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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.40

Provisions of the Social Security Act 1991 under which payments are made

    This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.

 

Provisions under which social security payments are made





Item



Category of social security payment




Ordinary payment

Payment made because of a person's death (unless covered by next column)


Lump sum payment made because of your partner's death

1A

2020 economic support payment

Part   2.6B

Not applicable

Not applicable

1AA

2022 cost of living payment

Part   2.6D

Not applicable

Not applicable

1B

Additional economic support payment 2020 or additional economic support payment 2021

Part   2.6C

Not applicable

Not applicable

1

Advance pharmaceutical supplement

Part   2.23

Not applicable

Not applicable

2

Age pension

Part   2.2

Sections   83, 86 and 91

Section   84

2AA

Australian Government Disaster Recovery Payment

Part   2.24

Not applicable

Not applicable

2AB

Australian Victim of Terrorism Overseas Payment

Part   2.24AA

Not applicable

Not applicable

2A

Austudy payment

Part   2.11A

Section   592A

Section   592B

3A

Carer allowance

Part   2.19

Sections   992K and 992M

Not applicable

4

Carer payment

Part   2.5

Sections   236A, 238, 241 and 246

Section   239

4A

Clean energy payment

Part   2.18A

Not applicable

Not applicable

5

Crisis payment

Part   2.23A

Not applicable

Not applicable

6

Disability support pension

Part   2.3

Sections   146G, 146K and 146Q

Section   146H

9

Double orphan pension

Part   2.20

Sections   1034 and 1034A

Not applicable

13A

Fares allowance

Part   2.26

Not applicable

Not applicable

14

Jobseeker payment

Part   2.12

Section   660LB

Sections   660LC and 660LH

18

Mobility allowance

Part   2.21

Not applicable

Not applicable

20

One - off energy assistance payment

Part   2.6 or 2.6A

Not applicable

Not applicable

21A

Parenting payment (benefit PP (partnered))

Part   2.10

Sections   513A and 514B

Section   514C

21C

Parenting payment (pension PP (single))

Part   2.10

Section   513

Not applicable

22A

Pensioner education supplement

Part   2.24A

Not applicable

Not applicable

22B

Energy supplement

Part   2.25B

Not applicable

Not applicable

22C

Quarterly pension supplement

Part   2.25C

Not applicable

Not applicable

25

Special benefit

Part   2.15

Section   768B

Section   768C

26

Special needs age pension

Section   772

Sections   823, 826 and 830

Section   824

27

Special needs disability support pension

Section   773

Sections   823, 826 and 830

Section   824

30

Special needs wife pension

Section   774

Sections   823, 826 and 830

Section   824

31

Telephone allowance

Part   2.25

Not applicable

Not applicable

31A

Utilities allowance

Part   2.25A

Not applicable

Not applicable

35

Youth allowance

Part   2.11

Section   567A

Sections   567B and 567FA



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