11.1 Income Support Effective Dates and Pension Periods

The system of paying instalments of pension fortnightly in arrears with daily entitlement allows pension grants or variations to take effect from any day in a [glossary:pension period:627]. This chapter contains information on determining what day a grant, variation or termination of [glossary:service pension:245] or [glossary:ISS:118] takes effect.

See Also

Income Support Effective Dates and Pension Periods

Chapter 12.1 Recipient Obligations

11.6.6 Pensioner Offsets

What is a pensioner offset?

Under Income Tax legislation, the Australian Tax Office provides a special offset of tax, called a pensioner offset, for taxpayers in receipt of taxable [glossary:service pension:245], [glossary:income support supplement:118] or social security age pension.

Different levels of pensioner offset

Separate levels of pensioner offset apply to:

Payment of Tax Withholdings at the Commissioner of Taxation's Direction

Last amended: 22 July 2013

Commissioner of Taxation may direct DVA to withhold amounts related to tax liabilities

The Commissioner of Taxation is given the discretion in the Taxation Administration Act 1953 to require DVA to withhold money from instalments of pension to pay an amount owing to the Commissioner of Taxation.

DVA to comply with Commissioner of Taxation's request