16Interpretation

#### 16 Interpretation In this Division: > beneficiary, in relation to a trust estate, includes a person who is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust. > eligible pensioner, in relation to a year of income, means a person to whom, at any time during the year of income, compensation or a pension, allowance or benefit is payable under: (a) the Veterans’ Entitlements Act 1986; (b) subsection 4(6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or (ba) the Military Rehabilitation and Compensation Act 2004; or (c) a provision of the Social Security Act 1991 other than Part 2.11, 2.12 or 2.15 of that Act; being compensation or a pension, allowance or benefit in respect of which the person is liable to be assessed and to pay income tax in Australia.