Division 2: Additional death benefit

 

TAX ALERT: PACMATE Annex 3.A, item 185.

11.2.8   Entitlement to additional death benefit
11.2.9   Amount of the ADB
11.2.10  Who the ADB is payable to

11.2.8   Entitlement to additional death benefit

1.

An additional death benefit is payable in relation to a member under this Division if all these conditions are met.

 

a.

The member meets both of the following conditions.

 

i.

On or after 10 June 1997, the member suffered an injury, being an injury or disease for the purpose of the SRC Act.

 

ii.

The injury results in the member's death, regardless of the date of the death.

 

 

Example: A member was injured in 2002. The member dies in 2010, for a reason that the member's doctor believes was a result of the 2002 injury.

 

b.

The member is survived by any of these sets of people.

 

i.

A spouse.

 

ii.

One or more dependent children.

 

iii.

Both a spouse and one or more dependent children.

 

c.

SRC compensation in respect of the injury is payable to, or for the benefit of, the spouse or one or more dependent children.

2.

The ADB in relation to a member is the total of the amounts payable in relation to the member under this Division.

3.

The ADB is payable in addition to any SRC compensation that is payable in relation to the member.
11.2.9   Amount of the ADB

1.

The spouse of a deceased member is entitled to a payment of $47,395.78.

2.

In addition to the spouse amount (if any), an amount of $70,277.43 is payable for each person who was a dependent child of the member at the time of the member’s death.

Note: The dollar amounts in this clause are indexed.

See: Division 6 clause 11.2.27, Indexation of amounts
11.2.10  Who the ADB is payable to

1.

The ADB is payable to the spouse.

2.

However, subclause 3 or 4 applies if a dependent child amount is payable for a child and either of these conditions is met.

 

a.

The deceased member is not survived by a spouse.

 

b.

The spouse does not have primary responsibility for the daily care of the child.

3.

If the child is under 18 years old, the dependent child amount is payable to a person who has primary responsibility for the daily care of the child.

4.

If the child is 18 or more years old, the dependent child amount is payable to the child.

 

PACMAN                                                           Reprint (August 2010)                              Chapter 11 – Part 2 Division 2 – 1