1.1.D.65 Defence Force Income Support Allowance
Definition
DFISA may be payable if:
- the individual or their partner receive an ADP from DVA
- one of them receives or is qualified for a social security pension or benefit, and
- their rate of social security pension or benefit is reduced (including reduced to nil) by the inclusion of the DVA ADP in the income test.
The amount of DFISA paid equals the difference between the rate of social security income support payment and the rate of payment the individual would receive if the DVA adjusted disability pension was exempt from the income test but included for RA calculations. DFISA is either taxable income or a tax-free pension or benefit within the definition of 'adjusted taxable income' under the family assistance law.
From 1 January 2022, DFISA was discontinued. Where a DFISA payment is made retrospectively for a period prior to 1 January 2022, it would be counted as adjusted taxable income against the income year for which it was received.
Act reference: FAAct Schedule 3 clause 2 Adjusted taxable income, Schedule 3 clause 7 Tax free pension or benefit
Veterans' Affairs Legislation Amendment (Exempting Disability Payments from Income Testing and Other Measures) Act 2021 Schedule 1 Exempting adjusted disability pension from the social security income test and removal of Defence Force Income Support Allowance