Commonwealth Consolidated Acts Commonwealth Consolidated Acts1 Division 10 of Part 2.19 (heading)
Repeal the heading, substitute:
Division 10 -- Bereavement payments (death of disabled child or adult)
2 After Subdivision B of Division 10 of Part 2.19
Insert:
Subdivision BA -- Death of disabled adult
(1) If:
(a) a person is receiving carer allowance (other than because of this section) for a care receiver who is a disabled adult; and
(b) the disabled adult dies; and
(c) the person is receiving an income support payment (other than carer payment) at the time of the death of the disabled adult; and
(d) the person is not qualified for a payment under a provision of this Act (other than this section), or of the Veterans' Entitlements Act, in respect of the death of the disabled adult;
the person is qualified for carer allowance during the bereavement rate continuation period as if the disabled adult had not died and had received the care and attention referred to in paragraph 954(1)(d) or 954A(1)(d) (as the case may be).
Note: For bereavement rate continuation period see subsection 21(2).
(2) The rate at which the carer allowance is to be paid during the bereavement rate continuation period is the rate at which the allowance was payable to the person immediately before the day on which the disabled adult died.
992LB Lump sum payable in some circumstances
If:
(a) a person is qualified for carer allowance under section 992LA in relation to a disabled adult who has died; and
(b) the first available bereavement adjustment payday occurs before the end of the bereavement period;
a lump sum (worked out using the lump sum calculator at the end of this section) is payable to the person.
Lump Sum Calculator
This is how to work out the amount of the lump sum:
Method statement
Step 1. Work out the rate at which carer allowance was payable to the person immediately before the disabled adult died.
Step 2. Work out the number of paydays of the person in the bereavement lump sum period.
Step 3. Multiply the rate obtained in step 1 by the number obtained in step 2: the result is the amount of the lump sum payable to the person under this section.
Note: For first available bereavement adjustment payday , bereavement period and bereavement lump sum period see subsection 21(2).
3 Subparagraph 992M(1)(d)(i)
After "child", insert "or under Subdivision BA in relation to the death of a disabled adult".
4 Paragraph 992M(1)(e)
After "subsection 992J(2)", insert "or 992LA(2), as the case requires,".
5 Paragraph 992M(1)(f)
After "section 992K", insert "or 992LB, as the case requires,".
6 Subparagraph 992M(2)(d)(i)
After "child", insert "or under Subdivision BA in relation to the death of a disabled adult".
7 Paragraph 992M(2)(e)
After "subsection 992J(2)", insert "or 992LA(2), as the case requires,".
8 Paragraph 992M(2)(f)
After "section 992K", insert "or 992LB, as the case requires,".
9 Application
The amendments made by this Part apply in relation to deaths occurring on or after the commencement of this Part.
Part 2 -- Consequential amendments
Income Tax Assessment Act 1997
10 Section 52 - 10 (explanation of the table)
Before "certain other payments", insert "except in relation to table item 3A.1 (carer allowance),".
11 Section 52 - 10 (table item 3A.1)
Omit "Not applicable", substitute "Exempt".