Veterans' Entitlements Act 1986
1 Section 45A
Repeal the section, substitute:
45A Eligibility for income support supplement
A person is eligible for income support supplement if the person is a war widow or war widower.
2 Section 45AA
Repeal the section.
3 At the end of subsection 45Q(4)
Add:
; and (c) if:
(i) the person's claim states the person is permanently incapacitated for work; and
(ii) at the time the Commission determines that income support supplement is to be granted to the person, the Commission is satisfied that the person is permanently incapacitated for work in accordance with a determination under section 45QA;
the Commission must determine that income support supplement is payable to the person on the grounds of permanent incapacity.
Note: Section 52 - 65 of the Income Tax Assessment Act 1997 provides for payments of income support supplement to be exempt from income tax in certain situations if the supplement is received on the grounds of permanent incapacity.
4 After section 45Q
Insert:
45QA Commission must determine circumstances in which persons are permanently incapacitated for work
(1) The Commission must, by legislative instrument, determine the circumstances in which persons are permanently incapacitated for work for the purposes of subparagraph 45Q(4)(c)(ii).
(2) The Commission may, by legislative instrument, vary or revoke a determination under subsection (1).
5 Transitional--existing determinations that income support supplement payable
The repeal and substitution of section 45A of the Veterans' Entitlements Act 1986 made by this Schedule does not affect the validity, after the commencement of this Schedule, of a determination that was in force under section 45Q of that Act immediately before that commencement.
Note 1: This item ensures that a determination in force before that commencement that income support supplement was payable to a person continues in force after that commencement.
Note 2: This item also ensures that, if the determination referred to the supplement being payable because the person was permanently incapacitated for work, payments of the supplement to the person after that commencement will be on the grounds of permanent incapacity.
Note 3: Section 52 - 65 of the Income Tax Assessment Act 1997 provides for payments of income support supplement to be exempt from income tax in certain situations if the supplement is received on the grounds of permanent incapacity.
6 Transitional--determination of permanent incapacity for work
A determination in force under section 45AA of the Veterans' Entitlements Act 1986 immediately before the commencement of this Schedule continues in force after that commencement as if it were a determination under section 45QA of that Act.
7 Application--determination of claims
The amendment of section 45Q of the Veterans' Entitlements Act 1986 made by this Schedule applies in relation to:
(a) claims made after the commencement of this Schedule; and
(b) claims made before that commencement that had not been determined by the Commission before that commencement.
Part 2 -- Consequential amendments
8 Subparagraph 1061PZG(1)(b)(iii)
Omit "granted on the ground set out in subparagraph 45A(1)(b)(iii) of that Act", substitute "on the grounds of permanent incapacity".
9 Subparagraph 1209M(2)(a)(iii)
Omit "granted on the ground set out in subparagraph 45A(1)(b)(iii) of the Veterans' Entitlements Act", substitute "under the Veterans' Entitlements Act on the grounds of permanent incapacity".
10 Subparagraph 1209Z(1)(b)(iii)
Omit "subsection 45A(2)", substitute "section 5Q".
11 Subparagraph 1209ZB(1)(b)(iii)
Omit "subsection 45A(2)", substitute "section 5Q".
Veterans' Entitlements Act 1986
12 Subsection 5H(9)
Omit "referred to in subsection 45A(2)".
13 At the end of subsection 5H(9)
Add:
Note: For qualifying age see section 5Q.
14 Subsection 5J(1D)
Omit "referred to in subsection 45A(2)".
15 At the end of subsection 5J(1D)
Add:
Note: For qualifying age see section 5Q.
16 Subsection 5LA(4) (note)
Repeal the note, substitute:
Note: For qualifying age see section 5Q.
17 Subsection 5NB(1) (paragraph (c) of the definition of compensation affected pension )
Omit "within the meaning of subsection 45A(2)".
18 Subsection 5NB(1) (subparagraphs (d)(ii), (e)(ii) and (f)(ii) of the definition of compensation affected pension )
Omit "within the meaning of subsection 45A(2)".
19 Subsection 5NB(1) (definition of compensation affected pension ) (note)
Omit "Note", substitute "Note 1".
20 Subsection 5NB(1) (at the end of the definition of compensation affected pension )
Add:
Note 2: For qualifying age see section 5Q.
21 Subsection 5Q(1) (definition of pension age ) (note)
Omit "subsection 45A(2)", substitute "section 5Q".
22 Subparagraph 45N(1)(bb)(iii)
Omit "(see subsection (1A))".
23 At the end of paragraph 45N(1)(bb)
Add:
Note: For qualifying age see section 5Q.
24 Subsection 45N(1A)
Repeal the subsection.
25 Section 45TA (definition of qualifying age )
Repeal the definition.
26 At the end of subsection 45TB(3)
Add:
Note: For qualifying age see section 5Q.
27 Subsection 52(1A)
Omit "referred to in subsection 45A(2)".
28 At the end of subsection 52(1A)
Add:
Note: For qualifying age see section 5Q.
29 At the end of subsections 52ZA(1) and (2)
Add:
Note 5: For qualifying age see section 5Q.
30 Subsection 52ZA(4)
Repeal the subsection.
31 Subparagraph 52ZZZWA(2)(a)(ii)
Omit "on the ground set out in subparagraph 45A(1)(b)(iii)", substitute "and be permanently incapacitated for work in the circumstances set out in a determination under section 45QA".
32 Subparagraph 52ZZZWL(1)(b)(ii)
Omit "within the meaning of subsection 45A(2)".
33 Subsection 52ZZZWL(1) (after note 3)
Insert:
Note 3A: For qualifying age see section 5Q.
34 Subparagraph 52ZZZWN(1)(b)(ii)
Omit "within the meaning of subsection 45A(2)".
35 Subsection 52ZZZWN(1) (after note 3)
Insert:
Note 3A: For qualifying age see section 5Q.
36 Subsection 59M(1) (after note 1)
Insert:
Note 1A: For qualifying age see section 5Q.
37 At the end of subsection 118PA(2)
Add:
Note: For qualifying age see section 5Q.
38 At the end of subsection 118V(1A)
Add:
Note 4: For qualifying age see section 5Q.
39 Subsection 118V(4A)
Repeal the subsection.