Commonwealth Consolidated Acts Commonwealth Consolidated Acts1 At the end of Part 2.2B
Add:
Division 4 -- 2008 one - off payment to older Australians
93ZC 2008 one - off payment to older Australians
Qualified if this section applies
(1) A person is qualified for a 2008 one - off payment to older Australians if subsection (2), (3) or (4) applies to the person.
Qualified because of income support payments
(2) This subsection applies to a person if:
(a) the person has reached pension age on or before 13 May 2008; and
(b) the person was receiving an income support payment, other than service pension or income support supplement, in respect of an instalment period that includes 13 May 2008; and
(c) the person was receiving that payment because of a claim the person made on or before 13 May 2008; and
(d) on 13 May 2008, the person:
(i) was in Australia; or
(ii) was temporarily absent from Australia and had been so for a continuous period not exceeding 13 weeks.
Qualified because qualified for seniors concession allowance
(3) This subsection applies to a person if:
(a) on 13 May 2008, the person was qualified for seniors concession allowance under section 1061U; or
(b) both:
(i) on or before 13 May 2008, the person made a claim for a seniors health card under Division 1 of Part 3 of the Administration Act and had not withdrawn that claim on or before 13 May 2008; and
(ii) on 13 May 2008, the person either was qualified for the card or would have been so qualified but for being temporarily absent from Australia for a continuous period not exceeding 13 weeks.
Qualified because receiving certain allowances
(4) This subsection applies to a person if:
(a) the person was receiving a widow allowance, mature age allowance, partner allowance, wife pension or widow B pension in respect of an instalment period that includes 13 May 2008; and
(b) the person was receiving that allowance or pension because of a claim the person made on or before 13 May 2008; and
(c) on 13 May 2008, the person:
(i) was in Australia; or
(ii) was temporarily absent from Australia and had been so for a continuous period not exceeding 13 weeks.
One one - off payment only
(5) A person may receive one payment only under this section, regardless of how many times the person qualifies under this section.
(6) Despite anything else in this section, a person is not qualified for a payment under this section if the person is eligible for a payment under section 118ZZL of the Veterans' Entitlements Act.
93ZD Amount of the one - off payment
The amount of the one - off payment under section 93ZC is $500.
2 Certain claims that would otherwise be taken to have been made on or before 13 May 2008
For the purposes of the provisions inserted by item 1, the following are to be disregarded:
(a) the effect of section 12 of the Social Security (Administration) Act 1999 , so far as it relates to a determination under that section that is made after 13 May 2008;
(b) the effect of section 15 of the Social Security (Administration) Act 1999 , so far as it relates to the Secretary becoming satisfied of a matter, as mentioned in that section, after 13 May 2008.
3 At the end of subsection 1223ABAA(1)
Add:
; or (c) 2008 one - off payment to older Australians under Division 4 of Part 2.2B.
4 Subsection 1223ABAA(2)
Omit "or 93ZA(2)", substitute ", 93ZA(2) or 93ZC(2)".
5 Subsection 1223ABAA(2)
Omit "or 93ZA(2)(b)", substitute ", 93ZA(2)(b) or 93ZC(2)(b)".
6 Subsection 1223ABAA(3)
Omit "or 93ZA(3)", substitute ", 93ZA(3) or 93ZC(3)".
7 Subsection 1223ABAA(4)
Omit "or 93ZA(4)", substitute ", 93ZA(4) or 93ZC(4)".
8 Subsection 1223ABAA(4)
Omit "or 93ZA(4)(a)", substitute ", 93ZA(4)(a) or 93ZC(4)(a)".
9 At the end of subsection 1223ABAA(4A)
Add:
; or (c) for a payment of 2008 one - off payment to older Australians--13 May 2008.
10 Paragraph 1223ABAA(6)(a)
Omit "or 93ZA(3)", substitute ", 93ZA(3) or 93ZC(3)".
Social Security (Administration) Act 1999
11 At the end of section 12AAA
Add:
; or (c) 2008 one - off payment to older Australians.
12 Subsection 47(1) (after paragraph (gb) of the definition of lump sum benefit )
Insert:
(gc) 2008 one - off payment to older Australians; or
13 Sections 47AA and 47AB
Repeal the sections, substitute:
47AA Payment of one - off payments to older Australians
(1) If an individual is qualified for one of the payments mentioned in subsection (2), the Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
(2) The payments are the following:
(a) 2006 one - off payment to older Australians;
(b) 2007 one - off payment to older Australians;
(c) 2008 one - off payment to older Australians.
14 Application
To avoid doubt, the amendment made by item 13 does not entitle a person to a payment of 2006 one - off payment to older Australians or 2007 one - off payment to older Australians if such a payment has already been paid to the person under section 47AA or 47AB of the Social Security (Administration) Act 1999 (as in force before the commencement of this item).
Veterans' Entitlements Act 1986
15 After Part VIIE
Insert:
Part VIIF -- 2008 one - off payment to older Australians
118ZZL 2008 one - off payment to older Australians
Eligible if this section applies
(1) A person is eligible for a 2008 one - off payment to older Australians if subsection (2) or (3) applies to the person.
Eligible because of income support payments
(2) This subsection applies to a person if:
(a) the person has reached qualifying age within the meaning of subsection 5Q(1) on or before 13 May 2008; and
(b) a service pension or an income support supplement was payable to the person in respect of an instalment period that includes 13 May 2008; and
(c) the pension or supplement was payable because of a claim the person made on or before 13 May 2008; and
(d) on 13 May 2008, the person:
(i) was in Australia; or
(ii) was temporarily absent from Australia and had been so for a continuous period not exceeding 13 weeks.
Eligible because eligible for seniors concession allowance
(3) This subsection applies to a person if:
(a) on 13 May 2008, the person was eligible for seniors concession allowance under section 118PA; or
(b) both:
(i) on or before 13 May 2008, the person made a claim for a seniors health card under Division 2 of Part VIIC and had not withdrawn that claim on or before 13 May 2008; and
(ii) on 13 May 2008, the person either was eligible for the card or would have been so eligible but for being temporarily absent from Australia for a continuous period not exceeding 13 weeks.
One one - off payment only
(4) A person may receive one payment only under this section, regardless of how many times the person becomes eligible under this section.
118ZZM Amount of the one - off payment
The amount of the one - off payment under section 118ZZL is $500.
118ZZN Claim not required for 2008 one - off payment to older Australians
A claim is not required for 2008 one - off payment to older Australians.
118ZZO Payment of 2008 one - off payment to older Australians
If an individual is eligible for a 2008 one - off payment to older Australians, the Commission must pay the payment to the individual in a single lump sum:
(a) on the date that the Commission considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Commission considers appropriate.
118ZZP Debts arising in respect of 2008 one - off payment to older Australians
(1) This section applies in relation to an individual who has been paid a 2008 one - off payment to older Australians (the relevant payment ) under this Part.
(2) If the individual was eligible for the relevant payment because of subsection 118ZZL(2), a relevant determination is a determination made under Part III or Part IIIA because of which the pension or supplement referred to in paragraph 118ZZL(2)(b) was payable.
(3) If the individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of holding or having held a seniors health card, a relevant determination is a determination made under this Act because of which the person became the holder of the card.
(4) If:
(a) after the relevant payment was made to the individual, a relevant determination in relation to the individual, at least so far as it relates to 13 May 2008 or to a period that includes that day, is or was (however described) changed, revoked, set aside or superseded by another determination; and
(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and
(c) had the change, revocation, setting aside or superseding occurred on or before 13 May 2008, the relevant payment would not have been made;
the amount of the relevant payment is a debt due to the Commonwealth by the individual.
(5) If:
(a) an individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of having claimed a seniors health card; and
(b) the individual knowingly made a false or misleading statement, or knowingly provided false information, in relation to the claim; and
(c) but for that statement or information, the relevant payment would not have been paid to the individual;
the amount of the relevant payment is a debt due to the Commonwealth by the individual.
(6) If:
(a) an individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of holding or having held a gold card; and
(b) the individual knowingly made a false or misleading statement, or knowingly provided false information, that resulted (directly or indirectly) in the individual becoming the holder of the gold card; and
(c) but for that statement or information, the relevant payment would not have been paid to the individual;
the amount of the relevant payment is a debt due to the Commonwealth by the individual.
(7) The other provisions of this Act under which debts arise do not apply in relation to payments to which this section applies.
(8) A debt that arises under this section is a recoverable amount within the meaning of subsection 205(8).
Income Tax Assessment Act 1936
16 Subsection 159J(6) (after paragraph (adad) of the definition of separate net income )
Insert:
(adae) does not include 2008 one - off payment to older Australians under the Social Security Act 1991 or the Veterans' Entitlements Act 1986 ; and
(adaf) does not include payments to older Australians under a scheme determined under Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 ; and
Income Tax Assessment Act 1997
17 Section 11 - 15 (table item headed "social security or like payments")
After:
payments under the scheme determined under item 2 of Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 ............................................................................ |
|
insert:
2008 one - off payment to older Australians under the Social Security Act 1991 |
|
payments under a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 |
|
2008 one - off payment to older Australians under the Veterans' Entitlements Act 1986 |
|
payments under the scheme determined under item 2 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 |
|
18 After paragraph 52 - 10(1)(baa)
Insert:
(bab) 2008 one - off payment to older Australians; or
19 Subsection 52 - 10(1B)
After "aged under", insert "Division 1 of".
20 Subsections 52 - 10(1CA) and (1CAA)
Repeal the subsections, substitute:
(1CA) The following payments under the Social Security Act 1991 are exempt from income tax:
(a) 2006 one - off payment to older Australians (see Division 2 of Part 2.2B of that Act);
(b) 2007 one - off payment to older Australians (see Division 3 of Part 2.2B of that Act);
(c) 2008 one - off payment to older Australians (see Division 4 of Part 2.2B of that Act).
21 At the end of subsection 52 - 10(1CB)
Add:
; (c) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008.
22 After paragraph 52 - 65(1)(ba)
Insert:
(bb) 2008 one - off payment to older Australians; or
23 Subsections 52 - 65(1B) and (1BA)
Repeal the subsections, substitute:
(1B) The following one - off payments under the Veterans' Entitlements Act 1986 are exempt from income tax:
(a) 2006 one - off payment to older Australians under Part VIID;
(b) 2007 one - off payment to older Australians under Part VIIE;
(c) 2008 one - off payment to older Australians under Part VIIF.
24 At the end of subsection 52 - 65(1C)
Add:
; (c) a scheme determined under item 2 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 .
25 Section 52 - 75 (after table item 1B)
Insert:
1C | 2008 one - off payment to older Australians | Part VIIF | Not applicable |
26 After paragraph 8(8)(ye)
Insert:
(yf) 2008 one - off payment to older Australians under the Veterans' Entitlements Act;
(yg) a payment under a scheme determined under Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 ;
27 Part 2.2B (heading)
Repeal the heading, substitute:
Part 2.2B -- One - off payments to the aged and older Australians
28 Before section 93X
Insert:
Division 1 -- One - off payment to the aged
29 Part 2.2C (heading)
Repeal the heading.
30 Before section 93Y
Insert:
Division 2 -- 2006 one - off payment to older Australians
31 Part 2.2D (heading)
Repeal the heading.
32 Before section 93ZA
Insert:
Division 3 -- 2007 one - off payment to older Australians
33 Paragraph 1223ABAA(1)(a)
Omit "Part 2.2C", substitute "Division 2 of Part 2.2B".
34 Paragraph 1223ABAA(1)(b)
Omit "Part 2.2D", substitute "Division 3 of Part 2.2B".
35 Paragraph 1(2)(a) of Schedule 2
Omit "Part 2.2D", substitute "Division 3 of Part 2.2.B".
36 Paragraph 1(2)(a) of Schedule 2
Omit "Part 2.2C", substitute "Division 2 of Part 2.2B".
Veterans' Entitlements Act 1986
37 After paragraph 5H(8)(zzad)
Insert:
(zzae) 2008 one - off payment to older Australians under Part VIIF;
(zzaf) a payment under a scheme determined under Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments and Other Budget Measures) Act 2008 ;