Exempt Income under the VEA
Exempt income for income support purposes under the VEA
The following table shows payments that are exempt income when calculating entitlement for income support payment. Payments not exempt for income support purposes are considered adjusted income.
Income Type | Section of VEA | Description |
A payment under Part III or Part IIIA of the VEA | 5H8(a) | Service Pension and Income Support Supplement are exempt income under the VEA |
Veteran Payment | 5H(8)(aa) | Veteran Payment is exempt income under the VEA |
A payment under Part II or IV of the VEA | 5H(8)(b) | A payment of an instalment of pension under Part II or IV of the VEA is exempt income under the VEA ** |
Veteran Supplement | 5H(8)(ba) | A payment of an instalment of a supplement under Part VIIA (veterans supplement) is exempt income under the VEA. |
A payment of an instalment of a pension (other than a pension payable in respect of a child) payable because of subsection 4(6) or (8B) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 | 5H(8)(c)
| The Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ** |
A payment in respect of incapacity or death resulting from employment in connection with a war or war‑like operations in which the Crown has been engaged | 5H(8)(e) | A payment (other than a payment referred to in paragraph (b) or (c) of the VEA) that is a payment in respect of incapacity or death resulting from employment in connection with a war or war‑like operations in which the Crown has been engaged is exempt under the VEA. ** |
** Note: Although a payment referred to in paragraph (b), (c) or (e) of the VEA is considered exempt income for pension purposes, these amounts are counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
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Compensation (other than a payment referred to in paragraph (e)) | 5H(8)(ea) | Compensation (other than a payment referred to in paragraph (e)) to the extent that the payment is taken into account:
to reduce a disability compensation payment payable to the person under Part II or Part IV, as the case requires is exempt under the VEA Note: A payment referred to in paragraph (ea) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z). |
A payment by way of allowance (other than a loss of earnings allowance) under Part VI of the VEA | 5H(8)(f)
| A payment by way of allowance (other than a loss of earnings allowance) under Part VI of this Act is exempt income under the VEA. Note: A payment referred to in paragraph (f) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z). |
A payment similar to a decoration allowance or Victoria Cross allowance paid by a foreign country | 5H(8)(faa)
| A payment, by a foreign country, of an allowance or annuity that is of a similar kind to decoration allowance payable under section 102 of the VEA or to Victoria Cross allowance payable under section 103 of the VEA is exempt income. Note: A payment referred to in paragraph (faa) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z). |
Prisoner of war recognition supplement | 5H(8)(faaa)
| A payment under Part VIB (prisoner of war recognition supplement) is exempt income under the VEA. Note: A payment referred to in paragraph (faaa) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z). |
Student start‑up scholarship payment, or a relocation scholarship payment, under the Veterans’ Children Education Scheme | 5H(8)(fa) | A payment known as a student start‑up scholarship payment, or a relocation scholarship payment, under the Veterans’ Children Education Scheme is exempt income under the VEA. |
Defence Force Income Support Allowance (DFISA) and related payments | 5H(8)(g) | A payment under Part VIIAB, including a payment made under regulations made under that Part is exempt income under the VEA. |
Energy Supplement | 5H(8)(gb) | A payment under Part VIIAD (energy supplement) is exempt income under the VEA. |
Payments under the Social Security Act | 5H(8)(h) | A payment made under the Social Security Act is exempt income under the VEA. |
ABSTUDY | 5H(8)(ha) | A payment under the ABSTUDY Scheme is exempt income under the VEA. |
Commonwealth Trade Learning Scholarship | 5H(8)(haa) | The amount or value of a scholarship known as a Commonwealth Trade Learning Scholarship is exempt income under the VEA. |
Payment of an approved scholarship | 5H(8)(hab) | A payment of an approved scholarship (within the meaning of subsection 8(1) of the Social Security Act 1991) awarded on or after 1 September 1990 is exempt income under the VEA. |
Indigenous student assistance grants | 5H(8)(hac) | The amount or value of a scholarship:
Is exempt income under the VEA. |
Commonwealth Education Costs Scholarship
Commonwealth Accommodation Scholarship
| 5H(8)(hb) | The amount or value of:
provided for under the Commonwealth Scholarships Guidelines made for the purpose of Part2-4 of the Higher Education Support Act 2003 is exempt income under the VEA. |
Reductions of amounts payable for enrolment or tuition in certain courses | 5H(8)(hc) | An amount covered by subsection (8A) of the VEA (about reductions of amounts payable for enrolment or tuition in certain courses) is exempt income under the VEA |
Payments that are made to an educational institution or the Commonwealth to reduce a person’s liability | 5H(8)(hd) | A payment covered by subsection (8B) of the VEA (about payments that are made to an educational institution or the Commonwealth to reduce a person’s liability to the educational institution or Commonwealth and that are made by someone other than the person) is exempt income under the VEA. |
Payment of a scholarship not income for the purposes of the Social Security Act 1991 | 5H(8)(he) | A payment of a scholarship, to the extent that the payment is not income for the purposes of the Social Security Act 1991 because of paragraph 8(8)(zjd) of that Act is exempt income under the VEA. |
Returns on a person’s investment in a superannuation fund, approved deposit fund or ATO small superannuation account | 5H(8)(i) | Any returns on a person's investments in:
until the person:
Is exempt income under the VEA Note 1: For pension age see subsection (9) and sections 5QA and 5QB of the VEA. Note 2: For superannuation fund, approved deposit fund and ATO small superannuation account see subsection 5J(1) of the VEA. |
Emergency relief or like assistance | 5H(8)(j) | The value of emergency relief or like assistance is exempt under the VEA. |
Payments under the Handicapped Persons Assistance Act 1974 | 5H(8)(l) | A payment under the Handicapped Persons Assistance Act 1974 is exempt income under the VEA. |
Payments under Part III of the Disability Services Act 1986 | 5H(8)(m) | A payment under Part III of the Disability Services Act 1986 or the value of any rehabilitation program (including any follow‑up program) provided under that Part is exempt income under the VEA. |
Payment under the Business Services Wage Assessment Tool Payment Scheme Act 2015 | 5H(8)(ma) | A payment under the Business Services Wage Assessment Tool Payment Scheme Act 2015 is exempt income under the VEA. |
Payments under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 | 5H(8)(mb) | A payment under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 is exempt income under the VEA. |
Payments of domiciliary nursing care benefit under Part VB of the National Health Act 1953 | 5H(8)(n) | A payment of domiciliary nursing care benefit under Part VB of the National Health Act 1953 as in force immediately before 1 July 1999 is exempt income under the VEA. |
Payments of subsidy under Part 3.1 of the Aged Care Act 1997 or Part 3.1 of the Aged Care (Transitional Provisions) Act 1997 | 5H(8)(na) | A payment of subsidy under Part 3.1 of the Aged Care Act 1997 or Part 3.1 of the Aged Care (Transitional Provisions) Act 1997 made to an approved provider (within the meaning of the Aged Care Quality and Safety Commission Act 2018) in respect of care provided to the person is exempt income under the VEA. |
An accommodation bond balance (within the meaning of the Aged Care Act 1997) refunded to the person under that Act | 5H(8)(nb) | An accommodation bond balance (within the meaning of the Aged Care Act 1997) refunded to the person under that Act is exempt income under the VEA. |
Rent received from the principal home of a person who is liable to pay an accommodation charge | 5H(8)(nc) | While a person is accruing a liability to pay an accommodation charge – any rent from the person’s principal home that the person, or the person’s partner, earns, derives, or receives from another person is exempt under the VEA. Note 1: Accommodation charge has the same meaning as in the Aged Care Act 1997: see subsection 5L(1). Note 2: For rent, see subsection 5N(2). |
Rent received from the principal home of a person who is liable to pay an accommodation bond by periodic payments | 5H(8)(nd) | While a person is liable to pay all or some of an accommodation bond by periodic payments – any rent from the person’s principal home that the person, or the person’s partner, earns, derives, or receives from another person is exempt income under the VEA. Note 1: For rent, see subsection 5N(2). |
A refundable deposit balance refunded to the person under the Aged Care Act 1997 | 5H(8)(ne) | A refundable deposit balance refunded to the person under the Aged Care Act 1997 is exempt income under the VEA. |
Rent received from the principal home of a person who is liable to pay a daily accommodation contribution | 5H(8)(nf) | While a person is liable to pay a daily accommodation contribution – any rent from the person’s principal home that the person, or the person’s partner, earns, derives, or receives from another person is exempt income under the VEA. Note 1: For rent, see subsection 5N(2). |
A payment under a Commonwealth law, one of whose objects is that of assisting people to purchase or build their own homes | 5H(8)(o) | A payment under a Commonwealth law, one of whose objects is that of assisting people to purchase or build their own homes is exempt income under the VEA. |
A payment by a State or Territory for the purpose of assisting people to purchase or build their own homes | 5H(8)(oa) | A payment by a State or Territory for the purpose of assisting people to purchase or build their own homes is exempt income under the VEA. |
A payment made to the person for or in respect of a child of the person | 5H(8)(p) | A payment made to the person for or in respect of a child of the person is exempt income under the VEA. |
A payment of family assistance, or of one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, first 2020 economic support payment, second 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 | 5H(8)(paa) | A payment of family assistance, or of one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, first 2020 economic support payment, second 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, under the Family Assistance Act is exempt income under the VEA. |
A payment under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 | 5H(8)(pab) | A payment under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 is exempt income under the VEA. |
An NDIS amount | 5H(8)(paba) | An NDIS amount is exempt income under the VEA. |
Any return on a person’s NDIS amounts | 5H(8)(pabb) | Any return on a person’s NDIS amounts is exempt income under the VEA. |
A payment of a bursary under the program established by the Commonwealth and known as the Young Carer Bursary Programme | 5H(8)(pabc) | A payment of a bursary under the program established by the Commonwealth and known as the Young Carer Bursary Programme is exempt income under the VEA. |
Disability expenses maintenance | 5H(8)(pac) | Disability expenses maintenance is exempt income under the VEA. |
Mortgage Insurance payments | 5H(8)(pa) | If:
A payment so made is exempt income under the VEA. |
Insurance or compensation payments made because of the loss of, or damage to, buildings, plant or personal effects | 5H(8)(q) | Insurance or compensation payments made because of the loss of, or damage to, buildings, plant or personal effects is exempt income under the VEA. Note: These payments are to be disregarded in calculating the value of a person’s assets - see paragraph 52(1)(o) of the VEA |
Insurance investment money | 5H(8)(r) | Money from an investment is: 1. an investment of payments of the kind referred to in paragraph (q); and 2. an investment for: 2.1 a period of not more than 12 months after the person receives the payments; or 2.2 if the Commission thinks it appropriate – of 12 months or more after the person receives those payments; is exempt income under the VEA |
An amount paid, under a law of, or applying in, a country or part of a country, by way of compensation for a victim of National Socialist persecution | 5H(8)(s) | An amount paid, under a law of, or applying in, a country or part of a country, by way of compensation for a victim of National Socialist persecution is exempt income under the VEA |
A payment by way of rent subsidy made by the Commonwealth, by a State or Territory or by an authority of the Commonwealth or of a State or Territory | 5H(8)(u) | If the person pays, or is liable to pay, rent—a payment by way of rent subsidy made by the Commonwealth, by a State or Territory or by an authority of the Commonwealth or of a State or Territory to or on behalf of the person who pays or who is liable to pay rent is exempt income under the VEA |
A payment received by a trainee in full-time training under a program included in the programs known as Labour Market Programs | 5H(8)(v) | A payment received by a trainee in full-time training under a program included in the programs known as Labour Market Programs, to the extent that the payment includes one or more of the following amounts:
is exempt income under the VEA. |
A payment received by the person under the Labour Market Program in respect of the person’s expenses associated with their participation in the training or work experience | 5H(8)(w) | In the case of a person who:
A payment received by the person under that program in respect of the person’s expenses associated with their participation in the training or work experience is exempt income under the VEA. |
A payment received under the scheme known as the New Enterprise Incentive Scheme (NEIS) | 5H(8)(x) | A payment received by the person under the scheme known as the New Enterprise Incentive Scheme is exempt income under the VEA |
A payment made by the Commonwealth known as the Apprenticeship Wage Top‑Up | 5H(8)(xaa) | A payment made by the Commonwealth known as the Apprenticeship Wage Top‑Up to the person is exempt income under the VEA |
A payment to the person made by the Commonwealth under the program known as Skills for Sustainability for Australian Apprentices | 5H(8)(xab) | A payment to the person made by the Commonwealth under the program known as Skills for Sustainability for Australian Apprentices is exempt income under the VEA |
A payment to the person made by the Commonwealth under the program known as Tools for Your Trade | 5H(8)(xac) | A payment to the person made by the Commonwealth under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program) is exempt income under the VEA |
A payment made by the Commonwealth, under the program established by the Commonwealth and known as “Youth Jobs Path” | 5H(8)(xad) | A payment made by the Commonwealth, under the program established by the Commonwealth and known as “Youth Jobs Path”, to an individual placed in an internship under that program is exempt income under the VEA |
A payment made by the Mark Fitzpatrick Trust or the New South Wales Medically‑Acquired HIV Trust | 5H(8)(xa) | A payment made by the Mark Fitzpatrick Trust or the New South Wales Medically‑Acquired HIV Trust to a person by way of assistance with expenses incurred in relation to a person who has medically acquired HIV infection is exempt income under the VEA |
A payment by the Thalidomide Australia Fixed Trust | 5H(8)(xb) | A payment by the Thalidomide Australia Fixed Trust :
is exempt income under the VEA |
A payment under the program established by the Commonwealth and known as the Support for Australia’s Thalidomide Survivors program | 5H(8)(xc) | A payment under the program established by the Commonwealth and known as the Support for Australia’s Thalidomide Survivors program is exempt income under the VEA. |
A benefit under a law of the Commonwealth that relates to the provision of pharmaceutical, sickness or hospital benefits, or medical or dental services | 5H(8)(y) | A benefit under a law of the Commonwealth that relates to the provision of:
is exempt income under the VEA. |
A payment towards the cost of personal care support services for the person that is made under a scheme approved under section 35A of the Social Security Act
| 5H(8)(ya) | A payment towards the cost of personal care support services for the person that is made under a scheme approved under section 35A of the Social Security Act is exempt income under the VEA |
A payment made by an organisation that is registered under a law referred to in paragraph 5H(8)(y) | 5H(8)(z) | A payment that: 1. is made by an organisation that is registered under a law referred to in paragraph 5H(8)(y); and 2. is made in respect of expenses incurred by a person for: 2.1 hospital treatment; or 2.2 medical treatment; or 2.3 dental treatment is exempt income under the VEA. |
Pay and allowances paid to members of the Defence Reserves | 5H(8)(za) | In the case of a member of:
the pay and allowances paid to the person as such a member (other than pay and allowances in respect of continuous full-time service is exempt income under the VEA. |
A bereavement payment under section 98A of the VEA
| 5H(8)(zb) | A payment that is a bereavement payment under section 98A is exempt income under the VEA |
A periodical payment by way of gift or allowance | 5H(8)(zd) | A periodical payment by way of gift or allowance, or a periodical benefit by way of gift or allowance, from a parent, child, brother or sister of the person is exempt income under the VEA |
The value of board or lodging received | 5H(8)(ze) | The value of board or lodging received by the person is exempt income under the VEA |
An amount received under the scheme known as the Western Australian Cost of Living Rebate Scheme | 5H(8)(zea) | An amount received under the scheme known as the Western Australian Cost of Living Rebate Scheme is exempt income under the VEA |
The value of a benefit obtained by using a card known as the Western Australian Country Age Pension Fuel Card | 5H(8)(zeb) | The value of a benefit obtained by using a card known as the Western Australian Country Age Pension Fuel Card is exempt income under the VEA |
A payment, known as the Cost of Living Concession, made by the Government of South Australia | 5H(8)(zec) | A payment, known as the Cost of Living Concession, made by the Government of South Australia is exempt income under the VEA |
Domestic payment | 5H(8)(zf) | Domestic payment is exempt income under the VEA |
A payment received by the person for serving, or being summoned to serve, on a jury | 5H(8)(zh) | A payment received by the person for serving, or being summoned to serve, on a jury is exempt income under the VEA |
A payment received by the person for expenses incurred by the person as a witness, other than an expert witness, before a court, tribunal or commission | 5H(8)(zi) | A payment received by the person for expenses incurred by the person as a witness, other than an expert witness, before a court, tribunal or commission is exempt income under the VEA |
A return on an exempt funeral investment | 5H(8)(zj) | A return on an exempt funeral investment is exempt income under the VEA. Note: For exempt funeral investment see section 5PC of the VEA. |
An amount paid by a buyer under a sale leaseback agreement | 5H(8)(zk) | An amount paid by a buyer under a sale leaseback agreement is exempt income under the VEA |
An amount credited to the person’s account for the purposes of an approved trading system | 5H(8)(zl) | If a person is a member of an approved trading system – an amount credited to the person’s account for the purposes of the scheme in respect of any goods or services provided by the person to another member is exempt income under the VEA. Note: For approved exchange trading system see subsections 5H (10) and 5H (11). |
An advance payment of pension under Part IVA | 5H(8)(zm) | An advance payment of pension under Part IVA is exempt income under the VEA |
An amount worked out under section 115G of the VEA | 5H(8)(zn) | An amount worked out under section 115G is exempt income under the VEA |
A payment under section 47, 56, 81, 205, 214, 217, 226, 239 or 266 of the MRCA to reimburse costs incurred in respect of the provision of goods or services | 5H(8)(zo) | A payment under section 47, 56, 81, 205, 214, 217, 226, 239 or 266 of the MRCA to reimburse costs incurred in respect of the provision of goods or services (other than a payment to the person who provided the goods or service) is exempt income under the VEA |
A payment (either as a weekly amount or a lump sum) under section 68, 71, 75 or 80 of the MRCA (permanent impairment) | 5H(8)(zp) | A payment (either as a weekly amount or a lump sum) under section 68, 71, 75 or 80 of the MRCA (permanent impairment) is exempt income under the VEA |
A payment of a Special Rate Disability Pension | 5H(8)(zq) | A payment of a Special Rate Disability Pension under Part 6 of Chapter 4 of the MRCA is exempt income under the VEA |
If subsection 204(5) of the MRCA applies to a person – an amount per fortnight, worked out under section 5I of this Act | 5H(8)(zr) | If subsection 204(5) of the MRCA applies to a person – an amount per fortnight, worked out under section 5I of this Act, that would, apart from this paragraph, be income of the person is exempt income under the VEA. Note: Subsection 204(5) of the MRCA reduces a Special Rate Disability Pension by reference to amounts of Commonwealth superannuation that the person has received or is receiving. |
A payment under the Motor Vehicle Compensation Scheme under section 212 of the MRCA | 5H(8)(zs) | A payment under the Motor Vehicle Compensation Scheme under section 212 of the MRCA is exempt income under the VEA |
A payment of MRCA supplement under section 221, 245 or 300 of the MRCA | 5H(8)(zt) | A payment of MRCA supplement under section 221, 245 or 300 of the MRCA is exempt income under the VEA |
A payment of a lump sum mentioned in paragraph 234(1)(a) or subsection 236(5) of the MRCA or of the weekly amount mentioned in paragraph 234(1)(b) of the MRCA (including a reduced weekly amount because of a choice under section 236 of the MRCA) (wholly dependent partner payment) | 5H(8)(zu) | A payment of a lump sum mentioned in paragraph 234(1)(a) or subsection 236(5) of the MRCA or of the weekly amount mentioned in paragraph 234(1)(b) of the MRCA (including a reduced weekly amount because of a choice under section 236 of the MRCA) (wholly dependent partner payment) is exempt income under the VEA |
A payment under section 242 or 255 of the MRCA (continuing permanent impairment and incapacity payments) | 5H(8)(zv) | A payment under section 242 or 255 of the MRCA (continuing permanent impairment and incapacity etc. payments) is exempt income under the VEA |
A payment under section 251 or 253 of the MRCA (eligible young person payment) | 5H(8)(zw) | A payment under section 251 or 253 of the MRCA (eligible young person payment) is exempt income under the VEA |
A payment under the scheme set up under section 258 of the MRCA (education scheme for eligible young persons) | 5H(8)(zx) | A payment under the scheme set up under section 258 of the MRCA (education scheme for eligible young persons) is exempt income under the VEA |
A payment under section 262 of the MRCA (compensation for other dependants) | 5H(8)(zy) | A payment under section 262 of the MRCA (compensation for other dependants) is exempt income under the VEA |
A payment under Division 1A, 2 or 3 of Part 4 of Chapter 6, or subsection 328(4), of the MRCA (compensation for treatment) | 5H(8)(zz) | A payment under Division 1A, 2 or 3 of Part 4 of Chapter 6, or subsection 328(4), of the MRCA (compensation for treatment etc.) is exempt income under the VEA |
A payment under section 424 of the MRCA (special assistance) | 5H(8)(zza) | A payment under section 424 of the MRCA (special assistance) is exempt income under the VEA |
A clean energy payment under the MRCA | 5H(8)(zzaaaa) | A clean energy payment under the MRCA is exempt income under the VEA |
A clean energy payment under Part IIIE | 5H(8)(zzah) | A clean energy payment under Part IIIE is exempt income under the VEA |
A one‑off energy assistance payment under Part IIIF | 5H(8)(zzaj) | A one‑off energy assistance payment under Part IIIF is exempt income under the VEA |
A one‑off energy assistance payment under Part IIIG | 5H(8)(zzak) | A one‑off energy assistance payment under Part IIIG is exempt income under the VEA |
A first 2020 economic support payment under Division 1 of Part IIIH | 5H(8)(zzal) | A first 2020 economic support payment under Division 1 of Part IIIH is exempt income under the VEA |
A second 2020 economic support payment under Division 2 of Part IIIH | 5H(8)(zzam) | A second 2020 economic support payment under Division 2 of Part IIIH is exempt income under the VEA |
An additional economic support payment 2020 under Division 1 of Part IIIJ | 5H(8)(zzan) | An additional economic support payment 2020 under Division 1 of Part IIIJ is exempt income under the VEA |
An additional economic support payment 2021 under Division 2 of Part IIIJ | 5H(8)( zzao) | An additional economic support payment 2021 under Division 2 of Part IIIJ is exempt income under the VEA |
The value of the benefit provided under the initiative known as the Tools for Your Trade initiative | 5H(8) (zzb) | The value of the benefit provided under the initiative known as the Tools for Your Trade initiative is exempt income under the VEA |
A cash flow boost (within the meaning of the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020) | 5H(8) (zzc) | A cash flow boost (within the meaning of the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020) is exempt income under the VEA |
Payments made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 | 5H(8) (zzd) | A payment:
Is not income under the VEA |
| Payments made under the Acute Support Package | 5H(8) (zze) | A payment under an instrument made under any of the following:
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| Commonwealth Payments received under an Employment Program | 5H(8) (zzf) | A payment made by the Commonwealth to an individual under a program that is established by the Commonwealth and is determined in an instrument under 8(8AC) of the Social Security Act to be an employment program |
| State or Territory Payments received under an Employment Program | 5H(8) (zzg) | A payment made by a State or Territory to an individual under a program that is established by the State or Territory and is determined in an instrument under subsection 8(8AC) of the Social Security Act to be an employment program |
Note: However:
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Source URL: https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1013-income-exempt-assessment/exempt-income-under-vea