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Restitution Payments - National Socialist (Nazi) Persecution

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Last amended: 9 December 2008

    

Income test exemption for restitution payments to Holocaust victims

Restitution payments made to victims of National Socialist (Nazi) persecution are excluded from the income test, regardless of the country making the payment. This applies to both lump sum and periodic payments. Examples of countries making such payments are Germany, Austria, the Netherlands and France. This measure is effective from 13 May 2003.     

Restitution payment made as a lump sum

Some lump payments were exempted from the income test before 13 May 2003. These payments are:

  • unlikely to be repeated,
  • cannot be reasonably expected to be received or necessarily anticipated, and
  • do not represent receipt of money for services rendered directly or indirectly.

They are listed below.

Payment from Humanitarian fund for Holocaust Survivors

One-off payments from a humanitarian fund, established by Swiss banks for needy Holocaust survivors. This is paid through the Executive Council for Australian Jewry. This is an exempt lump sum from 20 January 1999.    

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Exempt lump sums - Specific lump sums that have been exempted under subsection 5H(12)

10.1.3/Exempt Lump Sums

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Payment from the Dutch Maror fund

Restitution payments from the Dutch Maror fund to certain Australian residents of Jewish origin as a result of anti-Semitic persecution. This is an exempt lump sum from 6 November 2002.     

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Exempt lump sums - Specific lump sums that have been exempted under subsection 5H(12)

10.1.3/Exempt Lump Sums

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Payment from French Decree 2000-657

Payments from the French Government under French Decree 2000-657 instituting reparations for orphans whose parents were victims of anti-Semitic persecutions.     

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Exempt lump sums - Specific lump sums that have been exempted under subsection 5H(12)

10.1.3/Exempt Lump Sums

More ? (go back)