INCOME TAX ASSESSMENT ACT 1997 - SECT 52.10 How much of a social security payment is exempt?

(1) The table in this section tells you about the income tax treatment of social security payments, other than payments of:

(1C) Payments made by the Commonwealth and known as the one-off payment to the aged are exempt from income tax.

(a) 2006 one-off payment to older Australians (see Division 2 of Part 2.2B of that Act);

(b) 2007 one-off payment to older Australians (see Division 3 of Part 2.2B of that Act);

(a) one-off payment to carers (carer payment related) (see Division 1 of Part 2.5A of that Act);

(b) one-off payment to carers (carer allowance related) (see Division 1 of Part 2.19A of that Act);

(d) 2005 one-off payment to carers (carer service pension related) (see Division 3 of Part 2.5A of that Act);

(e) 2005 one-off payment to carers (carer allowance related) (see Division 2 of Part 2.19A of that Act);

(f) 2006 one-off payment to carers (carer payment related) (see Division 4 of Part 2.5A of that Act);

(g) 2006 one-off payment to carers (wife pension related) (see Division 5 of Part 2.5A of that Act);

(h) 2006 one-off payment to carers (partner service pension related) (see Division 6 of Part 2.5A of that Act);

(i) 2006 one-off payment to carers (carer service pension related) (see Division 7 of Part 2.5A of that Act); or

(j) 2006 one-off payment to carers (carer allowance related) (see Division 3 of Part 2.19A of that Act);

(k) 2007 one-off payment to carers (carer payment related) (see Division 8 of Part 2.5A of that Act);

(l) 2007 one-off payment to carers (wife pension related) (see Division 9 of Part 2.5A of that Act);

(m) 2007 one-off payment to carers (partner service pension related) (see Division 10 of Part 2.5A of that Act);

(n) 2007 one-off payment to carers (carer service pension related) (see Division 11 of Part 2.5A of that Act);

(o) 2007 one-off payment to carers (carer allowance related) (see Division 4 of Part 2.19A of that Act);

(p) 2008 one-off payment to carers (carer payment related) (see Division 12 of Part 2.5A of that Act);

(q) 2008 one-off payment to carers (wife pension related) (see Division 13 of Part 2.5A of that Act);

(r) 2008 one-off payment to carers (partner service pension related) (see Division 14 of Part 2.5A of that Act);

(s) 2008 one-off payment to carers (carer service pension related) (see Division 15 of Part 2.5A of that Act);

(t) 2008 one-off payment to carers (carer allowance related) (see Division 5 of Part 2.19A of that Act).

(b) matched savings scheme (income management) payment (see Part 2.25E of that Act).

(2) Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same meaning as in that Act.

Income tax treatment of social security payments
Item	Payment	Case 1	Case 2	Case 3	Case 4
1.1	Advance pharmaceutical supplement	Exempt	Exempt	Not applicable	Not applicable
2.1	Age pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
2AA.1	Australian Government Disaster Recovery Payment	Exempt	Exempt	Not applicable	Not applicable
2A.1	Austudy payment	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
3.1	Bereavement allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Not applicable
3A.1	Carer allowance	Exempt	Exempt	Exempt	Not applicable
4.1	Carer payment : you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52- 35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52- 25)
4.2	Carer payment: the care receiver or any of the care receivers is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52- 35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52- 25)
4.3	Carer payment: both you and the care receiver or all of the care receivers are under pension age	Exempt	Exempt	Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52- 35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52- 25)
4.4	Carer payment: you are under pension age and any of the care receivers has died	Exempt	Exempt	Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52- 35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52- 25)
5.1	Crisis payment	Exempt	Exempt	Not applicable	Not applicable
6.1	Disability support pension : you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
6.2	Disability support pension : you are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
9.1	Double orphan pension	Exempt	Exempt	Exempt	Not applicable
13A.1	Fares allowance	Exempt	Exempt	Not applicable	Not applicable
15.1	Mature age allowance (paid under Part 2.12A)	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
16.1	Mature age allowance (paid under Part 2.12B)	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
17.1	Mature age partner allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
18.1	Mobility allowance	Exempt	Exempt	Not applicable	Not applicable
19.1	Newstart allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
21A.1	Parenting payment (benefit PP (partnered))	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-30)
21A.3	Parenting payment (pension PP (single))	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Not applicable
22.1	Partner allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-30)
22A.1	Pensioner education supplement	Exempt	Exempt	Not applicable	Not applicable
22B.1	Seniors supplement	Exempt	Exempt	Not applicable	Not applicable
22C.1	Quarterly pension supplement	Exempt	Exempt	Not applicable	Not applicable
23.1	Sickness allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
25.1	Special benefit	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
26.1	Special needs age pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
27.1	Special needs disability support pension : you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
27.2	Special needs disability support pension : you are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
29.1	Special needs widow B pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Not applicable	Not applicable
30.1	Special needs wife pension : you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
30.2	Special needs wife pension : your partner is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
30.3	Special needs wife pension : both you and your partner are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
30.4	Special needs wife pension : you are under pension age and your partner has died	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
31.1	Telephone allowance	Exempt	Exempt	Not applicable	Not applicable
31A.1	Utilities allowance	Exempt	Exempt	Not applicable	Not applicable
32.1	Widow allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Not applicable	Not applicable
33.1	Widow B pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Not applicable
34.1	Wife pension : you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
34.2	Wife pension : your partner is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52- 25)
34.3	Wife pension : both you and your partner are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
34.4	Wife pension : you are under pension age and your partner has died	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52- 25)
35.1	Youth allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)

Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 52.10