4.3.6.31 Holocaust Restitution Payments - Other Countries

Summary

This topic explains the treatment of compensation for victims of National Socialist persecution (restitution) payments from countries other than Germany or Austria. This topic covers the following matters:

• payments to victims of National Socialist (Nazi) persecution not from Germany or Austria,
• payments made as a lump sum amount,
• payments from the Dutch - Maror Fund,
• payments from French Decree 2000-657, and
• payments from a Swiss Fund for Holocaust Survivors.

Victims of National Socialist (Nazi) persecution not from Germany or Austria

From 13 May 2003 (Budget 2003 - 2004) restitution payments to victims of National Socialist (Nazi) persecution regardless of the country making the payment will not be treated as income. Ex-gratia payment will be made to people receiving restitution payments until appropriate legislation to exclude these payments is given royal assent. This applies to both periodic and lump sum payments.

Restitution payment made as a lump sum amount

Some lump sum payments were exempted from the income test before 13 May 2003. These lump sums are defined by their characteristics rather than by nominated lump sum types. These characteristics are:

• unlikely to be repeated, and
• cannot be reasonably expected to be received or necessarily anticipated, and
• do not represent receipt of money for services rendered directly or indirectly.

Details of individual exemptions are detailed below.

Dutch - Maror Fund

Dutch - Maror Fund payment to Jewish survivors of World War II who resided in the Netherlands during World War II or to their widow or widower or their child(ren) if the survivor died after V-E Day of World War II. Payment is a section 8(11) exempt lump sum from 6 November 2002.

French Decree 2000 - 657

French Decree 2000 - 657 of 13 July 2000 payment to the orphans of persons who died during the deportation as part of the anti-semitic persecutions during the German occupation of France during World War II (orphans must be under the age of 21 years at the time of deportation). Payment is a section 8(11) exempt lump sum from 6 November 2002.

Payment from a Swiss Fund for Holocaust Survivors

One-off payments from a fund established by Swiss banks to needy holocaust survivors who have lived under the Nazi regime, Nazi occupation, or Nazi collaborative regime and are an Australian citizen or resident and in receipt of an income support payment from the Australian Government. World Jewish Restitution Organisation, through the Executive Council of Australian Jewry, disburse one-off payments from an humanitarian fund established by Swiss banks. Payment is a section 8(11) exempt lump sum from 20 January 1999.

Act reference: SSAct section 8(11) An amount received by a person is an exempt lump sum…

Policy reference: SS Guide 4.3.2.31 Income Exempt from Assessment - Specifically Approved, 4.3.6.30 Holocaust Restitution Payments - Germany & Austria, 4.3.6.40 Restitution Payments - Netherlands

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Last reviewed: 4 February 2008