Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 52.105

  (1)   The * supplementary amount of a payment made to you is exempt from income tax if:

  (a)   you are a * parent of a * member of the Forces who has died (but you are neither a widow nor a woman divorced or deserted by her husband) and you are of * pension age or over; or

  (b)   you are the mother of a * member of the Forces who has died and you are also a widow, or divorced or deserted by your husband;

and the payment is covered by subsection   (2).

  (2)   The payment must be made in circumstances that are a prescribed case under:

  (a)   Table A in Schedule   3 to the Repatriation Act 1920 ; or

  (b)   that Table as applying because of the Repatriation (Far East Strategic Reserve) Act 1956 ; or

  (c)   that Table as applying because of the Repatriation (Special Overseas Service) Act 1962 ; or

  (d)   that Table as applying because of the Interim Forces Benefits Act 1947 ;

as in force because of subsection   4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 .

  (3)   The supplementary amount is the total of:

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

  (b)   so much of the payment as is included by way of an additional amount for each of your dependent * children; and

  (c)   so much of the payment as is included by way of remote area allowance.

  (4)   Member of the Forces has the same meaning as in the Act referred to in the relevant paragraph of subsection   (2).

  (5)   Expressions (except pension age ) used in this Subdivision that are also used in the Veterans' Entitlements Act 1986 have the same meaning as in that Act.

Note:   Pension age has the meaning given by subsection   23(1) of the Social Security Act 1991 : see subsection   995 - 1(1).