TABLE L

(1) Every person whose assessable income during the year of income ended 30 June 2003 included payments received in respect of one or more of:

Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance (formerly newstart and sickness allowance paid to recipients under 21 years of age), special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance (granted on or after 1 July 1996), austudy payment;

Exceptional circumstances relief payments, farm help income support (previously known as restart income support);

Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans’ Children Education Scheme;

Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance;

Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement;

AND

(a) who had no other income; or

(b) whose taxable income was less than or equal to $6,883.

(2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income ended 30 June 2003 and whose taxable income was less than or equal to the following amounts:

(A) if at any time during the year the person was single, widowed or separated - $20,000

(B) if at any time during the year, the person and their spouse (married or de facto) had to live apart due to illness, or either the person or their spouse was in a nursing home at any time during the year - $18,883

(C) if at any time during the year, the person and their spouse (married or de facto) lived together during the year - $16,306

If a person is covered by more than one category during the year of income, the person is taken to be covered by category A or, if category A does not apply, category B.

(3) Every person who received income during the year of income ended 30 June 2003 from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936:

Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), disability wage supplement (absorbed by the disability support pension – where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age); or

Department of Veterans’ Affairs service pensions: Invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), or income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer’s spouse does not receive an invalidity service pension or a disability support pension)