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This section contains information on the types of assessable income from employment or independent contracting and how it is assessed for pensioners of age pension age, for pensioners below age pension age and allowees.
Act reference: SSAct section 8 Income test definitions, section 1073AA Work bonus
Policy reference: SS Guide 3.1.14 Work Bonus (from 1 July 2011), 4.3 Ordinary Income
This section contains the following topics:
4.3.3.05 Employment Income - First Earned, Derived, Received
4.3.3.10 General Provisions for Income from Employment
4.3.3.20 Income from Employment or Independent Contracting
4.3.3.25 Employment Income for Pensioners of Age Pension Age from 20/09/2009
4.3.3.30 Employment Income for Pensioners of Age Pension Age pre-20/09/2009
4.3.3.35 Employment Income for Pensioners Below Age Pension Age
4.3.3.40 Employment Income for Allowees
4.3.3.50 Income from Child Care
4.3.3.55 Income Test Treatment of Ministers of Religion
4.3.3.60 Deferred Income, Salary Sacrifice, Valuable Consideration & Fringe Benefits
4.3.3.70 Income from General Employee Entitlements & Redundancy Scheme (GEERS)
4.3.3.80 Income from New Enterprise Incentive Scheme (NEIS)
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Last reviewed: 8 November 2011
