Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 52.15

Supplementary amounts of payments

    You work out the supplementary amount of a social security payment using the following table:

 

Supplementary amount of a social security payment

Item

For this category of social security payment:

the supplementary amount is the total of:

1

Age pension

Carer payment

Special benefit

Special needs age pension

Special needs disability support pension

Special needs wife pension

(a) so much of the payment as is included by way of rent assistance; and

(b) so much of the payment as is included by way of remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of tax - exempt pension supplement; and

(e) so much of the payment as is included by way of energy supplement

2

Disability support pension

(a) so much of the payment as is included by way of rent assistance; and

(b) so much of the payment as is included by way of remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of incentive allowance; and

(e) so much of the payment as is included by way of language, literacy and numeracy supplement; and

(f) so much of the payment as is included by way of tax - exempt pension supplement; and

(g) so much of the payment as is included by way of energy supplement

3

Jobseeker payment

Parenting payment (benefit (PP partnered))

Parenting payment (pension (PP single))

Youth allowance

(a) so much of the payment as is included by way of rent assistance; and

(b) so much of the payment as is included by way of remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of language, literacy and numeracy supplement; and

(e) so much of the payment as is included by way of tax - exempt pension supplement; and

(f) so much of the payment as is included by way of energy supplement

4

Austudy payment

(a) so much of the payment as is included by way of rent assistance; and

(b) so much of the payment as is included by way of remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of tax - exempt pension supplement; and

(e) so much of the payment as is included by way of energy supplement

Note:   A reference in this table to jobseeker payment or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part   5 of that Act).



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback