Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 7(j) of Schedule 3
Omit "or remote area allowance", substitute ", remote area allowance or clean energy supplement".
Income Tax Assessment Act 1997
1A Section 11 - 15 (table item headed "family assistance")
After:
child care rebate ........................... | 52 - 150 |
insert:
clean energy advance ........................ | 52 - 150 |
2 Section 11 - 15 (at the end of the table item headed "family assistance")
Add:
single income family supplement ................ | 52 - 150 |
3 Section 11 - 15 (table item headed "social security or like payments")
After:
child disability assistance ..................... | Subdivision 52 - A |
insert:
clean energy advance under the Farm Household Support Act 1992 |
|
clean energy payment under the Social Security Act 1991 |
|
clean energy payment under the Veterans' Entitlements Act 1986 |
|
clean energy payment under the Military Rehabilitation and Compensation Act 2004 |
|
4 At the end of subsection 52 - 10(1) (before the note)
Add:
; or (zb) clean energy payments under the Social Security Act 1991 .
5 Before subsection 52 - 10(2)
Insert:
(1L) Clean energy payments under the Social Security Act 1991 are exempt from income tax.
6 Section 52 - 15 (at the end of the cell at table item 1, column headed "the supplementary amount is the total of:")
Add:
; and (e) so much of the payment as is included by way of clean energy supplement |
7 Section 52 - 15 (at the end of the cell at table item 2, column headed "the supplementary amount is the total of:")
Add:
; and (g) so much of the payment as is included by way of clean energy supplement |
8 Section 52 - 15 (at the end of the cell at table item 3, column headed "the supplementary amount is the total of:")
Add:
; and (f) so much of the payment as is included by way of clean energy supplement |
9 Section 52 - 15 (at the end of the cell at table item 4, column headed "the supplementary amount is the total of:")
Add:
; and (e) so much of the payment as is included by way of clean energy supplement |
10 Section 52 - 40 (after table item 4)
Insert:
4A | Clean energy payment | Part 2.18A | Not applicable | Not applicable |
11 After paragraph 52 - 65(1)(a)
Insert:
(b) clean energy payments; or
12 Before subsection 52 - 65(2)
Insert:
(1G) Clean energy payments under the Veterans' Entitlements Act 1986 are exempt from income tax.
13 At the end of section 52 - 70
Add:
; and (e) so much of the payment as is included by way of clean energy supplement.
14 Section 52 - 75 (after table item 3)
Insert:
3A | Clean energy payment | Part IIIE | Not applicable |
15 Section 52 - 114 (at the end of the table)
Add:
22 | Clean energy payment (sections 83A, 209A and 238A and Part 5A of Chapter 11) | Exempt | Not applicable |
16 Section 52 - 150
Omit "or single income family bonus", substitute ", single income family bonus, clean energy advance or single income family supplement".
17 Section 53 - 10 (after table item 1)
Insert:
1A | Clean energy advance | None |
18 Paragraph 8(8)(jaa)
Omit "or single income family bonus", substitute ", single income family bonus or clean energy advance".
19 After paragraph 8(8)(yh)
Insert:
(yha) a clean energy payment under the Veterans' Entitlements Act;
20 After paragraph 8(8)(zna)
Insert:
(znb) a clean energy payment under the Military Rehabilitation and Compensation Act;
21 Before section 1224AA
Insert:
1224A Debts relating to low income supplements or essential medical equipment payments
(1) This section applies if:
(a) an individual has been paid:
(i) a low income supplement; or
(ii) an essential medical equipment payment;
because of a determination made under Part 3 of the Administration Act; and
(b) after the payment was made to the individual, the determination is or was (however described) changed, revoked, set aside, or superseded by another determination; and
(c) the decision to change, revoke, set aside or supersede the determination is or was made wholly or partly because the individual knowingly made a false or misleading statement, or knowingly provided false information; and
(d) apart from that statement or information, the payment would not have been paid.
(2) An amount equal to the payment is a debt due to the Commonwealth by the individual.
(3) Apart from section 1224AA, the other provisions of this Part under which debts arise do not apply in relation to payments to which this section applies.
22 Paragraph 1231(1AA)(b)
After "economic security strategy payment,", insert "low income supplement, essential medical equipment payment,".
23 Paragraph 1231(1AA)(b)
Omit "or bonus" (wherever occurring), substitute ", supplement or bonus".
Social Security (Administration) Act 1999
24 Subsection 47(1) (at the end of the definition of lump sum benefit )
Add:
; or (k) clean energy advance; or
(l) low income supplement or essential medical equipment payment.
25 After section 47C
Insert:
47D Payment of clean energy advance
(1) If an individual is qualified for a clean energy advance, the Secretary must pay the advance to the individual in a single lump sum:
(a) on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the advance to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: This section applies to a qualification under Subdivision A or C of Division 1 of Part 2.18A of the 1991 Act.
(2) However, the Secretary must not pay the advance if the Secretary is aware that the individual has died.
47DAA Payment of low income supplement or essential medical equipment payment
If an individual is qualified for a low income supplement or essential medical equipment payment, the Secretary must pay the supplement or payment (as the case requires) to the individual in a single lump sum in such manner as the Secretary considers appropriate.
26 Section 123A (after paragraph (c) of the definition of relevant payment )
Insert:
(ca) a clean energy payment; or
27 Section 123TC
Insert:
"clean energy income-managed payment" means:
(a) a clean energy advance under the 1991 Act; or
(b) a clean energy advance under the Veterans' Entitlements Act for service pension; or
(c) a clean energy advance under the Family Assistance Act; or
(d) quarterly clean energy supplement under the 1991 Act; or
(e) quarterly clean energy supplement under the Veterans' Entitlements Act for service pension.
28 After Subdivision DD of Division 5 of Part 3B
Insert:
Subdivision DE -- Clean energy income - managed payments
123XPJ Deductions from clean energy income - managed payments
Scope
(1) This section applies if:
(a) a person is subject to the income management regime; and
(b) a clean energy income - managed payment is payable to the person.
Deductions from clean energy income - managed payments
(2) The following provisions have effect:
(a) the Secretary must deduct from the payment the deductible portion of the payment;
(b) an amount equal to the deductible portion of the payment is credited to the Income Management Record;
(c) an amount equal to the deductible portion of the payment is credited to the person's income management account.
(3) For the purposes of subsection (2), the deductible portion of a clean energy income - managed payment is 100% of the amount of the payment.
29 Paragraph 129(3)(a)
After "pension bonus", insert ", low income supplement or essential medical equipment payment".
30 After subsection 238(1)
Insert:
(1A) Subsection (1) does not apply to a social security payment that is a payment of low income supplement or an essential medical equipment payment.
Veterans' Entitlements Act 1986
31 Paragraph 5H(8)(paa)
Omit "or single income family bonus", substitute ", single income family bonus or clean energy advance".
32 After paragraph 5H(8)(zza)
Insert:
(zzaaaa) a clean energy payment under the MRCA;
33 After paragraph 5H(8)(zzag)
Insert:
(zzah) a clean energy payment under Part IIIE;
Notes to the Clean Energy (Household Assistance Amendments) Act 2011
Note 1
The Clean Energy (Household Assistance Amendments) Act 2011 as shown in this compilation comprises Act No. 141 , 20 11 amended as indicated in the Tables below.
For all relevant information pertaining to application, saving or transitional provisions see Table A.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
141, 2011 | 29 Nov 2011 | See s. 2(1) |
| |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 | 12, 2012 | 21 Mar 2012 | Schedule 6 (items 144, 145): (a) | -- |
Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 | 98, 2012 | 29 June 2012 | Schedule 3 (item 24) and Schedule 6 (items 1, 2, 11): 1 Jan 2013 | Sch. 6 (item 11) |
(a) Subsection 2(1) (item s 21 and 22 ) of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
21. Schedule 6, item 144 | Immediately after the commencement of item 16 of Schedule 10 to the Clean Energy (Household Assistance Amendments) Act 2011 . However, the provision(s) do not commence at all if that item 16 commences before or at the same time as the provision(s) covered by table item 18. | 14 May 2012 |
22. Schedule 6, item 145 | Immediately after the commencement of item 2 of Schedule 10 to the Clean Energy (Household Assistance Amendments) Act 2011 . | 14 May 2012 |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
Schedule 2 |
|
Item 35 ................. | rep. No. 98, 2012 |
Schedule 6 |
|
Item 10 ................. | am. No. 98, 2012 |
Schedule 10 |
|
Item 1A ................. | ad. No. 12, 2012 |
Item 2 .................. | rs. No. 12, 2012 |
Heading to item 16 ......... | am. No. 12, 2012 |
Table A
Application, saving or transitional provisions
Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 (No. 98 , 2012 )
Schedule 6
11 Application provision
The amendments made by this Schedule apply in relation to claims for low income supplement made on or after 1 January 2013.