11.6.5 Payment of Tax Withholdings to Commissioner of Taxation
This section concerns the deduction of tax withholdings from taxable pensions, and the payment of this money direct to the Commissioner of Taxation.
This section concerns the deduction of tax withholdings from taxable pensions, and the payment of this money direct to the Commissioner of Taxation.
This section outlines the rules for determining dates of effect for variations and terminations when a section 54 obligation has been imposed on the person, and effective dates for variations and terminations that are not a result of, or response to, section 54 notifications.
This section contains the following topics:
Last amended: 6 July 2006
The [glossary:Commission:545] may grant an exemption from direct credit on a temporary basis where account details are temporarily unavailable or a pensioner is temporarily unable to operate an account.
A temporary exemption from direct credit payment may be granted where a pensioner:
This section outlines the dates of effect of determinations resulting from each of the three levels of reviews - reviews by the [glossary:Commission:545] (section 31), reviews by the [glossary:VRB:529], and reviews by the [glossary:ART:378].
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.
This chapter outlines the situations where the [glossary:Commission:545] may approve payment of a pension to a person other than the pensioner.
This chapter outlines the dates of effect for grants, variations, suspensions and cancellations of Veterans' Compensation payments, pensions and allowances, both at the primary decision level and at the section 31 review, [glossary:VRB:529] review and [glossary:ART:378] review levels.
Veterans' Compensation Dates of Effect
This chapter covers the power to administer payment of pensions, and the delegation of the Commission's power to decision-makers.
See Also
Powers of Administration and Delegation
Chapter 11.5 Manner Of Payment
Chapter 11.3 Agents and Trustees
The following payments that are made by DVA are considered to be compensation, and are not taxable:
Payments of the following allowances, where eligibility arises from a veterans' compensation payment, are non-taxable: