Veterans' Entitlements Act 1986 (Cth)

Veterans’ Entitlements Act 1986

No. 27, 1986

Compilation No. 195

Compilation date: 21 April 2025

Includes amendments: Act No. 14, 2025 and Act No. 17, 2025

This compilation is in 4 volumes

Volume 1:sections 1–45UY

Volume 2: sections 46–93ZG

Volume 3: sections 94–216

Volume 4: Schedules

Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Veterans’ Entitlements Act 1986 that shows the text of the law as amended and in force on 21 April 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to provide for the payment of pensions and other benefits to, and to provide medical and other treatment for, veterans and certain other persons, and for other purposes

Part IPreliminary1Short title

This Act may be cited as the Veterans’ Entitlements Act 1986.

2Commencement

This Act shall come into operation on a date to be fixed by Proclamation.

3Repeal

(1)
The Acts specified in Parts I, II, III, IV and V of Schedule 1 are repealed.
(2)
The Acts specified in column 1 of Part VI of Schedule 1 are amended as set out in columns 2 and 3 of that Schedule.

4Extension of Act to external Territories

This Act extends to the external Territories.

4AApplication of the Criminal Code

Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

4BSecretary may arrange for use of computer programs to make decisions

(1)
The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Commission may, or must, under this Act or a legislative instrument made for the purposes of this Act:
(a)
make a decision; or
(b)
exercise any power or comply with any obligation; or
(c)
do anything else related to making a decision or exercising a power or complying with an obligation.
(1A)
Subsection (1) does not apply to the following:
(a)
a decision that the death of a veteran was not war‑caused;
(b)
a decision that an injury suffered by a veteran is not a war‑caused injury;
(c)
a decision that a disease contracted by a veteran is not a war‑caused disease;
(d)
a decision that the death of a member of the Forces (within the meaning of Part IV), or a member of a Peacekeeping Force (within the meaning of that Part), was not defence‑caused;
(e)
a decision that an injury suffered by a member of the Forces (within the meaning of Part IV), or a member of a Peacekeeping Force (within the meaning of that Part), is not a defence‑caused injury;
(f)
a decision that a disease contracted by a member of the Forces (within the meaning of Part IV), or a member of a Peacekeeping Force (within the meaning of that Part), is not a defence‑caused disease.
(2)
For the purposes of this Act or the legislative instrument, the Commission is taken to have:
(a)
made a decision; or
(b)
exercised a power or complied with an obligation; or
(c)
done something else related to the making of a decision or the exercise of a power or the compliance with an obligation;
that was made, exercised, complied with or done by the operation of a computer program under an arrangement made under subsection (1).
Substituted decisions
(3)
The Commission may, under a provision of this Act or of the legislative instrument, make a decision in substitution for a decision the Commission is taken to have made under paragraph (2)(a) if the Commission is satisfied that the decision made by the operation of the computer program is incorrect.
Note: For review of a decision made in substitution, see Parts IX and X.
(4)
Subsection (3) does not limit any other provision of this Act that provide for the review or reconsideration of a decision.

5Definitions – simplified outline

Sections 5A to 11B contain definitions of terms that are used in this Act.
Subsection 5Q(1) contains an entry for each expression that is defined for the purposes of this Act. That subsection is like a Dictionary.
The entry is either an actual definition of the expression or a signpost definition that identifies the provision that defines the expression.
Many other sections in this Part contain the actual definitions relating to a particular topic. For example, sections 6 to 6F deal with operational service and section 5H contains income test definitions.

5ARepatriation Commission definitions

In this Act, unless the contrary intention appears:
acting commissioner means a person who is acting as a commissioner because of an appointment under section 191.
Acting Deputy President means a commissioner or acting commissioner who is acting as Deputy President because of an appointment under section 192.
Acting President means a commissioner or acting commissioner who is acting as President because of an appointment under section 192 or 193.
Commission means the Repatriation Commission continued in existence by section 179.
commissioner means a person holding an office of commissioner because of an appointment under section 182.
Deputy President means the Deputy President of the Commission.
President means the President of the Commission.

5ABRepatriation Medical Authority and Specialist Medical Review Council definitions

(1)
In this Act, unless the contrary intention appears:
Chairperson means the Chairperson of the Repatriation Medical Authority.
Convener means the Convener of the Review Council.
councillor means the Convener or any other person holding office as a member of the Review Council.
member means the Chairperson or any other person holding office as a member of the Repatriation Medical Authority.
registered medical practitioner means a person registered or licensed as a medical practitioner under a law of a State or Territory but does not include a person so registered or licensed:
(a)
whose registration, or licence to practice, as a medical practitioner in any State or Territory has been suspended, or cancelled, following an inquiry relating to his or her conduct; and
(b)
who has not, after that suspension or cancellation, again been authorised to register or practise as a medical practitioner in that State or Territory.
Review Council means the Specialist Medical Review Council established by section 196V.
sound medical‑scientific evidence, in relation to a particular kind of injury, disease or death, has the meaning given by subsection (2).
(2)
Information about a particular kind of injury, disease or death is taken to be sound medical‑scientific evidence if:
(a)
the information:
(i)
is consistent with material relating to medical science that has been published in a medical or scientific publication and has been, in the opinion of the Repatriation Medical Authority, subjected to a peer review process; or
(ii)
in accordance with generally accepted medical practice, would serve as the basis for the diagnosis and management of a medical condition; and
(b)
in the case of information about how that kind of injury, disease or death may be caused—meets the applicable criteria for assessing causation currently applied in the field of epidemiology.

5BWar and operational area related definitions

(1)
In this Act, unless the contrary intention appears:
allotted for dutyin an operational area has the meaning given by subsection (2).
operational area means an area described in column 1 of Schedule 2 during the period specified in column 2 of Schedule 2 opposite to the description of the area in column 1.
period of hostilities means:
(a)
World War 1 from its commencement on 4 August 1914 to 11 November 1918 (both included); or
(b)
World War 2 from its commencement on 3 September 1939 to 29 October 1945 (both included); or
(c)
the period of hostilities in respect of Korea from 27 June 1950 to 19 April 1956 (both included); or
(d)
the period of hostilities in respect of Malaya from 29 June 1950 to 31 August 1957 (both included); or
(e)
the period of hostilities in respect of war‑like operations in operational areas from 31 July 1962 to 11 January 1973 (both included).
war to which this Act applies means World War 1 or World War 2.
World War 1 means:
(a)
the war that commenced on 4 August 1914; and
(b)
any other war in which the Crown became engaged after 4 August 1914 and before 11 November 1918.
World War 2 means:
(a)
the war that commenced on 3 September 1939; and
(b)
any other war in which the Crown became engaged after 3 September 1939 and before 3 September 1945.
Allotted for duty
(2)
A reference in this Act to a person, or a unit of the Defence Force, that was allotted for duty in an operational area is a reference:
(a)
in the case of duty that was carried out in an operational area described in item 1, 2, 3, 4, 5, 6, 7 or 8 of Schedule 2 (in column 1)—to a person, or unit of the Defence Force, that is allotted for duty in the area (whether retrospectively or otherwise) by written instrument issued by the Defence Force for use by the Commission in determining a person’s eligibility for entitlements under this Act; or
(b)
in the case of duty that was carried out in an operational area described in item 3A, 3B, 9, 10, 11, 12, 13, 14 or 15 of Schedule 2 (in column 1)—to a person, or unit of the Defence Force, that is allotted for duty in the area (whether retrospectively or otherwise) by written instrument signed by the Vice Chief of the Defence Force for use by the Commission in determining a person’s eligibility for entitlements under this Act; or
(c)
to a person, or unit of the Defence Force, that is, by written instrument signed by the Defence Minister, taken to have been allotted for duty in an operational area described in item 4 or 8 in Schedule 2 (in column 1).
End of World War 1 and 2
(3)
For the purposes of this Act:
(a)
World War 1 is taken to have ended on 1 September 1921; and
(b)
World War 2 is taken to have ended on 28 April 1952.
Note 1: 1 September 1921 is the date fixed by Proclamation under the Termination of the Present War (Definition) Act 1919.
Note 2: 28 April 1952 is the date on which the Treaty of Peace with Japan came into force.

5CEligibility related definitions

(1)
In this Act, unless the contrary intention appears:
allied country means any country (not being Australia or a Commonwealth country):
(a)
that was, at the relevant time, at war with the enemy; or
(b)
the forces of which were, at the relevant time, engaged in an operational area against forces against which the forces of the Commonwealth were engaged in that area;
and includes:
(c)
a state, province or other territory that is one of 2 or more territories that together form, or formed at the relevant time, a discrete part of such a country; and
(d)
a place that is, or was at the relevant time, a territory, dependency or colony (however described) of such a country.
allied mariner means a person who:
(a)
was during the period of World War 2 from its commencement to and including 29 October 1945:
(i)
a master, officer or seaman employed under agreement, or an apprentice employed under indenture, in sea‑going service on a ship that was engaged in trading; or
(ii)
a master, officer, seaman or apprentice employed in a lighthouse tender or pilot ship; or
(iii)
employed as a pilot; or
(iv)
a master, officer, seaman or apprentice employed in sea‑going service on a ship (being a hospital ship, troop transport, supply ship, tug, cable ship, salvage ship, dredge, fishing vessel or fisheries investigation vessel) that was operated by, or on behalf of, a foreign country; and
(b)
was at any time during the course of that employment during the period referred to in paragraph (a) on a ship that was:
(i)
operating from a port in Australia or from a port in a Commonwealth country or an allied country; or
(ii)
engaged in trading with Australia or with a Commonwealth country or an allied country; or
(iii)
engaged in providing assistance or support to the Defence Force, or to the forces, or any part of the forces, of a Commonwealth country or an allied country; or
(iv)
engaged in providing assistance or support to Australia or to a Commonwealth country or an allied country;
but does not include:
(c)
an Australian mariner; or
(d)
a person who has, at any time, been employed by a foreign country that was, at that time, at war with Australia; or
(e)
a person who has, at any time, been employed:
(i)
on a ship that operated to, or was operating from, a port in a country that was, at that time, at war with Australia; or
(ii)
on a ship that was engaged in trading with a country that was, at that time, at war with Australia; or
(iii)
on a ship that was engaged in providing assistance or support to the enemy or to a country that was, at that time, at war with Australia.
allied veteran means a person:
(a)
who has been appointed or enlisted as a member of the defence force established by an allied country; and
(b)
who has rendered continuous full‑time service as such a member during a period of hostilities;
but does not include a person who has served at any time:
(c)
in the forces of a country that was, at that time, at war with Australia, or in forces engaged in supporting or assisting the forces of such a country; or
(d)
in forces that were, at that time, engaged in war‑like operations against the Naval, Military or Air Forces of Australia.
Note: See also subsection 5R(2).
Australian mariner means a person who was, during the period of World War 2 from its commencement to and including 29 October 1945:
(a)
a master, officer or seaman employed under agreement, or an apprentice employed under indenture, in sea‑going service on a ship registered in Australia that was engaged in trading between a port in a State or Territory and any other port; or
(b)
a master, officer or seaman employed under agreement, or an apprentice employed under indenture, in sea‑going service on a ship registered outside Australia who was, or whose dependants were, resident in Australia for at least 12 months immediately before he or she entered into the agreement or indenture; or
(c)
a master, officer, seaman or apprentice employed on a lighthouse tender, or pilot ship of the Commonwealth or of a State; or
(d)
a pilot employed or licensed by Australia or a State or by an authority constituted by or under a law of the Commonwealth or of a State; or
(e)
a master, officer, seaman or apprentice employed in sea‑going service on a ship owned in Australia and operating from an Australian port, being a hospital ship, troop transport, supply ship, tug, cable ship, salvage ship, dredge, fishing vessel or fisheries investigation vessel; or
(f)
a member or employee of the Commonwealth Salvage Board engaged in sea‑going service under the direction of that Board; or
(g)
a master, officer, seaman or apprentice employed in sea‑going service on a ship registered in New Zealand who the Commission is satisfied was engaged in Australia and is not entitled to compensation under a law of a Commonwealth country providing for the payment of pensions and other payments to seamen who suffered death or disablement as a result of World War 2.
Commonwealth country means a country (other than Australia) that is, or was at the relevant time, a part of the Dominions of the Crown, and includes:
(a)
a state, province or other territory that is one of 2 or more territories that together form, or formed at the relevant time, a discrete part of such a country; and
(b)
a place that is, or was at the relevant time, a territory, dependency or colony (however described) of a part of such a country.
Commonwealth veteran means a person who rendered continuous full‑time service as a member of:
(a)
the naval, military or air forces; or
(b)
the nursing or auxiliary services of the naval, military or air forces; or
(c)
the women’s branch of the naval, military or air forces;
of a Commonwealth country during a period of hostilities.
continuous full‑time service means:
(a)
in relation to a member of the Defence Force:
(i)
service in the Naval Forces of the Commonwealth of the kind known as continuous full‑time naval service; or
(ii)
service in the Military Forces of the Commonwealth of the kind known as continuous full‑time military service; or
(iii)
service in the Air Force of the Commonwealth of the kind known as continuous full‑time air force service; or
(b)
in relation to a member of the naval, military or air forces of a Commonwealth country or an allied country—service in those forces of a kind similar to a kind of service referred to in subparagraph (a)(i), (ii) or (iii).
Note: See also subsection 5R(1).
Defence Force has the same meaning as in the Defence Act 1903.
defence force established by a Commonwealth country means:
(a)
the naval, military or air forces of the country; or
(b)
the nursing and auxiliary services of the naval, military or air forces of the country; or
(c)
the women’s branch of the naval, military or air forces of the country.
defence force established by an allied country means:
(a)
the regular naval, military or air forces; and
(b)
the nursing or auxiliary services of the regular naval, military or air forces; and
(c)
the women’s branch of the regular naval, military or air forces;
raised by an allied country and operated by the country with regular military‑like lines of command, that is to say, raised and operated in such a manner that the members of those forces and services:
(d)
were formally appointed to, or enlisted in, those forces or services; and
(e)
were required to wear uniforms or insignia distinguishing them as members of those forces or services; and
(f)
were required to carry arms openly; and
(g)
were subject to the rules and conventions of warfare.
Note 1: For extended meaning of this term in relation to a government‑in‑exile, see subsection (3).
Note 2: For an extended meaning of this term in relation to an allied veteran see subsection 5R(2).
eligible civilian means a person:
(a)
who was killed, or detained by the enemy, during World War 2; and
(b)
who was, at the time the person was killed or first detained:
(i)
a British subject; and
(ii)
a resident, but not an indigenous inhabitant, of the Territory of Papua or the Territory of New Guinea; and
(c)
who was not, at that time:
(i)
rendering service as a member of the Defence Force; or
(ii)
employed by the Commonwealth on a special mission outside Australia.
enemy means:
(a)
in relation to World War 1 or World War 2—the naval, military or air forces, or any part of the naval, military or air forces, of a State at war with the Crown during that war; and
(b)
in relation to service in, or a period of hostilities in respect of, an operational area—the naval, military or air forces against which the Naval, Military or Air Forces of the Commonwealth were engaged in that operational area; and
(c)
persons assisting any of those forces.
fishing vessel means a ship employed in connection with the occupation of sea fishing for profit.

former refugee means a person who was a refugee but does not include a person who ceased to be a refugee because his or her entry permit or visa (as the case may be) was cancelled.
government‑in‑exile, in relation to an allied country, includes a person, or group of persons, claiming to represent, or administer, the country or a part of the country or the people of the country.
member of a unit of the Defence Force means:
(a)
a member of the Defence Force; or
(b)
another person who is:
(i)
a member of the unit; or
(ii)
attached to the unit; or
(iii)
appointed for continuous full‑time service with the unit.
Note: See also subsection 5R(1).
member of the Defence Force includes a person appointed for continuous full‑time service with a unit of the Defence Force.
Note: See also subsection (2).
member of the Interim Forces means a person who:
(a)
enlisted or re‑engaged in, or was appointed or re‑appointed to, the Defence Force for continuous full‑time service for a term of not more than 2 years; or
(b)
was appointed for continuous full‑time service with a unit of the Defence Force for a term of not more than 2 years;
on or after 1 July 1947 and before 1 July 1949.
non‑warlike service means service in the Defence Force of a kind determined in writing by the Defence Minister to be non‑warlike service.
operational servicehas the meaning given by sections 6 to 6F.
qualifying service has the meaning given in section 7A.
refugee has the meaning given by subsection (4).
special mission means a mission that, in the opinion of the Commission, was of special assistance to the Commonwealth in the prosecution of a war to which this Act applies.
unit of the Defence Force means a body, contingent or detachment of the Defence Force.
veteran means:
(a)
a person (including a deceased person):
(i)
who is, because of section 7, taken to have rendered eligible war service; or
(ii)
in respect of whom a pension is, or pensions are, payable under subsection 13(6); and
(b)
in Parts III and VIIC also includes a person who is:
(i)
a Commonwealth veteran; or
(ii)
an allied veteran; or
(iv)
an allied mariner.
Note: Commonwealth veteran,allied veteranand allied mariner are defined in this subsection.
warlike service means service in the Defence Force of a kind determined in writing by the Defence Minister to be warlike service.
Army Medical Corps Nursing Service
(2)
For the purposes of this Act, a member of the Army Medical Corps Nursing Service who:
(a)
rendered service during World War 1, either within or outside Australia; and
(b)
rendered the service as such a member in accordance with an acceptance or appointment by the Director‑General of Medical Services for service outside Australia;
is taken to have been serving as a member of the Defence Force while rendering that service.
Defence force of government‑in‑exile
(3)
In relation to any period during which there was a government‑in‑exile in relation to an allied country, defence force established by an allied country includes:
(a)
the regular naval, military or air forces; and
(b)
the nursing or auxiliary services of the regular naval, military or air forces; and
(c)
the women’s branch of the regular naval, military or air forces;
raised by that government‑in‑exile and operated by it with regular military‑like lines of command, that is to say, raised and operated in such a manner that the members of those forces and services:
(d)
were formally appointed to, or enlisted in, those forces or services; and
(e)
were required to wear uniforms or insignia distinguishing them as members of those forces or services; and
(f)
were required to carry arms openly; and
(g)
were subject to the rules and conventions of warfare.
Note: For an extended meaning of the defence force of a government‑in‑exile in relation to an allied veteran see subsection 5R(2).
Refugee
(4)
For the purposes of Part III, a person is a refugeeif the person:
(a)
is taken, under the Migration Reform (Transitional Provisions) Regulations, to be the holder of a transitional (permanent) visa because the person was, immediately before 1 September 1994, the holder of:
(i)
a visa or entry permit that fell within Division 1.3—Group 1.3 (Permanent resident (refugee and humanitarian) (offshore)) in Part 1 of Schedule 1 to the Migration (1993) Regulations as then in force; or
(ii)
a visa or entry permit that fell within Division 1.5—Group 1.5 (Permanent resident (refugee and humanitarian) (on‑shore)) in Part 1 of Schedule 1 to the Migration (1993) Regulations as then in force; or
(b)
was, immediately before 1 February 1993, the holder of a visa or entry permit of a class prescribed under the Migration Regulations as then in force that corresponds to a visa or entry permit referred to in subparagraph (a)(i) or (ii); or
(c)
is the holder of:
(i)
a permanent protection visa; or
(ii)
a permanent visa of a class referred to in Schedule 2A; or
(iii)
a permanent visa of a class referred to in a declaration of the Minister under subsection (5) that is in force.
Declaration of class of visas
(5)
If:
(a)
after the commencement of this subsection, a class of permanent visas (other than a class referred to in Schedule 2A) is prescribed by regulations made for the purposes of section 31 of the Migration Act 1958; and
(b)
the Minister is of the view that a person holding a visa of that class should be regarded as a refugee for the purposes of Part III;
the Minister may, by legislative instrument, declare that class of visas to be a class of visas for the purposes of subparagraph (4)(c)(iii).

5DInjury/disease definitions

(1)
In this Act, unless the contrary intention appears:
blinded in an eyehas the meaning given by subsection (3).
disease means:
(a)
any physical or mental ailment, disorder, defect or morbid condition (whether of sudden onset or gradual development); or
(b)
the recurrence of such an ailment, disorder, defect or morbid condition;
but does not include:
(c)
the aggravation of such an ailment, disorder, defect or morbid condition; or
(d)
a temporary departure from:
(i)
the normal physiological state; or
(ii)
the accepted ranges of physiological or biochemical measures;
that results from normal physiological stress (for example, the effect of exercise on blood pressure) or the temporary effect of extraneous agents (for example, alcohol on blood cholesterol levels).
incapacity from a defence‑caused injury or incapacity from a defence‑caused disease has the meaning given by subsection (2).
incapacity from a war‑caused injury or incapacity from a war‑caused disease has the meaning given by subsection (2).
injury means any physical or mental injury (including the recurrence of a physical or mental injury) but does not include:
(a)
a disease; or
(b)
the aggravation of a physical or mental injury.
War‑caused injury; war‑caused disease; defence‑caused injury; defence‑caused disease
(2)
In this Act, unless the contrary intention appears:
(a)
a reference to the incapacity of a veteran from a war‑caused injury or a war‑caused disease; or
(b)
a reference to the incapacity of a person who is a member of the Forces, or a member of a Peacekeeping Force (as defined by subsection 68(1)), from a defence‑caused injury or a defence‑caused disease;
is a reference to the effects of that injury or disease and not a reference to the injury or disease itself.
Note: For war‑caused injury and war‑caused disease see section 9.
Blinded in an eye
(3)
For the purposes of this Act, a person is taken to have been blinded in an eye if:
(a)
the person has lost the eye; or
(b)
in the opinion of the Commission, the eyesight of the person in that eye is so defective that the person has no useful sight in that eye.

5EFamily relationships definitions – couples

(1)
In this Act, unless the contrary intention appears:
couple has the meaning given by subsections (2), (3) and (4).
member of a couple has the meaning given by subsections (2), (3), (4) and (4A).
non‑illness separated spouse means a person:
(a)
who is legally married to another person but living separately and apart from that other person on a permanent basis; and
(b)
whose separation has not resulted in a determination under subsection 5R(5).
partner, in relation to a person who is a member of a couple, means the other member of the couple.
partnered has the meaning given by subsection (5).
partnered (partner getting benefit) has the meaning given by subsection (5).
partnered (partner getting neither pension nor benefit) has the meaning given by subsection (5).
partnered (partner getting pension) has the meaning given by subsection (5).
partnered (partner getting pension or benefit) has the meaning given by subsection (5).
prohibited relationship has the meaning given by subsections (6) and (7).
war widow means a woman:
(a)
who was the partner of, was legally married to, or was the wholly dependent partner of:
(i)
a veteran; or
(ii)
a person who was a member of the Forces for the purposes of Part II or IV of this Act; or
(iii)
a person who was a member (within the meaning of the MRCA);
immediately before the death of the veteran or person; and
(b)
who:
(i)
is receiving a pension payable under Part II or IV of this Act at a rate determined under or by reference to subsection 30(1); or
(ii)
is receiving the weekly amount mentioned in paragraph 234(1)(b) of the MRCA (including a reduced weekly amount because of a choice under section 236 of the MRCA) or has received a lump sum mentioned in subsection 236(5) of the MRCA; or
(iii)
is receiving a pension that is payable under the law of a foreign country, and that is, in the opinion of the Commission, similar in character to a pension referred to in subparagraph (i).
war widower means a man:
(a)
who was the partner of, was legally married to, or was the wholly dependent partner of:
(i)
a veteran; or
(ii)
a person who was a member of the Forces for the purposes of Part II or IV of this Act; or
(iii)
a person who was a member (within the meaning of the MRCA);
immediately before the death of the veteran or person; and
(b)
who:
(i)
is receiving a pension payable under Part II or IV of this Act at a rate determined under or by reference to subsection 30(1); or
(ii)
is receiving the weekly amount mentioned in paragraph 234(1)(b) of the MRCA (including a reduced weekly amount because of a choice under section 236 of the MRCA) or has received a lump sum mentioned in subsection 236(5) of the MRCA; or
(iii)
is receiving a pension that is payable under the law of a foreign country, and that is, in the opinion of the Commission, similar in character to a pension referred to in subparagraph (i).
wholly dependent partner has the meaning given by the MRCA.
widow means:
(a)
a woman who was the partner of a person immediately before the person died; or
(b)
a woman who was legally married to a person, but living separately and apart from the person on a permanent basis, immediately before the person died.
widower means:
(a)
a man who was a partner of a person immediately before the person died; or
(b)
a man who was legally married to a person, but living separately and apart from the person on a permanent basis, immediately before the person died.
Member of a couple—general
(2)
A person is a member of a couple for the purposes of this Act if:
(a)
the person is legally married to another person and is not living separately and apart from the other person on a permanent basis; or
(aa)
both of the following conditions are met:
(i)
a relationship between the person and another person (whether of the same sex or a different sex) is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section;
(ii)
the person is not living separately and apart from the other person on a permanent basis; or
(b)
all of the following conditions are met:
(i)
the person is living with another person, whether of the same sex or a different sex (in this paragraph called the partner);
(ii)
the person is not legally married to the partner;
(iii)
the person and the partner are, in the Commission’s opinion (formed as mentioned in section 11A), in a de facto relationship;
(iv)
the person and the partner are not within a prohibited relationship.
Note 1: For living with a person see subsection (3).
Note 3: Subsection 5R(5) (determination in relation to an illness separated couple) is a qualification to the definition of a member of a couple.
Note 4: Subsection 5R(6) (determination in relation to a respite care couple) is a qualification to the definition of a member of a couple.
(3)
For the purposes of subparagraph (2)(b)(i), a person is to be treated as living with another person during:
(a)
any temporary absence of one of those persons;
(b)
an absence of one of those persons resulting from illness or infirmity;
if the Commission is of the opinion that they would, but for the absence, have been living together during that period.
Member of a couple—special excluding determination
(4)
A person is not a member of a couple if a determination under subsection 5R(3) is in force in relation to the person.
Note: Subsection 5R(3) allows the Commission to treat a person who is a member of a couple as not being a member of a couple in special circumstances.
(4A)
The partner of a person who:
(a)
is receiving a youth allowance under the Social Security Act; and
(b)
is not independent within the meaning of Part 3.5 of that Act;
is not a member of a couple for the purposes of:
(c)
the provisions of this Act referred to in the table at the end of this subsection; and
(d)
any provision of this Act that applies for the purposes of a provision mentioned in paragraph (c).
Note: Paragraph (d) has the effect of treating a person as not being a member of a couple in provisions that apply for the purposes of the income test, assets test or compensation recovery provisions, including section 5H (Income test definitions), sections 5L and 5LA (Assets test definitions), section 5NB (Compensation recovery definitions) and Divisions 1 to 11 of Part IIIB (General provisions relating to the income and assets tests).

Affected provisions
Item	Provisions of this Act	Subject matter
1	Part IIIC	Compensation recovery
2	Module E of the Rate Calculator in Part 2 of Schedule 6	Ordinary/adjusted income test
3	Module F of the Rate Calculator in Part 2 of Schedule 6	Assets test

Standard family situation categories
(5)
For the purposes of this Act:
(a)
a person is partnered if the person is a member of a couple; and
(b)
a person is partnered (partner getting neither pension nor benefit) if the person is a member of a couple and the person’s partner:
(i)
is not receiving a service pension; and
(ia)
is not receiving income support supplement; and
(ib)
is not receiving a veteran payment; and
(ii)
is not receiving a social security pension; and
(iii)
is not receiving a social security benefit; and
(c)
a person is partnered (partner getting pension or benefit) if the person is a member of a couple and the person’s partner is receiving:
(i)
a service pension; or
(ia)
income support supplement; or
(ib)
a veteran payment; or
(ii)
a social security pension; or
(iii)
a social security benefit; and
(d)
a person is partnered (partner getting pension) if the person is a member of a couple and the person’s partner is receiving:
(i)
a service pension; or
(ia)
income support supplement; or
(ib)
a veteran payment; or
(ii)
a social security pension; and
(e)
a person is partnered (partner getting benefit) if the person is a member of a couple and the person’s partner is receiving a social security benefit.
Prohibited relationship
(6)
For the purposes of this Act, a person and his or her partner are within a prohibited relationship if the person is:
(a)
an ancestor or a descendant of the partner; or
(b)
a brother, sister, half‑brother or half‑sister of the partner.
(7)
For the purposes of subsection (6), a child who is, or has ever been, an adopted child of a person is taken to be the natural child of that person and the person is taken to be the natural parent of the child.

5FFamily relationships definitions – children

(1)
In this Act, unless the contrary intention appears:
Aboriginal study assistance scheme means:
(a)
the ABSTUDY Scheme; or
(b)
the Aboriginal Overseas Study Assistance Scheme; or
(c)
a scheme prescribed for the purposes of this definition.
adopted child means a child adopted under the law of any place, whether in Australia or not, relating to the adoption of children.
child means:
(a)
a person who has not turned 16; or
(b)
a person who:
(i)
has turned 16 but has not turned 25; and
(ii)
is receiving full‑time education at a school, college or university;
but does not include such a person if the person is receiving:
(c)
a disability support pension; or
(e)
a carer payment; or
(f)
a pension PP (single); or
(h)
a widowed person allowance; or
(j)
a social security benefit (except youth allowance paid because the person is at least 16 but less than 25 and is receiving full‑time education at a school, college or university);
under the Social Security Act.
dependent child has the same meaning as in the Social Security Act.
family tax benefit has the meaning given by subsection 3(1) of the Family Assistance Act.
FTB child has the meaning given by Subdivision A of Division 1 of Part 3 of the Family Assistance Act.
maximum Part A rate of family tax benefit is the maximum rate worked out in step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act.
parent has a meaning affected by section 10A.
regular care child has the meaning given by subsection 3(1) of the Family Assistance Act.
step‑child: without limiting who is a step‑child of a person for the purposes of this Act, someone who is a child of a partner of the person is the step‑child of the person, if he or she would be the person’s step‑child except that the person is not legally married to the partner.
step‑parent: without limiting who is a step‑parent of a person for the purposes of this Act, someone who is a partner of a parent of the person is the step‑parent of the person, if he or she would be the person’s step‑parent except that he or she is not legally married to the person’s parent.
When a person becomes a dependent child
(2)
A person becomes a dependent child at the time when the person would become a dependent child for the purposes of the Social Security Act if that Act applied in respect of the person.

5GAustralian residence definitions

(1)
In this Act, unless the contrary intention appears:
Australian residenthas the meaning given by subsection (1AA).
holder, in relation to a visa, has the same meaning as in the Migration Act 1958.
permanent visa, special categoryvisaand special purpose visa have the same meanings as in the Migration Act 1958.
(1AA)
An Australian residentis a person who:
(a)
resides in Australia; and
(b)
is one of the following:
(i)
an Australian citizen;
(ii)
the holder of a permanent visa;
(iii)
the holder of a special category visa who is likely to remain permanently in Australia;
(iv)
the holder of a special purpose visa who is likely to remain permanently in Australia.
Note 1: For holder, permanent visaand special purpose visasee subsection (1).
Note 2: Australian citizenis defined in the Australian Citizenship Act 2007.
(1A)
In deciding for the purposes of this Act whether or not a person resides in Australia, regard must be had to:
(a)
the nature of the accommodation used by the person in Australia; and
(b)
the nature and extent of the family relationships the person has in Australia; and
(c)
the nature and extent of the person’s employment, business or financial ties with Australia; and
(ca)
the nature and extent of the person’s assets located in Australia; and
(cb)
the frequency and duration of the person’s travel outside Australia; and
(d)
any other matter relevant to determining whether the person intends to remain permanently in Australia.
(1AB)
For the purposes of paragraph (1A)(b), family relationships are taken to include (without limitation):
(a)
relationships between partners; and
(b)
relationships of child and parent that arise if someone is the parent of a person under section 10A; and
(c)
any other relationship that would be a family relationship if a relationship mentioned in paragraph (a) or (b) is taken to be a family relationship.

Papua New Guinea residents
(2)
For the purposes of this Act (other than Part VIIC), a person (other than an indigenous inhabitant of the Territory of Papua or the Territory of New Guinea) resident in Papua New Guinea immediately before it became an independent sovereign State, is taken to be an Australian resident so long as the person continues to reside in Papua New Guinea.
(3)
If:
(a)
a person who is receiving a service pension, income support supplement or a veteran payment is taken to be an Australian resident under subsection (2); and
(b)
the person’s partner was resident in Papua New Guinea after it became an independent sovereign State;
the partner is, for the purposes of Parts III, IIIA, IIIAA and IIIB, also taken to be an Australian resident.
(4)
If:
(a)
a person who is receiving a service pension, income support supplement or a veteran payment is taken to be an Australian resident under subsection (2); and
(b)
the person’s non‑illness separated spouse was resident in Papua New Guinea after it became an independent sovereign State;
the non‑illness separated spouse is, for the purposes of Parts III, IIIA, IIIAA and IIIB, also taken to be an Australian resident.

5GAPension supplement rate definitions

(1)
In this Act, the combined couple rate of pension supplement is $2,199.60.
Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 59B to 59E).
Note 2: This rate is an annual rate.
(2)
In this Act, the combined couple rate of minimum pension supplement is $1,185.60.
Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 59B to 59E).
Note 2: This rate is an annual rate.
(3)
In this Act, a person’s minimum pension supplement amount is the amount worked out by:
(a)
applying the applicable percentage in the following table to the combined couple rate of minimum pension supplement; and
(b)
if:
(i)
the person is not partnered; and
(ii)
the amount resulting from paragraph (a) is not a multiple of $2.60;
rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30).

Item	Person’s family situation	Use this %
1	Not member of couple	66.33%
2	Partnered	50%
3	Member of illness separated couple	66.33%
4	Member of respite care couple	66.33%

Note: A person’s minimum pension supplement amount is an annual rate.
(4)
In this Act, a person’s pension supplement basic amount depends on which family situation in the following table applies to the person. The person’s pension supplement basic amount is the corresponding amount set out in the table.

Item	Person’s family situation	Amount
1	Not member of couple	$509.60
2	Partnered	$426.40
3	Member of illness separated couple	$509.60
4	Member of respite care couple	$509.60

Note 1: Each amount in the table will be indexed 6 monthly in line with CPI increases (see sections 59B to 59E).
Note 2: A person’s pension supplement basic amount is an annual rate.
(5)
In this Act, the daily rate of tax‑exempt pension supplement, for a person who is receiving a service pension, income support supplement or a veteran payment is the amount a day worked out using the table.

Tax‑exempt pension supplement
Item	Payment received	Amount a day of tax‑exempt pension supplement
1	Service pension or veteran payment	The amount worked out by: (a) subtracting the person’s pension supplement basic amount from the person’s pension supplement amount; and (b) dividing the result of paragraph (a) by 364
2	Income support supplement	The person’s minimum pension supplement amount divided by 364

Note: The portion of the person’s service pension, income support supplement or veteran payment equal to the tax‑exempt pension supplement is exempt from income tax (see sections 52‑65 and 52‑70 of the Income Tax Assessment Act 1997).
(6)
If a person is receiving a service pension at a rate that:
(a)
is worked out under subpoint SCH6‑A1(4) of Schedule 6 and is the revised rate; or
(b)
is worked out under subpoint SCH6‑A1(5) of Schedule 6;
subsection (5) applies in relation to the person and the pension as if the person had a pension supplement amount equal to what would be the person’s pension supplement amount if the person were receiving the service pension at the rate worked out under subpoint SCH6‑A1(4) of Schedule 6 and equal to the provisional rate.

5HIncome test definitions

(1)
In this Act, unless the contrary intention appears:
adjusted income, in relation to a person for the purpose of assessment of the rate of income support supplement, means the sum of:
(a)
the person’s ordinary income; and
(b)
a payment to the person that is a payment in respect of incapacity or death resulting from employment in connection with a war or war‑like operations in which the Crown has been engaged, other than:
(i)
a pension under Part II or IV (other than a pension that is payable under section 30 to a dependant of a deceased veteran); or
(ii)
a pension payable because of subsection 4(6) or (8B) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 (other than a pension payable in respect of a child); and
(c)
any instalment of pension payable to the person under subsection 30(1); and
(ca)
if compensation under section 233 of the MRCA is payable to the person and the person has not made a choice under section 236 of the MRCA—any payment of the weekly amount mentioned in paragraph 234(1)(b) of the MRCA; and
(cb)
if compensation under section 233 of the MRCA is payable to the person and the person has made a choice under section 236 of the MRCA—any weekly amount mentioned in paragraph 234(1)(b) of the MRCA that the person would have been paid if the person had not made that choice; and
(d)
any instalment of pension that is payable to the person under the law of a foreign country and is, in the opinion of the Commission, similar in character to the pension referred to in paragraph (c).
approved exchange trading systemhas the meaning given by subsection (11).
available money, in relation to a person, means money that:
(a)
is held by or on behalf of the person; and
(b)
is not deposit money of the person; and
(c)
is not the subject of a loan made by the person.
deposit money, in relation to a person, means the person’s money that is deposited in an account with a financial institution.
disposes of ordinary incomehas the meaning given by section 48.
domestic payment has the meaning given by subsection (3).
earned, derived or received has the meaning given by subsection (2).
exchange trading systemhas the meaning given by subsection (10).
exempt lump sum has the meaning given by subsections (12) and (12A).
home equity conversion agreement, in relation to a person, means an agreement under which the repayment of an amount paid to or on behalf of the person, or the person’s partner, is secured by a mortgage of the principal home of the person or the person’s partner.
Note 1: See also subsection (7).
Note 2: A pension loans scheme advance payment (within the meaning of Subdivision E of Division 11 of Part IIIB) is an example of a payment under a home equity conversion agreement.
income, in relation to a person, means:
(a)
an income amount earned, derived or received by the person for the person’s own use or benefit; or
(b)
a periodical payment by way of gift or allowance; or
(c)
a periodical benefit by way of gift or allowance;
but does not include an amount that is excluded under subsection (4), (5) or (8).
Note 1: See also sections 46B and 46C (business income), Division 3 of Part IIIB (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 of Part IIIB (income from income streams not covered by Division 3 of Part IIIB).
Note 2: Where a person or a person’s partner has disposed of income, the person’s income may be taken to include the amount which has been disposed of—see sections 48–48E.
Note 3: Amounts of maintenance income are not excluded amounts.
income amount means:
(a)
valuable consideration; or
(b)
personal earnings; or
(c)
moneys; or
(d)
profits;
(whether of a capital nature or not).
instalment of parental leave pay means an instalment of parental leave pay under the Paid Parental Leave Act 2010.
ordinary income means income that is not maintenance income or an exempt lump sum.
Note 1: For maintenance income see section 5K. For exempt lump sum, see subsections (12) and (12A).
Note 2: The receipt of periodic compensation payments may result in reduction of the person’s rate of service pension, income support supplement or veteran payment under Part IIIC. If this happens, the payments are not treated as ordinary income (see section 59X).
Note 3: For provisions affecting the amount of a person’s ordinary income see sections 46 and 46A (ordinary income concept), sections 46B and 46C (business income), Division 3 of Part IIIB (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 of Part IIIB (income from income streams not covered by Division 3 of Part IIIB).
Earned, derived or received
(2)
A reference in this Act to an income amount earned, derived or received is a reference to:
(a)
an income amount earned, derived or received by any means; and
(b)
an income amount earned, derived or received from any source (whether within or outside Australia).
Domestic payments
(3)
A payment received by a person is a domestic payment for the purposes of this Act if:
(a)
the person receives the payment on the disposal of an asset of the person; and
(b)
the asset was used, immediately before the disposal, by the person or the person’s partner wholly or substantially for private or domestic purposes; and
(c)
the asset was used by the person or the person’s partner wholly or substantially for those purposes for:
(i)
a period of 12 months before the disposal; or
(ii)
if the Commission considers it appropriate—a period of less than 12 months before the disposal.
Excluded amounts—home equity conversion (not a member of a couple)
(4)
If a person is not a member of a couple, an amount paid to or on behalf of the person under a home equity conversion agreement is an excluded amount for the person to the extent that the total amount owed by the person from time to time under home equity conversion agreements does not exceed $40,000.
Excluded amounts—home equity conversion (member of a couple)
(5)
If a person is a member of a couple, an amount paid to or on behalf of the person or the person’s partner under a home equity conversion agreement is an excluded amount for the person to the extent that the total amount owed by the person and the person’s partner under home equity conversion agreements from time to time does not exceed $40,000.
Home equity conversion (amount owed)
(6)
For the purposes of this Act, the amount owed by a person under a home equity conversion agreement is the principal amount secured by the mortgage concerned and does not include:
(a)
any amount representing mortgage fees; or
(b)
any amount representing interest; or
(c)
any similar liability whose repayment is also secured by the mortgage.
Home equity conversion (principal home)
(7)
For the purposes of the definition of home equity conversion agreement in subsection (1), an asset cannot be a person’s principal home unless the person or the person’s partner has a beneficial interest (but not necessarily the sole beneficial interest) in the asset.
Excluded amounts—general
(8)
The following amounts are not income in relation to a person for the purposes of this Act:
(a)
a payment under Part III or Part IIIA;
(aa)
a veteran payment;
(ab)
a pension loans scheme advance payment (within the meaning of section 52ZBA);
(b)
a payment of an instalment of pension under Part II or IV;
(ba)
a payment of an instalment of a supplement under Part VIIA (veterans supplement);
(c)
a payment of an instalment of a pension (other than a pension payable in respect of a child) payable because of subsection 4(6) or (8B) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986;
(e)
a payment (other than a payment referred to in paragraph (b) or (c)) that is a payment in respect of incapacity or death resulting from employment in connection with a war or war‑like operations in which the Crown has been engaged;
Note: However, a payment referred to in paragraph (b), (c) or (e) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
(ea)
any payment of compensation (other than a payment referred to in paragraph (e)) to the extent that the payment is taken into account:
(i)
under Division 5A of Part II; or
(ii)
under section 74;
to reduce a pension payable to the person under Part II or IV, as the case requires;
Note: However, a payment referred to in paragraph (ea) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
(f)
a payment by way of allowance (other than a loss of earnings allowance) under Part VI of this Act;
Note: However, a payment referred to in paragraph (f) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
(faa)
a payment, by a foreign country, of an allowance or annuity that is of a similar kind to decoration allowance payable under section 102 or to Victoria Cross allowance payable under section 103;
Note: However, a payment referred to in paragraph (faa) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
(faaa)
a payment under Part VIB (prisoner of war recognition supplement);
Note: However, a payment referred to in paragraph (faaa) is counted in working out a person’s total income for the purposes of the hardship rules (see section 52Z).
(fa)
a payment known as a student start‑up scholarship payment, or a relocation scholarship payment, under the Veterans’ Children Education Scheme;
(gb)
a payment under Part VIIAD (energy supplement);
(h)
a payment under the Social Security Act;
(ha)
a payment under the ABSTUDY Scheme;
(haa)
the amount or value of a scholarship known as a Commonwealth Trade Learning Scholarship;
(hab)
a payment of an approved scholarship (within the meaning of subsection 8(1) of the Social Security Act 1991) awarded on or after 1 September 1990;
(hac)
the amount or value of a scholarship:
(i)
provided for under Part 2‑2A of the Higher Education Support Act 2003 (Indigenous student assistance grants); and
(ii)
specified under subsection 8(8AAA) of the Social Security Act 1991;
(hb)
the amount or value of:
(i)
a scholarship known as a Commonwealth Education Costs Scholarship; or
(ii)
a scholarship known as a Commonwealth Accommodation Scholarship;
provided for under the Commonwealth Scholarships Guidelines made for the purposes of Part 2‑4 of the Higher Education Support Act 2003;
(hc)
an amount covered by subsection (8A) (about reductions of amounts payable for enrolment or tuition in certain courses);
(hd)
a payment covered by subsection (8B) (about payments that are made to an educational institution or the Commonwealth to reduce a person’s liability to the educational institution or Commonwealth and that are made by someone other than the person);
(he)
a payment of a scholarship, to the extent that the payment is not income for the purposes of the Social Security Act 1991 because of paragraph 8(8)(zjd) of that Act;
(i)
any return on a person’s investment in:
(i)
a superannuation fund; or
(ii)
an approved deposit fund; or
(iiia)
an ATO small superannuation account;
until the person:
(iv)
reaches pension age; or
(v)
commences to receive a pension or annuity out of the fund;
Note 1: For pension age see subsection (9) and sections 5QA and 5QB.
Note 2: For superannuation fund, approved deposit fund and ATO small superannuation account see subsection 5J(1).
(j)
the value of emergency relief or like assistance;
(m)
a payment under Part III of the former Disability Services Act 1986 or the value of any rehabilitation program (including any follow‑up program) provided under that Part;
(maa)
the value of supports or services that are specified in an instrument under subsection 8(8AAAB) of the Social Security Act and are provided under an arrangement or grant under the Disability Services and Inclusion Act 2023;
(ma)
a payment under the Business Services Wage Assessment Tool Payment Scheme Act 2015;
(mb)
a payment under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018;
(mc)
a payment under the scheme known as the Territories Stolen Generations Redress Scheme;
(n)
a payment of domiciliary nursing care benefit under Part VB of the National Health Act 1953 as in force immediately before 1 July 1999;
(na)
a payment of subsidy under Part 3.1 of the Aged Care Act 1997 or Part 3.1 of the Aged Care (Transitional Provisions) Act 1997 made to an approved provider (within the meaning of the Aged Care Quality and Safety Commission Act 2018) in respect of care provided to the person;
(nb)
an accommodation bond balance (within the meaning of the Aged Care Act 1997) refunded to the person under that Act;
(nc)
while a person is accruing a liability to pay an accommodation charge—any rent from the person’s principal home that the person, or the person’s partner, earns, derives or receives from another person;
Note 1: Accommodation charge has the same meaning as in the Aged Care Act 1997: see subsection 5L(1).
Note 2: For rent, see subsection 5N(2).
Note 3: Under subsections 5LA(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care.
Note 4: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections.
(nd)
while a person is liable to pay all or some of an accommodation bond by periodic payments—any rent from the person’s principal home that the person, or the person’s partner, earns, derives or receives from another person;
Note 1: For rent, see subsection 5N(2).
Note 2: Under subsections 5LA(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care.
Note 3: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections.
(ne)
a refundable deposit balance refunded to the person under the Aged Care Act 1997;
(nf)
while a person is liable to pay a daily accommodation payment or a daily accommodation contribution—any rent from the person’s principal home that the person, or the person’s partner, earns, derives or receives from another person;
Note 1: For rent, see subsection 5N(2).
Note 2: Under subsections 5LA(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care.
Note 3: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections.
(o)
a payment under a Commonwealth law, one of whose objects is that of assisting people to purchase or build their own homes;
(oa)
a payment by a State or Territory for the purpose of assisting people to purchase or build their own homes;
(p)
a payment made to the person for or in respect of a child of the person;
(paa)
a payment of family assistance, or of one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, first 2020 economic support payment, second 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, under the Family Assistance Act;
(pab)
a payment under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004;
(paba)
an NDIS amount;
(pabb)
any return on a person’s NDIS amounts;

(pabc)
a payment of a bursary under the program established by the Commonwealth and known as the Young Carer Bursary Programme;
(pac)
disability expenses maintenance;
(pa)
if:
(i)
the person owes money under a mortgage or other arrangement; and
(ii)
the person has insurance which requires the insurer to make payments to the creditor when the person is unemployed or ill or in other specified circumstances; and
(iii)
payments are made to the creditor under the insurance;
a payment so made;
(q)
insurance or compensation payments made because of the loss of, or damage to, buildings, plant or personal effects;
Note: These payments are to be disregarded in calculating the value of a person’s assets (see paragraph 52(1)(o)).
(r)
money from an investment that is:
(i)
an investment of payments of the kind referred to in paragraph (q); and
(ii)
an investment for:
(A)
a period of not more than 12 months after the person receives the payments; or
(B)
if the Commission thinks it appropriate—of 12 months or more after the person receives those payments;
(s)
an amount paid, under a law of, or applying in, a country or part of a country, by way of compensation for a victim of National Socialist persecution;
(u)
if the person pays, or is liable to pay, rent—a payment by way of rent subsidy made by the Commonwealth, by a State or Territory or by an authority of the Commonwealth or of a State or Territory to or on behalf of the person who pays or who is liable to pay rent;
(v)
a payment received by a trainee in full‑time training under a program included in the programs known as Labour Market Programs, to the extent that the payment includes one or more of the following amounts:
(i)
an amount calculated by reference to a rate of jobseeker payment or youth allowance under the Social Security Act;
(ii)
an amount known as the training component;
(iii)
an amount by way of a living away from home allowance;
(w)
in the case of a person who:
(i)
is receiving a service pension, income support supplement, a veteran payment, a social security pension or a social security benefit; and
(ii)
is in part‑time training, or engaged in part‑time work experience, under a program included in the programs known as Labour Market Programs;
a payment received by the person under that program in respect of the person’s expenses associated with his or her participation in the training or work experience;
(x)
a payment received by the person under a self‑employment program;
(xaa)
a payment made by the Commonwealth known as the Apprenticeship Wage Top‑Up to the person;
(xab)
a payment to the person made by the Commonwealth under the program known as Skills for Sustainability for Australian Apprentices;
(xac)
a payment to the person made by the Commonwealth under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program);
(xad)
a payment made by the Commonwealth, under the program established by the Commonwealth and known as “Youth Jobs PaTH”, to an individual placed in an internship under that program;
(xa)
a payment made by the Mark Fitzpatrick Trust or the New South Wales Medically‑Acquired HIV Trust to a person by way of assistance with expenses incurred in relation to a person who has medically acquired HIV infection;
(xb)
a payment by the Thalidomide Australia Fixed Trust:
(i)
made to, or applied for the benefit of, a beneficiary of the Trust; or
(ii)
made to a person in respect of a beneficiary of the Trust;
(xc)
a payment under the program established by the Commonwealth and known as the Support for Australia’s Thalidomide Survivors program;
(y)
a benefit under a law of the Commonwealth that relates to the provision of:
(i)
pharmaceutical, sickness or hospital benefits; or
(ii)
medical or dental services;
(ya)
a payment towards the cost of personal care support services for the person that is made under a scheme approved under section 35A of the Social Security Act;
(z)
a payment that:
(i)
is made by an organisation that is registered under a law referred to in paragraph (y); and
(ii)
is made in respect of expenses incurred by a person for:
(A)
hospital treatment; or
(B)
medical treatment; or
(C)
dental treatment;
(za)
in the case of a member of:
(i)
the Naval Reserve; or
(ii)
the Army Reserve; or
(iii)
the Air Force Reserve;
the pay and allowances paid to the person as such a member (other than pay and allowances in respect of continuous full‑time service);
(zb)
a payment that is a bereavement payment under section 98A;
(zd)
a periodical payment by way of gift or allowance, or a periodical benefit by way of gift or allowance, from a parent, child, brother or sister of the person;
(ze)
the value of board or lodging received by the person;
(zea)
an amount received under the scheme known as the Western Australian Cost of Living Rebate Scheme;
(zeb)
the value of a benefit obtained by using a card known as the Western Australian Country Age Pension Fuel Card;
(zec)
a payment, known as the Cost of Living Concession, made by the Government of South Australia;
(zf)
a domestic payment;
(zh)
a payment received by the person for serving, or being summoned to serve, on a jury;
(zi)
a payment received by the person for expenses incurred by the person as a witness, other than an expert witness, before a court, tribunal or commission;
(zj)
a return on an exempt funeral investment;
Note: For exempt funeral investment see section 5PC.
(zk)
an amount paid by a buyer under a sale leaseback agreement;
(zl)
if a person is a member of an approved exchange trading system—an amount credited to the person’s account for the purposes of the scheme in respect of any goods or services provided by the person to another member;
Note: For approved exchange trading systemsee subsections (10) and (11).
(zm)
an advance payment of pension under Part IVA;
(zn)
an amount worked out under section 115G;
(zo)
a payment under section 47, 56, 81, 205, 214, 217, 226, 239 or 266 of the MRCA to reimburse costs incurred in respect of the provision of goods or services (other than a payment to the person who provided the goods or service);
(zp)
a payment (either as a weekly amount or a lump sum) under section 68, 71, 75 or 80 of the MRCA (permanent impairment);
(zq)
a payment of a Special Rate Disability Pension under Part 6 of Chapter 4 of the MRCA;
(zr)
if subsection 204(5) of the MRCA applies to a person—an amount per fortnight, worked out under section 5I of this Act, that would, apart from this paragraph, be income of the person;
Note: Subsection 204(5) of the MRCA reduces a Special Rate Disability Pension by reference to amounts of Commonwealth superannuation that the person has received or is receiving.
(zs)
a payment under the Motor Vehicle Compensation Scheme under section 212 of the MRCA;
(zt)
a payment of MRCA supplement under section 221, 245 or 300 of the MRCA;
(zu)
a payment of a lump sum mentioned in paragraph 234(1)(a) or subsection 236(5) of the MRCA or of the weekly amount mentioned in paragraph 234(1)(b) of the MRCA (including a reduced weekly amount because of a choice under section 236 of the MRCA) (wholly dependent partner payment);
(zv)
a payment under section 242 or 255 of the MRCA (continuing permanent impairment and incapacity etc. payments);
(zw)
a payment under section 251 or 253 of the MRCA (eligible young person payment);
(zx)
a payment under the scheme set up under section 258 of the MRCA (education scheme for eligible young persons);
(zy)
a payment under section 262 of the MRCA (compensation for other dependants);
(zz)
a payment under Division 1A, 2 or 3 of Part 4 of Chapter 6, or subsection 328(4), of the MRCA (compensation for treatment etc.);
(zza)
a payment under section 424 of the MRCA (special assistance);
(zzaaaa)
a clean energy payment under the MRCA;
(zzah)
a clean energy payment under Part IIIE;
(zzaj)
a one‑off energy assistance payment under Part IIIF;
(zzak)
a one‑off energy assistance payment under Part IIIG;
(zzal)
a first 2020 economic support payment under Division 1 of Part IIIH;
(zzam)
a second 2020 economic support payment under Division 2 of Part IIIH;
(zzan)
an additional economic support payment 2020 under Division 1 of Part IIIJ;
(zzao)
an additional economic support payment 2021 under Division 2 of Part IIIJ;
(zzap)
a 2022 cost of living payment under Division 1 of Part IIIK;
(zzb)
the value of the benefit provided under the initiative known as the Tools for Your Trade initiative;
(zzc)
a cash flow boost (within the meaning of the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020);
(zzd)
a payment:
(i)
paid in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and
(ii)
stated, in those rules, not to be income in relation to the person for the purposes of this Act;
(zze)
a payment under an instrument made under any of the following:
(i)
section 115S of this Act;
(ii)
section 268B of the MRCA;
(ii)
section 41B of the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988;
(zzf)
a payment made by the Commonwealth to an individual under a program that is established by the Commonwealth and is determined in an instrument under subsection 8(8AC) of the Social Security Act to be an employment program;
(zzg)
a payment made by a State or Territory to an individual under a program that is established by the State or Territory and is determined in an instrument under subsection 8(8AC) of the Social Security Act to be an employment program.

Note: However, some of the amounts referred to in paragraphs (zp), (zq), (zr) and (zu) are counted for the purposes of the hardship rules (see subsection 52Z(3A)).
(8AA)
Paragraph (8)(h) does not apply to a payment under an arrangement or grant referred to in section 1062A of the Social Security Act. This subsection does not prevent another paragraph of subsection (8) from applying to such a payment.
(8A)
This subsection covers the amount of a reduction (by discount, remission or waiver) of an amount that would otherwise be payable by a person:
(a)
to an educational institution for enrolment or tuition of the person by the institution in a course that:
(i)
is determined, under section 5D of the Student Assistance Act 1973, to be a secondary course or a tertiary course for the purposes of that Act; or
(ii)
is a Masters or Doctoral degree course accredited as a higher education course by the authority responsible for accrediting higher education courses in the State or Territory in which the course is conducted or by the institution, if it is permitted by a law of the Commonwealth, a State or a Territory to accredit higher education courses that it conducts; or
(iii)
is a course of vocational training; or
(b)
to the Commonwealth as a result of the person’s enrolment in, or undertaking of, such a course at an educational institution.
(8B)
This subsection covers a payment:
(a)
that is made to discharge, or to prevent from arising, to any extent:
(i)
a person’s actual or anticipated liability to an educational institution for enrolment or tuition of the person by the institution in a course described in paragraph (8A)(a); or
(ii)
a person’s actual or anticipated liability to the Commonwealth resulting from the person’s enrolment in, or undertaking of, such a course at an educational institution; and
(b)
that is made by someone other than the person; and
(c)
that is made to the institution or the Commonwealth; and
(d)
that is not made at the direction of the person.
(9)
For the purposes of the application of subsection (8) in relation to income support supplement, the reference in subparagraph (8)(i)(iv) to pension ageis taken to be a reference to the qualifying age.
Note: For qualifying age see section 5Q.
(10)
An exchange trading systemis an arrangement between a number of people (members) under which each member may obtain goods or services from another member that is wholly or partly in kind rather than in cash. Each member has, for the purposes of the arrangement, an account:
(a)
to which is credited:
(i)
the amount representing the value of any goods or services provided by the member to another member; or
(ii)
if the goods or services were partly paid for in cash—the amount referred to in subparagraph (i) less the amount so paid in cash; and
(b)
to which is debited:
(i)
the amount representing the value of any goods or services supplied to the member by another member; or
(ii)
if the goods or services were partly paid for in cash—the amount referred to in subparagraph (i) less the amount so paid in cash.
(11)
An exchange trading system is an approved exchange trading systemif the Commission is satisfied that:
(a)
it is a local community‑based system; and
(b)
its primary purpose is to help people maintain their labour skills and keep them in touch with the labour market; and
(c)
it is not a system run by a person or organisation for profit.
(11A)
Paragraphs (8)(nc), (nd) and (nf) do not apply in relation to a person who first enters a residential care service or a flexible care service on or after the commencement of this subsection.
(11B)
Paragraphs (8)(nc), (nd) and (nf) do not apply, and never again apply, in relation to a person if:
(a)
the person enters a residential care service or a flexible care service on or after the commencement of this subsection; and
(b)
that entry occurs more than 28 days after the day the person last ceased being provided with residential care or flexible care through a residential care service or a flexible care service (other than because the person was on leave).
(11C)
An expression used in subsection (11A) or (11B) and in the Aged Care Act 1997 has the same meaning in that subsection as in that Act.
(12)
An amount received by a person is an exempt lump sum if:
(a)
it is not a periodic amount (within the meaning of subsection (13)); and
(b)
it is not income from remunerative work undertaken by the person; and
(c)
it is an amount, or one of a class of amounts, that the Commission determines to be an exempt lump sum.
(12A)
An amount received by a person is also an exempt lump sum if the amount is an exempt lump sum within the meaning of subsection 8(11) of the Social Security Act 1991.
(13)
An amount is a periodic amount if it is:
(a)
the amount of one payment in a series of related payments, even if the payments are irregular in time and amount; or
(b)
the amount of a payment making up for arrears in such a series.

5ISpecial Rate Disability Pension reduction amount

For the purposes of paragraphs 5H(8)(zr) and 52Z(3A)(i), the amount per fortnight is:

where:
Special Rate Disability Pension reduction amount means the amount by which the Special Rate Disability Pension (as reduced under subsection 204(3)) is reduced under subsection 204(6) of the MRCA (but not below zero).

5JFinancial assets and income streams definitions

(1)
In this Act, unless the contrary intention appears:
approved deposit fund has the same meaning as in the Income Tax Assessment Act 1997.
asset‑tested income stream (lifetime) has the meaning given by section 5JE.
asset‑tested income stream (long term) means an income stream that is an asset‑tested income stream (long term) under section 5JD or an income stream that:
(a)
is not an asset‑test exempt income stream; and
(b)
has, on its commencement day:
(i)
a specified term of more than 5 years; or
(ii)
if the person who has acquired the income stream has a life expectancy of 5 years or less—a specified term equal to or greater than the person’s life expectancy.
Note: Since the income stream must be for a specified term, an asset‑tested income stream (long term) cannot be an asset‑tested income stream (lifetime).
asset‑tested income stream (short term) means an income stream that is an asset‑tested income stream (short term) under section 5JD or an income stream that is none of the following:
(a)
an asset‑test exempt income stream;
(b)
an asset‑tested income stream (long term);
(c)
an asset‑tested income stream (lifetime).
asset‑test exempt income stream has the meanings given by sections 5JA, 5JB, 5JBA and 5JBB.
ATO small superannuation account means an account kept in the name of an individual under the Small Superannuation Accounts Act 1995.
commencement day, in relation to an income stream, means the first day of the period to which the first payment under the income stream relates.
deductible amount, in relation to a defined benefit income stream for a year, means the sum of the amounts that are the tax free components (worked out under Subdivision 307‑C of the Income Tax Assessment Act 1997 or, if applicable, section 307‑125 of the Income Tax (Transitional Provisions) Act 1997) of the payments received from the defined benefit income stream during the year.
defined benefit income stream has the meaning given by subsection (1E).
deprived asset has the meaning given by subsection (2B).
designated NDIS amount means:
(a)
an NDIS amount that is deposited in an account with a financial institution; and
(b)
any return on the NDIS amount that a person earns, derives or receives.
family law affected income stream has the meaning given by section 5JC.
financial asset means:
(a)
a financial investment; or
(b)
a deprived asset.
Note: For deprived assetsee subsection (2B).
financial investment means:
(a)
available money; or
(b)
deposit money; or
(c)
a managed investment; or
(d)
a listed security; or
(e)
a loan that has not been repaid in full; or
(f)
an unlisted public security; or
(g)
gold, silver or platinum bullion; or
(h)
an asset‑tested income stream (short term); or
(i)
an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or
(j)
an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection (1G);
but does not include a designated NDIS amount.
Note: For loansee subsections (2) and (2A).
friendly society means:
(a)
a body that is a friendly society for the purposes of the Life Insurance Act 1995; or
(b)
a body that is registered or incorporated as a friendly society under a law of a State or Territory; or
(c)
a body that is permitted, by a law of a State or Territory, to assume or use the expression friendly society; or
(d)
a body that, immediately before the date that is the transfer date for the purposes of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, was registered or incorporated as a friendly society under a law of a State or Territory; or
(e)
a body that had, before 13 December 1987, been approved for the purpose of the definition of friendly society in subsection 115(1) of the Social Security Act 1947.
governing rules, in relation to an income stream, means any trust instrument, other document or legislation, or combination of them, governing the establishment and operation of the income stream.
income stream means:
(a)
an income stream arising under arrangements that are regulated by the Superannuation Industry (Supervision) Act 1993; or
(b)
an income stream arising under a public sector superannuation scheme (within the meaning of that Act); or
(c)
an income stream arising under a retirement savings account; or
(d)
an income stream provided as life insurance business by a life company registered under section 21 of the Life Insurance Act 1995; or
(f)
an income stream designated in writing by the Commission for the purposes of this definition, having regard to the guidelines determined under subsection (1F); or
(fa)
a family law affected income stream;
but does not include any of the following:
(g)
available money;
(h)
deposit money;
(i)
a managed investment;
(j)
a listed security;
(k)
a loan that has not been repaid in full;
(l)
an unlisted public security;
(m)
gold, silver or platinum bullion;
(n)
a payment of compensation to a person, or a payment to a person under an insurance scheme, in relation to:
(i)
the person’s inability to earn, derive or receive income from remunerative work; or
(ii)
the person’s total and permanent disability or incapacity.
investment:
(a)
in relation to a superannuation fund or approved deposit fund—has the meaning given by subsection (6); or

ad No 72, 1991
rep No 78, 1994
Module G of s 42........................	ad No 72, 1991
rep No 87, 1997
42‑G1, 42‑G2.............................	ad No 72, 1991
rep No 87, 1997
42‑G3........................................	ad No 72, 1991
am No 73, 1991; No 70, 1992; No 128, 1995
rep No 87, 1997
42‑G4........................................	ad No 72, 1991
am No 175, 1991; No 27, 1993; No 128, 1995
rep No 87, 1997
42‑G5........................................	ad No 72, 1991
rep No 87, 1997
42‑G6........................................	ad No 72, 1991
am No 27, 1993
rep No 87, 1997
42‑G7........................................	ad No 72, 1991
rep No 87, 1997
Module H of s 42........................	ad No 72, 1991
rep No 87, 1997
42‑H1........................................	ad No 72, 1991
am No 228, 1992; No 146, 1995
rep No 87, 1997
42‑H2........................................	ad No 72, 1991
am Nos 70 and 228, 1992; No 78, 1994
rep No 87, 1997
42‑H3........................................	ad No 72, 1991
rs No 70, 1992
rep No 87, 1997
42‑H4........................................	ad No 72, 1991
rs No 78, 1994
rep No 87, 1997
42‑H4A......................................	ad No 70, 1992
rep No 78, 1994
42‑H5........................................	ad No 72, 1991
rep No 87, 1997
42‑H6........................................	ad No 73, 1991
am No 78, 1994
rep No 87, 1997
Heading to Subdiv D................... of Div 7 of Part III	am No 164, 1994 rep No 87, 1997
s 43............................................	am Nos 78 and 88, 1987; No 164, 1989
rs No 72, 1991
am Nos 73 and 74, 1991; No 164, 1994; No 118, 1995 (as am by No 157, 1997); Nos 128 and 146, 1995; No 114, 1997
rep No 87, 1997
Heading preceding...................... Module A of s 43	ad No 72, 1991 am No 164, 1994
rep No 87, 1997
Module A of s 43........................	ad No 72, 1991
rep No 87, 1997
43‑A1........................................	ad No 72, 1991
am Nos 70 and 228, 1992; No 164, 1994; Nos 118 and 146, 1995; No 114, 1997
rep No 87, 1997
43‑A2........................................	ad No 72, 1991
am No 78, 1994; No 118, 1995
rep No 87, 1997
Module B of s 43........................	ad No 72, 1991
rep No 87, 1997
43‑B1........................................	ad No 72, 1991
am Nos 73 and 228, 1991; No 164, 1994; No 128, 1995
rep No 87, 1997
Module C of s 43........................	ad No 72, 1991
rep No 87, 1997
43‑C1........................................	ad No 72, 1991
am No 78, 1994; Nos 118 and 146, 1995
rep No 87, 1997
43‑C2........................................	ad No 72, 1991
am No 74, 1991; No 78, 1994; No 128, 1995; No 157, 1997
rep No 87, 1997
43‑C3........................................	ad No 72, 1991
am No 73, 1991; Nos 12 and 228, 1992; No 164, 1994; No 43, 1996
rep No 87, 1997
43‑C3AA, 43‑C3AB....................	ad No 78, 1994
rep No 87, 1997
43‑C3A......................................	ad No 73, 1991
rep No 118, 1995
43‑C4, 43‑C5..............................	ad No 72, 1991
rep No 87, 1997
Module D of s 43........................	ad No 72, 1991
rep No 87, 1997
43‑D1........................................	ad No 72, 1991
rep No 87, 1997
43‑D2........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992; No 146, 1995; No 114, 1997
rep No 87, 1997
Note 1A to 43‑D2........................	rs No 114, 1997
rep No 87, 1997
43‑D3........................................	ad No 72, 1991
am No 118, 1995
rep No 87, 1997
43‑D4........................................	ad No 72, 1991
am No 228, 1992; No 78, 1994; No 118, 1995
rep No 87, 1997
Module DAA of s 43...................	ad No 146, 1995
rep No 114, 1997
43‑DAA1 to 43‑DAA3................	ad No 146, 1995
rep No 114, 1997
Module DA of s 43......................	ad No 228, 1992
rep No 87, 1997
43‑DA1......................................	ad No 228, 1992
am No 164, 1994
rep No 87, 1997
43‑DA1A...................................	ad No 164, 1994
rep No 87, 1997
43‑DA2 to 43‑DA8.....................	ad No 228, 1992
rep No 87, 1997
Module E of s 43.........................	ad No 72, 1991
rep No 87, 1997
43‑E1.........................................	ad No 72, 1991
rep No 87, 1997
43‑E2.........................................	ad No 72, 1991
am No 228, 1992; Nos 78 and 164, 1994
rep No 87, 1997
43‑E3.........................................	ad No 72, 1991
rs No 70, 1992
rep No 87, 1997
43‑E4.........................................	ad No 72, 1991
rs No 78, 1994
rep No 87, 1997
43‑E5.........................................	ad No 72, 1991
rep No 87, 1997
43‑E6.........................................	ad No 73, 1991
am No 78, 1994
rep No 87, 1997
Heading to Subdiv E.................... of Div 7 of Part III.......................	am No 74, 1991 rep No 98, 1994
Subdiv E of Div 7 of Part III.........	rep No 98, 1994
s 44............................................	rs No 72, 1991
am No 74, 1991
rep No 98, 1994
Heading preceding...................... Module A of s 44........................	ad No 72, 1991 rs No 74, 1991
rep No 98, 1994
Module A of s 44........................	ad No 72, 1991
rep No 98, 1994
44‑A1........................................	ad No 72, 1991
am Nos 70 and 228, 1992; No 78, 1994
rep No 98, 1994
Module B of s 44........................	ad No 72, 1991
rep No 98, 1994
44‑B1........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 98, 1994
Module C of s 44........................	ad No 72, 1991
rep No 98, 1994
44‑C1........................................	ad No 72, 1991
rep No 98, 1994
44‑C2........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 98, 1994
44‑C2A......................................	ad No 228, 1992
am No 78, 1994
rep No 98, 1994
44‑C3, 44‑C4..............................	ad No 72, 1991
rep No 98, 1994
44‑C5........................................	ad No 72, 1991
am No 175, 1991
rep No 98, 1994
44‑C6........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 98, 1994
44‑C6A......................................	ad No 228, 1992
rep No 98, 1994
44‑C7 to 44‑C9...........................	ad No 72, 1991
rep No 98, 1994
44‑C10.......................................	ad No 72, 1991
am No 73, 1991
rep No 98, 1994
44‑C11.......................................	ad No 72, 1991
am No 228, 1992
rep No 98, 1994
44‑C12.......................................	ad No 72, 1991
am No 73, 1991; No 70, 1992
rep No 98, 1994
44‑C13 to 44‑C16.......................	ad No 72, 1991
rep No 98, 1994
44‑C17.......................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 98, 1994
Module CA of s 44......................	ad No 228, 1992
rep No 98, 1994
44‑CA1......................................	ad No 228, 1992
am No 164, 1994
rep No 98, 1994
44‑CA1A...................................	ad No 164, 1994
rep No 98, 1994
44‑CA2 to 44‑CA8......................	ad No 228, 1992
rep No 98, 1994
Module D of s 44........................	ad No 72, 1991
rep No 98, 1994
44‑D1........................................	ad No 72, 1991
am No 73, 1991; No 121, 1993
rep No 98, 1994
44‑D2........................................	ad No 72, 1991
rep No 98, 1994
44‑D2A......................................	ad No 121, 1992
rep No 98, 1994
44‑D3........................................	ad No 72, 1991
rep No 98, 1994
44‑D4........................................	ad No 72, 1991
am No 73, 1991
rep No 98, 1994
44‑D5 to 44‑D7...........................	ad No 72, 1991
rep No 98, 1994
44‑D8........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 98, 1994
44‑D9........................................	ad No 72, 1991
am No 175, 1991
rep No 98, 1994
44‑D10, 44‑D11..........................	ad No 72, 1991
rep No 98, 1994
Module E of s 44.........................	ad No 72, 1991
rep No 78, 1994
44‑E1, 44‑E2..............................	ad No 72, 1991
rep No 78, 1994
44‑E3.........................................	ad No 72, 1991
am No 175, 1991
rep No 78, 1994
44‑E4 to 44‑E7...........................	ad No 72, 1991
rep No 78, 1994
44‑E8.........................................	ad No 72, 1991
am No 175, 1991
rep No 78, 1994
44‑E9, 44‑E10............................	ad No 72, 1991
rep No 78, 1994
Module F of s 44.........................	ad No 72, 1991
rep No 98, 1994
44‑F1, 44‑F2...............................	ad No 72, 1991
rep No 98, 1994
44‑F3.........................................	ad No 72, 1991
am No 73, 1991; No 70, 1992
rep No 98, 1994
44‑F4.........................................	ad No 72, 1991
am No 175, 1991; No 27, 1993
rep No 98, 1994
44‑F5.........................................	ad No 72, 1991
rep No 98, 1994
44‑F6.........................................	ad No 72, 1991
am No 27, 1993
rep No 98, 1994
44‑F7.........................................	ad No 72, 1991
rep No 98, 1994
Module G of s 44........................	ad No 72, 1991
rep No 98, 1994
44‑G1, 44‑G2.............................	ad No 72, 1991
am No 228, 1992
rep No 98, 1994
Heading to Subdiv F.................... of Div 7 of Part III.......................	am No 74, 1991 rep No 87, 1997
Heading to s 45...........................	rs No 157, 1997
rep No 87, 1997
s 45............................................	rs No 72, 1991
am No 74, 1991; No 98, 1994; No 118, 1995; No 157, 1997
rep No 87, 1997
Heading preceding...................... Module A of s 45........................	ad No 72, 1991 am No 74, 1991
rep No 87, 1997
Module A of s 45........................	ad No 72, 1991
rep No 87, 1997
45‑A1........................................	ad No 72, 1991
am No 74, 1991; No 228, 1992; Nos 118 and 146, 1995
rep No 87, 1997
Module B of s 45........................	ad No 72, 1991
rep No 87, 1997
45‑B1, 45‑B2..............................	ad No 72, 1991
am No 74, 1991
rs No 78, 1994
rep No 87, 1997
45‑B3........................................	ad No 78, 1994
rep No 87, 1997
45‑B4........................................	ad No 78, 1994
am No 146, 1995
rep No 87, 1997
Note to 45‑B4.............................	am No 114, 1997
rep No 87, 1997
s 45AB.......................................	ad No 164, 1994
am Nos 118 and 146, 1995; No 157, 1997
rep No 157, 1997
s 45O.........................................	ad No 98, 1994
rep No 118, 1995
Heading to Subdiv A................... of Div 5 of Part IIIA	rep No 87, 1997
ss 45T, 45U................................	ad No 98, 1994
rep No 87, 1997
s 45V.........................................	ad No 98, 1994
am No 164, 1994 (as am by No 157, 1997); No 146, 1995; No 43, 1996; No 114, 1997
rep No 87, 1997
s 45W........................................	ad No 98, 1994
rep No 87, 1997
Subdiv B of Div 5....................... of Part IIIA	rep No 87, 1997
s 45X.........................................	ad No 98, 1994
rep No 87, 1997
Heading preceding...................... Module A of s 45X......................	ad No 98, 1994 rep No 87, 1997
Heading to Module A.................. of s 45X.....................................	ad No 98, 1994 rs No 164, 1994
rep No 87, 1997
Module A of s 45X......................	ad No 98, 1994
rep No 87, 1997
45X‑A1......................................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45X‑A2 to 45X‑A6.....................	ad No 98, 1994
rep No 87, 1997
45X‑A7......................................	ad No 164, 1994
rep No 87, 1997
Module B of s 45X......................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45X‑B1......................................	ad No 98, 1994
rs No 164, 1994
am No 146, 1995; No 1, 1996; No 114, 1997
rep No 87, 1997
Note 3 to 45X‑B1........................	am No 114, 1997
rep No 87, 1997
45X‑B2......................................	ad No 164, 1994
am No 146, 1995; No 114, 1997
rep No 87, 1997
Module C of s 45X......................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45X‑C1......................................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45X‑C2, 45X‑C3.........................	ad No 98, 1994
rep No 164, 1994
Module D of s 45X......................	ad No 98, 1994
rep No 87, 1997
45X‑D1......................................	ad No 98, 1994
rep No 87, 1997
45X‑D2......................................	ad No 98, 1994
am No 146, 1995; No 114, 1997
rep No 87, 1997
Note 1A to 45X‑D2.....................	rs No 114, 1997
rep No 87, 1997
45X‑D3......................................	ad No 98, 1994
am No 164, 1994; No 146, 1995
rep No 87, 1997
45X‑D3A...................................	ad No 146, 1995
rep No 87, 1997
45X‑D4, 45X‑D5........................	ad No 98, 1994
rep No 87, 1997
45X‑D6......................................	ad No 98, 1994
am No 164, 1994
rep No 87, 1997
45X‑D7......................................	ad No 98, 1994
am No 164, 1994; No 146, 1995
rep No 87, 1997
45X‑D8 to 45X‑D10....................	ad No 98, 1994
rep No 87, 1997
Module DA of s 45X...................	ad No 146, 1995
rep No 114, 1997
45X‑DA1 to 45X‑DA7................	ad No 146, 1995
rep No 114, 1997
Module E of s 45X......................	ad No 98, 1994
rep No 87, 1997
45X‑E1......................................	ad No 98, 1994
am No 164, 1994; No 118, 1995; No 1, 1996
rep No 87, 1997
Note 2 to 45X‑E1........................	rs No 7, 1997
am No 7, 1997
rep No 87, 1997
45X‑E2......................................	ad No 98, 1994
am No 118, 1995
rep No 87, 1997
45X‑E3......................................	ad No 98, 1994
rep No 7, 1997
45X‑E3A...................................	ad No 164, 1994
rep No 87, 1997
45X‑E4 to 45X‑E7......................	ad No 98, 1994
rep No 87, 1997
Module F of s 45X......................	ad No 98, 1994
rep No 87, 1997
45X‑F1......................................	ad No 98, 1994
am No 164, 1994; No 118, 1995
rep No 87, 1997
45X‑F2 to 45X‑F6.......................	ad No 98, 1994
rep No 87, 1997
Module G of s 45X......................	ad No 164, 1994
rep No 87, 1997
45X‑G1......................................	ad No 164, 1994
rep No 87, 1997
45X‑G2......................................	ad No 164, 1994
am No 146, 1995
rep No 87, 1997
45X‑G3, 45X‑G4........................	ad No 164, 1994
rep No 87, 1997
Subdiv C of Div 5....................... of Part IIIA	rep No 87, 1997
s 45Y.........................................	ad No 98, 1994
rep No 87, 1997
Heading preceding...................... Module A of s 45Y......................	ad No 98, 1994 rep No 87, 1997
Heading to Module A of.............. s 45Y.........................................	ad No 98, 1994 rs No 164, 1994
rep No 87, 1997
Module A of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑A1......................................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45Y‑A2 to 45Y‑A6.....................	ad No 98, 1994
rep No 87, 1997
45Y‑A7......................................	ad No 164, 1994
rep No 87, 1997
Module B of s 45Y......................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45Y‑B1......................................	ad No 98, 1994
rs No 164, 1994
am No 146, 1995; No 1, 1996; No 114, 1997
rep No 87, 1997
45Y‑B2......................................	ad No 164, 1994
am No 146, 1995; No 114, 1997
rep No 87, 1997
Module C of s 45Y......................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45Y‑C1......................................	ad No 98, 1994
rs No 164, 1994
rep No 87, 1997
45Y‑C2 to 45Y‑C6......................	ad No 98, 1994
rep No 164, 1994
Module D of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑D1......................................	ad No 98, 1994
am No 164, 1994; No 118, 1995; No 1, 1996
rep No 87, 1997
Note to 45Y‑D1..........................	rs No 7, 1997
rep No 87, 1997
45Y‑D2......................................	ad No 98, 1994
am No 118, 1995
rep No 87, 1997
45Y‑D3......................................	ad No 98, 1994
rep No 7, 1997
45Y‑D3A...................................	ad No 164, 1994
rep No 87, 1997
45Y‑D4 to 45Y‑D13....................	ad No 98, 1994
rep No 87, 1997
Module E of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑E1......................................	ad No 98, 1994
am No 164, 1994
rep No 87, 1997
45Y‑E2 to 45Y‑E6......................	ad No 98, 1994
rep No 87, 1997
Module F of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑F1......................................	ad No 98, 1994
rep No 87, 1997
45Y‑F2......................................	ad No 98, 1994
am No 146, 1995; No 114, 1997
rep No 87, 1997
Note 1A to 45Y‑F2......................	rs No 114, 1997
rep No 87, 1997
45Y‑F3......................................	ad No 98, 1994
am No 164, 1994; No 146, 1995
rep No 87, 1997
45Y‑F3A....................................	ad No 146, 1995
rep No 87, 1997
45Y‑F4 to 45Y‑F6.......................	ad No 98, 1994
rep No 87, 1997
45Y‑F7......................................	ad No 98, 1994
am No 164, 1994; No 146, 1995
rep No 87, 1997
45Y‑F7A....................................	ad No 146, 1995
rep No 87, 1997
45Y‑F8 to 45Y‑F10.....................	ad No 98, 1994
rep No 87, 1997
Module FA of s 45Y....................	ad No 146, 1995
rep No 114, 1997
45Y‑FA1 to 45Y‑FA8..................	ad No 146, 1995
rep No 114, 1997
Module G of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑G1......................................	ad No 98, 1994
rep No 87, 1997
45Y‑G2......................................	ad No 98, 1994
am No 157, 1997
rep No 87, 1997
45Y‑G3......................................	ad No 98, 1994
am No 164, 1994
rep No 87, 1997
45Y‑G4 to 45Y‑G9.....................	ad No 98, 1994
rep No 87, 1997
45Y‑G10....................................	ad No 146, 1995
rep No 87, 1997
Module H of s 45Y......................	ad No 98, 1994
rep No 87, 1997
45Y‑H1......................................	ad No 98, 1994
am No 164, 1994; No 118, 1995
rep No 87, 1997
45Y‑H2......................................	ad No 98, 1994
rep No 87, 1997
45Y‑H3......................................	ad No 98, 1994
am No 118, 1995
rep No 87, 1997
45Y‑H4......................................	ad No 98, 1994
rep No 87, 1997
45Y‑H5......................................	ad No 98, 1994
am No 146, 1995; No 114, 1997
rep No 87, 1997
45Y‑H6 to 45Y‑H9.....................	ad No 98, 1994
rep No 87, 1997
Module I of s 45Y.......................	ad No 164, 1994
rep No 87, 1997
45Y‑I1.......................................	ad No 164, 1994
rep No 87, 1997
45Y‑I2.......................................	ad No 164, 1994
am No 146, 1995
rep No 87, 1997
45Y‑I3 to 45Y‑I7........................	ad No 164, 1994
rep No 87, 1997
Div 6 of Part IIIA........................	ad No 98, 1994
rep No 146, 1995
s 45Z.........................................	ad No 98, 1994
rep No 146, 1995
ss 45ZA–45ZD...........................	ad No 98, 1994
rep No 146, 1995
s 45ZE.......................................	ad No 98, 1994
am No 164, 1994; No 128, 1995; No 43, 1996
rep No 146, 1995
ss 45ZF–45ZJ.............................	ad No 98, 1994
rep No 146, 1995 (as am by No 146, 1995)
Heading to Div 8AA of Part III Renumbered Div 1...................... of Part IIIB	No 98, 1994
Heading to Div 1 of..................... Part IIIB	am No 98, 1994 rep No 1, 1996
Div 8AA of Part III..................... Renumbered Div 1...................... of Part IIIB	ad No 74, 1991 No 98, 1994 (as am by No 164, 1994)
Div 1 of Part IIIB........................	rep No 1, 1996
s 45A......................................... Renumbered s 45ZK....................	ad No 74, 1991 No 98, 1994 (as am by No 164, 1994)
s 45ZK.......................................	am No 98, 1994 (as am by No 164, 1994); No 43, 1996

rep No 1, 1996
s 45B.........................................	ad No 74, 1991
Renumbered s 45ZL....................	am No 70, 1992 No 98, 1994 (as am by No 164, 1994)
s 45ZL.......................................	rep No 1, 1996
s 45C......................................... Renumbered s 45ZM...................	ad No 74, 1991 No 98, 1994 (as am by No 164, 1994)
s 45ZM......................................	am No 98, 1994 (as am by No 164, 1994; No 43, 1996); No 43, 1996
rep No 1, 1996
s 45D......................................... Renumbered s 45ZN....................	ad No 74, 1991 No 98, 1994 (as am by No 164, 1994)
s 45ZN.......................................	am No 98, 1994 (as am by No 164, 1994)
rep No 1, 1996
Heading to Div 8 of Part III Renumbered Div 2 of.................. Part IIIB	No 98, 1994
Heading to Div 2 of Part IIIB........	am No 98, 1994
rep No 1, 1996
Subdiv A of Div 2 of................... Part IIIB	rep No 1, 1996
s 46............................................	rs No 72, 1991
am No 73, 1991
rs No 228, 1992
rep No 1, 1996
s 46A.........................................	ad No 72, 1991
am No 73, 1991; No 78, 1994
rep No 1, 1996
Heading to Subdiv AA of............. Div 2 of Part IIIB	am No 228, 1992 rep No 1, 1996
Subdiv AA of Div 2 of................. Part IIIB	ad No 228, 1992 rep No 1, 1996
s 46AA......................................	ad No 228, 1992
am No 228, 1992; No 36, 1993; No 164, 1994; No 1, 1996
rep No 1, 1996
ss 46AB–46AG...........................	ad No 228, 1992
rep No 1, 1996
Heading to Subdiv B of................ Div 2 of Part IIIB	am No 228, 1992 rep No 1, 1996
Subdiv B of Div 2 of................... Part IIIB	rep No 1, 1996
s 46B.........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992; No 78, 1994
rep No 1, 1996
s 46BA.......................................	ad No 73, 1991
am No 70, 1992
rep No 228, 1992
s 46BB.......................................	ad No 73, 1991
rep No 1, 1996
ss 46C, 46D................................	ad No 72, 1991
am No 73, 1991
rep No 228, 1992
s 46E.........................................	ad No 72, 1991
rep No 228, 1992
s 46F..........................................	ad No 72, 1991
rep No 228, 1992
ad No 1, 1996
rep No 7, 1997
s 46G.........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 228, 1992
s 46H.........................................	ad No 72, 1991
rep No 228, 1992
Heading to Subdiv C of................ Div 2 of Part IIIB........................	am No 228, 1992 rep No 1, 1996
Subdiv C of Div 2 of................... Part IIIB	rep No 1, 1996
s 46J..........................................	ad No 72, 1991
am No 73, 1991; Nos 70 and 228, 1992
rep No 1, 1996
s 46K.........................................	ad No 72, 1991
am No 73, 1991 (as am by No 118, 1995)
rep No 1, 1996
s 46L.........................................	ad No 72, 1991
am No 73, 1991
rep No 228, 1992
ss 46M, 46N...............................	ad No 72, 1991
rep No 228, 1992
s 46P..........................................	ad No 72, 1991
am No 73, 1991
rep No 228, 1992
s 46Q.........................................	ad No 72, 1991
am No 73, 1991; No 228, 1992
rep No 228, 1992
s 46R.........................................	ad No 72, 1991
rep No 228, 1992
Subdiv D of Div 2 of................... Part IIIB.....................................	rs No 228, 1992 rep No 1, 1996
s 46S..........................................	ad No 72, 1991
rs No 228, 1992
am No 118, 1995
rep No 1, 1996
s 46SA.......................................	ad No 228, 1992
am No 118, 1995
rep No 1, 1996
Heading to Subdiv E of Div 2 of Part IIIB Renumbered Subdiv B................. of Div 4 of Part IIIB....................	No 1, 1996 rep No 93, 1998
Heading to Div 8A of.................. Part III....................................... Renumbered Div 3 of.................. Part IIIB	am No 74, 1991 rs No 228, 1992 No 98, 1994
Heading to Div 3 of..................... Part IIIB.....................................	am No 98, 1994 rep No 1, 1996
Div 3 of Part IIIB........................	ad No 73, 1991
rep No 1, 1996
s 46V.........................................	ad No 73, 1991
rs No 228, 1992
rep No 1, 1996
s 46W........................................	ad No 73, 1991
am Nos 70 and 228, 1992
rep No 1, 1996
ss 46X, 46Y................................	ad No 73, 1991
am No 70, 1992
rep No 1, 1996
s 46YA......................................	ad No 228, 1992
rep No 1, 1996
s 46Z.........................................	ad No 73, 1991
rs No 70, 1992
rep No 1, 1996
s 46ZA.......................................	ad No 73, 1991
rep No 1, 1996
Heading to Div 8B of................... Part III Renumbered Div 4 of.................. Part IIIB	am No 74, 1991 No 98, 1994
Heading to Div 4 of..................... Part IIIB.....................................	am No 98, 1994 rep No 1, 1996
Div 4 of Part IIIB........................	ad No 73, 1991
rep No 1, 1996
s 46ZB.......................................	ad No 73, 1991
am No 164, 1994
rep No 1, 1996
s 46ZBA....................................	ad No 228, 1992
rep No 1, 1996
s 46ZC.......................................	ad No 73, 1991
am No 164, 1994
rep No 1, 1996
ss 46ZD, 46ZE............................	ad No 73, 1991
am No 70, 1992
rep No 1, 1996
s 46ZEA.....................................	ad No 228, 1992
rep No 1, 1996
s 46ZF.......................................	ad No 73, 1991
rs No 70, 1992
rep No 1, 1996
s 46ZG.......................................	ad No 73, 1991
am No 118, 1995
rep No 1, 1996
Heading to Div 8C of................... Part III Renumbered Div 5 of.................. Part IIIB	am No 74, 1991 No 98, 1994
Heading to Div 5 of..................... Part IIIB.....................................	am No 98, 1994 rep No 1, 1996
Div 5 of Part IIIB........................	ad No 73, 1991
rep No 1, 1996
ss 46ZH–46ZK...........................	ad No 73, 1991
rep No 1, 1996
Heading to Div 11 of................... Part III Renumbered Div 8 of.................. Part IIIB	No 98, 1994
Heading to Div 8 of..................... Part IIIB.....................................	am No 98, 1994 rep No 7, 1997
Div 8 of Part IIIB........................	rep No 7, 1997
s 49............................................	rs No 78, 1987
am No 130, 1987
rs No 72, 1991
am No 228, 1992; No 98, 1994
rep No 7, 1997
s 49A.........................................	ad No 78, 1987
rs Nos 72 and 73, 1991
am No 228, 1992 (as am by No 118, 1995); No 98, 1994
rep No 7, 1997
s 49B.........................................	ad No 130, 1987
am No 164, 1989; No 2, 1991
rs No 72, 1991
rep No 7, 1997
Heading preceding...................... Module A of s 49B......................	ad No 72, 1991 rep No 7, 1997
Module A of s 49B......................	ad No 72, 1991
rep No 7, 1997
49B‑A1......................................	ad No 72, 1991
am No 73, 1991
rep No 7, 1997
49B‑A2......................................	ad No 72, 1991
rs No 73, 1991
am No 208, 1991
rep No 7, 1997
49B‑A3......................................	ad No 72, 1991
rs No 73, 1991
rep No 7, 1997
Heading preceding 49B‑A4..........	am No 208, 1991
rep No 7, 1997
49B‑A4......................................	ad No 72, 1991
rs No 73, 1991
am No 208, 1991
rep No 7, 1997
49B‑A5, 49B‑A6.........................	ad No 73, 1991
rep No 7, 1997
Module B of s 49B......................	ad No 72, 1991
rep No 7, 1997
49B‑B1......................................	ad No 72, 1991
am No 73, 1991; No 228, 1992; No 98, 1994 (as am by No 43, 1996)
rep No 7, 1997
49B‑B2......................................	ad No 72, 1991
am No 73, 1991; No 98, 1994 (as am by No 43, 1996)
rep No 7, 1997
49B‑B2A...................................	ad No 228, 1992
rep No 7, 1997
49B‑B3......................................	ad No 72, 1991
am No 228, 1992; No 98, 1994 (as am by No 43, 1996)
rep No 7, 1997
Module C of s 49B......................	ad No 72, 1991
rep No 7, 1997
49B‑C1......................................	ad No 72, 1991
am No 73, 1991; No 43, 1996
rep No 7, 1997
49B‑C2......................................	ad No 72, 1991
rep No 7, 1997
Module D of s 49B......................	ad No 72, 1991
rep No 7, 1997
49B‑D1......................................	ad No 72, 1991
am No 73, 1991
rep No 7, 1997
49B‑D2......................................	ad No 72, 1991
rep No 7, 1997
s 50C.........................................	ad No 2, 1991
rep No 72, 1991
Heading preceding 52A‑1............	ad No 72, 1991
rep No 93, 1998
52A‑1 to 52A‑3...........................	ad No 72, 1991
rep No 93, 1998
s 52K.........................................	ad No 72, 1991
rs No 73, 1991
rep No 70, 1992
ad No 146, 1995
rep No 157, 1997
s 52ZAA....................................	ad No 146, 1995
rep No 157, 1997
s 52ZN.......................................	ad No 146, 1995
rep No 157, 1997
Div 11A of Part IIIB....................	ad No 146, 1995
rep No 157, 1997
ss 53AA–53AN..........................	ad No 146, 1995
rep No 157, 1997
Notes 1, 2 to s 53A......................	rep No 157, 1997
s 53B.........................................	ad No 72, 1991
rep No 228, 1992
Heading preceding 53B‑1.............	ad No 72, 1991
rep No 73, 1991
53B‑1 to 53B‑3...........................	ad No 72, 1991
rs No 73, 1991
rep No 228, 1992
53B‑4........................................	ad No 72, 1991
rs Nos 73 and 74, 1991
rep No 228, 1992
53B‑5........................................	ad No 73, 1991
am No 74, 1991
rep No 228, 1992
53B‑6 to 53B‑8...........................	ad No 73, 1991
rep No 228, 1992
53B‑9........................................	ad No 73, 1991
am No 73, 1991; No 228, 1992
rep No 228, 1992
53B‑10 to 53B‑12.......................	ad No 73, 1991
rep No 228, 1992
s 53C.........................................	ad No 72, 1991
rep No 228, 1992
Heading preceding 53C‑1.............	ad No 72, 1991
rep No 228, 1992
53C‑1........................................	ad No 72, 1991
rep No 228, 1992
53C‑2........................................	ad No 72, 1991
am No 73, 1991
rep No 228, 1992
s 53F..........................................	ad No 228, 1992
rep No 157, 1997
Heading preceding 53F‑1.............	ad No 228, 1992
rep No 157, 1997
53F‑1, 53F‑2...............................	ad No 228, 1992
rep No 157, 1997
Note to 53F‑2.............................	rs No 87, 1997
rep No 157, 1997
53F‑3, 53F‑4...............................	ad No 228, 1992
rep No 157, 1997
Note to 53F‑4.............................	rs No 87, 1997
rep No 157, 1997
53F‑5, 53F‑6...............................	ad No 228, 1992
rep No 157, 1997
53F‑6A......................................	ad No 45, 1998
rep No 157, 1997
53F–7........................................	ad No 228, 1992
am No 45, 1998
rep No 157, 1997
53F–8 to 53F‑10.........................	ad No 228, 1992
rep No 157, 1997
s 53G.........................................	ad No 228, 1992
rep No 157, 1997
Heading preceding 53G‑1............	ad No 228, 1992
rep No 157, 1997
53G‑1, 53G‑2.............................	ad No 228, 1992
rep No 157, 1997
Note 1 to s 53J............................	rep No 132, 1998
Note 2 to s 53J............................	rs No 157, 1997
rep No 132, 1998
Heading to Subdiv E.................... of Div 12A of Part IIIB................	rs No 157, 1997 rep No 157, 1997
Subdiv E of Div 12A................... of Part IIIB	rep No 157, 1997
s 53U.........................................	ad No 146, 1995
am No 157, 1997
rep No 157, 1997
s 53V.........................................	ad No 146, 1995
am No 157, 1997
rep No 157, 1997
Note to s 53V(6).........................	am No 157, 1997
rep No 157, 1997
s 53W........................................	ad No 146, 1995
am No 157, 1997
rep No 157, 1997
Div 12B of Part IIIB....................	ad No 146, 1995
rep No 157, 1997
s 53X.........................................	ad No 146, 1995
rep No 157, 1997
Div 13A of Part IIIB....................	ad No 146, 1995
rep No 157, 1997
ss 54D–54H................................	ad No 146, 1995
rep No 157, 1997
Note to s 55B(2)..........................	rep No 87, 1997
s 55C.........................................	ad No 72, 1991
rep No 87, 1997
s 56............................................	am No 106, 1986
rep No 78, 1987
s 56BA.......................................	ad No 78, 1994
am No 43, 1996
rep No 7, 1997
ss 56BB, 56BC...........................	ad No 146, 1995
rep No 157, 1997
s 56GAA....................................	ad No 146, 1995
rep No 157, 1997
s 56HA......................................	ad No 146, 1995
rep No 157, 1997
s 57AA......................................	ad No 146, 1995
rep No 157, 1997
Div 5A of Part III........................	ad No 164, 1989
rep No 72, 1991
s 57CA.......................................	ad No 146, 1995
rep No 157, 1997
s 58AA......................................	ad No 98, 1994
rep No 132, 1998
s 58B.........................................	ad No 72, 1991
am No 98, 1994
rep No 132, 1998
s 58KA......................................	ad No 118, 1995
rep No 157, 1997
s 59............................................	am Nos 78 and 130, 1987
rep No 72, 1991
s 59F..........................................	ad No 73, 1991
am No 228, 1992; No 148, 1994
rs No 106, 1995
rep No 87, 1997
s 59G.........................................	ad No 73, 1991
am No 228, 1992
rep No 87, 1997
s 59GAA....................................	ad No 146, 1995
rep No 114, 1997
ss 59GC–59GE...........................	ad No 146, 1995
rep No 157, 1997
s 59K.........................................	ad No 73, 1991
am No 74, 1991; No 228, 1992
rep No 157, 1997
Notes to s 59P(6), (7)...................	rep No 87, 1997
Part IIID.....................................	ad No 146, 1995
rep No 157, 1997
s 60............................................	am No 78, 1987
rep No 72, 1991
ad No 146, 1995
am No 7, 1997
rep No 157, 1997
s 61............................................	rep No 72, 1991
ad No 146, 1995
am No 7, 1997
rep No 157, 1997
s 62............................................	rep No 72, 1991
ad No 146, 1995
rep No 157, 1997
s 63............................................	am Nos 78, 88 and 130, 1987; No 164, 1989
rep No 72, 1991
ad No 146, 1995
rep No 157, 1997
s 64............................................	am No 88, 1987
rep No 2, 1991
ad No 146, 1995
rep No 157, 1997
s 65............................................	am No 130, 1986; No 78, 1987; No 130, 1987 (as am by No 133, 1988); No 134, 1988; No 164, 1989
rep No 164, 1989
ad No 146, 1995
rep No 157, 1997
ss 66, 67.....................................	am No 78, 1987
rep No 72, 1991
ad No 146, 1995
rep No 157, 1997
ss 67A, 67B................................	ad No 146, 1995
rep No 157, 1997
Subhead to s 67C(2)....................	am No 7, 1997
rep No 157, 1997
s 67C.........................................	ad No 146, 1995
am Nos 7 and 87, 1997
rep No 157, 1997
ss 67D–67G................................	ad No 146, 1995
am No 7, 1997
rep No 157, 1997
Heading to s 67H........................	am No 7, 1997
rep No 157, 1997
s 67H.........................................	ad No 146, 1995
am No 7, 1997
rep No 157, 1997
s 67J..........................................	ad No 146, 1995
rs Nos 7 and 87, 1997
rep No 157, 1997
ss 67JA, 67JB.............................	ad No 7, 1997
am No 87, 1997
rep No 157, 1997
Note to s 67JB(2)........................	rep No 87, 1997
s 67JC........................................	ad No 7, 1997
am No 87, 1997
rep No 157, 1997
ss 67K, 67L................................	ad No 146, 1995
rep No 157, 1997
s 82............................................	am No 106, 1986; Nos 78 and 130, 1987
rep No 73, 1991
s 83............................................	am No 106, 1986; No 130, 1987
rep No 73, 1991
Note to s 85(5)............................	rep No 157, 1997
s 95............................................	rep No 73, 1991
s 99A.........................................	ad No 70, 1992
rep No 164, 1994
s 101..........................................	am Nos 78 and 130, 1987
rep No 164, 1989
Part VIIA heading.......................	am No 2, 1991
rep No 208, 1991
Part VIIA...................................	ad No 84, 1990
rep No 208, 1991
Div 2 of Part VIIA......................	rep No 208, 1991
s 118F........................................	ad No 84, 1990
am Nos 2, 73 and 74, 1991
rs No 208, 1991
rep No 208, 1991
s 118G.......................................	ad No 84, 1990
am Nos 2, 73 and 74, 1991
rs No 208, 1991
rep No 228, 1992
s 118H.......................................	ad No 84, 1990
am Nos 2, 73 and 74, 1991
rs No 208, 1991
rep No 208, 1991
s 118J........................................	ad No 84, 1990
am Nos 2 and 73, 1991
rs No 208, 1991
rep No 208, 1991
s 118JA......................................	ad No 2, 1991
rs No 74, 1991
am Nos 73 and 74, 1991
rs No 208, 1991
rep No 208, 1991
s 118JB......................................	ad No 2, 1991
am Nos 73 and 74, 1991
rep No 208, 1991
s 118JC......................................	ad No 2, 1991
rs No 208, 1991
rep No 208, 1991
s 118K.......................................	ad No 84, 1990
am Nos 2 and 73, 1991
rs No 208, 1991
rep No 208, 1991
s 118L........................................	ad No 84, 1990
am No 2, 1991
rs No 208, 1991
rep No 208, 1991
s 118M.......................................	ad No 84, 1990
am Nos 2, 73 and 74, 1991
rs No 208, 1991
am No 228, 1992
rep No 208, 1991
Subdiv C of Div 2 of................... Part VIIA...................................	rs No 228, 1992 rep No 208, 1991
s 118N.......................................	ad No 84, 1990
am Nos 2, 73 and 74, 1991
rs No 208, 1991; No 228, 1992
rep No 208, 1991
s 118P........................................	ad No 208, 1991
rs No 228, 1992
rep No 208, 1991
Note 2 to s 118Q(1).....................	rep No 157, 1997
Note to s 118S(2)........................	rep No 157, 1997
118ZAA‑1..................................	ad No 78, 1994
am No 1, 1996
rep No 116, 1998
Note 2 to 118ZAA‑1....................	am No 93, 1998
rep No 116, 1998
ss 118ZAB, 118ZAC...................	ad No 78, 1994
rep No 116, 1998
s 118ZAD..................................	ad No 78, 1994
am No 87, 1997
rep No 116, 1998
s 128B.......................................	ad No 119, 1990
am Nos 73 and 74, 1991
rep No 2, 1991
s 197A.......................................	ad No 106, 1986
rep No 78, 1987
s 198B.......................................	ad No 164, 1989
am No 2, 1991
rep No 73, 1991
s 198C.......................................	ad No 164, 1989
rep No 73, 1991
s 198E........................................	ad No 74, 1991
am No 208, 1991; No 118, 1995
rep No 87, 1997
s 207..........................................	am No 78, 1987
rep No 73, 1991
s 210..........................................	rep No 134, 1988