58.3.7 Tax free pensions and benefits The following payments are tax free pensions or benefits that are included for the parental income test: Disability Support Pension where the individual is under age pension age, Wife Pension where both the individual and partner are below age pension age, Carer Payment where both the carer and the person being cared for are under age pension age, Department of Affairs invalidity service pension where the individual is below age Veterans’ pension age, Department of Affairs disability pension, war widow's and war widower's pension, Veterans’ Department of Affairs service pension and partner service pension where both Veterans’ partners are under age pension age and the veteran receives an invalidity service pension at the time of death, Department of Affairs income support supplement paid on the grounds of invalidity if Veterans’ the person is under age pension age, Department of Affairs , where DFISA is exempt from income tax, Veterans’ Special Rate Disability Pension safety net payment (SRDP) paid by the Military Rehabilitation and Compensation Commission, compensation for permanent impairment paid by the Military Rehabilitation and Compensation Commission, additional compensation for impairment from another service injury or disease paid by the Military Rehabilitation and Compensation Commission, interim compensation paid by the Military Rehabilitation and Compensation Commission while waiting for compensation payment for permanent impairment or additional compensation payment for impairment from another service injury or disease, and compensation for eligible widowed partner paid by the Military Rehabilitation and Compensation Commission. Note: The payments made by the Military Rehabilitation and Compensation Commission can be fortnightly instalments or a lump sum. Lump sums are deemed to be income only in the tax year they are received. Tax-free pensions or benefits do not include bereavement payment, Pharmaceutical Allowance, Rent Assistance, Language, Literacy and Numeracy Supplement or Remote Area Allowance. Payments not included in this section are not tax free pensions or benefits for the purposes of calculating ATI. 58.4 Income assessed under the Parental Income Test Income assessed under the Parental Income Test is combined parental income in either:
58.3.7 Tax free pensions and benefits The following payments are tax free pensions or benefits that are included for the parental income test: Disability Support Pension where the individual is under age pension age, Wife Pension where both the individual and partner are below age pension age, Carer Payment where both the carer and the person being cared for are under age pension age, Department of Veterans’ Affairs invalidity service pension where the individual is below age pension age, Department of Veterans’ Affairs disability pension, war widow's and war widower's pension, Department of Veterans’ Affairs service pension and partner service pension where both partners are under age pension age and the veteran receives an invalidity service pension at the time of death, Department of Veterans’ Affairs income support supplement paid on the grounds of invalidity if the person is under age pension age, Department of Veterans’ Affairs , where DFISA is exempt from income tax, Special Rate Disability Pension safety net payment (SRDP) paid by the Military Rehabilitation and Compensation Commission, compensation for permanent impairment paid by the Military Rehabilitation and Compensation Commission, additional compensation for impairment from another service injury or disease paid by the Military Rehabilitation and Compensation Commission, interim compensation paid by the Military Rehabilitation and Compensation Commission while waiting for compensation payment for permanent impairment or additional compensation payment for impairment from another service injury or disease, and compensation for eligible widowed partner paid by the Military Rehabilitation and Compensation Commission. Note: The payments made by the Military Rehabilitation and Compensation Commission can be fortnightly instalments or a lump sum. Lump sums are deemed to be income only in the tax year they are received. Tax-free pensions or benefits do not include bereavement payment, Pharmaceutical Allowance, Rent Assistance, Language, Literacy and Numeracy Supplement or Remote Area Allowance. Payments not included in this section are not tax free pensions or benefits for the purposes of calculating ATI. 58.4 Income assessed under the Parental Income Test Income assessed under the Parental Income Test is combined parental income in either: