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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.114

How much of a payment under the Military Rehabilitation and Compensation Act is exempt?

  (1)   The table in this section tells you about the income tax treatment of payments under the Military Rehabilitation and Compensation Act 2004 . References in the table to provisions are to provisions of that Act.

  (2)   Expressions used in this Subdivision that are also used in the Military Rehabilitation and Compensation Act 2004 have the same meanings as in that Act.

  (3)   Ordinary payment means a payment other than a payment made because of a person's death.

 

Income tax treatment of Military Rehabilitation and Compensation Act payments

Item

Category of payment and provision under which it is paid

Ordinary payment

Payment because of a person's death

1

Alterations to aids and appliances relating to rehabilitation
(section   57)

Exempt

Not applicable

2

Compensation for journey and accommodation costs (sections   47, 290, 291 and 297 and subsection   328(4))

Exempt

Not applicable

3

Compensation for permanent impairment (sections   68, 71, 75 and   80)

Exempt

Exempt

4

Compensation for financial advice or legal advice (sections   81, 205 and   239)

Exempt

Not applicable

5

Compensation for incapacity for Permanent Forces member or continuous full - time Reservist
(section   85)

See section   51 - 32

Exempt

6

Compensation for incapacity for part - time Reservists
(section   86)

See section   51 - 33

Exempt

7

Compensation by way of Special Rate Disability Pension
(section   200)

Exempt

Not applicable

8

Compensation under the Motor Vehicle Compensation Scheme (section   212)

Exempt

Not applicable

9

Compensation for household services and attendant care services (sections   214 and 217)

Exempt

Not applicable

10

MRCA supplement (sections   221, 245 and   300)

Exempt

Not applicable

11

Compensation for loss or damage to medical aids (section   226)

Exempt

Not applicable

12

Compensation for a wholly dependent partner for a member's death (section   233)

Not applicable

Exempt

13

Continuing permanent impairment and incapacity etc. compensation for a wholly dependent partner (subparagraphs   242(1)(a)(i) and (iii))

Not applicable

Exempt

14

Compensation for eligible young persons who were dependent on deceased member
(section   253)

Not applicable

Exempt

15

Continuing permanent impairment and incapacity etc. compensation for eligible young persons (subparagraphs   255(1)(c)(i) and (iii))

Not applicable

Exempt

16

Education and training, or a payment, under the education scheme for certain eligible young persons
(section   258)

Exempt if:

(a) provided for or made to a person under 16; or

(b) a clean energy payment

Exempt

17

Compensation for other persons who were dependent on deceased member
(section   262)

Not applicable

Exempt

18

Compensation for cost of a funeral
(section   266)

Not applicable

Exempt

19

Compensation for treatment costs
(sections   288A, 288B and 288C)

Exempt

Not applicable

21

Special assistance
(section   424)

Exempt

Exempt

22

Clean energy payment (sections   83A, 209A and 238A)

Exempt

Not applicable

Note:   The supplementary amount of a payment covered by item   16 of the table made to a person aged 16 or over is also exempt from income tax (see section   52 - 140).


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