Commonwealth Consolidated Acts

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SOCIAL SECURITY ACT 1991 - SECT 1073BA

Attribution of employment income paid not in respect of a particular period

  (1)   This section applies if:

  (a)   a person is receiving a social security pension or a social security benefit; and

  (b)   the person's rate of payment of the pension or benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and

  (c)   an amount of employment income is paid on a day to or for the benefit of the person; and

  (d)   the employment income is not in respect of a particular period.

  (2)   The person is taken to have received that employment income over such period, not exceeding 52 weeks, as the Secretary determines.

Note 1:   When determining the period, the Secretary may take into consideration the following:

(a)   the nature of the person's remunerative work;

(b)   the nature of the person's employment income;

(c)   the person's financial interests;

(d)   any financial hardship which may be caused to the person;

(e)   whether the employment income relates to remunerative work that was undertaken at a time when the person was not receiving a social security pension or a social security benefit.

Note 2:   The period determined by the Secretary should be fair and reasonably beneficial, taking into account the financial interests of the person receiving the social security pension or social security benefit.

  (3)   The period determined by the Secretary must begin on the first day of the instalment period in which the amount of employment income is paid.

  (4)   Subject to subsection   (5), for each day in the period determined by the Secretary, the person is taken to have received an amount of employment income worked out by dividing the amount of employment income covered by paragraph   (1)(c) by the number of days in that period.

  (5)   If the person is taken, under subsection   (4), to have received employment income (the attributed employment income ) during a part, but not the whole, of a particular instalment period, the person is taken to receive on each day in that instalment period an amount of employment income worked out by dividing the total amount of the attributed employment income by the number of days in the instalment period.

Interpretation

  (6)   This section applies in relation to an amount of employment income paid on a day, whether or not the amount is received on that day.



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