Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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 | |||
1 | Alterations to aids and appliances
relating to rehabilitation | 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 | See section 51 - 32 | Exempt |
6 | Compensation for incapacity for part -
time Reservists | See section 51 - 33 | Exempt |
7 | Compensation by way of Special Rate Disability Pension | 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 | 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 | 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 | Not applicable | Exempt |
18 | Compensation for cost of a funeral
| Not applicable | Exempt |
19 | Compensation for treatment costs
| Exempt | Not applicable |
21 | Special
assistance | 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).