Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.75

Provisions of the Veterans' Entitlements Act 1986 under which payments are made

                   This table lists the provisions of the Veterans' Entitlements Act 1986 under which veterans' affairs payments are made that are wholly or partly exempt from income tax under this Subdivision.

 

Provisions under which veterans' affairs payments are made


Item

Category of veterans' affairs payment

Ordinary payment

Payment made because of a person's death

1C

2008 one-off payment to older Australians

Part VIIF

Not applicable

1

Age service pension

Division 3 of Part III

Parts III and IIIA

2

Attendant allowance

Section 98

Not applicable

3

Carer service pension

Division 6 of Part III

Parts III and IIIA

4

Clothing allowance

Section 97

Not applicable

5

Decoration allowance

Section 102

Not applicable

5A

Defence Force Income Support Allowance

Part VIIAB

Not applicable

5B

Economic security strategy payment

Part VIIG

Not applicable

6

Income support supplement

Part IIIA

Parts III and IIIB

7

Invalidity service pension

Division 4 of Part III

Parts III and IIIA

8

Loss of earnings allowance

Section 108

Not applicable

9

Partner service pension

Division 5 of Part III

Parts III and IIIA

10

Pension for defence-caused death or incapacity

Part IV

Not applicable

11

Pension for war-caused death or incapacity

Part II

Not applicable

12

Quarterly pension supplement

Part IIID

Not applicable

12A

Prisoner of war recognition supplement

Part VIB

Not applicable

13

Recreation transport allowance

Section 104

Not applicable

14

Section 98A Bereavement payment

Not applicable

Section 98A

14A

Section 98AA Bereavement payment

Not applicable

Section 98AA

15

Section 99 funeral benefit

Not applicable

Section 99

16

Section 100 funeral benefit

Not applicable

Section 100

16A

Seniors supplement

Part VIIAD

Not applicable

17

Special assistance

Section 106

Not applicable

20

Travelling expenses

Section 110

Not applicable

21

Vehicle Assistance Scheme

Section 105

Not applicable

21A

Veterans supplement

Part VIIA

Not applicable

22

Victoria Cross allowance

Section 103

Not applicable

Guide to Subdivision 52-C



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