Part 1A -- Amendment of the A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) Act 1999
1A Paragraph 7(j) of Schedule 3
After "rent assistance", insert ", language, literacy and numeracy supplement".
Part 1 -- Amendment of the Social Security Act 1991
1 After Part 2.21
Insert:
Part 2.21A -- Language, literacy and numeracy supplement
In this Part:
"designated social security payment" means:
(a) disability support pension; or
(b) mature age allowance payable under Part 2.12B; or
(c) newstart allowance; or
(d) parenting payment; or
(e) partner allowance; or
(f) widow allowance; or
(g) youth allowance.
Division 2 -- Qualification for language, literacy and numeracy supplement
1048 General statement of qualification
A person is qualified to receive a language, literacy and numeracy supplement in respect of a fortnight if:
(a) the person is receiving a designated social security payment in respect of that fortnight; and
(b) the Secretary is satisfied that, on a day during that fortnight, the person was attending a course included in the language, literacy and numeracy program administered by the Department of State responsible for education and training.
Division 3 -- Circumstances where language, literacy and numeracy supplement not payable
1049 Language, literacy and numeracy supplement not payable in certain circumstances
(1) Language, literacy and numeracy supplement is not payable to a person in respect of a fortnight if pensioner education supplement under Part 2.24A or under ABSTUDY is payable to the person in respect of a day in the fortnight.
(2) Language, literacy and numeracy supplement is not payable to a person in respect of a fortnight if an approved program of work supplement or a CDEP Scheme Participant Supplement is payable to the person in respect of that fortnight.
(3) Language, literacy and numeracy supplement is not payable to a person in respect of a fortnight in relation to attendance at a second or subsequent language, literacy or numeracy course in that fortnight.
(4) For the avoidance of doubt, language, literacy and numeracy supplement is payable in respect of a person's attendance at a language, literacy or numeracy course whether that attendance is voluntary or is required under the provisions of, or of an agreement made under, any other provision of this Act.
Division 4 -- Rate increase relating to language, literacy and numeracy supplement
1050 Rate increase attributable to language, literacy and numeracy supplement
If a person:
(a) is qualified to receive language, literacy and numeracy supplement in respect of a fortnight; and
(b) nothing in section 1049 precludes the payability of that supplement to that person in respect of that fortnight;
the rate of the person's designated social security payment in respect of that fortnight, worked out under Chapter 3 and taking account of any rate reduction provided for in this Act, is increased by $20.80, being the fortnightly rate of the supplement.
2 After subparagraph 1223(7)(b)(i)
Insert:
(ia) the rate of the person's social security benefit payment was increased by an amount of language, literacy and numeracy supplement when that rate should not have been so increased; or
3 After paragraph 1223(7)(c)
Insert:
(ca) the amount of language, literacy and numeracy supplement;
Part 2 -- Amendment of the Social Security (Administration) Act 1999
Social Security (Administration) Act 1999
4 After section 12A
Insert:
12B Language, literacy and numeracy supplement
A claim is not required for language, literacy and numeracy supplement.
Part 3 -- Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
5 Section 52 - 15 (table)
Repeal the table, substitute:
Supplementary amount of a social security payment | ||
Item | For this category of social security payment: | the supplementary amount is the total of: |
1 | Age pension Bereavement allowance Carer payment Disability wage supplement Mature age allowance (paid under Part 2.12A) Mature age partner allowance Sickness allowance Special benefit Special needs age pension Special needs disability support pension Special needs widow B pension Special needs wife pension Widow B pension Wife pension | (a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance |
2 | Disability support pension
| (a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of incentive allowance; and (e) so much of the payment as is included by way of language, literacy and numeracy supplement |
3 | Mature age allowance (paid under Part 2.12B) Newstart allowance Parenting payment (benefit (PP partnered)) Parenting payment (pension (PP single)) Partner allowance Widow allowance Youth allowance | (a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of language, literacy and numeracy supplement |
4 | Austudy payment | (a) so much of the payment as is included by way of remote area allowance; and (b) so much of the payment as is included by way of pharmaceutical allowance |
6 Section 52 - 40 (table item 22A, cell relating to ordinary payment)
Omit "Part 2.27", substitute "Part 2.24A".
7 Application provision
The amendments made by items 5 and 6 of this Schedule apply in relation to assessments in respect of income of the first year of income ending after the commencement of this Schedule and of all later years of income.