Social Security Act 1991

No. 46, 1991 as amended

Compilation start date:   1 October 2013

Includes amendments up to: Act No. 121, 2013

This compilation has been split into 5 volumes

Volume 1: sections 1–660M

Volume 2: sections 660XAA–1067L

Volume 3: sections 1068–1237AB

  Schedule

Volume 4: Endnotes 1–4

Volume 5: Endnotes 5–8

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Social Security Act 1991 as in force on 1 October 2013. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 18 October 2013.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents

Endnotes

Endnote 5—Uncommenced amendments

Clean Energy (Household Assistance Amendments) Act 2011 (No. 141, 2011)

Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 (No. 98, 2012)

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 (No. 169, 2012)

Aged Care (Living Longer Living Better) Act 2013 (No. 76, 2013)

Charities (Consequential Amendments and Transitional Provisions) Act 2013 (No. 96, 2013)

Social Security Amendment (Supporting More Australians into Work) Act 2013 (No. 121, 2013)

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 (No. 45, 1998)

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999)

Youth Allowance Consolidation Act 2000 (No. 106, 2000)

Social Security and Other Legislation Amendment (Disability Support Pension Participation Reforms) Act 2012 (No. 51, 2012)

Endnote 8—Miscellaneous

Endnotes

Endnote 5—Uncommenced amendments

Clean Energy (Household Assistance Amendments) Act 2011 (No. 141, 2011)

Schedule 1

38  Point 1066A‑A1 (method statement, after step 1)

Insert:

39  Point 1066A‑A1 (method statement, step 5)

After “1, ”, insert “1A,”.

40  Section 1066A (after Module B)

Insert:

Module BA—Clean energy supplement

 1066A‑BA1 A clean energy supplement is to be added to the person’s maximum basic rate if the person is residing in Australia and:

 (a) is in Australia; or

 (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks.

However, this Module does not apply if quarterly clean energy supplement is payable to the person.

Note: Section 918 may affect the addition of the clean energy supplement.

1066A‑BA2 The person’s (the recipient’s) clean energy supplement is the recipient’s clean energy (under pension age) rate.

 1066A‑BA3 For the purposes of point 1066A‑BA2, the recipient’s clean energy (under pension age) rate is worked out by:

 (a) working out 1.7% of the total of the maximum basic rate, and the youth disability supplement, worked out:

 (i) for 1 January 2014; and

 (ii) for a person whose circumstances on that day were the same as the recipient’s current circumstances; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of $2.60 (rounding up if that result is not a multiple of $2.60 but is a multiple of $1.30).

Note: This rate for those circumstances, and the rates for persons with different circumstances, are indexed 12 monthly in line with CPI increases (see sections 1191 to 1194).

41  Point 1066B‑A1 (method statement, after step 2)

Insert:

42  Point 1066B‑A1 (method statement, step 5)

After “2,”, insert “2A,”.

43  Section 1066B (after Module B)

Insert:

Module BA—Clean energy supplement

 1066B‑BA1 A clean energy supplement is to be added to the person’s maximum basic rate if the person is residing in Australia and:

 (a) is in Australia; or

 (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks.

However, this Module does not apply if quarterly clean energy supplement is payable to the person.

Note: Section 918 may affect the addition of the clean energy supplement.

1066B‑BA2 The person’s (the recipient’s) clean energy supplement is the recipient’s clean energy (under pension age) rate.

 1066B‑BA3 For the purposes of point 1066B‑BA2, the recipient’s clean energy (under pension age) rate is worked out by:

 (a) working out 1.7% of the total of the maximum basic rate, and the youth disability supplement, worked out:

 (i) for 1 January 2014; and

 (ii) for a person whose circumstances on that day were the same as the recipient’s current circumstances; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of $2.60 (rounding up if that result is not a multiple of $2.60 but is a multiple of $1.30).

Note: This rate for those circumstances, and the rates for persons with different circumstances, are indexed 12 monthly in line with CPI increases (see sections 1191 to 1194).

44  Point 1067G‑A1 (method statement, after step 1)

Insert:

45  Section 1067G (after Module B)

Insert:

Module BA—Clean energy supplement

 1067G‑BA1 A clean energy supplement is to be added to the person’s (the recipient’s) maximum basic rate if the recipient is residing in Australia and:

 (a) is in Australia; or

 (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks.

However, this Module does not apply if quarterly clean energy supplement is payable to the recipient.

Note: Section 918 may affect the addition of the clean energy supplement.

General case—recipient not covered by point 1067G‑B3A and youth disability supplement not added

 1067G‑BA2 The recipient’s clean energy supplement is the recipient’s clean energy (under pension age) rate if:

 (a) the recipient is not covered by point 1067G‑B3A; and

 (b) an amount of youth disability supplement is not added under Module D to the recipient’s rate.

 1067G‑BA3 For the purposes of point 1067G‑BA2, the recipient’s clean energy (under pension age) rate is worked out by:

 (a) working out 1.7% of the maximum basic rate, worked out:

 (i) for 1 January 2014; and

 (ii) for a person whose circumstances on that day were the same as the recipient’s current circumstances; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of 10 cents (rounding up if that result is not a multiple of 10 cents but is a multiple of 5 cents).

Note: This rate for those circumstances, and the rates for persons with different circumstances, are indexed 12 monthly in line with CPI increases (see sections 1191 to 1194).

Recipient covered by point 1067G‑B3A

 1067G‑BA4 If the recipient is covered by point 1067G‑B3A, the recipient’s clean energy supplement is the rate worked out under Module BB of the Pension PP (Single) Rate Calculator as if the recipient were receiving parenting payment.

Youth disability supplement added to the recipient’s rate

 1067G‑BA5 If an amount of youth disability supplement is added under Module D to the recipient’s rate, the recipient’s clean energy supplement is the recipient’s clean energy (youth disability) rate.

 1067G‑BA6 The recipient’s clean energy (youth disability) rate is worked out by:

 (a) working out 1.7% of the total of the maximum basic rate, and the youth disability supplement, worked out:

 (i) for 1 January 2014; and

 (ii) for a person whose circumstances on that day were the same as the recipient’s current circumstances; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of 10 cents (rounding up if that result is not a multiple of 10 cents but is a multiple of 5 cents).

Note: This rate for those circumstances, and the rates for persons with different circumstances, are indexed 12 monthly in line with CPI increases (see sections 1191 to 1194).

46  Point 1067L‑A1 (method statement, after step 1A)

Insert:

47  Point 1067L‑A1 (method statement, step 3)

After “1A,”, insert “1B,”.

48  Section 1067L (after Module BA)

Insert:

Module BB—Clean energy supplement

 1067L‑BB1 A clean energy supplement is to be added to the person’s (the recipient’s) maximum basic rate if the recipient is residing in Australia and:

 (a) is in Australia; or

 (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks.

However, this Module does not apply if quarterly clean energy supplement is payable to the recipient.

Note: Section 918 may affect the addition of the clean energy supplement.

Recipient has reached pension age

 1067L‑BB2 If the recipient has reached pension age, the recipient’s clean energy supplement is 1/26 of the amount worked out by:

 (a) applying the applicable percentage in the following table to the clean energy pension rate; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of $2.60 (rounding up if that rate is not a multiple of $2.60 but is a multiple of $1.30).

Note: For clean energy pension rate, see section 20B.

Recipient has not reached pension age

 1067L‑BB3 If the recipient has not reached pension age, the recipient’s clean energy supplement is the recipient’s clean energy (under pension age) rate.

 1067L‑BB4 The recipient’s clean energy (under pension age) rate is worked out by:

 (a) working out 1.7% of the maximum basic rate, worked out:

 (i) for 1 January 2014; and

 (ii) for a person whose circumstances on that day were the same as the recipient’s current circumstances; and

 (b) rounding the result of paragraph (a) up or down to the nearest multiple of 10 cents (rounding up if that result is not a multiple of 10 cents but is a multiple of 5 cents).

Note: This rate for those circumstances, and the rates for persons with different circumstances, are indexed 12 monthly in line with CPI increases (see sections 1191 to 1194).

Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 (No. 98, 2012)

Schedule 2

80  Paragraphs 1066A‑BA1(b), 1066B‑BA1(b) and 1067G‑BA1(b)

Omit “13 weeks”, substitute “6 weeks”.

81  Paragraph 1067L‑BB1(b)

Omit “13 weeks”, substitute “6 weeks”.

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 (No. 169, 2012)

Schedule 4

24  Subparagraphs 32(1)(a)(ii) and 1157J(1)(a)(iv)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Aged Care (Living Longer Living Better) Act 2013 (No. 76, 2013)

Schedule 4

12  Subsection 4(9)

Omit all the words after “the person is”, substitute:

  eligible for:

 (a) a respite supplement in respect of that day under the Subsidy Principles made for the purposes of subparagraph 44‑5(1)(a)(i) of the Aged Care Act 1997; or

 (b) a respite care supplement in respect of that day under section 44‑12 of the Aged Care (Transitional Provisions) Act 1997.

13  At the end of paragraph 8(8)(zna)

Add:

Note 1: For rent, see subsection 13(2).

Note 2: Under subsections 11A(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care.

14  After paragraph 8(8)(zna)

Insert:

 (znaa) while a person is liable to pay all or some of a daily accommodation payment or a daily accommodation contribution—any rent from the person’s principal home that the person, or the person’s partner, earns, derives or receives from another person;

Note 1: For rent, see subsection 13(2).

Note 2: Under subsections 11A(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care.

15  Subsection 9(1D)

Repeal the subsection, substitute:

 (1D) To avoid doubt, none of the following is a financial investment for the purposes of this Act:

 (a) an accommodation bond;

 (b) an accommodation bond balance;

 (c) a refundable deposit;

 (d) a refundable deposit balance.

16  Subsection 11(1) (definition of charge exempt resident)

After “Care”, insert “(Transitional Provisions)”.

17  Subsection 11(1)

Insert:

daily accommodation contribution has the same meaning as in the Aged Care Act 1997.

daily accommodation payment has the same meaning as in the Aged Care Act 1997.

18  Subsection 11(1)

Insert:

refundable deposit has the same meaning as in the Aged Care Act 1997.

refundable deposit balance has the same meaning as in the Aged Care Act 1997.

19  After subsection 11(3A)

Insert:

 (3AA) To avoid doubt, a refundable deposit balance in respect of a refundable deposit paid by a person is taken to be an asset of the person.

20  Paragraph 11A(8)(a) (note 2)

After “Care”, insert “(Transitional Provisions)”.

21  After paragraph 11A(8)(b)

Insert:

 (ba) if the Secretary is satisfied that the residence was previously the person’s principal home but that the person left it for the purpose of going into a care situation—any period during which:

 (i) the person is liable to pay all or some of a daily accommodation payment or a daily accommodation contribution (or would be so liable to do so, assuming that no sanctions under Part 4.4 of the Aged Care Act 1997 were currently being imposed on the provider of the care concerned); and

 (ii) the person, or the person’s partner, is earning, deriving or receiving rent for the residence from another person; and

22  Paragraph 11A(8)(c)

Omit “or (b)”, substitute “, (b) or (ba)”.

23  Paragraph 1099E(1)(b)

After “Care”, insert “(Transitional Provisions)”.

24  Subsection 1099J(1)

After “1997”, insert “(as in force before 1 July 2014)”.

25  Subsection 1099J(2)

Omit “that Act”, substitute “the Aged Care (Transitional Provisions) Act 1997”.

26  At the end of subsection 1118(1)

Add:

 ; (v) the amount of any refundable deposit balance in respect of a refundable deposit paid by the person.

Charities (Consequential Amendments and Transitional Provisions) Act 2013 (No. 96, 2013)

Schedule 1

40  Subsection 23(1) (paragraph (b) of the definition of registered public benevolent institution)

Omit “item 6”, substitute “item 14”.

41  Subsection 23(1) (paragraph (b) of the definition of registered religious institution)

Omit “item 3”, substitute “item 4”.

42  Subparagraph 1157J(1)(a)(iii)

Omit “item 3”, substitute “item 4”.

Social Security Amendment (Supporting More Australians into Work) Act 2013 (No. 121, 2013)

Schedule 1

1  Point 1068‑G12

Omit “$62”, substitute “$100”.

2  Point 1068‑G12 (note)

Repeal the note, substitute:

Note 1: The amount specified is indexed in line with CPI increases (see sections 1190 to 1194).

Note 2: The income free area is used in the ordinary income test in relation to fortnightly income.

3  Points 1068‑G15 and 1068‑G16

Omit “$188”, substitute “$150”.

4  Point 1068B‑D27

Omit “$62”, substitute “$100”.

5  At the end of point 1068B‑D27

Add:

Note 1: The amount specified is indexed in line with CPI increases (see sections 1190 to 1194).

Note 2: The income free area is used in the ordinary income test in relation to fortnightly income.

6  Points 1068B‑D30 and 1068B‑D31

Omit “$188”, substitute “$150”.

7  Section 1190 (after table item 20AA)

Insert:

8  Subsection 1191(1) (after table item 14AA)

Insert:

9  After subsection 1192(4AA)

Insert:

 (4AB) The first indexation of the amounts to which item 14AAA of the CPI Indexation Table in subsection 1191(1) relates is to take place on 1 July 2015.

Schedule 2

1  Subsection 1061PJ(2B)

Repeal the subsection, substitute:

 (2B) Paragraph (2)(db) only applies if subsection (2BA) or (2BB) applies.

 (2BA) This subsection applies if the person receiving the payment:

 (a) has a partial capacity to work; and

 (b) on the day (the relevant day) (being a day occurring on or after 1 July 2006) immediately before the person first qualified for a newstart allowance, was a transitional DSP applicant and was:

 (i) receiving a disability support pension; or

 (ii) receiving a youth allowance in respect of which subsection (2A) applied; and

 (c) if he or she was receiving a disability support pension—ceased to be qualified for it because he or she no longer had a continuing inability to work within the meaning of section 94; and

 (d) if he or she was receiving a disability support pension—ceased to be so qualified as a result of the first decision about the person’s capacity to work made on or after 1 July 2006; and

 (e) was, on the relevant day, qualified for a pensioner education supplement in relation to a particular course of education or study; and

 (f) at all times since the relevant day, has been qualified both for:

 (i) a newstart allowance; and

 (ii) a pensioner education supplement in relation to that particular course of education or study.

Note 1: For partial capacity to work see section 16B.

Note 2: For transitional DSP applicant see subsection 23(1).

 (2BB) This subsection applies if the person receiving the payment is the principal carer of at least one child and is not a member of a couple.

Note: For principal carer see subsections 5(15) to (24). See also subsection (2C) of this section.

2  Subsection 1061PJ(2C)

Omit “subparagraphs (2A)(b)(i) and (2B)(b)(i)”, substitute “subparagraph (2A)(b)(i) and subsection (2BB)”.

3  After section 1061ZD

Insert:

1061ZDA  Extended qualification rule: former recipient of pension PP (single)

 (1) If:

 (a) a pension PP (single) has been payable to a person; and

 (b) the person ceases to be qualified for that payment because, on a day, the person’s youngest child turns 8; and

 (c) apart from this subsection, the person would cease to be qualified for a pensioner concession card on that day;

then, subject to subsections (2) and (3), the person is qualified for a pensioner concession card for the period of 12 weeks starting on that day.

Other qualification for pensioner concession card

 (2) If, during that 12‑week period, the person receives an instalment of:

 (a) a youth allowance while subsection 1061ZA(2A) applies to the person; or

 (b) a newstart allowance while subsection 1061ZA(2B) applies to the person; or

 (c) a benefit PP (partnered) while subsection 1061ZA(2D) applies to the person; or

 (d) a social security pension;

that relates to one or more days within that period, the person is not qualified under this section for a pensioner concession card on the day or days in relation to which the person receives the instalment.

Person must be in Australia

 (3) Subject to subsection (4), this section only applies to a person while the person is in Australia and is an Australian resident.

Note: If the person is temporarily absent from Australia, the person continues to be qualified for a pensioner concession card for a maximum period of up to 6 weeks (see Division 4).

 (4) Despite subsection (3), this section applies to a person in relation to a day if:

 (a) the person is in Australia on that day; and

 (b) the pension PP (single) that had been payable to the person was payable solely because of the operation of the scheduled international agreement between Australia and New Zealand.

Note: If the person is temporarily absent from Australia, the person continues to be qualified for a pensioner concession card for a maximum period of up to 6 weeks (see Division 4).

4  Subsection 1061ZEA(1)

After “1061ZD,”, insert “1061ZDA,”.

5  Subparagraph 1061ZUC(1)(a)(i)

After “1061ZD,”, insert “1061ZDA,”.

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 (No. 45, 1998)

Schedule 2

21  Paragraph 549E(a)

Omit “on or after 1 January 1993”.

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999)

Schedule 1

177  Section 1190 (table item 49C, column 4)

Omit “[Parenting Allowance Rate Calculator—point 1068A‑E8—Table E—column 3—item 4]”.

Youth Allowance Consolidation Act 2000 (No. 106, 2000)

Schedule 1

5  After section 19A

Insert:

19AA  Fares allowance definitions

 (1) This section has effect for the purposes of Part 2.26.

 (2) Unless the contrary intention appears:

activity test means the test set out in section 541.

approved course has the meaning given by subsection 1061ZAAA(1).

approved tertiary course means a course of education or study that is determined, under section 5D of the Student Assistance Act 1973, to be a tertiary course for the purposes of that Act.

external student, in relation to an approved course at a relevant educational institution, means a student enrolled for the course who is subject to a requirement, being a requirement that is a compulsory component of the course, to attend the institution for a period of time.

independent has the same meaning as in Parts 2.11 and 3.5 (see section 1067A).

permanent home has the meaning given by subsections (3) to (6).

public transport does not include a taxi.

relevant educational institution has the meaning given by subsection 1061ZAAA(1).

required to live away from his or her permanent home has the meaning given by subsection (7).

study year means the period in which one complete year of an approved tertiary course (as defined by this subsection) starts and finishes.

 (3) Subject to subsection (5), if a person is receiving youth allowance, and is not independent, the person’s permanent home is the home of the parent whose income components are assessed under Submodule 4 of Module F of the Youth Allowance Rate Calculator in section 1067G.

 (4) Subject to subsection (5), if subsection 1061ZAAA(5) applies to a person, the person’s permanent home is the home of the parent whose income components were assessed, immediately before the person became independent, under Submodule 4 of Module F of the Youth Allowance Rate Calculator in section 1067G.

 (5) If the parent uses more than one home, the person’s permanent home is:

 (a) the home that the parent uses most frequently; or

 (b) if the parent uses more than one home for equal periods, the home that the person nominates.

 (6) The permanent home of a person to whom none of the preceding subsections apply is the person’s usual place of residence.

 (7) A person is taken to be required to live away from his or her permanent home in order to undertake an approved tertiary course of education or study if:

 (a) the person is not independent; and

 (b) the person does not live at the person’s permanent home; and

 (c) the Secretary determines that the person needs to live away from the person’s permanent home in order to undertake the course.

Schedule 2

7  After section 1361

Insert:

1361A  Evidentiary certificates relating to financial supplement

 (1) A certificate given by the Secretary stating:

 (a) that a specified amount was the principal sum at a particular time under a specified financial supplement contract; or

 (b) that a specified amount was the sum of the amounts repaid, or the sum of the amounts notionally repaid, before a particular time or during a particular period in respect of a specified financial supplement contract; or

 (c) that a specified amount was the amount, or the total of the amounts, of subsidy paid by the Commonwealth to a specified participating corporation in respect of a specified financial supplement contract in lieu of interest on the principal sum or in lieu of interest on the principal sum in relation to a specified period; or

 (d) that a specified amount was, at a particular time, the amount outstanding under a specified financial supplement contract; or

 (e) that a specified amount was, at a particular time, the indexation amount in relation to a specified financial supplement contract; or

 (f) that the rights, or specified rights, of a specified participating corporation in respect of a specified person under a specified financial supplement contract were transferred by the corporation to the Commonwealth on a specified date; or

 (g) that, on a specified day, a person had an FS debt or FS debts to the Commonwealth of a specified amount or specified amounts; or

 (h) that, on a specified day, a notice, to a specified effect, under a provision of Chapter 2B was given to a specified person by the Secretary;

is prima facie evidence of the matters stated in the certificate.

 (2) In any proceeding, a document purporting to be a certificate by the Secretary under this section is taken, unless the contrary is established, to be such a certificate and to have been duly given.

Schedule 4

6  After Subdivision D of Division 9 of Part 2.11

Insert:

Subdivision EA—Recalculation of rate of youth allowance

565F  Recalculation if combined parental income or actual means of family exceeds estimated amount

 (1) If:

 (a) in working out the rate of youth allowance payable to a person, regard is had to the combined parental income of the person, or the actual means of the family of the person, for a tax year; and

 (b) the combined parental income of the person, or the actual means of the family of the person, to which regard was had consisted of an amount estimated by the person; and

 (c) the combined parental income of the person, or the actual means of the family of the person, for the tax year is more than the amount of the combined parental income of the person, or the actual means of the family of the person, as the case may be, on which the determination of the rate of youth allowance was based;

the person’s rate of youth allowance is to be recalculated on the basis of the combined parental income of the person or the actual means of the family of the person, as the case may be.

 (2) In subsection (1):

actual means of the family of a person has the same meaning as in Submodule 4 of Module G of the Youth Allowance Rate Calculator in section 1067G.

combined parental income of a person has the same meaning as in Submodule 4 of Module F of the Youth Allowance Rate Calculator in section 1067G.

565G  Recalculation because of increase in combined parental income

  If point 1067G‑F6 applies to a person in respect of a youth allowance payment period that ends after 30 September in a year, the person’s rate of youth allowance is to be recalculated on the basis of the changed appropriate tax year referred to in that point.

29  Subsections 1223(3) and (4)

Repeal the subsections, substitute:

 (3) Subject to subsection (4), if:

 (a) an amount (the received amount) has been paid to a person by way of youth allowance or family allowance; and

 (b) either of the following subparagraphs applies:

 (i) the person’s rate of youth allowance is recalculated under section 565F (underestimate of combined parental income or of actual means of family) or 565G (increase in combined parental income);

 (ii) the person’s rate of family allowance is recalculated under section 884 (amendment of assessable income), 885 (underestimate of income) or 886 (failure to notify notifiable event);

 (c) the received amount exceeds the amount (the correct amount) of the youth allowance or family allowance, as the case may be, payable to the person;

the excess is a debt due to the Commonwealth.

Note: For the date of effect of a determination made to take account of an amendment of assessable income, see section 890.

 (4) If:

 (a) youth allowance or family allowance is paid to a person in a tax year; and

 (b) an amount of youth allowance or family allowance is recoverable under subsection (3) from the person; and

 (c) apart from this subsection the amount would be recoverable before the end of the tax year;

the following paragraphs have effect:

 (d) if the amount is an amount of youth allowance—it is recoverable only after the end of the tax year;

 (e) if the amount is an amount of family allowance that is recoverable because of:

 (i) an increase in the person’s income; or

 (ii) an underestimate of the person’s income;

  it is recoverable only after the end of the tax year.

Social Security and Other Legislation Amendment (Disability Support Pension Participation Reforms) Act 2012 (No. 51, 2012)

Schedule 4

25  Sub‑subparagraphs 1139(2)(b)(iv)(A) and (B)

Repeal the sub‑subparagraphs.

Endnote 8—Miscellaneous

Repeal Table