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Formula for the deduction

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For a single war widow/er receiving the ceiling rate of ISS, the deduction to be subtracted from his or her assessable income is given by the following equation:

Deduction   =  2  ?  (assessed rate* of ISS  -  ceiling rate)

For a partnered war widow/er receiving the ceiling rate of ISS, the deduction to be applied to his or her assessable income is given by the following equation:

Deduction   =          (assessed rate of ISS  -  ceiling rate)

* assessed rate =rate payable if the ceiling rate did not apply.