Policy

Last amended: 5 March 2013

Funeral benefits

Funeral benefits paid in respect of a deceased veteran or the deceased dependant of a deceased veteran are not taxable.    

Last amended: 13 August 2009

What does delegation mean

This chapter provides a comprehensive guide to [glossary:DVA:306] pensions and allowances and categorises those that are subject to taxation, and those that are not. It also discusses DVA's responsibilities in relation to taxation matters, and provides general information on Pensioner Offsets.

See Also

Last amended: 4 November 2011

The special provisions for determining the date of effect of changes in deductible amounts arising out of legislative changes in 2007 no longer apply.  The normal date of effect rules based on the date of notification of the change, and the pension outcome, apply.

When a property valuation is required

A valuation of a person's interest in real estate is required where the person is:

Added to the Section 25 August 2008

Annual reviews of income and assets

Annual reviews of a pensioner's income and asset value may be required where information which confirms the pensioner's income or asset position only becomes available on a yearly basis.  This generally arises where a pensioner owns or has an interest in an entity which reports annually, such as a private trust or company, a partnership, a sole trader or has rental income from a property.

What is payment by individual cheque?

Payment by individual cheque involves sending a cheque for the value of a pensioner's fortnightly pension instalment to their nominated address each fortnight.    

Rules for delegation

When a power has been delegated, the following basic rules apply:

Most VEA compensation and rehabilitation determinations made on or after 21 April 2025 must be appealed directly to the Veterans’ Review Board (VRB), via VRB lodgement channels, rather than to DVA. Appeal timeframes remain the same for all claim types except Acute Support Package, which has been extended to 12 months. DVA has 28 days to prepare the report for the VRB under section 352D of the MRCA. The Commission continues to have the discretion to initiate a reconsideration of own motion.

Last amended: 13 June 2012

Terminology

The table below shows a number of the commonly used terms under previous taxation system and the current names: