{"id":"C2019A00042","name":"Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019","slug":"treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"42 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436316,"registerId":"C2019A00042-fast-fetch-1775953550622","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nTreatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019\n\n \n\nNo. 42, 2019\n\n \n\n \n\n \n\n \n\n \n\nAn Act to deal with consequential and transitional matters arising from the enactment of the Treatment Benefits (Special Access) Act 2019, and for related purposes\n\n \n\n \n\nContents\n\n1 Short title\n\n2 Commencement\n\n3 Schedules\n\nSchedule 1—Transitional provisions\n\nSchedule 2—Consequential amendments\n\nAged Care Act 1997\n\nA New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999\n\nHealthcare Identifiers Act 2010\n\nIncome Tax Assessment Act 1936\n\nIncome Tax Assessment Act 1997\n\nMilitary Rehabilitation and Compensation Act 2004\n\nNational Cancer Screening Register Act 2016\n\nNational Health Act 1953\n\nSafety, Rehabilitation and Compensation Act 1988\n\nSafety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988\n\nSocial Security Act 1991\n\nVeterans’ Entitlements Act 1986\n\n \n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\n \n\nTreatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019\n\nNo. 42, 2019\n\n \n\n \n\n \n\nAn Act to deal with consequential and transitional matters arising from the enactment of the Treatment Benefits (Special Access) Act 2019, and for related purposes\n\n[Assented to 5 April 2019]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act is the Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019.\n\n2  Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 5 April 2019\n- 2. Schedules 1 and 2 At the same time as the Treatment Benefits (Special Access) Act 2019 commences.However, the provisions do not commence at all if that Act does not commence. 6 April 2019\n\n\nNote: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.\n\n3  Schedules\n\n  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\nSchedule 1—Transitional provisions\n\n \n\n1  Application of Act\n\nThe Treatment Benefits (Special Access) Act 2019 applies in relation to the provision of treatment, travel expenses incurred and the payment of pharmaceutical supplement on and after 1 July 2019.\n\n2  Application of amendments to the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997\n\nThe amendments made by items 8, 9, 10 and 11 of Schedule 2 apply to assessments for the 2019‑20 year of income and later years of income.\n\n3  Application of amendments to the Safety, Rehabilitation and Compensation Act 1988 and the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988\n\nIf a person is eligible to be provided with treatment under section 7 of the Treatment Benefits (Special Access) Act 2019 as a result of a claim to establish eligibility having been determined under that Act before 1 July 2019:\n\n (a) section 119A of the Safety, Rehabilitation and Compensation Act 1988, as amended by this Act, applies as if the claim were determined on 1 July 2019; and\n\n (b) section 144A of the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988, as amended by this Act, applies as if the claim were determined on 1 July 2019.\n\nSchedule 2—Consequential amendments\n\n \n\nAged Care Act 1997\n\n1  Subparagraph 86‑3(1)(i)(iii)\n\nOmit “; and”, substitute “; or”.\n\n2  At the end of paragraph 86‑3(1)(i)\n\nAdd:\n\n (iv) the Treatment Benefits (Special Access) Act 2019; and\n\n3  Paragraph 86‑6(a)\n\nOmit “or section 36 of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006”, substitute “, section 36 of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or section 46 of the Treatment Benefits (Special Access) Act 2019”.\n\n4  At the end of subsection 96‑10(2)\n\nAdd:\n\n ; or (d) the Repatriation Commission has accepted financial responsibility for the amount of the subsidy as mentioned in section 15 of the Treatment Benefits (Special Access) Act 2019.\n\nA New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999\n\n5  Subsection 13(2) (note)\n\nOmit “or the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006”, substitute “, the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019”.\n\n6  Subsection 14(2) (note)\n\nOmit “or the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006”, substitute “, the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019”.\n\nHealthcare Identifiers Act 2010\n\n7  Section 5 (after subparagraph (a)(ii) of the definition of Veterans’ Affairs Department)\n\nInsert:\n\n (iia) section 1 of the Treatment Benefits (Special Access) Act 2019; or\n\nIncome Tax Assessment Act 1936\n\n8  Paragraph 251U(1)(b)\n\nOmit “or the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006”, substitute “, the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019”.\n\nIncome Tax Assessment Act 1997\n\n9  Section 11‑15 (table item headed “social security or like payments”)\n\nAfter:\n\n| pharmaceutical supplement for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force | Subdivision 52‑CB |\n| --- | --- |\n\n\ninsert:\n\n| pharmaceutical supplement for Australian surgical‑medical team members | Subdivision 52‑CC |\n| --- | --- |\n\n\n10  Section 11‑15 (table item headed “social security or like payments”)\n\nAfter:\n\n| travelling expenses for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force | Subdivision 52‑CB |\n| --- | --- |\n\n\ninsert:\n\n| travelling expenses for Australian surgical‑medical team members | Subdivision 52‑CC |\n| --- | --- |\n\n\n11  After Subdivision 52‑CB\n\nInsert:\n\nSubdivision 52‑CC—Exempt payments under the Treatment Benefits (Special Access) Act 2019\n\n52‑120  Payments of travelling expenses and pharmaceutical supplement are exempt\n\n (1) A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.\n\n (2) A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.\n\nMilitary Rehabilitation and Compensation Act 2004\n\n12  At the end of subsection 301(4)\n\nAdd:\n\n ; or (g) he or she is receiving pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\nNational Cancer Screening Register Act 2016\n\n13  Section 4 (after subparagraph (b)(iii) of the definition of claims information)\n\nInsert:\n\n (iiia) the Treatment Benefits (Special Access) Act 2019;\n\nNational Health Act 1953\n\n14  Subsection 84(1) (at the end of paragraph (b) of the definition of medicare card)\n\nAdd:\n\n (iii) a scheme that applies under section 20 of the Treatment Benefits (Special Access) Act 2019; or\n\n15  Subsection 84(1) (definition of repatriation pharmaceutical benefit)\n\nRepeal the definition, substitute:\n\nrepatriation pharmaceutical benefit means a pharmaceutical benefit within the meaning of:\n\n (a) section 91 of the Veterans’ Entitlements Act 1986; or\n\n (b) subsection 4(1) of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006; or\n\n (c) subsection 5(1) of the Treatment Benefits (Special Access) Act 2019.\n\n16  Subparagraph 84C(4A)(a)(iii)\n\nOmit “; and”, substitute “; or”.\n\n17  At the end of paragraph 84C(4A)(a)\n\nAdd:\n\n (iv) under a scheme that applies under section 20 of the Treatment Benefits (Special Access) Act 2019; and\n\n18  After subparagraph 85E(2)(b)(iii)\n\nInsert:\n\n (iiia) the Treatment Benefits (Special Access) Act 2019; or\n\nSafety, Rehabilitation and Compensation Act 1988\n\n19  At the end of subsection 16(1)\n\nAdd:\n\nNote: Compensation is not payable under this subsection in relation to certain claims (see section 119A).\n\n20  After section 119\n\nInsert:\n\n119A  Persons entitled to treatment under other legislation not entitled to certain compensation\n\nCompensation not payable in relation to certain claims\n\n (1) Comcare is not liable, under subsection 16(1) of this Act, to pay compensation in respect of the cost of medical treatment obtained in relation to an injury of an employee if the employee is eligible to be provided with treatment under section 7 of the Treatment Benefits (Special Access) Act 2019 as a result of a claim to establish eligibility having been determined under that Act.\n\nNote: In this Act, the definition of injury includes a disease (see section 5A of this Act).\n\nExceptional circumstances determination\n\n (2) However, if Comcare is satisfied that there are exceptional circumstances, Comcare may determine, in writing, that on and from a specified day subsection (1) of this section does not apply in relation to an employee and an injury.\n\n (3) Comcare must notify the employee of the determination within 7 days of the determination being made.\n\n (4) A determination under subsection (2) is not a legislative instrument.\n\nSafety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988\n\n21  After paragraph 144A(1)(a)\n\nInsert:\n\n (ab) eligible to be provided with treatment under section 7 of the Treatment Benefits (Special Access) Act 2019 as a result of a claim to establish eligibility having been determined under that Act; or\n\nSocial Security Act 1991\n\n22  At the end of point 1066A‑D2\n\nAdd:\n\n ; or (d) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\n23  Subparagraph 1066A‑D3(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n24  At the end of paragraph 1066A‑D3(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\n25  At the end of point 1066B‑D2\n\nAdd:\n\n ; or (d) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\n26  Subparagraph 1066B‑D3(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n27  At the end of paragraph 1066B‑D3(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\n28  Subparagraph 1067G‑C2(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n29  At the end of paragraph 1067G‑C2(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\n30  Subparagraph 1067L‑C2(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n31  At the end of paragraph 1067L‑C2(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\n32  At the end of point 1068‑D4\n\nAdd:\n\n ; or (d) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\n33  Subparagraph 1068‑D5(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n34  At the end of paragraph 1068‑D5(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\n35  At the end of point 1068A‑C2\n\nAdd:\n\n ; or (d) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\n36  At the end of point 1068B‑E2\n\nAdd:\n\n ; or (d) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019.\n\n37  Subparagraph 1068B‑E3(b)(iii)\n\nOmit “; and”, substitute “; or”.\n\n38  At the end of paragraph 1068B‑E3(b)\n\nAdd:\n\n (iv) pharmaceutical supplement under Part 4 of the Treatment Benefits (Special Access) Act 2019; and\n\nVeterans’ Entitlements Act 1986\n\n39  At the end of subsection 203(2)\n\nAdd:\n\n ; (e) the Treatment Benefits (Special Access) Act 2019.\n\n \n\n \n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 14 February 2019\n\nSenate on 2 April 2019]\n\n \n\n(15/19)\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This Act is consequential and transitional: it integrates entitlements created by the Treatment Benefits (Special Access) Act 2019 into existing legislation, sets commencement and tax‑year application, and adjusts administrative liabilities and definitions (Schedule 1; Schedule 2 items such as Subdivision 52‑CC and s.119A). It does not independently expand or narrow the substantive eligibility criteria of the parent Act, but reallocates who pays and makes certain payments tax‑exempt, which alters payment flows and administrative responsibilities."},"complexity_factors":["Large number of consequential amendments across many Acts (Schedule 2 alters Aged Care, Tax Acts, National Health Act, Social Security, Veterans’, workers’ compensation statutes, etc.).","Introduces a new tax exemption for travelling expenses and pharmaceutical supplement (Income Tax Assessment Act 1997, Subdivision 52‑CC; items 9–11).","Reallocates payment liability for medical treatment in some workers’ compensation claims by excluding Comcare liability where Treatment Benefits apply (Safety, Rehabilitation and Compensation Act 1988, s.119A; item 20).","Provides administrative discretion and an exceptional‑circumstances carve‑out for Comcare with notification and non‑instrument determinations (s.119A(2)–(4)).","Transitional timing rules tie commencement and tax‑year application to specific dates and to the commencement of the parent Act, creating sequencing dependencies (Schedule 1, items 1–3; commencement table).","Amendments change statutory definitions and cross‑references (e.g. National Health Act repatriation pharmaceutical benefit, items 14–15), increasing interpretive complexity across schemes.","Compliance burden falls on multiple agencies (ATO, DHS, Repatriation Commission, Comcare) to adjust payment, assessment and record‑keeping processes.","Potential for timing mismatches: tax‑year application, claim‑determination dates and benefit start dates may require retroactive or prospective adjustments (Schedule 1, item 2–3)."],"plain_english_summary":"This Act deals only with the follow‑on technical changes needed when the Treatment Benefits (Special Access) Act 2019 starts. It inserts the new treatment, travel‑expense and pharmaceutical‑supplement entitlements into existing laws (tax, Medicare, veterans’, workers’ compensation and social security) and sets transitional timing and tax‑year application.\n\nIt affects people eligible for special‑access treatment, agencies that pay or administer benefits (Comcare, Repatriation Commission, ATO, DHS) and healthcare providers by reallocating payment responsibility and creating tax‑exempt status for specific payments."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This Act remains tightly scoped to its original purpose as a consequential and transitional instrument. It does not expand beyond the technical amendments necessary to implement the Treatment Benefits (Special Access) Act 2019. The amendments are purely integrative — adding references to the new scheme across existing legislative frameworks without creating new substantive rights or obligations beyond those in the primary Act."},"complexity_factors":["Mechanical amendment pattern: 39 discrete amendment items across 12 separate Acts, mostly following a repetitive 'add reference to new Act' formula","Cross-referencing density: Each amendment references the Treatment Benefits (Special Access) Act 2019, requiring readers to hold two statutes in mind simultaneously","Conditional commencement: Section 2 creates a contingent commencement (Schedules 1-2 only start if the main Act commences)","Transitional timing rules: Section 3 of Schedule 1 creates a deeming provision for pre-1 July 2019 claims under workers compensation legislation","No defined terms section: Relies entirely on definitions in the primary Act and amended statutes","Nested exception in section 119A: Creates a prohibition on double compensation with a discretionary 'exceptional circumstances' override requiring administrative determination"],"plain_english_summary":"This Act is a 'clean-up' law that makes technical changes to other legislation needed to support the **Treatment Benefits (Special Access) Act 2019**. That main Act created a new scheme giving medical treatment benefits to Australian surgical-medical team members who served in Vietnam.\n\n**What this Act does:**\n\n*   **Transitional provisions** — Sets the start date (1 July 2019) for when the new treatment benefits scheme begins, and handles tax treatment for the 2019-20 financial year onwards.\n\n*   **Consequential amendments** — Updates **12 other Commonwealth laws** to recognise the new scheme, including:\n    *   **Tax laws** — Ensures travelling expenses and pharmaceutical supplements paid under the new scheme are **tax-exempt** (like similar veterans' benefits).\n    *   **Social Security laws** — Makes sure pharmaceutical supplements don't count as income when calculating pension rates.\n    *   **Workers compensation laws** — Prevents 'double-dipping' by stopping Comcare from paying compensation for medical treatment if the person is already eligible under the new scheme (with exceptions for 'exceptional circumstances').\n    *   **Medicare and aged care laws** — Adds the new scheme to lists of recognised veterans' benefits programs.\n    *   **Healthcare identifiers law** — Allows the Department of Veterans' Affairs to use healthcare identifiers for people covered by the new scheme.\n\n**Who it affects:**\n\n*   Australian surgical-medical team members who served in Vietnam and their families.\n*   Government agencies including the Department of Veterans' Affairs, Comcare, and the Australian Taxation Office.\n*   Aged care providers and healthcare services that need to recognise the new benefit entitlements.\n\n**Why it matters:**\nWithout these technical amendments, the main Act wouldn't work properly — people might be taxed on their benefits, or agencies wouldn't know how to treat these payments. This ensures the new medical treatment scheme integrates smoothly with Australia's existing social security, tax, and healthcare systems."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019","history":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019/history","analysis":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019/analysis","conflicts":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019/conflicts","importantCases":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019/important-cases","documents":"/api/acts/treatment-benefits-special-access-consequential-amendments-and-transitional-provisions-act-2019/documents"}}