Commonwealth Numbered Acts Commonwealth Numbered ActsVeterans' Entitlements Act 1986
1 After Part VIA
Insert:
Part VIB -- Prisoner of war recognition supplement
Division 1 -- Eligibility for prisoner of war recognition supplement
115M Eligibility for prisoner of war recognition supplement
World War 2 internments--European States
(1) A veteran is eligible for a prisoner of war recognition supplement if the veteran was interned by the military forces of an enemy State at any time during the period starting on 3 September 1939 and ending at the end of 11 May 1945.
(2) A civilian is eligible for a prisoner of war recognition supplement if:
(a) the civilian was interned by the military forces of an enemy State at any time during the period starting on 3 September 1939 and ending at the end of 11 May 1945; and
(b) the civilian was domiciled in Australia immediately before the civilian's internment.
World War 2 internments--Japan
(3) A veteran is eligible for a prisoner of war recognition supplement if the veteran was interned by the military forces of Japan at any time during the period beginning on 7 December 1941 and ending at the end of 29 October 1945.
(4) A civilian is eligible for a prisoner of war recognition supplement if:
(a) the civilian was interned by the military forces of Japan at any time during the period beginning on 7 December 1941 and ending at the end of 29 October 1945; and
(b) the civilian was domiciled in Australia immediately before the civilian's internment.
North Korean internments
(5) A veteran is eligible for a prisoner of war recognition supplement if the veteran was interned by the military forces of North Korea at any time during the period beginning on 27 June 1950 and ending at the end of 19 April 1956.
One supplement only
(6) A person is not entitled to more than one prisoner of war recognition supplement.
Definitions
(7) In this section:
"civilian" means a person who is not a veteran.
"enemy State" means:
(a) a European State that was at war with the Crown at any time during the period starting on 3 September 1939 and ending at the end of 11 May 1945; or
(b) a European ally (whether or not a State) of a State covered by paragraph (a).
"interned" means:
(a) confined in a camp, building, prison, cave or other place (including a vehicle); or
(b) restricted to residing within specified limits.
"military forces" means air forces, naval forces, land forces or other military forces (however described).
115N When prisoner of war recognition supplement is payable
(1) If, on 20 September 2011, the Commission is satisfied that a person is eligible for a prisoner of war recognition supplement, the supplement is payable to the person without the person having to make a claim for the supplement under Division 3.
(2) If subsection (1) does not apply in relation to a person, a prisoner of war recognition supplement is not payable to the person unless the person makes a claim for the supplement under Division 3.
(3) A prisoner of war recognition supplement is not payable to a person in relation to a pension period if before the start of that period:
(a) the person had elected not to be covered by this Part; and
(b) that election had not been withdrawn.
(4) An election, or a withdrawal of an election, under this section:
(a) must be by document lodged at an office of the Department in Australia in accordance with section 5T; and
(b) is taken to have been made on a day determined under that section.
Division 2 -- Rate of prisoner of war recognition supplement
115P Rate of prisoner of war recognition supplement
The rate of prisoner of war recognition supplement under section 115M is $500.00 per fortnight.
Note: The amount specified in this section is adjusted annually in line with CPI increases under section 198D.
Division 3 -- Claims for prisoner of war recognition supplement
(1) A claim for a prisoner of war recognition supplement must be made in accordance with procedures determined by the Commission under subsection (2).
Note: A prisoner of war recognition supplement will be made automatically to those eligible persons the Department is aware of.
(2) The Commission may, in writing, determine the procedures for making claims.
(3) A determination made under subsection (2) is not a legislative instrument.
(1) Claims are to be determined by the Commission.
(2) If the Commission determines that a prisoner of war recognition supplement is payable to a person, the determination takes effect on the day on which the determination is made or on such earlier day as is specified in the determination.
(3) A person who is dissatisfied with the Commission's decision on a claim may apply to the Administrative Appeals Tribunal for review of the decision.
2 Subsection 119(2) (at the end of the definition of claim )
Add:
; or (f) a claim for prisoner of war recognition supplement under Part VIB.
3 Subsection 121(4)
Omit "If", substitute "Subject to subsection (4A), if".
4 After subsection 121(4)
Insert:
Exception--prisoner of war recognition supplement
(4A) If a person who is receiving a prisoner of war recognition supplement under Part VIB dies, an amount is payable to the person's estate as an instalment of that supplement in relation to the pension period in which the person died.
5 Subsection 121(7) (definition of pension )
After "includes", insert "prisoner of war recognition supplement under Part VIB,".
6 Subsection 198D(1) (at the end of the definition of relevant rate )
Add:
; or (e) section 115P.
7 Application--indexation
The amendment made by item 6 applies in relation to the year commencing on 20 September 2012 and each later year commencing on 20 September.
Part 2 -- Consequential amendments
Income Tax Assessment Act 1997
8 At the end of subsection 52-65(1) (before the note)
Add:
; or (e) a prisoner of war recognition supplement under Part VIB of the Veterans' Entitlements Act 1986 .
9 After subsection 52-65(1E)
Insert:
(1F) A prisoner of war recognition supplement under Part VIB of the Veterans' Entitlements Act 1986 is exempt from income tax.
10 Section 52-75 (after table item 12)
Insert:
|
12A |
Prisoner of war recognition supplement |
Part VIB |
Not applicable |
11 After subparagraph 8(8)(y)(vii)
Insert:
(viiaaa) prisoner of war recognition supplement under Part VIB of that Act; or
Veterans' Entitlements Act 1986
12 Before paragraph 5H(8)(fa)
Insert:
(faaa) a payment under Part VIB (prisoner of war recognition supplement);
Note: However, a payment referred to in paragraph (faaa) is counted in working out a person's total income for the purposes of the hardship rules (see section 52Z).
13 After paragraph 52Z(3A)(f)
Insert:
(fa) a payment under Part VIB (prisoner of war recognition supplement);