SOCIAL SECURITY AND VETERANS' ENTITLEMENTS AMENDMENT (COMMONWEALTH SENIORS HEALTH CARD) BILL 2009

2008-2009

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Social Security and Veterans'

Entitlements Amendment

(Commonwealth Seniors Health Card)

Bill 2009

No. , 2009

(Families, Housing, Community Services and Indigenous Affairs)

A Bill for an Act to amend the law relating to social

security and veterans' affairs, and for related

purposes

i Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

Contents

Short title ............................................................................................ 1

Commencement .................................................................................. 1

Schedule(s) ......................................................................................... 2

Schedule 1--Amendme nts

Part 1--Main amendments

Social Security Act 1991

Veterans' Entitlements Act 1986

Part 2--Amendments commencing on or after the tax

amendments

Social Security Act 1991

Veterans' Entitlements Act 1986

Part 3--Contingent amendments

Div ision 1--A mend ments inserting definitions

Social Security Act 1991

Veterans' Entitlements Act 1986

Div ision 2--A mend ments repealing defin itions

Social Security Act 1991

Veterans' Entitlements Act 1986

Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card)

Bill 2009 No. , 2009 1

A Bill for an Act to amend the law relating to social

security and veterans' affairs, and for related

purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Social Security and Veterans'

Entitlements Amendment (Commonwealth Seniors Health Card)

Act 2009.

2 Commence ment

(1) Each provision of this Act specified in column 1 of the table

commences, or is taken to have commenced, in accordance with

column 2 of the table. Any other statement in column 2 has effect

according to its terms.

2 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 3

and anything in

this Act not

elsewhere covered

by this table

The day on which this Act receives the

Royal Assent.

2. Schedule 1,

Part 1

1 Ju ly 2009.

1 Ju ly 2009

3. Schedule 1,

Part 2

The later of:

(a) 1 Ju ly 2009; and

(b) the day on which Schedule 3 to the Tax

Laws Amendment (2009 Measures No. 1)

Act 2009 commences.

4. Schedule 1,

Part 3, Division 1

1 Ju ly 2009.

However, if Schedule 3 to the Tax Laws

Amendment (2009 Measures No. 1) Act 2009

commences on or before 1 July 2009, the

provision(s) do not commence at all.

5. Schedule 1,

Part 3, Division 2

Immediately before the co mmencement of

Schedule 3 to the Tax Laws Amendment

(2009 Measures No. 1) Act 2009.

However, if Schedule 3 to the Tax Laws

Amendment (2009 Measures No. 1) Act 2009

commences on or before 1 July 2009, the

provision(s) do not commence at all.

Note:

This table relates only to the provisions of this Act as originally

passed by both Houses of the Parliament and assented to. It will not be

expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not

part of this Act. Information in this column may be added to or

edited in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or

repealed as set out in the applicable items in the Schedule

Schedule 1 A mendments

Part 1 Main amendments

4 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

Schedule 1

Amendments

Part 1

Main amendments

Social Security Act 1991

1 At the end of point 1071-3 (before the notes)

Add:

; (e) the total of the amounts for the person that are not assessable

income and are not exempt income for that year under

Subdivision 301-B, or section 302-65, 302-70 or 302-80, of

the Income Tax Assessment Act 1997 (about superannuation

benefits that are tax free);

(f) the person's reportable superannuation contributions for that

year.

2 At the end of point 1071-3

Add:

Note 5:

For reportable superannuation contributions see subsection 10A(2).

3 Application

(1)

The amendment made by item 1 applies in relation to:

(a) claims for seniors health cards made on or after the

commencement of that item; and

(b) seniors health cards granted before, on or after the

commencement of that item.

(2)

However, the amendment does not affect a person's qualification for a

seniors health card before that commencement.

Veterans' Entitlements Act 1986

4 At the end of point 118ZZA-3 (before the notes)

Add:

; (e) the total of the amounts for the person that are not assessable

income and are not exempt income for that year under

Subdivision 301-B, or section 302-65, 302-70 or 302-80, of

Amend ments Schedule 1

Main amendments Part 1

Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card)

Bill 2009 No. , 2009 5

the Income Tax Assessment Act 1997 (about superannuation

benefits that are tax free);

(f) the person's reportable superannuation contributions for that

year.

5 At the end of point 118ZZA-3

Add:

Note 5:

For reportable superannuation contributions see subsection 5PB(1).

6 Application

(1)

The amendment made by item 4 applies in relation to:

(a) claims for seniors health cards made on or after the

commencement of that item; and

(b) seniors health cards granted before, on or after the

commencement of that item.

(2)

However, the amendment does not affect a person's eligibility for a

seniors health card before that commencement.

Schedule 1 A mendments

Part 2 A mend ments commencing on or after the tax amend ments

6 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

Part 2

Amendments commencing on or after the tax

amendments

Social Security Act 1991

7 Subsection 10A(2)

Insert:

reportable superannuation contributions has the same meaning as

in the Income Tax Assessment Act 1997.

Veterans' Entitlements Act 1986

8 Subsection 5PB(1)

Insert:

reportable superannuation contributions has the same meaning as

in the Income Tax Assessment Act 1997.

Amend ments Schedule 1

Contingent amend ments Part 3

Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card)

Bill 2009 No. , 2009 7

Part 3

Contingent amendments

Division 1

Amendments inserting definitions

Social Security Act 1991

9 Subsection 10A(2)

Insert:

reportable employer superannuation contribution has the

meaning given by section 10AA.

10 Subsection 10A(2)

Insert:

reportable superannuation contributions, for an individual and a

tax year, means the sum of:

(a) the individual's reportable employer superannuation

contributions (if any) for the tax year; and

(b) the individual's deductions (if any) under Subdivision 290-C

of the Income Tax Assessment Act 1997 for the tax year.

11 After section 10A

Insert:

10AA Definition of reportable employer superannuation contribution

(1) For the purposes of this Act, a reportable employer

superannuation contribution, for an individual for a tax year, is an

amount contributed:

(a) by an employer of the individual, or an associate of the

employer, for the individual's benefit in respect of the tax

year; and

(b) to a superannuation fund or an RSA;

to the extent that either or both of the following paragraphs apply:

expected to have or have had, the capacity to influence the

size of the amount;

Schedule 1 A mendments

Part 3 Contingent amendments

8 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

(d) the individual has or has had, or might reasonably be

expected to have or have had, the capacity to influence the

way the amount is contributed so that his or her assessable

income is reduced.

(2) However, an amount is not a reportable employer superannuation

contribution to the extent that it is included in the individual's

assessable income for the tax year.

(3) For the purposes of this section, employer has the expanded

meaning given by section 12 of the Superannuation Guarantee

(Administration) Act 1992 (assuming that subsection 12(11) of that

Act had not been enacted).

(4) For the purposes of this section, disregard whether any

superannuation benefits arising from a contribution are payable to

a SIS dependant of the individual if the individual dies before or

after becoming entitled to receive the benefits.

(5) An expression used in this section that is also used in the Income

Tax Assessment Act 1997 has the same meaning in this section as it

has in that Act.

Veterans' Entitlements Act 1986

12 Subsection 5PB(1)

Insert:

reportable employer superannuation contribution has the

meaning given by section 5PBA.

13 Subsection 5PB(1)

Insert:

reportable superannuation contributions, for an individual and a

tax year, means the sum of:

(a) the individual's reportable employer superannuation

contributions (if any) for the tax year; and

(b) the individual's deductions (if any) under Subdivision 290-C

of the Income Tax Assessment Act 1997 for the tax year.

14 After section 5PB

Amend ments Schedule 1

Contingent amend ments Part 3

Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card)

Bill 2009 No. , 2009 9

Insert:

5PBA Definition of reportable employer superannuation contribution

(1) For the purposes of this Act, a reportable employer

superannuation contribution, for an individual for a tax year, is an

amount contributed:

(a) by an employer of the individual, or an associate of the

employer, for the individual's benefit in respect of the tax

year; and

(b) to a superannuation fund or an RSA;

to the extent that either or both of the following paragraphs apply:

expected to have or have had, the capacity to influence the

size of the amount;

(d) the individual has or has had, or might reasonably be

expected to have or have had, the capacity to influence the

way the amount is contributed so that his or her assessable

income is reduced.

(2) However, an amount is not a reportable employer superannuation

contribution to the extent that it is included in the individual's

assessable income for the tax year.

(3) For the purposes of this section, employer has the expanded

meaning given by section 12 of the Superannuation Guarantee

(Administration) Act 1992 (assuming that subsection 12(11) of that

Act had not been enacted).

(4) For the purposes of this section, disregard whether any

superannuation benefits arising from a contribution are payable to

a SIS dependant of the individual if the individual dies before or

after becoming entitled to receive the benefits.

(5) An expression used in this section that is also used in the Income

Tax Assessment Act 1997 has the same meaning in this section as it

has in that Act.

Division 2

Amendments repealing definitions

Social Security Act 1991

Schedule 1 A mendments

Part 3 Contingent amendments

10 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health

Card) Bill 2009 No. , 2009

15 Subsection 10A(2) (definition of reportable employer

superannuation contribution)

Repeal the definition.

16 Subsection 10A(2) (definition of reportable

superannuation contributions)

Repeal the definition.

17 Section 10AA

Repeal the section.

Veterans' Entitlements Act 1986

18 Subsection 5PB(1) (definition of reportable employer

superannuation contribution)

Repeal the definition.

19 Subsection 5PB(1) (definition of reportable

superannuation contributions)

Repeal the definition.

20 Section 5PBA

Repeal the section.

Commonwealth of Australia Bills

SOCIAL SECURITY AND VETERANS' ENTITLEMENTS AMENDMENT (COMMONWEALTH SENIORS HEALTH CARD) BILL 2009