Module A–Overall rate calculation process

1067G-A1.         Method of calculating rate

1067G-A1.  The rate of allowance is a daily rate.  That rate is worked out by dividing the fortnightly rate calculated according to this Rate Calculator by 14.

History

Point 1067G-A1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-A1 (Steps 5 to 7) repealed by Act No. 45, 1998, by s.3, Schedule 2(28);

Point 1067G-A1 amended by Act No. 132, 1998, by s.3, Schedule 1(172);

Point 1067G-A1 (Method statement-Steps 13 and 14) amended by Act No. 132, 1998, by s.3, Schedule 1(173 and 174);

Point 1067G-A1 (Method statement-Step 14) repealed and substituted by Act No. 152, 1999, by s.3, Schedule 3(50);

Point 1067G-A1 (Method statement-Step 14) amended by Act No. 152, 1999, by s.3, Schedule 2(42) (Misdescribed);

Point 1067G-A1 (Method statement-Step 3) amended by Act No. 23, 2004, by s.3, Schedule 1(12);

Point 1067G-A1 (Method statement, Step 2A) inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 4(9);

Module B–Maximum basic rate

1067G-B1.         Maximum basic rate

1067G-B1.  The maximum basic rate of a person other than a person who is a CDEP Scheme participant in respect of the whole or a part of the period for which the maximum basic rate is being worked out is to be worked out as follows:

(a)

if the person is not independent (see section 1067A) and is not a long term income support student (see section 1067F)–use Table BA;

(b)

if the person is independent and is not a long term income support student–use Table BB or point 1067G‑B3A;

(c)

if the person is a long term income support student–use Table BC.

The maximum basic rate of a person who is a CDEP Scheme participant in respect of the whole or a part of the period for which the maximum basic rate is being worked out is nil (see section 552C).

History

Point 1067G-B1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-B1 amended by Act No. 152, 1999, by s.3, Schedule 2(43 and 44);

Point 1067G-B1(b) amended by Act No. 154, 2005, by s.3, Schedule 17, Part 2(4);

1067G-B2.         Person who is not independent

1067G-B2.  If the person is not independent (see section 1067A) and is not a long term income support student (see section 1067F), work out whether the person:

(a)

lives at home (see section 1067E); or

(b)

is required to live away from home (see section 1067D).

The person's maximum basic rate is the amount in column 3 of the table that corresponds to the person's situation as described in column 2 of the table.

Note:        The rates in column 3 are indexed annually in line with CPI increases (see sections 1191-1194).

History

Point 1067G-B2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-B3.         Person who is independent

1067G-B3.  If the person is independent (see section 1067A) and is not a long term income support student (see section 1067F), work out:

(a)

whether the person is an accommodated independent person (see section 1067B); and

(b)

if the person is not an accommodated independent person, whether the person:

(i)

is in supported State care (see section 1067); or

(ii)

is in unsupported State care (see section 1067); or

(iii)

is a member of a couple (see section 4); or

(iv)

has a dependent child (see subsections 5(2) to (9)).

The person's maximum basic rate is the amount in column 3 of the table that corresponds to the person's situation as described in column 2 of the table.

Note:        The rates in column 3 are indexed annually in line with CPI increases (see sections 1191-1194).

History

Point 1067G-B3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-B3AA     Certain children treated as dependent children if in recipient's care for at least minimum period

1067G‑B3AA.  For the purposes of point 1067G‑B3, the maximum basic rate for a person receiving youth allowance is worked out as if the person had a dependent child if:

(a)

the person is not undertaking full‑time study and is not a new apprentice; and

(b)

either:

(i)

the person is legally responsible (whether alone or jointly with another person) for the day‑to‑day care, welfare and development of a child under 16; or

(ii)

under a family law order, registered parenting plan or parenting plan that is in force, a child under 16 is supposed to live or spend time with the person; and

(c)

the child is in the person's care for at least 14% of:

(i)

the instalment period in relation to which the maximum basic rate is being worked out; or

(ii)

if the Secretary, under point 1067G‑B3AB, determines another period for the person for the purposes of this subparagraph–that other period; and

(d)

none of subsections 5(3), (6) and (7) prevents the child from being a dependent child of the person.

Note 1:     For undertaking full‑time study see section 541B.

Note 2:     For new apprentice, family law order, registered parenting plan and parenting plan see subsection 23(1).

History

Point  1067G-B3AA inserted by Act No. 172, 2007, by s.3, Schedule 4(4),

1067G‑B3AB.  The Secretary may, in writing, determine a period of either 14 days or 28 days for the purposes of subparagraph 1067G‑B3AA(c)(ii). In making the determination, the Secretary must have regard to the guidelines (if any) determined under point 1067G‑B3AD.

History

Point 1067G-B3AB inserted by Act No. 172, 2007, by s.3, Schedule 4(4),

1067G‑B3AC.  A determination made under point 1067G‑B3AB is not a legislative instrument.

History

Point 1067G-B3AC inserted by Act No. 172, 2007, by s.3, Schedule 4(4),

1067G‑B3AD.  The Secretary may, by legislative instrument, determine guidelines to be complied with when making a determination under point 1067G‑B3AB.

History

Point 1067G-B3AD inserted by Act No. 172, 2007, by s.3, Schedule 4(4),

1067G‑B3A.  Despite point 1067G‑B3, if a person:

(a)

is independent (see section 1067A) and is not a long term income support student (see section 1067F); and

(b)

is not a member of a couple; and

(c)

has an exemption under section 542FA because of a determination in relation to the person under subsection 542FA(3) or (3A);

the person's maximum basic rate is the amount worked out as follows:

where:

pension PP (Single) maximum basic amount is the sum of:

(a)

the amount that would have been the person's maximum basic rate under Module B of the Pension PP (Single) Rate Calculator if the person was receiving parenting payment; and

(b)

the amount that would have been the person's pension supplement under Module BA of the Pension PP (Single) Rate Calculator if the person was receiving parenting payment.

Note 1:     A person's maximum basic rate under Module B of the Pension PP (Single) Rate Calculator is indexed 6 monthly in line with increases in Male Total Average Weekly Earnings (see section 1195).

Note 2:     A person's pension supplement amount under Module BA of the Pension PP (Single) Rate Calculator is indexed 6 monthly in line with CPI increases (see sections 1191 to 1194).

History

Point 1067G-B3A inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 2(5);

1067G-B4.         Long term income support student

1067G-B4.  If the person is a long term income support student (see section 1067F), work out:

(a)

whether the person is independent (see section 1067A); and

(b)

if the person is not independent, whether the person:

(i)

lives at home (see section 1067E); or

(ii)

is required to live away from home (see section 1067D); and

(c)

if the person is independent, whether the person is an accommodated independent person (see section 1067B); and

(d)

whether the person is a member of a couple (see section 4).

The person's maximum basic rate is the amount in column 3 of the table that corresponds to the person's situation as described in column 2 of the table.

Note:        The rates in column 3 are indexed annually in line with CPI increases (see sections 1191‑1194).

History

Point 1067G-B4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-B4(d) inserted by Act No. 106, 2000, by s.3, Schedule 4, Part 1(15);

Point 1067G-B4 (Table) repealed and substituted by Act No. 106, 2000, by s.3, Schedule 4, Part 1(16A);

Module C–Pharmaceutical allowance

1067G‑C1.         Qualification for pharmaceutical allowance

1067G‑C1.  Subject to points 1067G‑C2 and 1067G‑C2A, an amount by way of pharmaceutical allowance is to be added to a person's maximum basic rate if the person:

(a)

has a partial capacity to work; or

(b)

is the principal carer of at least one child and is not a member of a couple; or

(c)

has a temporary incapacity exemption under section 542A.

Note 1:     For partial capacity to work see section 16B.

Note 2:     For principal carer see subsections 5(15) to (24).

History

Point 1067G-C1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-C1 amended by Act No. 94, 2000, by s.3, Schedule 1, Part 1(95);

Point 1067G-C1 repealed and substituted by Act No. 154, 2005, by s.3, Schedule 17, Part 3(6);

1067G-C2.         No pharmaceutical allowance if partner receiving pharmaceutical allowance under the Veterans' Entitlements Act or the Military Rehabilitation and Compensation Act and not a service pensioner

History

Heading amended by Act No. 52, 2004, by s.3, Schedule 3(84) (Note);

1067G-C2.  Pharmaceutical allowance is not to be added to a person's maximum basic rate if:

(a)

the person is a member of a couple; and

(b)

the person's partner is receiving pharmaceutical allowance under the Veterans' Entitlements Act or the Military Rehabilitation and Compensation Act; and

(c)

the person's partner is not receiving a service pension.

Note:        If paragraphs (a), (b) and (c) apply to the person's partner, the partner is receiving pharmaceutical allowance under the Veterans' Entitlements Act at the higher rate (rather than the person and the person's partner each receiving pharmaceutical allowance at the lower rate).

History

Point 1067G-C2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-C2(b) amended by Act No. 52, 2004, by s.3, Schedule 3(84);

1067G‑C2A.      No pharmaceutical allowance for full‑time students and new apprentices without temporary incapacity exemptions

1067G‑C2A.  Pharmaceutical allowance is not to be added to a person's maximum basic rate if the person:

(a)

does not have a temporary incapacity exemption under section 542A; and

(b)

is undertaking full‑time study or is a new apprentice.

Note 1:     For undertaking full‑time study see section 541B.

Note 2:     For new apprentice see subsection 23(1).

History

Point 1067G-C2A inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 3(7);

1067G-C3.         Amount of pharmaceutical allowance

1067G-C3.  The amount of pharmaceutical allowance is the amount a fortnight worked out using the following table:

Note 1:     For member of a couple, partnered, illness separated couple, respite care couple and partnered (partner in gaol) see section 4.

Note 2:     The amounts in column 3 are indexed or adjusted annually in line with CPI increases on 1 January (see sections 1191 to 1194 and 1206A).

History

Point 1067G-C3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Module D–Youth disability supplement

History

Module D inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 4(10);

1067G‑D1.         Youth disability supplement

1067G‑D1.  If a person:

(a)

has a partial capacity to work; and

(b)

has not turned 21;

an amount by way of youth disability supplement is to be added to a person's rate. The rate of youth disability supplement is $100.60 per fortnight.

Note 1:     For partial capacity to work see section 16B.

Note 2:     The rate of youth disability supplement is adjusted annually in line with CPI increases (see section 1198C).

History

Point 1067G-D1 inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 4(10);

Module F–Parental income test

Submodule 1–Effect of parental income on maximum payment rate

1067G-F1.         General

1067G-F1.  This is how to work out the effect (if any) of the income of a person's parent or parents on the person's maximum payment rate in respect of a particular youth allowance payment period.

History

Point 1067G-F1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Submodule 2–Application of parental income test

1067G-F2.         Persons affected by the parental income test

1067G-F2.  Subject to point 1067G‑F3, the parental income test applies to the person if the person is not independent.

History

Point 1067G-F2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F3.         Parent receiving Commonwealth benefit

1067G-F3.  The parental income test does not apply to the person while a parent of the person:

(a)

is receiving a payment of pension, benefit, allowance or compensation referred to in Module L; or

(b)

is receiving a payment under Part 5 or 6 of the Farm Household Support Act 1992; or

(c)

is receiving ABSTUDY and:

(ii)

has a partner who is receiving ABSTUDY; or

(iii)

is a single parent; or

(d)

is a person to whom section 1061ZK applies by virtue of subsection 1061ZK(5); or

(e)

is a person to whom section 1061ZO applies by virtue of subsection 1061ZO(2), (3) or (4).

History

Point 1067G-F3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F3(c) amended by Act No. 45, 1998, by s.3, Schedule 2(31);

Point 1067G-F3 amended by Act No. 106, 2000, by s.3, Schedule 4, Part 2(54);

Point 1067G-F3(c)(i) repealed by Act No. 138, 2000, by s.3, Schedule 1(20);

Point 1067G-F(3)(d) repealed and substituted by Act No. 80, 2001, by s.4, Schedule 1(7);

Point 1067G-F(3)(e) inserted by Act No. 80, 2001, by s.4, Schedule 1(7);

Point 1067G-F3(a) amended by Act No. 52, 2004, by s.3, Schedule 3(85);

Submodule 3–Appropriate tax year

1067G-F4.         Appropriate tax year

1067G-F4.  Subject to this Submodule, the appropriate tax year for a youth allowance payment period is the base tax year for that period.

History

Point 1067G-F4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F5.         Base tax year

1067G-F5.  The base tax year for a youth allowance payment period is the tax year that ended on 30 June in the calendar year that came immediately before the calendar year in which the period ends.

Example:  A youth allowance payment period ends on 25 January 1999–this day occurs in the calendar year 1 January 1999 to 31 December 1999–the calendar year that came immediately before this one is the calendar year 1 January 1998 to 31 December 1998–the base tax year is the tax year that ended on 30 June 1998 (i.e. the year of income that began on 1 July 1997).

History

Point 1067G-F5 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F6.         Change to appropriate tax year because of increase in combined parental income

1067G-F6.  If a person's combined parental income under Submodule 4 for the tax year following the base tax year exceeds:

(a)

125% of the person's combined parental income under that Submodule for the base tax year; and

(b)

125% of the person's parental income free area under Submodule 5;

the appropriate tax year, for the purpose of applying this Module to the person in respect of a youth allowance payment period that ends after 30 September in a year, is the tax year following the base tax year.

History

Point 1067G-F6 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F7.         Change to appropriate tax year at person's request

1067G-F7.  If:

(aa)

a person's combined parental income for the tax year following the base tax year is substantially less than it was in the base tax year and is likely to continue to be so for 2 years after the later of:

(i)

1 January in the tax year following the base tax year; or

(ii)

the day on which the combined parental income is reduced; and

(a)

the person requests the Secretary to make a determination under point 1067G‑F8; and

(b)

as a result, the Secretary determines under that point that, for the purpose of applying this Module to the person in respect of a youth allowance payment period that ends on or after:

(i)

the day on which the request is made; or

(ii)

1 January in a year;

            whichever day is later, the appropriate tax year is the tax year following the base tax year;

the appropriate tax year, for that purpose, is the tax year following the base tax year.

History

Point 1067G-F7 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F7(aa) inserted by Act No. 45, 1998, by s.3, Schedule 2(32);

Point 1067G-F7(a) amended by Act No. 45, 1998, by s.3, Schedule 2(33);

1067G-F8.         Person may ask Secretary to change appropriate tax year

1067G-F8.  If:

(a)

youth allowance:

(i)

is not payable to a person because the rate of youth allowance because of this Module is nil; or

(ii)

is payable at a reduced rate because of this Module; and

(b)

the person gives the Secretary an estimate of the person's combined parental income under Submodule 4 for the tax year following the base tax year; and

(c)

the person requests the Secretary to make a determination under this point; and

(d)

the person agrees that the person's rate of youth allowance is to be recalculated if the person's actual combined parental income for that tax year exceeds the amount that the person estimated;

the Secretary must determine that, for the purpose of applying this Module to the person in respect of a youth allowance payment period that ends on or after:

(e)

the day on which the request is made; or

(f)

1 January in a year;

whichever day is later, the appropriate tax year is the tax year following the base tax year.

History

Point 1067G-F8 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F8(d) amended by Act No. 106, 2000, by s.3, Schedule 4, Part 2(55);

1067G-F9.         Form of request

1067G-F9.  A request under point 1067G‑F8 must be made in writing in accordance with a form approved by the Secretary.

History

Point 1067G-F9 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Submodule 4–Combined parental income

1067G-F10.       Combined parental income

1067G-F10.  For the purposes of this Module, a person's combined parental income for a particular tax year is the sum of the following amounts (income components) in respect of each of the person's parents:

(a)

the parent's taxable income for that year;

(b)

the parent's adjusted fringe benefits total for that year;

(c)

the parent's target foreign income for that year;

(d)

the parent's net passive business loss for that year.

Note 1:     The combined parental income may be affected by amounts of maintenance paid or received (see points 1067G‑F20 and 1067G‑F21).

Note 2:     For taxable income see subsection 23(1).

Note 3:     For adjusted fringe benefits total see subpoint 1067G‑F11(2).

Note 4:     For target foreign income see subpoint 1067G‑F11(3).

Note 5:     For net passive business loss see subpoint 1067G‑F11(4).

History

Point 1067G-F10 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F10(d) amended by Act No. 45, 1998, by s.3, Schedule 2(34);

Point 1067G-F10 (Note 5) repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(35);

Point 1067G-F10(b) amended by Act No. 82, 1999, by s.3, Schedule 9(2);

Point 1067G-F10 (Notes 3 and 4) repealed and substituted by Act No. 82, 1999, by s.3, Schedule 9(3);

1067G-F11.       Income components for tax year

1067G-F11.(1)  A parent's taxable income for a tax year is:

(a)

the parent's assessed taxable income for that year; or

(b)

if the parent does not have an assessed taxable income for that year–the accepted estimate, in respect of the parent, of taxable income for that year.

History

Point 1067G-F11(1) inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G‑F11.(2)  A parent's adjusted fringe benefits total for a tax year is the amount worked out using the formula:

Reportable fringe benefits total x ( 1 – FBT rate)

where:

FBT rate is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the tax year.

reportable fringe benefits total is the amount that the Secretary is satisfied is the parent's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the year of income that is the tax year.

History

Point 1067G-F11(2) inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F11(2) repealed and substituted by Act No. 82, 1999, by s.3, Schedule 9(4);

1067G‑F11.(3)  A parent's target foreign income for a tax year is the accepted estimate of the amount of the parent's foreign income (as defined in section 10A) for the tax year that is not:

(a)

taxable income; or

(b)

received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986, as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in relation to the parent as employee (as defined in the Fringe Benefits Tax Assessment Act 1986) and a year of tax.

History

Point 1067G-F11(3) inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F11(3) repealed and substituted by Act No. 82, 1999, by s.3, Schedule 9(4);

1067G‑F11.(4)  A person's net passive business loss for a tax year is the difference between:

(a)

the total amount of the person's loss or outgoings for that year that are or will be deductible under the Income Tax Assessment Act because they were necessarily incurred in relation to a passive business; and

(b)

the gross income from the business for that year.

Note:        For passive business see point 1067G‑F19A.

History

Point 1067G-F11(4) inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F11(4) repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(36);

1067G-F12.       Assessed taxable income

1067G-F12.  A parent's assessed taxable income for a tax year at a particular time is the most recent of:

(a)

if, at that time, the Commissioner of Taxation has made an assessment or an amended assessment of that taxable income–that taxable income according to the assessment or amended assessment; or

(b)

if, at that time, a tribunal has amended an assessment or an amended assessment made by the Commissioner–that taxable income according to the amendment made by the tribunal; or

(c)

if, at that time, a court has amended an assessment or an amended assessment made by the Commissioner or an amended assessment made by a tribunal–that taxable income according to the amendment made by the court.

History

Point 1067G-F12 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F13.       Accepted estimate

1067G-F13.  An accepted estimate of an income component or an amount described in subpoint 1067G‑F11(3), in respect of a parent, for a tax year is that income component or amount according to the most recent notice given under point 1067G‑F14 and accepted by the Secretary for the purposes of this Module.

History

Point 1067G-F13 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F13 amended by Act No. 82, 1999, by s.3, Schedule 9(5);

Point 1067G-F13 amended by Act No. 82, 1999, by s.3, Schedule 9(6);

1067G-F14.       Notice estimating income component

1067G-F14.  A notice setting out an estimate of an income component or an amount described in subpoint 1067G‑F11(3), for a tax year, of a parent of a person claiming or receiving youth allowance may be given to the Secretary by:

(a)

the parent; or

(b)

the person claiming or receiving youth allowance.

However, if the parent gives a notice, any notice given, in respect of the same income component or amount and the same tax year, by the person claiming or receiving youth allowance is taken not to be, or not to have been, given.

History

Point 1067G-F14 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F14 amended by Act No. 82, 1999, by s.3, Schedule 9(7);

Point 1067G-F14 amended by Act No. 82, 1999, by s.3, Schedule 9(8);

1067G-F15.       Acceptance of notice

1067G-F15.  The Secretary is to accept a notice referred to in point 1067G‑F14 for the purposes of this Module only if the Secretary is satisfied that the estimate is reasonable.

History

Point 1067G-F15 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G‑F19A.(1)  In subpoint 1067G‑F11(4):

passive business, in relation to a person, means a business in relation to which the person is usually engaged for less than 17.5 hours in a week.

1067G‑F19A.(2)  In this point:

business includes:

(a)

the carrying on of primary production; and

(b)

the provision of professional services; and

(c)

the earning of income as a rentier;

but does not include employment (whether or not the employment is remunerated by wages or salary).

History

Point 1067G-F19A inserted by Act No. 45, 1998, by s.3, Schedule 2(37);

1067G-F20.       Income reduced by maintenance paid by a parent

1067G-F20.  A parent's combined parental income for a tax year is reduced by an amount equal to any maintenance paid during the tax year by the parent:

(a)

for the upkeep of a child of the parent if the parent does not have care of the child; or

(b)

to a former partner of the parent.

History

Point 1067G-F20 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F21.       Income increased by maintenance paid to a parent

1067G-F21.  A parent's combined parental income for a tax year is increased by an amount equal to any maintenance paid during the tax year to the parent:

(a)

for the upkeep of a child of the parent if the parent has care of the child; or

(b)

by a former partner of the parent.

History

Point 1067G-F21 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Submodule 5–Parental income free area

1067G-F22.       Parental income free area

1067G-F22.  For the purposes of this Module, a person's parental income free area is the sum of:

(a)

$31,400; and

(b)

any additional amounts, applying under this Submodule, for any children (other than the person) of a parent of the person.

History

Point 1067G-F22 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F23.       Additional amounts for children

1067G-F23.  Unless an additional amount applies under point 1067G‑F24, an additional amount applies for a child of a parent of the person who is wholly or substantially dependent on the parent, as follows:

(a)

$3,792 for a child who:

(i)

is at least 16 years of age but has not yet attained the maximum age for youth allowance under section 543B (disregarding subsection 543B(2)); and

(ii)

is not independent (see section 1067A); and

(iii)

is not receiving a pension, benefit, allowance or compensation referred to in Module L;

(b)

$3,792 for a dependent child in respect of whom a boarding allowance or second home allowance is payable under the Assistance for Isolated Children Scheme;

(c)

$1,230 for a dependent child who:

(i)

is under 16 years of age; and

(ii)

is not a child referred to in paragraph (b);

(d)

$2,562 for a dependent child who:

(i)

is under 16 years of age; and

(ii)

is additional to the child referred to in paragraph (c); and

(iii)

is not a child referred to in paragraph (b).

History

Point 1067G-F23 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F23(a) and (b) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(86);

Point 1067G-F23(c) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(87);

Point 1067G-F23(d) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(88);

Point 1067G-F23(a)(iii) amended by Act No. 52, 2004, by s.3, Schedule 3(86);

1067G-F24.       Additional amounts for certain tertiary students

1067G-F24.  An additional amount of $7,585 applies for a child (student) of a person's parent if:

(a)

the student is at least 16 years of age but is not yet 25 years of age; and

(b)

the student is undertaking full‑time study in a course of study or instruction determined, under section 5D of the Student Assistance Act 1973, to be a tertiary course for the purposes of that Act; and

(c)

the student is not independent (see section 1067A); and

(d)

the student is required to live away from home (see section 1067D); and

(e)

the parent has one or more other children in respect of whom paragraphs (a), (b), (c) and (d) apply.

History

Point 1067G-F24 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-F24(b) repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(38);

Point 1067G-F24(d) amended by Act No. 45, 1998, by s.3, Schedule 2(39);

Point 1067G-F24 amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(89);

Point 1067G-F24(b) amended by Act No. 30, 2003, by s.3, Schedule 1, Part 1(56);

1067G-F25.       Parents paying maintenance

1067G-F25.  For the purposes of this Submodule, a child is not a dependent child of a person's parent if the parent pays maintenance for the child.

History

Point 1067G-F25 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Submodule 6–Reduction for parental income

1067G-F26.       Reduction for parental income

1067G-F26.  A person's reduction for parental income is the amount obtained by dividing by 26 the person's annual parental income excess under point 1067G‑F27.

History

Point 1067G-F26 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F27.       Annual parental income excess

1067G-F27.  Subject to point 1067G‑F28, the person's annual parental income excess is the amount obtained by dividing by 4 the difference between:

(a)

the person's combined parental income (see Submodule 4) for the appropriate tax year in question; and

(b)

the person's parental income free area (see Submodule 5).

History

Point 1067G-F27 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-F28.       Rounding off

1067G-F28.  For the purposes of point 1067G‑F27:

(a)

if the amount obtained under that point is an amount of dollars and cents–the amount of cents is to be disregarded; and

(b)

if the amount so obtained is less than $1–the amount obtained is taken to be nil.

History

Point 1067G-F28 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Module G–Family actual means test

History

Module G inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Module G repealed and substituted by Act No. 106, 2000, by s.3, Schedule 3(3);

Submodule 1–Preliminary

1067G-G1.        How to work out effect of actual means of a person's family on maximum payment rate

1067G‑G1.  This is how to work out the effect (if any) of the actual means of a person's family on the person's maximum payment rate in respect of a particular youth allowance payment period.

History

Point 1067G-G1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-G1 amended by Act No. 45, 1998, by s.3, Schedule 2(40);

Point 1067G-G1 (Step 1A) inserted by Act No. 45, 1998, by s.3, Schedule 2(41);

Point 1067G-G1 (Step 2) amended by Act No. 45, 1998, by s.3, Schedule 2(42);

Point 1067G-G1 (Step 2A) inserted by Act No. 45, 1998, by s.3, Schedule 2(43);

Point 1067G-G1 (Step 3) amended by Act No. 45, 1998, by s.3, Schedule 2(44);

Point 1067G-G1 repealed by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G1 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Submodule 2–Persons to whom family actual means test applies

1067G-G2.        General provision

1067G‑G2.  Subject to point 1067G‑G3, the family actual means test applies to a person who:

(a)

claims or receives youth allowance; and

(b)

is not independent; and

(c)

has a parent who is a designated parent.

History

Point 1067G-G2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-G2 repealed by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G2 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G3.        Exceptions

1067G‑G3.(1)  The family actual means test does not apply to a person:

(a)

while a family member of the person is receiving exceptional circumstances relief payment; or

(b)

for so much of the calendar year in which the relief payment is received as follows the cessation of the relief payment.

1067G‑G3.(2)  In subpoint (1):

exceptional circumstances relief payment means:

(a)

exceptional circumstances relief payment under the Farm Household Support Act 1992; or

(b)

drought relief payment under that Act as in force immediately before the commencement of the Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997.

History

Point 1067G-G3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-G3 repealed by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G3 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G3 amended by Act No. 132, 2000, by s.3, Schedule 1(9) (Misdescribed);

Submodule 3–Identification of appropriate tax year

1067G-G4.        Meaning of appropriate tax year

1067G‑G4.  The appropriate tax year in relation to a person for a youth allowance payment period is:

(a)

the base tax year for the period; or

(b)

if a determination of a tax year is made by the Secretary under point 1067G‑G6 in relation to the person in respect of the period–the tax year specified in the determination.

History

Point 1067G-G4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-G4 amended by Act No. 45, 1998, by s.3, Schedule 2(47);

Point 1067G-G4 repealed by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G4 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G4 amended by Act No. 132, 2000, by s.3, Schedule 1(9) (Misdescribed);

1067G-G5.        Person who may request Secretary to determine appropriate tax year

1067G‑G5.(1)  This point applies to a person who claims or receives youth allowance if the following conditions are satisfied.

1067G‑G5.(2)  The first condition is that, except for this point, youth allowance:

(a)

would not be payable to the person because the rate of youth allowance is calculated to be nil; or

(b)

would be calculated to be payable at a reduced rate.

1067G‑G5.(3)  The second condition is that the person gives to the Secretary, in writing:

(a)

evidence, or an estimate, that the amount of the actual means of the person's family for the tax year (the following tax year) immediately after the base tax year is substantially less than it was in the base tax year:

(i)

because of a circumstance or event that is beyond the control of the person and the person's family members; or

(ii)

because the person or a family member of the person is undertaking full‑time study in the following tax year; or

(iii)

because a designated parent of the person has ceased to be a parent of the kind referred to in paragraph 10B(3)(c), (d), (e), (f) or (g); and

(b)

if subparagraph (a)(i) applies–evidence of the circumstance or event concerned;

and, if the person gives an estimate as referred to in paragraph (a), the person agrees, in writing, to the person's rate of youth allowance being recalculated if the actual means of the person's family for the following tax year exceed the amount of the estimate.

1067G‑G5.(4)  For the purposes of subparagraph (3)(a)(i), an expected decrease in the profitability of a business is not ordinarily to be taken to be a circumstance or event that is beyond the control of the person and the person's family members.

1067G‑G5.(5)  The third condition is that the person's family actual means are unlikely to increase beyond the amount evidenced, or estimated, under paragraph (3)(a) for the 2 years beginning on the later of the following days:

(a)

1 January in the following tax year; or

(b)

the day on which the amount of the family's actual means was reduced.

History

Point 1067G-G5 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G6.        Making of request

1067G‑G6.(1)  A person to whom point 1067G‑G5 applies may request the Secretary, in accordance with a form approved by the Secretary, to make a determination under this point in relation to a youth allowance payment period.

1067G‑G6.(2)  If:

(a)

the person makes such a request; and

(b)

the youth allowance payment period to which the request relates ends on or after the later of:

(i)

the day on which the request is made; or

(ii)

1 January in a year;

the Secretary must determine, subject to subpoint (3), that the appropriate tax year for the person in relation to the youth allowance payment period is the tax year immediately after the base tax year.

1067G‑G6.(3)  If the request is based on an estimate, the Secretary may make a determination only if he or she is satisfied that the estimate is current and reasonable.

History

Point 1067G-G6 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Submodule 4–Actual means of person's family

1067G-G7.        How to work out the actual means of person's family

1067G‑G7.(1)  To work out the actual means of the family of a person (the claimant/recipient) for the appropriate tax year, first calculate, in accordance with this Submodule, the actual means of the claimant/recipient and the actual means of each family member of the claimant/recipient and then apply the formula in subpoint 1067G‑G13(1) using the results of those calculations.

1067G‑G7.(2)  A reference in any of the following provisions of this Submodule to a relevant person is a reference to the claimant/recipient or a family member of the claimant/recipient.

History

Point 1067G-G7 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G8.        Meaning of actual means

1067G‑G8.(1)  Subject to point 1067G‑G9, the actual means of a relevant person for the appropriate tax year is an amount equal to the total spending and savings of the person in that tax year.

1067G‑G8.(2)  An amount of spending or savings is taken to have been spent or saved in the appropriate tax year if the Secretary considers that the amount should be so taken.

History

Point 1067G-G8 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G9.        Amounts not included in actual means of a relevant person

1067G‑G9.(1)  This point applies in working out the actual means, for the appropriate tax year, of a relevant person.

History

Point 1067G-G9(1) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G‑G9.(2)  The following amounts spent or saved in the appropriate tax year by the person are not included in the actual means of the person:

(a)

spending or savings from any income assistance received by the person in that tax year;

(b)

spending for the maintenance of:

(i)

a child of the person if the person does not have legal responsibility for the day‑to‑day care, welfare and development of the child; or

(ii)

a former partner of the person;

(e)

if the person has a disability–spending to acquire, or modify, property to assist the person to cope with the disability;

(f)

spending or savings from any arm's length loan received by the person in that tax year;

(g)

spending to repay a loan received by the person in that tax year that is not an arm's length loan, or to pay interest on the loan;

(h)

spending or savings from the proceeds of any liquidation of assets of the person that were held at the beginning of that year;

(i)

spending or savings from the amount of any windfall gain that is not a gift to the person;

(j)

spending or savings, of not more than $6,000, from income that is exempt income under item 1.4 of the table in section 51‑5 of the Income Tax Assessment Act 1997;

(k)

spending or savings from any part of a lump sum compensation payment made to the person on which tax is not payable under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

History

Point 1067G-G9(2) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G9(2)(c) and (d) repealed by Act No. 172, 1999, by s.3, Schedule 1(4);

1067G‑G9.(3)  Also, the actual means of the person do not include the following amounts:

(a)

subject to subpoint (4), an amount equal to the amount of the income or resources of a business of the person that is deductible under the Income Tax Assessment Act 1936, or the Income Tax Assessment Act 1997 because the amount was, or will be, necessarily incurred in carrying on the business;

(b)

an amount equal to the amount of any reduction in liquid assets of the person held at the beginning of the appropriate tax year and not accounted for by spending of a kind referred to in subpoint (2);

(c)

if the person spent an amount in the appropriate tax year in boarding away from home one or more family members who fulfilled either or both of the following conditions at any time during the year:

(i)

the family member qualified for the boarding allowance under the AIC scheme;

(ii)

the family member was a secondary student who was not independent and was required to live away from home;

            an amount of $5,274 for each such family member.

History

Point 1067G-G9(3) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G9(3)(c) inserted by Act No. 172, 1999, by s.3, Schedule 1(5);

1067G‑G9.(4)  The reference in paragraph (3)(a) to the amount of the income or resources of a business of the person that is deductible does not include:

(a)

the amount of any losses from the business that are carried forward from a tax year earlier than the appropriate tax year; or

(b)

the amount of a contribution to a superannuation fund, in relation to the business, that exceeds:

(i)

for an employee–the minimum contribution for the employee under the Superannuation Guarantee (Administration) Act 1992; or

(ii)

for a person engaged otherwise than as an employee–the lesser of $3,000 and the total amount of the contributions for the person, and each family member of the person, for the appropriate tax year.

History

Point 1067G-G9(4) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G10.       Amounts not included in actual means of a family member of claimant/recipient

1067G‑G10.  In working out the actual means, for the appropriate tax year, of a family member of the claimant/recipient, being a family member of a kind referred to in subparagraph 23(15)(b)(i), (ii) or (iii), spending or savings from any income of the family member from employment (except so much of such spending or savings as exceeds $6,000) is not included.

History

Point 1067G-G10 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G10 amended by Act No. 172, 1999, by s.3, Schedule 1(6);

1067G-G12.       Powers of Secretary to determine fair market value

1067G‑G12.(1)  If the Secretary considers that an amount of spending that would otherwise be included in the actual means of a relevant person does not represent the fair market value of the matter or thing to which the spending related:

(a)

the Secretary must determine the fair market value of the matter or thing; and

(b)

an amount equal to the value so determined is taken to be the amount of the spending.

1067G‑G12.(2)  If the Secretary considers that spending by a person other than a family member of a relevant person is spending for the benefit of the relevant person:

(a)

the Secretary must determine the fair market value of the matter or thing to which the spending related; and

(b)

an amount equal to the value so determined is taken to be an amount of spending by the relevant person.

History

Point 1067G-G12 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

1067G-G13.       Actual means of family of claimant/recipient

1067G‑G13.(1)  The actual means of the family of a claimant/recipient for the appropriate tax year is the amount worked out using the formula:

History

Point 1067G-G13(1) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G13(1) (formula) repealed and substituted by Act No. 83, 1999, by s.3, Schedule 1, Part 7(172);

1067G‑G13.(2)  In this section:

after‑tax income, in relation to a parent of the claimant/recipient for the appropriate tax year, means the gross income of the parent for that year less any income tax or medicare levy payable in respect of the parent's taxable income for that year.

GAM (gross actual means), in relation to the claimant/recipient's family for the appropriate tax year, means the total of the amounts of the actual means, for that year, of the claimant/recipient and of each of the family members of the claimant/recipient.

NITML (notional income tax/medicare levy), in relation to a parent of the claimant/recipient for the appropriate tax year, means the sum of:

(a)

the amount of income tax, before any rebates that would be notionally payable by the parent for that year; and

(b)

the amount of medicare levy that would be notionally payable by the parent for that year if none of the parent's children who are children referred to in paragraph 23(15)(b) had a separate net income within the meaning of section 159J of the Income Tax Assessment Act 1936 in that year;

that would result in the after‑tax income of the parent for that year being an amount equal to one‑half of GAM of the claimant/recipient's family for that year.

NPBL (net passive business loss) means the sum of the net passive business losses (if any) of each of the parents of the claimant/recipient in the appropriate tax year.

TNITML (total notional income tax/medicare levy) means the total of the amounts of NITML in relation to each of the parents of the claimant/recipient for the appropriate tax year.

History

Point 1067G-G13(2) inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Point 1067G-G13(2) (paragraph (a) of the definition of NITML (notional income tax/medicare levy) amended by Act No. 83, 1999, by s.3, Schedule 1, Part 7(173);

Point 1067G-G13(2) (definition of TFTI (tax-free threshold increase) repealed by Act No. 83, 1999, by s.3, Schedule 1, Part 7(174);

Submodule 5–Family actual means free area

1067G-G14.       Family actual means free area

1067G‑G14.  A person's family actual means free area is the amount that is the person's parental income free area worked out under Submodule 5 of Module F.

History

Point 1067G-G14 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Submodule 6–Reduction for family actual means

1067G-G15.       Reduction for family actual means

1067G‑G15.(1)  A person's reduction for family actual means for the appropriate tax year is the amount obtained by dividing by 26 the person's family actual means excess for that year.

1067G‑G15.(2)  A person's family actual means excess for the appropriate tax year is the amount worked out using the formula:

where:

actual family means means the actual means of the person's family for that year.

actual means free area means the person's family actual means free area.

1067G‑G15.(3)  If the amount worked out under subsection (2) is an amount of dollars and cents, disregard the amount of cents.

1067G‑G15.(4)  If the amount worked out under subsection (2) is less than $1, the amount is taken to be nil.

History

Point 1067G-G15 inserted by Act No. 106, 2000, by s.3, Schedule 3(3);

Module H–Income test

1067G-H1.         Effect of ordinary income on maximum payment rate

1067G-H1.  This is how to work out the effect of a person's ordinary income, and the ordinary income of a partner of the person, on the person's maximum payment rate:

Note 1:     For ordinary income see subsection 8(1).

Note 2:     The application of the income test is affected by provisions concerning:

(a)   the general concept of ordinary income (sections 1072 and 1073);

(b)   business income (sections 1074 and 1075);

(c)   deemed income from financial assets (sections 1076 to 1084A);

(d)   income streams (sections 1095 to 1099DAA);

(e)   disposal of income (sections 1106 to 1112);

History

Point 1067G-H1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H1 (Note 2) amended by Act No. 45, 1998, by s.3, Schedule 3, Part 3(24);

Point 1067G-H1 (Step 1, Note) repealed by Act No. 35, 2003, by s.3, Schedule 6, Part 2(21);

Point 1067G-H1 (paragraph (d) of Note 2) amended by Act No. 36, 2006, by s.3, Schedule 8, Part 2(36);

1067G-H2.         Ordinary income of members of certain couples

1067G-H2.  If a person is a member of a couple and the person's partner is receiving a social security pension, a service pension, income support supplement or a rehabilitation allowance, the person's ordinary income is taken to be one half of the sum of:

(a)

the amount that would be the person's ordinary income if he or she were not a member of a couple; and

(b)

the amount that would be the ordinary income of the person's partner if the partner were not a member of a couple.

History

Point 1067G-H2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H2 amended by Act No. 73 of 2002, by s.3, Schedule 1(85);

1067G-H3.         Friendly society amounts

1067G-H3.  The ordinary income of a person:

(a)

who has a temporary incapacity exemption under section 542A; or

(b)

who is a partner of a person who has a temporary incapacity exemption under that section;

is not to include any amount received from an approved friendly society in respect of the incapacity to which the temporary incapacity exemption relates.

History

Point 1067G-H3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H4.         Lump sum payments arising from termination of employment

History

Heading replaced by Act No. 154, 2005, by s.3, Schedule 17, Part 6(32) (Note);

1067G-H4.  Subject to points 1067G‑H10 to 1067G‑H20 (inclusive), if:

(a)

a person's employment has been terminated; and

(b)

as a result the person is entitled to a lump sum payment from the person's former employer;

the person is taken to have received the lump sum payment on the day on which the person's employment was terminated.

History

Point 1067G-H4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H5.         Ordinary income to include certain sick leave entitlements

1067G-H5.  If a person is qualified for youth allowance and has a temporary incapacity exemption under section 542A, the person's ordinary income is taken to include an amount equal to the amount in respect of sick leave worked out under points 1067G‑H6, 1067G‑H7 and 1067G‑H8.

History

Point 1067G-H5 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H6.         Sick leave entitlements

1067G-H6.  If:

(a)

a person has sick leave entitlements on a day that the person is incapacitated for work; and

(b)

the person has the right to claim payment from the person's employer by way of sick leave payment in respect of that day; and

(c)

the person's employer is able to pay the person the person's sick leave payment in respect of that day; and

(d)

the person is not receiving a leave payment (other than a sick leave payment) in respect of that day;

the person is, for the purposes of this point, taken to have received a sick leave payment equal to the person's sick leave entitlements in respect of that day, assuming that the person does not exercise any rights the person may have in relation to the amount to be paid in respect of that day.

History

Point 1067G-H6 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H7.         Subsequent consecutive applications of point 1067G‑H6

1067G-H7.  If point 1067G‑H6 has applied to a person in respect of a day, then, for the purposes of any subsequent consecutive applications of the point, the person's sick leave entitlements are to be taken to be reduced by a day.

History

Point 1067G-H7 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H8.         Sick leave payments already included in ordinary income

1067G-H8.  A person's ordinary income is not to include a payment received by the person in respect of sick leave to the extent that an amount equal to the payment has been included in the person's ordinary income under point 1067G‑H5.

History

Point 1067G-H8 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H9.         Granting of allowance after a cancellation

1067G-H9.  If:

(a)

point 1067G‑H5 has applied to a person while the person was qualified for youth allowance and had a temporary incapacity exemption under section 542A; and

(b)

that allowance has ceased to be payable under Subdivision B of Division 9 of Part 2.11, or has been cancelled under Subdivision E of that Division; and

(c)

at least 6 weeks after the day on which the youth allowance ceased to be payable or was cancelled, the person is granted youth allowance, and has a temporary incapacity exemption under section 542A, again;

point 1067G‑H5 applies to the person in respect of the person's sick leave entitlements.

History

Point 1067G-H9 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H10        Directed termination payments excluded

1067G‑H10.  If:

(a)

a person's employment has been terminated; and

(b)

as a result the person is entitled to a lump sum payment from the person's former employer; and

(c)

the payment, or part of the payment, is a directed termination payment within the meaning of section 82‑10F of the Income Tax (Transitional Provisions) Act 1997;

the payment, or that part, is to be disregarded in working out the ordinary income of the person for the purposes of this Module.

History

Point 1067G-H10 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H10 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(16);

Point 1067G-H10 repealed and substituted by Act No. 15, 2007, by s.3, Schedule 1, Part 2(305);

1067G-H11.       Certain leave payments taken to be ordinary income–employment continuing

1067G‑H11.  If:

(a)

a person is employed; and

(b)

the person is on leave for a period; and

(c)

the person is or was entitled to receive a leave payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise) in respect of a part or all of a leave period;

the person is taken to have received ordinary income for a period (the income maintenance period) equal to the leave period to which the leave payment entitlement relates.

History

Point 1067G-H11 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H11 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(48);

1067G-H12.       Certain termination payments taken to be ordinary income

History

Heading replaced by Act No. 154, 2005, by s.3, Schedule 17, Part 6(17) (Note);

1067G‑H12.  If:

(a)

a person's employment has been terminated; and

(b)

the person receives a termination payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise);

the person is taken to have received ordinary income for a period (the income maintenance period) equal to the period to which the payment relates.

History

Point 1067G-H12 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H12 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(48);

Point 1067G-H12(b) amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(17);

Point 1067G-H12 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(18);

1067G-H13.       More than one termination payment on a day

History

Heading amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(19) (Note);

1067G‑H13.  If:

(a)

the person is covered by point 1067G‑H12; and

(b)

the person receives more than one termination payment on a day;

the income maintenance period is worked out by adding the periods to which the payments relate.

History

Point 1067G-H13 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H13 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(48);

Point 1067G-H13(b) amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(19);

Point 1067G-H13 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(20);

1067G-H14.       Start of income maintenance period–employment continuing

1067G‑H14.  If the person is covered by point 1067G‑H11, the income maintenance period starts on the first day of the leave period to which the leave payment entitlement relates.

History

Point 1067G-H14 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H14 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(48);

1067G-H14A.     Start of income maintenance period–employment terminated

1067G‑H14A.  Subject to point 1067G‑H14C, if the person is covered by point 1067G‑H12, the income maintenance period starts, subject to point 1067G‑H14B, on the day the person is paid the termination payment.

History

Point 1067G-H14A inserted by Act No. 45, 1998, by s.3, Schedule 2(48);

Point 1067G-H14A amended by Act No. 70, 2000, by s.3, Schedule 3(19);

Point 1067G-H14A amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(21);

1067G-H14B.     Commencement of income maintenance period where there is a second termination payment

History

Heading amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(22) (Note);

1067G‑H14B.  If a person who is covered by point 1067G‑H12 is subject to an income maintenance period (the first period) and the person is paid another termination payment during that period (the second termination payment), the income maintenance period for the second termination payment commences the day after the end of the first period.

History

Point 1067G-H14B inserted by Act No. 45, 1998, by s.3, Schedule 2(48);

Point 1067G-H14B amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(22);

1067G-H14C.     Start of income maintenance period where liquid assets test waiting period applies

1067G‑H14C.  If a person to whom point 1067G‑H14A applies is subject to a liquid assets test waiting period, the income maintenance period is taken to have started on the day on which the liquid assets test waiting period started.

History

Point 1067G-H14C inserted by Act No. 70, 2000, by s.3, Schedule 3(20);

1067G-H15.       Leave payments or termination payments in respect of periods longer than a fortnight

History

Heading amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(23) (Note);

1067G-H15.  Subject to points 1067G‑H5 to 1067G‑H9 (inclusive), if:

(a)

a person receives a leave payment or termination payment; and

(b)

the payment is in respect of a period greater than a fortnight;

the person is taken to receive in a payment fortnight or part of a payment fortnight an amount calculated by:

(c)

dividing the amount received by the number of days in the period to which the payment relates (daily rate); and

(d)

multiplying the daily rate by the number of days in the payment fortnight that are also in the period.

History

Point 1067G-H15 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H15(a) amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(23);

Point 1067G-H15(b), (c) and (d) amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(24);

1067G-H16.       Secretary may determine in certain circumstances that the whole or a part of an income maintenance period does not apply

1067G‑H16.  If the Secretary is satisfied that a person is in severe financial hardship because the person has incurred unavoidable or reasonable expenditure while an income maintenance period applies to the person, the Secretary may determine that the whole, or any part, of the period does not apply to the person.

Note 1:     For in severe financial hardship see subsection 19C(2) (person who is not a member of a couple) and subsection 19C(3) (person who is a member of a couple).

Note 2:     For unavoidable or reasonable expenditure see subsection 19C(4).

Note 3:     If an income maintenance period applies to a person, then, during that period:

(a)   the allowance claimed may not be payable to the person; or

(b)   the amount of the allowance payable to the person may be reduced.

History

Point 1067G-H16 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H16 repealed and substituted (including Notes 1, 2 and 3) by Act No. 45, 1998, by s.3, Schedule 3, Part 4(29);

1067G-H17.       When a person receives a leave payment or a termination payment

History

Heading amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(23) (Note);

1067G-H17.  For the purposes of points 1067G‑H6 to 1067G‑H16 (inclusive), a person (first person) is taken to receive a leave payment or termination payment if the payment is made to another person:

(a)

at the direction of the first person or a court; or

(b)

on behalf of the first person; or

(c)

for the benefit of the first person; or

(d)

the first person waives or assigns the first person's right to receive the payment.

History

Point 1067G-H17 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H17 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(25);

1067G-H18.       Single payment in respect of different kinds of termination payments

History

Heading amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(26) (Note);

1067G‑H18.  If a person who is covered by point 1067G‑H12 receives a single payment in respect of different kinds of termination payments, then, for the purposes of the application of points 1067G‑H11 to 1067G‑H17 (inclusive), each part of the payment that is in respect of a different kind of termination payment is taken to be a separate payment and the income maintenance period in respect of the single payment is worked out by adding the periods to which the separate payments relate.

History

Point 1067G-H18 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H18 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(49);

Point 1067G-H18 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(26);

Point 1067G-H18 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(27);

Point 1067G-H18 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(28);

Point 1067G-H18 amended by Act No. 15, 2007, by s.3, Schedule 1, Part 2(306);

1067G-H19.       Definitions

1067G-H19.  In points 1067G‑H11 to 1067G‑H18 (inclusive):

payment fortnight means a fortnight in respect of which a youth allowance is paid, or would be paid apart from the application of an income maintenance period, to a person.

period to which the payment relates means:

(a)

if the payment is a leave payment–the leave period to which the payment relates; or

(b)

if the payment is a redundancy payment and is calculated as an amount equivalent to an amount of ordinary income that the person would (but for the redundancy) have received from the employment that was terminated–the period for which the person would have received that amount of ordinary income; or

(c)

if the payment is a redundancy payment and paragraph (b) does not apply–the period of weeks (rounded down to the nearest whole number) in respect of which the person would have received ordinary income, from the employment that was terminated, of an amount equal to the amount of the redundancy payment if:

(i)

the person's employment had continued; and

(ii)

the person received ordinary income from the employment at the rate per week at which the person usually received ordinary income from the employment prior to the termination.

redundancy payment does not include a directed termination payment within the meaning of section 82‑10F of the Income Tax (Transitional Provisions) Act 1997.

termination payment means:

(a)

a leave payment relating to a person's employment that has been terminated; or

(b)

a redundancy payment.

History

Point 1067G-H19 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

period to which the payment relates inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 6(29);

redundancy payment inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 6(30);

redundancy payment repealed and substituted by Act No. 15, 2007, by s.3, Schedule 1, Part 2(307);

roll-over amended by Act No. 154, 2005, by s.3, Schedule 17, Part 6(31);

roll-over repealed by Act No. 15, 2007, by s.3, Schedule 1, Part 2(308);

termination payment inserted by Act No. 154, 2005, by s.3, Schedule 17, Part 6(32);

Point 1067G-H19 amended by Act No. 15, 2007, by s.3, Schedule 1, Part 2(306);

1067G-H20.       Meaning of leave payment

1067G-H20.  In points 1067G‑H5 to 1067G‑H19 (inclusive):

leave payment includes a payment in respect of sick leave, annual leave, maternity leave and long service leave.

History

Point 1067G-H20 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H21.       Ordinary income includes certain periodical payments from relatives

1067G-H21.  Subject to point 1067G‑H22 (and despite paragraph 8(8)(z)), a person's ordinary income for the purposes of this Module includes a periodical payment or benefit by way of gift or allowance from the father, mother, son, daughter, brother or sister of the person.

History

Point 1067G-H21 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H22.       Board and lodging

1067G-H22.  A person's ordinary income is not to include a payment to the person for board or lodging provided by the person to the person's father, mother, son, daughter, brother or sister.

History

Point 1067G-H22 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H23.       Ordinary income generally taken into account when first earned, derived or received

1067G-H23.  Subject to points 1067G‑H23A, 1067‑H23B, 1067G‑H24 and 1067G‑H25 and section 1073, ordinary income is to be taken into account in the fortnight in which it is first earned, derived or received.

History

Point 1067G-H23 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H23 amended by Act No. 45, 1998, by s.3, Schedule 2(50);

1067G-H23A.     Claimant or recipient receives lump sum amount for remunerative work

1067G‑H23A.  If a person whose claim for youth allowance has been granted receives, after the claim was made, a lump sum amount that:

(a)

is paid to him or her in relation to remunerative work; and

(b)

is not a payment to which point 1067G‑H24 applies; and

(c)

is not an exempt lump sum;

the person is, for the purposes of this Module, taken to receive one fifty‑second of that amount as ordinary income during each week in the 12 months commencing on the day on which the person becomes entitled to receive that amount.

History

Point 1067G-H23A inserted by Act No. 45, 1998, by s.3, Schedule 2(51);

1067G-H23B.     Partner of claimant or recipient receives lump sum amount for remunerative work

1067G‑H23B.  If:

(a)

a person whose claim for youth allowance has been granted is a member of a couple; and

(b)

after the person had made the claim, the person's partner receives a lump sum amount that:

(i)

is paid to him or her in relation to remunerative work; and

(ii)

is not a payment to which point 1067G‑H24 applies; and

(iii)

is not an exempt lump sum;

the partner is, for the purposes of this Module, taken to receive one fifty‑second of that amount as ordinary income during each week in the 12 months commencing on the day on which the partner becomes entitled to receive that amount.

History

Point 1067G-H23B inserted by Act No. 45, 1998, by s.3, Schedule 2(51);

1067G-H23C.     Operation of points 1067G‑H23A and 1067G‑H23B

1067G‑H23C.  Points 1067G‑H23A and 1067G‑H23B have effect even if the person who has made the claim:

(a)

is subject to a liquid assets test waiting period or an income maintenance period in respect of the allowance claimed; or

(b)

is subject to a seasonal work preclusion period;

during the period of 12 months referred to in those points.

History

Point 1067G-H23C inserted by Act No. 45, 1998, by s.3, Schedule 2(51);

1067G-H24.       Ordinary income received at intervals longer than one fortnight

1067G-H24.  Subject to points 1067G‑H10 to 1067G‑H20 (inclusive), if:

(a)

a person receives a number of ordinary income payments; and

(b)

each payment is in respect of a period (work period) that is greater than a fortnight; and

(c)

there is reasonable predictability or regularity as to the timing of the payments; and

(d)

there is reasonable predictability as to the quantum of the payments;

the person is taken to receive in a fortnight falling within, or overlapping with, a work period an amount calculated by:

(e)

dividing the amount received by the number of days in the work period (daily rate); and

(f)

multiplying the daily rate by the number of days in the fortnight that are also within the work period.

History

Point 1067G-H24 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H25.       Payment of arrears of periodic compensation payments

1067G-H25.  If:

(a)

at the time of an event that gives rise to an entitlement of a person to compensation, the person is receiving youth allowance; and

(b)

in relation to that entitlement, the person receives a payment of arrears of periodic compensation;

the person is taken to receive, in a fortnight falling within, or overlapping with, the periodic payments period, an amount calculated by:

(c)

dividing the amount received by the number of days in the periodic payments period (daily rate); and

(d)

multiplying the daily rate by the number of days in the fortnight that are also within the periodic payments period.

Note:        For periodic payments period see section 17.

History

Point 1067G-H25 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H26.       Partner income free area

1067G‑H26.  The partner income free area for a person is:

(a)

if the person's partner is not receiving a social security benefit and has not turned 21–the amount of income of the partner (rounded up to the nearest dollar) beyond which youth allowance would not be payable to the partner if the partner were qualified for a youth allowance and were not undertaking full‑time study (see section 541B); or

(b)

if the person's partner is not receiving a social security benefit and has turned 21–the amount of income of the partner (rounded up to the nearest dollar) beyond which newstart allowance would not be payable to the partner if the partner were qualified for a newstart allowance; or

(c)

if the person's partner is receiving a social security benefit–the amount of income of the partner (rounded up to the nearest dollar) beyond which that benefit would not be payable to the partner.

History

Point 1067G-H26 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H26 repealed and substituted by Act No. 45, 1998, by s.3, Schedule 2(52);

1067G-H27.       Partner income excess

1067G-H27.  If:

(a)

a person is a member of a couple; and

(b)

the person's partner is not receiving a social security pension, service pension, income support supplement or a rehabilitation allowance; and

(c)

the partner's ordinary income exceeds the partner income free area for the partner;

then:

(d)

the person has a partner income excess; and

(e)

the person's partner income excess is the amount by which the partner's ordinary income exceeds the partner income free area.

History

Point 1067G-H27 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H27(b) amended by Act No. 73 of 2002, by s.3, Schedule 1(86);

1067G-H28.       Partner income reduction

1067G-H28.  If a person has a partner income excess, the person's partner income reduction is an amount equal to 60% of the person's partner income excess.

Example:

Facts:      Alice's partner Martin has an ordinary income of $800. Assume that the partner income free area under point 1067G‑H26 is $640.

Result:     Martin's ordinary income exceeds the partner income free area. Alice therefore has a partner income excess under point 1067G‑H27 of:

Alice's partner income reduction under point 1067G‑H28 is therefore:

History

Point 1067G-H28 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H28 amended by Act No. 154, 2005, by s.3, Schedule 17, Part 1(1);

Point 1067G-H28 (Example) repealed and substituted by Act No. 154, 2005, by s.3, Schedule 17, Part 1(2);

1067G-H29.       Ordinary income free area

1067G-H29.  A person's ordinary income free area is:

(a)

if the person is undertaking full‑time study at any time in the fortnight in respect of which a youth allowance may be payable–$236; or

(aa)

if the person is a new apprentice at any time in the fortnight in respect of which a youth allowance may be payable–$236; or

(b)

otherwise–$62.

History

Point 1067G-H29 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H29(a) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(90);

Point 1067G-H29(b) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(91);

Point 1067G-H29(aa) inserted by Act No. 66, 2005, by s.3, Schedule 1, Part 1(12);

1067G-H30.       Ordinary income excess

1067G-H30.  If a person's ordinary income exceeds the person's ordinary income free area:

(a)

the person has an ordinary income excess; and

(b)

the person's ordinary income excess is the amount by which the person's ordinary income exceeds the person's ordinary income free area.

History

Point 1067G-H30 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H31.       Ordinary income reduction

1067G-H31.  If a person has an ordinary income excess, the person's ordinary income reduction is the sum of:

(a)

the person's lower range reduction (if any) (see point 1067G‑H32); and

(b)

the person's upper range reduction (if any) (see point 1067G‑H33).

History

Point 1067G-H31 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-H32.       Lower range reduction

1067G‑H32.  The person's lower range reduction is an amount equal to 50% of the part of the person's ordinary income excess that does not exceed:

(a)

if the person is undertaking full‑time study at any time in the fortnight in respect of which a youth allowance may be payable–$80; or

(b)

if the person is a new apprentice at any time in the fortnight in respect of which a youth allowance may be payable–$80; or

(c)

otherwise–$188.

History

Point 1067G-H32 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H32 repealed and substituted by Act No. 154, 2005, by s.3, Schedule 17, Part 1(3);

1067G-H33.       Upper range reduction

1067G‑H33.  The person's upper range reduction is an amount equal to 60% of the part (if any) of the person's ordinary income excess that exceeds:

(a)

if the person is undertaking full‑time study at any time in the fortnight in respect of which a youth allowance may be payable–$80; or

(b)

if the person is a new apprentice at any time in the fortnight in respect of which a youth allowance may be payable–$80; or

(c)

otherwise–$188.

History

Point 1067G-H33 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-H33 (Example) repealed by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(92);

Point 1067G-H33 repealed and substituted by Act No. 154, 2005, by s.3, Schedule 17, Part 1(3);

Module J–Student income bank

1067G-J1.         Student income bank

1067G-J1.  A person's ordinary income under Module H may be reduced under this Module. This diagram sets out how to work out:

(a)

whether the person's ordinary income for a particular fortnight, in respect of which youth allowance may be payable to the person, is to be reduced; and

(b)

if it is to be reduced, the amount of the reduction.

History

Point 1067G-J1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-J2.         Application of this Module

1067G-J2.  This Module applies to a person during a particular fortnight, in respect of which youth allowance may be payable to the person, if the person is undertaking full‑time study (see section 541B) or is a new apprentice (see subsection 23(1)) at any time during the fortnight.

History

Point 1067G-J2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-J2 amended by Act No. 66, 2005, by s.3, Schedule 1, Part 1(13);

1067G-J3.         Income bank credit

1067G-J3.  A person's income bank credit for a particular income bank fortnight of the person is to be worked out as follows:

History

Point 1067G-J3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-J3 (method statement, paragraph (a) of step 3) amended by Act No. 66, 2005, by s.3, Schedule 1, Part 1(14);

Point 1067G-J3 (method statement, paragraph (aa) of step 3) inserted by Act No. 66, 2005, by s.3, Schedule 1, Part 1(15);

1067G-J4.         Income credit

1067G-J4.  For the purposes of point 1067G‑J3, if the amount that would, apart from this Module, be the person's ordinary income for an income bank fortnight of the person is less than $236:

(a)

the person has an income credit for that fortnight; and

(b)

the income credit is an amount equal to the difference between $236 and the first‑mentioned amount.

History

Point 1067G-J4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-J4 amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(93);

1067G-J5.         Drawing from income bank credit

1067G-J5.  For the purposes of point 1067G‑J3, if the amount that would, apart from this Module, be the person's ordinary income for an income bank fortnight of the person is greater than $236:

(a)

the person is taken to have drawn from the person's income bank credit in respect of that fortnight; and

(b)

the amount drawn is taken to be an amount equal to the difference between the first‑mentioned amount and $236.

History

Point 1067G-J5 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-J5 amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(94);

1067G-J6.         Income bank fortnight

1067G-J6.  For the purposes of this Module, an income bank fortnight of a person is any fortnight, in respect of which youth allowance may be payable to the person, during the whole or a part of which this Module applies to the person.

History

Point 1067G-J6 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-J7.         Opening balance following cancellation of another social security pension or benefit

1067G‑J7.  If:

(a)

a person ceases to be a working credit participant because of a determination to cancel, or an automatic cancellation of, the person's social security pension or social security benefit; and

(b)

the person had a working credit balance greater than nil immediately before the date of effect of the determination or cancellation; and

(c)

the person makes a claim, or is taken to have made a claim, for a youth allowance; and

(d)

the Secretary determines that the claim is to be granted with effect from a day within 12 months after the date of effect mentioned in paragraph (b); and

(e)

the person becomes a person to whom this Module applies on a day (the module application day), being either the day with effect from which the claim is granted or a day following that day;

the working credit balance mentioned in paragraph (b) becomes the opening balance of the income bank credit applicable to the person on the module application day.

History

Point 1067G-J7 inserted by Act No. 35, 2003, by s.3, Schedule 6, Part 2(22);

1067G-J8.         Opening balance following suspension of youth allowance

1067G‑J8.  If:

(a)

a person ceases to be a working credit participant because of a determination to suspend the person's youth allowance; and

(b)

the person had a working credit balance greater than nil immediately before the date of effect of the determination; and

(c)

within 12 months after the date of effect of the determination:

(i)

the person commences to undertake full‑time study or becomes a new apprentice; and

(ii)

the payment of the person's youth allowance is resumed; and

(d)

the person becomes a person to whom this module applies on the day with effect from which the person's youth allowance is resumed;

the working credit balance mentioned in paragraph (b) becomes the opening balance of the income bank credit applicable to the person on the day mentioned in paragraph (d).

History

Point 1067G-J8 inserted by Act No. 35, 2003, by s.3, Schedule 6, Part 2(22);

Point 1067G-J8(c)(i) amended by Act No. 66, 2005, by s.3, Schedule 1, Part 1(16);

1067G-J9.         Opening balance following suspension and subsequent cancellation of another social security pension or benefit

1067G‑J9.  If:

(a)

a person ceases to be a working credit participant because of a determination to suspend the person's social security pension or social security benefit; and

(b)

while the person's pension or benefit is suspended, there is a determination to cancel the person's pension or benefit; and

(c)

the person had a working credit balance greater than nil immediately before the date of effect of the suspension determination; and

(d)

the person makes a claim, or is taken to have made a claim, for a youth allowance; and

(e)

the Secretary determines that the claim is to be granted with effect from a day within 12 months after the date of effect mentioned in paragraph (c); and

(f)

the person becomes a person to whom this Module applies on a day (the module application day), being either the day with effect from which the claim is granted or a day following that day;

the working credit balance mentioned in paragraph (c) becomes the opening balance of the income bank credit applicable to the person on the module application day.

History

Point 1067G-J9 inserted by Act No. 35, 2003, by s.3, Schedule 6, Part 2(22);

1067G-J10.       Opening balance following commencement of full‑time study by youth allowance recipient

1067G‑J10.  If:

(a)

a person is receiving youth allowance and is not undertaking full‑time study; and

(b)

the person commences to undertake full‑time study; and

(c)

either because of a determination made as a result of the commencement or, if no determination is necessary, because of the commencement itself, the person, on a day (the module application day):

(i)

ceases to be a working credit participant; and

(ii)

becomes a person to whom this Module applies; and

(d)

the person had a working credit balance greater than nil immediately before the module application day;

the working credit balance mentioned in paragraph (d) becomes the opening balance of the income bank credit applicable to the person on the module application day.

History

Point 1067G-J10 inserted by Act No. 35, 2003, by s.3, Schedule 6, Part 2(22);

1067G-J11.       Opening balance following commencement as a new apprentice by youth allowance recipient

1067G‑J11.  If:

(a)

a person is receiving youth allowance and is not a new apprentice; and

(b)

the person becomes a new apprentice; and

(c)

either because of a determination made as a result of the commencement or, if no determination is necessary, because of the commencement itself, the person, on a day (the module application day):

(i)

ceases to be a working credit participant; and

(ii)

becomes a person to whom this Module applies; and

(d)

the person had a working credit balance greater than nil immediately before the module application day;

the working credit balance mentioned in paragraph (d) becomes the opening balance of the income bank credit applicable to the person on the module application day.

History

Point 1067G-J11 inserted by Act No. 66, 2005, by s.3, Schedule 1, Part 1(17);

Module K–Remote area allowance

1067G-K1.         Remote area allowance–person physically in remote area

1067G-K1.  An amount by way of remote area allowance is to be added to a person's rate of youth allowance if:

(a)

the person's rate of youth allowance apart from this point is greater than nil; and

(b)

the person's usual place of residence is situated in the remote area; and

(c)

the person is physically present in the remote area.

Note 1:     For remote area see subsection 14(1).

Note 2:     A person may be considered to be physically present in a remote area during temporary absences (see subsection 14(2)).

History

Point 1067G-K1 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-K2.         Rate of remote area allowance

1067G-K2.  A person's rate of remote area allowance is worked out using Table K.  Work out which family situation in the table applies to the person.  The rate of remote area allowance is the corresponding amount in column 3 plus an additional corresponding amount in column 4 for each child of the person, being a child to whom point 1067G‑K8 applies.

Note:        For member of a couple, partnered, illness separated couple and partnered (partner in gaol) see section 4.

History

Point 1067G-K2 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-K2 (table) amended by Act No. 68, 1999, by s.3, at Schedule 1, Part 1(95 to 97);

1067G-K3.         Meaning of remote area allowance

1067G-K3.  In Table K, remote area allowance means an amount added to a person's youth allowance by way of remote area allowance.

History

Point 1067G-K3 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-K4.         In remote area

1067G-K4.  For the purposes of Table K, a person is in the remote area if:

(a)

the person's usual place of residence is in the remote area; and

(b)

the person is physically present in the remote area.

History

Point 1067G-K4 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-K6.         Special rule if partner has a child but is not receiving a pension

1067G-K6.  If:

(a)

an additional allowance is to be included in the rate of remote area allowance for a person who is a member of a couple; and

(b)

the person's partner is not receiving a social security pension or social security benefit; and

(c)

the person's partner has a child to whom point 1067G‑K8 applies;

the child is taken, for the purposes of this Module, to be a child of the person, being a child to whom point 1067G‑K8 applies.

History

Point 1067G-K6 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-K7.         Special rule if partner has a child but is not receiving additional allowance for the child

1067G-K7.  If:

(a)

an additional allowance is to be included in the rate of remote area allowance for a person who is a member of a couple; and

(b)

the person's partner has a child to whom point 1067G‑K8 applies; and

(c)

the person's partner is not receiving additional allowance for the child;

the child is taken, for the purposes of this Module, to be a child of the person, being a child to whom point 1067G‑K8 applies.

History

Point 1067G-K7 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

1067G-K8.         Child to whom this point applies

1067G-K8.  This point applies to an FTB child in respect of whom a person is eligible for a Part A rate of family tax benefit that exceeds the person's base rate of family tax benefit under clause 4 of Schedule 1 to the Family Assistance Act.

History

Point 1067G-K8 inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G-K8 amended by Act No. 45, 1998, by s.3, Schedule 2(53);

Point 1067G-K8 (Note 2) amended by Act No. 45, 1998, by s.3, Schedule 2(54);

Point 1067G-K8 repealed and substituted by Act No. 83, 1999, by s.3, at Schedule 1, Part 1(99);

1067G-K9.         Special rule dealing with the death of an FTB child

1067G‑K9.  If a child to whom point 1067G‑K8 applies dies, this Module has effect, for a period of 14 weeks after the death of the child, as if the child had not died.

Note:        This point does not prevent this Module having the effect it would have had if the child would otherwise have ceased to be an FTB child during that 14 weeks.

History

Point 1067G-K9 inserted by Act No. 83, 1999, by s.3, at Schedule 1, Part 1(100);

Module L–Table of pensions, benefits, allowances and compensation

History

S.1067G (Module L-Heading) amended by Act No. 52, 2004, by s.3, Schedule 3(87);

History

Module L inserted by Act No. 18, 1998, by s.4, Schedule 2(8);

Point 1067G (Table (Items 19 and 27)) repealed by Act No. 45, 1998, by s.3, Schedule 2(55);

Point 1067G (Table) amended by Act No. 106, 2000, by s.3, Schedule 4, Part 2(56);

Point 1067G (Table (Item 27)) inserted by Act No. 106, 2000, by s.3, Schedule 4, Part 2(57);

Point 1067G (Table (Item 7)) amended by Act No. 73 of 2002, by s.3, Schedule 1(87);

Point 1067G (Table (Item 7A)) inserted by Act No. 73 of 2002, by s.3, Schedule 1(88);

S.1067G (Table-Heading) amended by Act No. 52, 2004, by s.3, Schedule 3(88);

S.1067G (Table column heading relating to Type of pension, benefit and allowance) amended by Act No. 52, 2004, by s.3, Schedule 3(89);

S.1067G (Table-Item 4A) inserted by Act No. 52, 2004, by s.3, Schedule 3(90);

S.1067G (Table-Item 20A) inserted by Act No. 52, 2004, by s.3, Schedule 3(91);