11.6.3 Tax Free Payments and Benefits

 

Income testing of other benefits

In addition to taxable income, an individual may be required to declare certain non-taxable payments on their income tax return for the purpose of income testing for other government benefits (eg. family payments, child care benefits, tax offsets).

Payments which may be taken into account for income testing other government benefits are defined in the A New Tax System (Family Assistance) Act 1999 as a “tax free pension or benefit”.

Advice Letters Produced by the Document Generation System

How the advice letters are produced

Advices are created as the end result of either an action processed by a user, or by automated batch runs. Document Generation (DOCGEN) is the system responsible for processing the data and producing the advice. The paragraphs are stored in the Document Generation – Maintain Advices System (DOGMA) with the advice letters being made up of a combination of these paragraphs selected according to an individual's circumstances/case issues.

Special Category Visa

Overview

In order to establish residency, it must first be decided if a person is an [glossary:Australian resident:582]. One definition of an Australian resident is a person who resides in [glossary:Australia:161], is the holder of a special category visa and is likely to remain permanently in Australia. Below are details of what constitutes a special category visa.     

Concession to Continuous Period

Overview

A Commonwealth veteran, Allied veteran or Allied mariner applying for [glossary:service pension:245] must, be an [glossary:Australian resident:582] and have resided in [glossary:Australia:161] for a continuous period of at least 10 years.  However a concession to the ten year requirement may be applied where a person has multiple periods of residency. Below are details of who is entitled to the concession and the formula for calculating it.