VEA ? [2]
Commonwealth Seniors Health Card
Chapter 5.8 Fringe Benefits [3]
Chapter 5.11 Seniors Supplement [4]
Chapter 3.4 Age [5]
The Commonwealth Seniors Health Card (CSHC) is intended to assist retirees and other eligible seniors who fail to qualify for an income support pension [11] from DVA or a pension or benefit payable by Centrelink [11]. The card is issued each financial year.
The CSHC entitles the holder to a quarterly payment of Energy supplement [11] (ES) to assist with payment of energy, rates, water and sewerage expenses.
CSHC holders may also be entitled to the following concessions:
These concessions are not determined by DVA. However, when the cardholder presents their card to claim a concession, they are consenting to their CSHC entitlement being confirmed with DVA by the concession provider.
Veterans with qualifying service [11], their partners (including widows and widowers) and war widows/widowers [11] may be entitled to a CSHC from DVA if they are of pension age [11] or qualifying age [11] and meet other eligibility criteria.
More ? [13]
The CSHC income test is based on adjusted taxable income and income deemed on account‑based income streams. A person is only entitled to a CSHC if their income is below the limit relevant to their relationship status.
More ? [14]
The rules for the date of effect of determinations regarding the CSHC are different to those applying to income support pensions.
More ? [15]
Factsheet IS152 - Southern Railway Travel Concession
http://factsheets.dva.gov.au/factsheets/documents/IS152 Great Southern Railway Travel Concession.pdf [16]
Income support pension is:
Centrelink is a Government service delivery agency responsible for delivering a range of Commonwealth Government services (including social security pensions and allowances) to the Australian community through a network of more than 400 Centrelink offices.
The energy supplement is an ongoing, regular payment designed to help recipients meet the cost of living impact of the carbon price.
Qualifying service is one of the criteria used to determine eligibility for certain benefits under the Veterans' Entitlements Act 1986. Refer to section 7A of the VEA [24] for the full defintion.
A war widow/widower is generally a person who immediately before their partners death, was the partner of, or was legally married to:
Refer to 5E(1) [25] of the VEA for the full definition.
Currently, the pension age for a veteran is 60 years of age (VEA 5QA).
The pension age for a non-veteran is determined by the table below:
Date of birth (both dates inclusive) | Age Pension age |
1 July 1952 to 31 December 1953 | 65 years and 6 months |
1 January 1954 to 30 June 1955 | 66 years |
1 July 1955 to 31 December 1956 | 66 years and 6 months |
On or after 1 January 1957 | 67 years |
Qualifying age is defined in section 5Q(1) of the [26]VEA [26]and is equivalent to the pension age for a veteran which is described in section 5QA VEA as:
Last amended: 25 August 2014
VEA → [28]The following persons are eligible for a Commonwealth Seniors Health Card [11] (CSHC) from DVA:
To be eligible for a CSHC, the person must also:
Note: A person who holds a pensioner concession card (PCC) from either DVA or Centrelink is not eligible for a CSHC. The PCC already entitles them to the concessions available with the CSHC.
Norfolk Island is regarded as part of Australia for CSHC purposes. Residents of Norfolk Island may therefore be issued with a CSHC if all of the eligibility criteria are met.
Although a person may meet the eligibility criteria for CSHC, such a person will not be granted a CSHC unless they lodge a proper claim. The person must complete DVA Form D3056 Application for Commonwealth Seniors Health Card.
CSHC holders are required to provide DVA with their and their partner's tax file number [11]. The provision of a tax file number is necessary for the data matching program. If the tax file number is not provided with the claim or when requested, the person is not entitled to the CSHC, unless the requirement to provide the number is waived by the Secretary or an exemption applies.
More → [34]
CSHC eligibility is not affected if the holder departs Australia temporarily. However, CSHC eligibility ceases for those who depart Australia permanently. CSHC holders will have portability of payment of the seniors supplement [11] (SSup) and energy supplement [11] (ES) affected if they are absent from Australia for greater than 6 weeks.
More → [35]
DVA has delegation under the Social Security Act 1991 (SSA) to grant a CSHC to an age pensioner who:
The rationale is to remove the need for these pensioners to go to Centrelink to apply for a CSHC and then return to DVA if their income or assets reduce making them again eligible for age pension.
CSHC holders must notify changes in their circumstances that may affect either their entitlement to the CSHC, or to the SSup and CES paid to them.
More → [37]
Changes of circumstances that must be notified include when a person:
VEA → [39]
In the case of refusal or failure to comply as far as the person is capable, the penalty is imprisonment for six months. In the case of a person knowingly giving information that is false or misleading, the penalty is imprisonment for twelve months. Under subsections 4B(2) and 4B(3) of, the Crimes Act 1914, a court may impose an appropriate fine instead of, or in addition to, a term of imprisonment.
More → [43]
DFISA and nil rate of social security payments
5.9.2/Social Security Payments Payable at Nil Rate [46]
Seniors Supplement
Chapter 5.11 [4]
Clean Energy Supplement
Section 7.4.2 [57]
Portability
Chapter 11.4 [7]
Crimes Act 1914
http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401464?OpenDocument [63]
The CSHC is intended to assist those retirees and other eligible veterans, war widow(er)s and their partners of pension age [11] who fail to qualify for an income support pension from DVA or a pension or benefit from Centrelink. The card entitles the holder to pharmaceuticals listed on the PBS [11] at a concessional rate and seniors supplement [11].
An allied veteran means a person who:
An allied veteran does not include a person who has served at any time:
See section 5c(1) [70] VEA
Qualifying service is one of the criteria used to determine eligibility for certain benefits under the Veterans' Entitlements Act 1986. Refer to section 7A of the VEA [24] for the full defintion.
A person's 'partner' is someone who is a member of a couple with that person.
A widow is a woman who was:
A widower is a man who was:
For the purposes of Part VI of the VEA [24], a reference to a veteran is taken to be a reference to:
For the purposes of Part VII of the VEA [24], according to subsection 5C(1), veteran means a person (including a deceased person):
A war widow/widower is generally a person who immediately before their partners death, was the partner of, or was legally married to:
Refer to 5E(1) [25] of the VEA for the full definition.
Currently, the pension age for a veteran is 60 years of age (VEA 5QA).
The pension age for a non-veteran is determined by the table below:
Date of birth (both dates inclusive) | Age Pension age |
1 July 1952 to 31 December 1953 | 65 years and 6 months |
1 January 1954 to 30 June 1955 | 66 years |
1 July 1955 to 31 December 1956 | 66 years and 6 months |
On or after 1 January 1957 | 67 years |
Qualifying age is defined in section 5Q(1) of the [26]VEA [26]and is equivalent to the pension age for a veteran which is described in section 5QA VEA as:
An Australian resident is a person who:
Australia is defined in the Acts Interpretations Act 1901 and includes the following territories and Islands:
Subsection 5Q(1) of the VEA [71] provides specifically that the definition of Australia includes the external territories for many VEA purposes including Part III, IIIAB, some parts of Part IIIB, Parts IIID, VIIA, VIIC and sections 52ZO, 58A, and 132. Norfolk Island is currently the only external territory of Australia. For the above VEA sections, which cover service pension [11], [glossary:income support supplement:118], pension bonus, pension loans scheme, Veterans supplement, pension supplement [11] and Commonwealth Seniors Health Card [11] purposes it is considered to be part of Australia. The test of residing in Australia does not by itself satisfy the full definition of Australian Resident [11], as residency also requires Australian citizenship or the holding of a specified visa.
Papua New Guinea [11] and Nauru [11] have both previously been external territories of Australia. Lord Howe Island and Macquarie Island, formerly regarded as separate islands, are now part of mainland NSW and Tasmania respectively.
A service pension is an income support payment broadly equivalent to the social security age and disability support pensions. It may be paid once a veteran or partner has reached the nominated age or is incapacitated for work.
ISS is an income support payment that may be paid to eligible war widows and widowers under the VEA and persons receiving wholly dependent partners' compensation under the MRCA, and who satisfy the means tests. It is an indexed rate, increased twice-yearly in March and September in line with changes to the cost of living and/or average wages. Income Support Supplement (ISS) legislation commenced on 20 March 1995. It is a payment created to replace the ceiling rate income support age, carer, wife and disability support pensions, paid to war widows/widowers by Centrelink.
An age pension is a means tested [11] income support payment [11] paid by Centrelink [11] or DVA [11] on behalf of the Department of Families, Housing, Community Services and Indigenous Affairs. The majority of age pensions are paid through Centrelink. However, eligible veterans [11] who have an accepted disability [11] or receive a Disability Compensation Payment [11] from DVA, but do not have qualifying service [11], may be paid their age pension by DVA. Their partner may also receive their age pension from DVA, if eligible.
Centrelink is a Government service delivery agency responsible for delivering a range of Commonwealth Government services (including social security pensions and allowances) to the Australian community through a network of more than 400 Centrelink offices.
A TFN is a number issued by the Australian Taxation Office to individuals, partnerships, trusts or companies. Each taxpayer has unique TFN which must be declared when you:
Seniors supplement was paid to Commonwealth Seniors Health Card [11] (CSHC) and eligible Gold Card [11] holders until it ceased on 26 June 2015. It was paid quarterly and commenced on 20 September 2009, replacing the seniors concession allowance [11] and telephone allowance [11].
The energy supplement is a fortnightly or quarterly payment designed to help recipients meet the cost of electricity and gas bills.
An age pension is a means tested [11] income support payment [11] paid by Centrelink [11] or DVA [11] on behalf of the Department of Families, Housing, Community Services and Indigenous Affairs. The majority of age pensions are paid through Centrelink. However, eligible veterans [11] who have an accepted disability [11] or receive a Disability Compensation Payment [11] from DVA, but do not have qualifying service [11], may be paid their age pension by DVA. Their partner may also receive their age pension from DVA, if eligible.
A dependant of a veteran (including a deceased veteran) is:
The amount of income a person can have and still be eligible for the CSHC is subject to indexation [11] on 20 September each year.
Current limit [74] (Other Income Support Thresholds and Limits)
To satisfy the CSHC income test, the total of a person's:
must be within the CSHC income limit relevant to their relationship status.
Adjusted taxable income is the sum of the following income components:
Note: The above components must all be for the same reference tax year. Members of a couple must use the same year.
The reference tax year is usually the tax year immediately preceding the current tax year. If the person has not received a Tax Notice of Assessment for the reference tax year, the tax year immediately preceding will be their reference tax year.
Taxable income is the income that the person (and their partner) received for the last financial year, as shown on their Tax Notice of Assessment. If the person, or their partner, does not have a Tax Notice of Assessment because the person or partner was not required to lodge a tax return, then the person may provide an acceptable estimate for the current financial year.
Employer provided benefits are benefits that a person receives from their employer in addition to their wage or salary (eg. private use of car, assistance with accommodation or rent). If the total value of the employer provided benefits received is more than $1,000 per year, the amount above $1,000 will be included as CSHC income.
Target foreign income is foreign income on which the person is not required to pay Australian income tax and is not a fringe benefit. Foreign income is amounts received from a source outside Australia that are:
Note: Foreign income that meets the requirements of excluded income under the VEA, such as a restitution payment for Nazi persecution, is also exempt for CSHC purposes.
More → [79]
A person's total net investment loss for a particular year is the sum of their net losses from financial investments and property for that year. It is the amount of deductible expenses that exceed the gross income from those investments. From the 2009-10 financial year a person's total net investment loss will appear on their Tax Notice of Assessment.
More → [81]
Net financial investment loss occurs when allowable deductions in respect of the particular financial investments exceed gross income from those investments. The term financial investment [11] includes shares, managed funds, managed forestry schemes, as well as a right or option over any of these and similar investments. The deductions must be those allowed by the Australian Taxation Office. Examples of expenses include, but are not limited to, the costs of borrowing to invest in the financial investment, managed fees charged on the investment.
More → [82]
Net rental property loss occurs when the expenses incurred on a rental property exceed the gross rental income during a financial year. Rental property includes any residential or commercial property for which the person receives rent. It includes a person's share of rent from property that is part of a partnership, but excludes cases where the property is owned by a trust or company.
A person's reportable superannuation contributions [11] is the sum of any reportable employer superannuation contributions and any personal deductible superannuation contributions. These are discretionary or voluntary contributions. Post-tax contributions to superannuation are not reportable superannuation contributions.
More → [84]
Reportable employer superannuation contributions are those contributions an employer (or an associate of the employer) makes at the discretion of the employee that could have been received as income. The contribution must be in addition to legally required contributions such as those that must be made under the superannuation guarantee laws or an industrial award. A common example is a contribution an employer makes on behalf of an employee to a superannuation fund under a salary sacrifice arrangement. Such contributions are identified by employers and included on an employee's Payment Summary.
More → [85]
Personal deductible super contributions (generally for the self-employed) are the amounts a person contributes to a superannuation fund for which an income tax deduction is claimed on a personal tax return. Personal contributions which are not claimed as a tax deduction are not included in the definition of reportable super contributions.
More → [86]
A person's Tax Notice of Assessment (TNA) will provide their actual taxable income figures. For CSHC purposes, the most recent TNA is required, preferably from the recently completed tax year.
A person may choose to satisfy the CSHC income test on the basis of their estimated adjusted taxable income for the current financial year if:
The Commission must be satisfied that the estimate is reasonable. For example, in the year following a person's retirement from the workforce, closure of a business, the estimated reduction in the person's income should be commensurate with their previous earnings, or business income.
If a person is entitled to a CSHC on the basis of their estimated CSHC income, they must send a copy of their tax notice of assessment to DVA within:
An account‑based income stream (also known as an allocated pension or transition to retirement pension):
Income deemed on the current account balance of the account‑based income stream will be included in the CSHC income test where:
Account-based income streams will not be included in the CSHC income test if:
Reverted account-based income streams will not be included in the CSHC income test if:
Family Law split account-based income streams will not be included in the CSHC income test if:
For CSHC assessment purposes, income will be deemed on the total of the current account balances of assessable account‑based income streams using the same rates and thresholds under which income is deemed on financial assets for income support pension assessment purposes. The income deemed on account‑based income streams will be added to the adjusted taxable income and compared to the relevant CSHC income limit to determine whether a person satisfies the CSHC income test.
For more information see Deeming Provisions → [91]
Deeming Provisions Deeming Provisions → (go back) [91]
.
Veterans' Entitlements Act 1986 [26] section 118ZZA point 11 - Seniors Health Card Income Limit
Veterans' Entitlements Act 1986 [26] section 118ZZA point 11 - Seniors Health Card Income Limit
Income Tax Assessment Act 1997 Subdivision 290-C Deducting personal contributions
Deeming Provisions Deeming Provisions → (go back) [91]
Indexation is the action of adjusting pension and allowance rates, limits and thresholds to maintain their value against increases in the cost of living and average earnings.
According to section 5J of the VEA, a financial investment means:
but does not include an investment in an FHSA (within the meaning of the First Home Saver Accounts Act 2008) or a designated NDIS amount.
Reportable superannuation contributions is a term defined in the Income Tax Assessment act 1997
VEA → [122]
The VEA provides that a determination that a person is entitled to a CSHC takes effect on the date of the determination or such earlier or later date as is specified in the determination.
The date of effect [11] for a determination that a person is eligible for a CSHC under the VEA should be the date of lodgement of the claim, unless the claim is an early claim.
If a proper claim [11] is lodged prior to the person becoming eligible for a CSHC, the date of effect of the determination is the date that the person becomes eligible.
Where a person notifies of a change of circumstances, the date of effect depends on whether the obligations have been met and is determined using the following table.
If notification obligations ... |
Then the date of effect is the day after ... |
have been met |
the end of the notification period. |
have not been met |
the event leading to loss of entitlement. |
VEA → [125]
The notification period is 14 days for most CSHC holders. For CSHC holders living in a remote area [11] or temporarily overseas, the notification period is 28 days.
A person's continuing entitlement to CSHC may be reviewed under the data matching program.
More → [128]
VEA → [129]
A person continues to be eligible for a CSHC until a determination is made that they are no longer entitled to the CSHC. If a person is requested to provide information and fails to respond to the request, the person's continuing eligibility for the CSHC cannot be established. A determination should be made that the person is no longer entitled to the CSHC, with effect from the date of the determination.
VEA → [133]
Where a determination to cancel a CSHC is reviewed and the person is found to be entitled to a CSHC, the date of effect of the review determination is to be the same as the date of effect of the determination to cancel the CSHC.
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
To be a proper claim, the claim must be:
A remote area is defined as one of the following:
-Macquarie Island,
-Norfolk Island,
-The Territory of Heard Island and McDonald Islands,
-The Australian Antarctic Territory,
-The Territory of Cocos (Keeling) Islands,
-The Territory of Christmas Island, and
-Lord Howe Island,
Links
[1] https://clik.dva.gov.au/user/login?destination=node/16220%23comment-form
[2] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn291
[3] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/58-fringe-benefits
[4] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/511-seniors-supplement-ssup
[5] https://clik.dva.gov.au/compensation-and-support-policy-library/part-3-income-support-eligibility/34-age
[6] https://clik.dva.gov.au/compensation-and-support-policy-library/part-3-income-support-eligibility/35-residency
[7] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/114-portability
[8] https://clik.dva.gov.au/service-eligibility-assistant-updates/all-determinations-order-date-signed-oldest-most-recent/determinations-under-vea
[9] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn291
[10] https://clik.dva.gov.au/user/login?destination=node/16170%23comment-form
[11] https://clik.dva.gov.au/%23
[12] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn293
[13] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn294
[14] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn295
[15] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn296
[16] http://factsheets.dva.gov.au/factsheets/documents/IS152%20Great%20Southern%20Railway%20Travel%20Concession.pdf
[17] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn293
[18] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/57-commonwealth-seniors-health-card-cshc/572-cshc-eligibility
[19] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn294
[20] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/57-commonwealth-seniors-health-card-cshc/573-cshc-income-test
[21] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn295
[22] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/57-commonwealth-seniors-health-card-cshc/574-date-effect-cshc-determinations
[23] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn296
[24] http://clik.dva.gov.au/legislation-library
[25] http://www.comlaw.gov.au/Details/C2015C00011
[26] http://www.comlaw.gov.au/Series/C2004A03268
[27] https://clik.dva.gov.au/user/login?destination=node/16270%23comment-form
[28] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn297
[29] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn298
[30] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn299
[31] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn300
[32] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn301
[33] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn302
[34] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn303
[35] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn304
[36] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn305
[37] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn306
[38] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn307
[39] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn308
[40] clik://LEGIS/VEA/section 118ZI(5)
[41] clik://LEGIS/VEA/section 118ZI(6)
[42] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn308
[43] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn309
[44] clik://LEGIS/VEA/section 118V
[45] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn297
[46] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/59-defence-force-income-support-allowance-dfisaceased-2022/592-administration-dfisa/social-security-payments-payable-nil-rate-dfisa-removed-2022
[47] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn298
[48] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn299
[49] clik://LEGIS/VEA/section 5Q
[50] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn300
[51] clik://LEGIS/VEA/section 118Y
[52] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn301
[53] clik://LEGIS/VEA/section 128A
[54] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn302
[55] https://clik.dva.gov.au/compensation-and-support-policy-library/part-12-compliance-and-obligations/123-data-matching
[56] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn303
[57] https://clik.dva.gov.au/compensation-and-support-policy-library/part-7-common-allowances-and-benefits/74-clean-energy-payments/742-energy-supplement
[58] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn304
[59] clik://LEGIS/VEA/section 127
[60] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn305
[61] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn306
[62] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn307
[63] http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401464?OpenDocument
[64] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn309
[65] clikpopup://DEF/Member%20of%20the%20Defence%20Force
[66] clikpopup://DEF/Allied%20country
[67] clikpopup://DEF/Continuous%20full-time%20service
[68] clikpopup://DEF/Period%20of%20hostilities
[69] clikpopup://DEF/War%20like%20operations
[70] http://clik.dva.gov.au/node/32981
[71] clikpopup://DEF/VEA
[72] https://clik.dva.gov.au/user/login?destination=node/16239%23comment-form
[73] https://clik.dva.gov.au/book/export/html/16220#tgt-VEA_ftn1
[74] https://clik.dva.gov.au/compensation-and-support-reference-library/payment-rates/current-payment-rates
[75] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn311
[76] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn312
[77] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn313
[78] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn314
[79] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn315
[80] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn316
[81] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn317
[82] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn318
[83] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn319
[84] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn320
[85] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn321
[86] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn322
[87] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn323
[88] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn324
[89] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn325
[90] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn326
[91] https://clik.dva.gov.au/book/export/html/16220#ref-DeemingProvisions_ftn1
[92] https://clik.dva.gov.au/book/export/html/16220#ref-VEA_ftn1
[93] clik://LEGIS/VEA/point 118ZZA-2
[94] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn311
[95] clik://LEGIS/VEA/point 118ZZA-4
[96] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn312
[97] clik://LEGIS/VEA/point 118ZZA-5
[98] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn313
[99] clik://LEGIS/VEA/point 118ZZA-6
[100] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn314
[101] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1015-income-overseas-including-pensions-war-pensions-war-widowers-pension-and-restitution-payments
[102] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn315
[103] clik://LEGIS/VEA/point 118ZZA-7
[104] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn316
[105] http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/EBC5525F0EE8C0A0CA25774C0013B916?OpenDocument
[106] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn317
[107] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn318
[108] clik://LEGIS/VEA/point 118ZZA-3
[109] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn319
[110] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn320
[111] http://legislation.gov.au/ComLaw/Legislation/ActCompilation1.nsf/current/bytitle/576D2EACCCAAF3F8CA25773E00245A98?OpenDocument&mostrecent=1
[112] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn321
[113] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn322
[114] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn323
[115] clik://LEGIS/VEA/point 118ZZA-8
[116] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn324
[117] clik://LEGIS/VEA/point 118ZZA-9
[118] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn325
[119] clik://LEGIS/VEA/section 118ZJA
[120] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn326
[121] https://clik.dva.gov.au/user/login?destination=node/16236%23comment-form
[122] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn327
[123] clik://LEGIS/VEA/section 118ZH
[124] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn327
[125] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn328
[126] clik://LEGIS/VEA/section 118ZI
[127] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn328
[128] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn329
[129] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn330
[130] clik://LEGIS/VEA/section 118ZK
[131] clik://LEGIS/VEA/section 118ZR
[132] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn330
[133] https://clik.dva.gov.au/book/export/html/16220#tgt-cspol_part5_ftn331
[134] clik://LEGIS/VEA/section 118ZQ
[135] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn331
[136] https://clik.dva.gov.au/book/export/html/16220#ref-cspol_part5_ftn329