Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

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Division 52 - Certain pensions, benefits and allowances are exempt from income tax

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Subdivision 52-A - Exempt payments under the Social Security Act 1991

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Operative provisions

SECTION 52-40

52-40 Provisions of the Social Security Act 1991 under which payments are made

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This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.

Provisions under which social security payments are made
Item	Category of social security payment	Ordinary payment	Payment made because of a person ' s death (unless covered by next column)	Lump sum payment made because of your partner ' s death
1A	2020 economic support payment	Part 2.6B	Not applicable	Not applicable
.
1AA	2022 cost of living payment	Part 2.6D	Not applicable	Not applicable
.
1B	Additional economic support payment 2020 or additional economic support payment 2021	Part 2.6C	Not applicable	Not applicable
.
1	Advance pharmaceutical supplement	Part 2.23	Not applicable	Not applicable
.
2	Age pension	Part 2.2	Sections 83 , 86 and 91	Section 84
.
2AA	Australian Government Disaster Recovery Payment	Part 2.24	Not applicable	Not applicable
.
2AB	Australian Victim of Terrorism Overseas Payment	Part 2.24AA	Not applicable	Not applicable
.
2A	Austudy payment	Part 2.11A	Section 592A	Section 592B
.
3	(Repealed by No 26 of 2018)
.
3A	Carer allowance	Part 2.19	Sections 992K and 992M	Not applicable
.
4	Carer payment	Part 2.5	Sections 236A , 238 , 241 and 246	Section 239
.
4A	Clean energy payment	Part 2.18A	Not applicable	Not applicable
.
5	Crisis payment	Part 2.23A	Not applicable	Not applicable
.
6	Disability support pension	Part 2.3	Sections 146G , 146K and 146Q	Section 146H
.
7	(Repealed by No 97 of 2008 )
.
8	(Repealed by No 82 of 2006)
.
9	Double orphan pension	Part 2.20	Sections 1034 and 1034A	Not applicable
.
10	(Repealed by No 64 of 2008)
.
11 - 13	(Omitted by No 83 of 1999)
.
13A	Fares allowance	Part 2.26	Not applicable	Not applicable
.
14	Jobseeker payment	Part 2.12	Section 660LB	Sections 660LC and 660LH
.
14.1 - 14.2	(Omitted by No 83 of 1999)
.
15	(Repealed by No 107 of 2020)
.
16	(Repealed by No 107 of 2020)
.
17	(Repealed by No 107 of 2020)
.
18	Mobility allowance	Part 2.21	Not applicable	Not applicable
.
19	(Repealed by No 26 of 2018)

20	One-off energy assistance payment	Part 2.6 or 2.6A	Not applicable	Not applicable
.
21	(Omitted by No 197 of 1997)
.
21A	Parenting payment (benefit PP (partnered))	Part 2.10	Sections 513A and 514B	Section 514C
.
21B	(Omitted by No 83 of 1999)
.
21C	Parenting payment (pension PP (single))	Part 2.10	Section 513	Not applicable
.
22	(Repealed by No 26 of 2018)
.
22A	Pensioner education supplement	Part 2.24A	Not applicable	Not applicable
.
22B	Energy supplement	Part 2.25B	Not applicable	Not applicable
.
22C	Quarterly pension supplement	Part 2.25C	Not applicable	Not applicable
.
23	(Repealed by No 26 of 2018)
.
24	(Omitted by No 197 of 1997)
.
25	Special benefit	Part 2.15	Section 768B	Section 768C
.
26	Special needs age pension	Section 772	Sections 823 , 826 and 830	Section 824
.
27	Special needs disability support pension	Section 773	Sections 823 , 826 and 830	Section 824
.
28	(Omitted by No 197 of 1997)
.
29	(Repealed by No 26 of 2018)
.
30	Special needs wife pension	Section 774	Sections 823 , 826 and 830	Section 824
.
31	Telephone allowance	Part 2.25	Not applicable	Not applicable
.
31A	Utilities allowance	Part 2.25A	Not applicable	Not applicable
.
32	(Repealed by No 26 of 2018)
.
33	(Repealed by No 26 of 2018)
.
34	(Repealed by No 26 of 2018)
.
35	Youth allowance	Part 2.11	Section 567A	Sections 567B and 567FA

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History

S 52-40 (table) amended by No 14 of 2022, s 3 and Sch 8 item 4, by inserting table item 1AA, effective 1 April 2022.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 7 item 6, by repealing table item 22, effective 1 January 2022. Table item 22 formerly read:

22 Partner allowance Part 2.15A Section 771NW Section 771NX

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 6 item 8, by repealing table item 32, effective 1 January 2022. Table item 32 formerly read:

32 Widow allowance Part 2.8A Not applicable Not applicable

S 52-40 (table) amended by No 107 of 2020, s 3 and Sch 3 item 9, by repealing table items 15 to 17, effective 27 November 2020. Table items 15 to 17 formerly read:

15 Mature age allowance (paid under Part 2.12A) Part 2.12A Sections 660XKB, 660XKE and 660XKG Section 660XKC

.

16 Mature age allowance (paid under Part 2.12B) Part 2.12B Section 660YKD Section 660YKE

.

17 Mature age partner allowance Part 2.12A Sections 660XKK and 660XKM Section 660XKL

S 52-40 (table) amended by No 97 of 2020, s 3 and Sch 1 item 32, by inserting table item 1B, effective 14 November 2020.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 5 item 39, by repealing table item 23, effective 20 September 2020. Table item 23 formerly read:

23 Sickness allowance Part 2.14 Section 728PB Section 728PC

S 52-40 (table) amended by No 22 of 2020, s 3 and Sch 4 item 16, by inserting table item 1A, effective 25 March 2020.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 4 items 6 and 7, by repealing table item 3 and substituting " Sections 567B and 567FA " for " Section 567B " in table item 35, effective 20 March 2020. Table item 3 formerly read:

3 Bereavement allowance Part 2.7 Section 359 Not applicable

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 3 item 8, by repealing table item 34, effective 20 March 2020. Table item 34 formerly read:

34 Wife pension Part 2.4 Sections 189 and 191 Section 190

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 2 item 6, by repealing table items 29 and 33, effective 20 March 2020. Table items 29 and 33 formerly read:

29 Special needs widow B pension Section 778 Not applicable Not applicable

33 Widow B pension Part 2.8 Section 407 Not applicable

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 1 items 22 and 23, by inserting table item 14 and repealing table item 19, effective 20 March 2020. Table item 19 formerly read:

19 Newstart allowance Part 2.12 Section 660LB Section 660LC

S 52-40 (table) amended by No 28 of 2019, s 3 and Sch 1 item 11, by inserting " or 2.6A " in table item 20, column headed " Ordinary payment " , effective 6 April 2019.

S 52-40 (table) amended by No 46 of 2017, s 3 and Sch 1 item 13, by inserting table item 20, effective 19 June 2017.

S 52-40 (table) amended by No 55 of 2016, s 3 and Sch 4 item 12, by repealing table item 14, effective 1 January 2017. Table item 14 formerly read:

14 Job commitment bonus Part 2.16A Not applicable Not applicable

S 52-40 (table) amended by No 91 of 2015, s 3 and Sch 1 item 50, by substituting " Energy supplement " for " Seniors supplement " in table item 22B, effective 20 June 2015.

S 52-40 (table) amended by No 35 of 2014, s 3 and Sch 1 item 12, by inserting table item 14, effective 1 July 2014.

S 52-40 (table) amended by No 106 of 2012, s 3 and Sch 1 item 18, by inserting table item 2AB, effective 22 January 2013.

S 52-40 (table) amended by No 141 of 2011, s 3 and Sch 10 item 10, by inserting table item 4A, effective 14 May 2012.

S 52-40 (table) amended by No 60 of 2009, s 3 and Sch 4 item 38, by substituting table items 22B and 22C for table item 22B, effective 20 September 2009. Table item 22B formerly read:

22B ... Seniors concession allowance ... Part 2.25B ... Not applicable ... Not applicable

S 52-40 (table) amended by No 97 of 2008 , s 3 and Sch 3 item 74, by repealing table item 7, effective 3 October 2008. Table item 7 formerly read:

7 ... Disability wage supplement ... Part 2.9 ... Sections 470, 473, 475 and 476 ... Section 471

S 52-40 (table) amended by No 64 of 2008, s 3 and Sch 1 item 2, by repealing table item 10, effective 1 July 2008. Table item 10 formerly read:

10 ... Employment entry payment ... Part 2.13 ... Not applicable ... Not applicable

S 52-40 (table) amended by No 82 of 2006, s 3 and Sch 4 items 8 and 9, by inserting table item 2AA and repealing table item 8, effective 1 December 2006. Table item 8 formerly read:

8 ... Disaster relief payment ... Part 2.24 ... Not applicable ... Not applicable

S 52-40 amended by No 132 of 2004, No 35 of 2003, No 83, No 152 and No 13 of 1999, No 93 and No 45 of 1998, No 202 and No 197 of 1997, and inserted by No 121 of 1997.

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15	Mature age allowance (paid under Part 2.12A)	Part 2.12A	Sections 660XKB, 660XKE and 660XKG	Section 660XKC
.
16	Mature age allowance (paid under Part 2.12B)	Part 2.12B	Section 660YKD	Section 660YKE
.
17	Mature age partner allowance	Part 2.12A	Sections 660XKK and 660XKM	Section 660XKL

29	Special needs widow B pension	Section 778	Not applicable	Not applicable
33	Widow B pension	Part 2.8	Section 407	Not applicable