Commonwealth Consolidated Acts

INCOME TAX RATES ACT 1986 - SECT 16

                   In this Division:

"beneficiary" , in relation to a trust estate, includes a person who is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust.

"eligible pensioner" , in relation to a year of income, means a person to whom, at any time during the year of income, compensation or a pension, allowance or benefit is payable under:

                     (a)  the Veterans' Entitlements Act 1986 ;

                     (b)  subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; or

                    (ba)  the Military Rehabilitation and Compensation Act 2004 ; or

                     (c)  a provision of the Social Security Act 1991 other than Part 2.11, 2.12, 2.14, 2.15 or 3.15A of that Act;

being compensation or a pension, allowance or benefit in respect of which the person is liable to be assessed and to pay income tax in Australia.