Commonwealth Consolidated Acts Commonwealth Consolidated Acts1 After Part 2.5C
Insert:
Part 2.5D -- 2006 one - off payment to carers eligible for carer payment
253 2006 one - off payment to carers (carer payment related)
A person (the qualified person ) is qualified for a 2006 one - off payment to carers (carer payment related) if:
(a) the person has been paid an instalment of carer payment in respect of a period that includes 9 May 2006; and
(b) the person was paid that instalment because of a claim the person made on or before 9 May 2006.
254 Amount of the one - off payment
The amount of the one - off payment to the qualified person is $1000.
Note: The amount is $1000, regardless of the number of people for whom the qualified person provides care.
Part 2.5E -- 2006 one - off payment to carers eligible for wife pension
255 2006 one - off payment to carers (wife pension related)
A person (the qualified person ) is qualified for a 2006 one - off payment to carers (wife pension related) if:
(a) the person:
(i) has been paid an instalment of wife pension in respect of a period that includes 9 May 2006; and
(ii) was paid that instalment because of a claim the person made on or before 9 May 2006; and
(b) the following conditions are satisfied in relation to one or more instalments of carer allowance that have been paid to the person:
(i) the instalment was in respect of a period that includes 9 May 2006;
(ii) the reason why that instalment covered 9 May 2006 was not only because of clause 16 or 17 of Schedule 2 to the Administration Act;
(iii) the person was paid that instalment because of a claim the person made on or before 9 May 2006.
256 Amount of the one - off payment
The amount of the one - off payment to the qualified person is $1000.
Note: The amount is $1000, regardless of the number of people for whom the qualified person provides care.
Part 2.5F -- 2006 one - off payment to carers eligible for partner service pension
257 2006 one - off payment to carers (partner service pension related)
A person (the qualified person ) is qualified for a 2006 one - off payment to carers (partner service pension related) if:
(a) the person:
(i) has been paid an instalment of partner service pension under Part III of the Veterans' Entitlements Act in respect of a period that includes 9 May 2006; and
(ii) was paid that instalment because of a claim the person made on or before 9 May 2006; and
(b) the following conditions are satisfied in relation to one or more instalments of carer allowance that have been paid to the person:
(i) the instalment was in respect of a period that includes 9 May 2006;
(ii) the reason why that instalment covered 9 May 2006 was not only because of clause 16 or 17 of Schedule 2 to the Administration Act;
(iii) the person was paid that instalment because of a claim the person made on or before 9 May 2006.
258 Amount of the one - off payment
The amount of the one - off payment to the qualified person is $1000.
Note: The amount is $1000, regardless of the number of people for whom the qualified person provides care.
Part 2.5G -- 2006 one - off payment to carers eligible for carer service pension
259 2006 one - off payment to carers (carer service pension related)
A person (the qualified person ) is qualified for a 2006 one - off payment to carers (carer service pension related) if:
(a) the person has been paid an instalment of carer service pension as a result of the operation of subclause 8(2) or (4) of Schedule 5 to the Veterans' Entitlements Act in respect of a period that includes 9 May 2006; and
(b) the person was paid that instalment because of a claim the person made on or before 9 May 2006.
260 Amount of the one - off payment
The amount of the one - off payment to the qualified person is $1000.
Note: The amount is $1000, regardless of the number of people for whom the qualified person provides care.
2 After Part 2.19B
Insert:
Part 2.19C -- 2006 one - off payment to people eligible for carer allowance
992T 2006 one - off payment to carers (carer allowance related)
(1) A person (the qualified person ) is qualified for a 2006 one - off payment to carers (carer allowance related) if the following conditions are satisfied in relation to one or more instalments of carer allowance that have been paid to the person:
(a) the instalment was in respect of a period that includes 9 May 2006;
(b) the reason why that instalment covered 9 May 2006 was not only because of clause 16 or 17 of Schedule 2 to the Administration Act;
(c) the person was paid that instalment because of a claim the person made on or before 9 May 2006.
(2) For the purposes of this Part, the instalment, or each instalment, in relation to which paragraphs (1)(a), (b) and (c) are satisfied is a qualifying instalment .
992U In respect of which care receivers is the payment payable?
(1) Subject to subsection (2), each person to whose care a qualifying instalment relates is an eligible care receiver in relation to the qualified person.
(2) If subsection 953(2) applied in relation to a qualifying instalment, the 2 disabled children to whom the instalment relates are to be treated as if they were a single eligible care receiver in relation to the qualified person.
992V Amount of the one - off payment
Add together the amounts applicable under this section for each eligible care receiver
(1) The amount of the one - off payment to the qualified person is worked out by adding together the amounts applicable under this section for each eligible care receiver.
Amount is $600 unless subsection (3) applies
(2) Subject to subsection (3), the amount applicable for an eligible care receiver is $600.
Reduced amount if instalment rate took account of a subsection 981(1) determination
(3) If the rate at which a qualifying instalment was paid took account of a determination under subsection 981(1) of a particular share (being a percentage or proportion) in relation to an eligible care receiver, the amount applicable for the eligible care receiver is that share of $600.
3 Certain claims that would otherwise be taken to have been made on or before 9 May 2006
For the purposes of the provisions inserted by items 1 and 2, 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 9 May 2006;
(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 9 May 2006.
4 At the end of subsection 1223ABA(1)
Add:
; or (f) 2006 one - off payment to carers (carer payment related); or
(g) 2006 one - off payment to carers (wife pension related); or
(h) 2006 one - off payment to carers (partner service pension related); or
(i) 2006 one - off payment to carers (carer service pension related); or
(j) 2006 one - off payment to carers (carer allowance related).
5 After subsection 1223ABA(3C)
Insert:
(3CA) If the relevant payment is a payment of 2006 one - off payment to carers (carer payment related), a relevant determination is a determination made under Part 3 of the Administration Act because of which the instalment of carer payment referred to in section 253 of this Act was paid.
(3CB) If the relevant payment is a payment of 2006 one - off payment to carers (wife pension related), a relevant determination is:
(a) a determination made under Part 3 of the Administration Act because of which the instalment of wife pension referred to in section 255 of this Act was paid; or
(b) a determination made under Part 3 of the Administration Act because of which the, or an, instalment of carer allowance referred to in section 255 of this Act was paid.
(3CC) If the relevant payment is a payment of 2006 one - off payment to carers (partner service pension related), a relevant determination is:
(a) a determination made under the Veterans' Entitlements Act because of which the instalment of partner service pension referred to in section 257 of this Act was paid; or
(b) a determination made under Part 3 of the Administration Act because of which the, or an, instalment of carer allowance referred to in section 257 of this Act was paid.
(3CD) If the relevant payment is a payment of 2006 one - off payment to carers (carer service pension related), a relevant determination is a determination made under the Veterans' Entitlements Act because of which the instalment of carer service pension referred to in section 259 of this Act was paid.
(3CE) If the relevant payment is a payment of 2006 one - off payment to carers (carer allowance related), a relevant determination is a determination made under Part 3 of the Administration Act because of which the, or an, instalment of carer allowance referred to in section 992T of this Act was paid.
6 At the end of subsection 1223ABA(3D)
Add:
; or (c) 9 May 2006, if the relevant payment is a payment of:
(i) 2006 one - off payment to carers (carer payment related); or
(ii) 2006 one - off payment to carers (wife pension related); or
(iii) 2006 one - off payment to carers (partner service pension related); or
(iv) 2006 one - off payment to carers (carer service pension related); or
(v) 2006 one - off payment to carers (carer allowance related).
Social Security (Administration) Act 1999
7 After section 12AB
Insert:
12AC 2006 one - off payments to carers
A claim is not required for:
(a) 2006 one - off payment to carers (carer payment related); or
(b) 2006 one - off payment to carers (wife pension related); or
(c) 2006 one - off payment to carers (partner service pension related); or
(d) 2006 one - off payment to carers (carer service pension related); or
(e) 2006 one - off payment to carers (carer allowance related).
8 Subsection 47(1) (after paragraph (hd) of the definition of lump sum benefit )
Insert:
(he) 2006 one - off payment to carers (carer payment related); or
(hf) 2006 one - off payment to carers (wife pension related); or
(hg) 2006 one - off payment to carers (partner service pension related); or
(hh) 2006 one - off payment to carers (carer service pension related); or
(hi) 2006 one - off payment to carers (carer allowance related); or
9 After section 47C
Insert:
47D Payment of 2006 one - off payments to carers
(1) If an individual is entitled to a payment of:
(a) 2006 one - off payment to carers (carer payment related); or
(b) 2006 one - off payment to carers (wife pension related); or
(c) 2006 one - off payment to carers (partner service pension related); or
(d) 2006 one - off payment to carers (carer service pension related); or
(e) 2006 one - off payment to carers (carer allowance related);
the Secretary must pay the payment to the individual in a single lump sum.
(2) The lump sum must be paid:
(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.
Income Tax Assessment Act 1936
10 Subsection 159J(6) (subparagraph (ad)(vi) of the definition of separate net income )
Omit "and".
11 Subsection 159J(6) (at the end of paragraph (ad) of the definition of separate net income )
Add:
(vii) 2006 one - off payment to carers (carer payment related);
(viii) 2006 one - off payment to carers (wife pension related);
(ix) 2006 one - off payment to carers (partner service pension related);
(x) 2006 one - off payment to carers (carer service pension related);
(xi) 2006 one - off payment to carers (carer allowance related); and
12 Subsection 159J(6) (after paragraph (adb) of the definition of separate net income )
Insert:
(adc) does not include payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; and
Income Tax Assessment Act 1997
13 Section 11 - 15 (table item headed "social security or like payments")
Before:
pension bonus ................................ | 52 - 10 and 52 - 65 |
insert:
2006 one - off payment to carers (carer payment related), 2006 one - off payment to carers (wife pension related), 2006 one - off payment to carers (partner service pension related), 2006 one - off payment to carers (carer service pension related) or 2006 one - off payment to carers (carer allowance related) |
|
payments under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 |
|
14 Paragraph 52 - 10(1)(h)
Repeal the paragraph, substitute:
(h) 2006 one - off payment to carers (carer payment related); or
(i) 2006 one - off payment to carers (wife pension related); or
(j) 2006 one - off payment to carers (partner service pension related); or
(k) 2006 one - off payment to carers (carer service pension related); or
(l) 2006 one - off payment to carers (carer allowance related); or
(m) payments under the schemes referred to in subsections (1E), (1F) and (1G).
15 At the end of subsection 52 - 10(1D)
Add:
; (f) 2006 one - off payment to carers (carer payment related) (see Part 2.5D of that Act);
(g) 2006 one - off payment to carers (wife pension related) (see Part 2.5E of that Act);
(h) 2006 one - off payment to carers (partner service pension related) (see Part 2.5F of that Act);
(i) 2006 one - off payment to carers (carer service pension related) (see Part 2.5G of that Act); or
(j) 2006 one - off payment to carers (carer allowance related) (see Part 2.19C of that Act).
16 After subsection 52 - 10(1F)
Insert:
(1G) Payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.
17 After paragraph 8(8)(jac)
Insert:
(jad) a payment under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ;
Veterans' Entitlements Act 1986
18 At the end of subsection 5H(8)
Add:
; (zzc) a payment under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 .