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Social Security (Attribution of Income) Principles 2017
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Department of Social Services
This item is authorised by the following title:
Social Security Act 1991
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F2017L00229
15 March 2017
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1 Name of Principles
2 Commencement
3 Definitions
4 Purpose
5 Application of Division 2.1
6 Sum of distributions is the same as sum of attributable income
7 Sum of distributions is less than sum of attributable income
8 Sum of distributions is greater than sum of attributable income
9 Distribution made to partner who is not attributable stakeholder
10 Application of Division 2.3
11 Genuine transfer of capital
12 Excluded income
13 No double counting of attributed income — general
14 No double counting if ordinary income significantly diminished
15 No double counting of attributed income — distribution by company to all attributable stakeholders
16 No double counting of attributed income — other distributions by a company
17 No double counting of attributed income — distribution by trust to all attributable stakeholders
18 No double counting of attributed income — other distributions by trust
19 Derivation period must reflect typical income
20 Attribution period must reflect typical circumstances
