Commonwealth Consolidated Acts Commonwealth Consolidated ActsPart 1 -- Main amend ments
1 After Part 2.2C
Insert:
Part 2.2D -- 2007 one - off payment to older Australians
93ZA 2007 one - off payment to older Australians
Qualified if this section applies
(1) A person is qualified for a 2007 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 8 May 2007; and
(b) the person was receiving an income support payment, other than service pension or income support supplement, in respect of a period that includes 8 May 2007; and
(c) the person was receiving that payment because of a claim the person made on or before 8 May 2007; and
(d) on 8 May 2007, 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 8 May 2007, the person was qualified for seniors concession allowance under section 1061U; or
(b) both:
(i) on or before 8 May 2007, the person made a claim for a seniors health card under Division 1 of Part 3 of the Administration Act and had not withdrawn that claim on or before 8 May 2007; and
(ii) on 8 May 2007, 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 or partner allowance in respect of a period that includes 8 May 2007; and
(b) the person was receiving that allowance because of a claim the person made on or before 8 May 2007; and
(c) on 8 May 2007, 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 is entitled to 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 118ZZG of the Veterans' Entitlements Act.
93ZB Amount of the one - off payment
The amount of the one - off payment under section 93ZA is $500.
2 Certain claims that would otherwise be taken to have been made on or before 8 May 2007
For the purposes of the provisions inserted by item 1, disregard 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 8 May 2007.
3 Subsection 1223ABAA(1)
Repeal the subsection, substitute:
(1) This section applies in relation to an individual who has been paid a payment (the relevant payment ) of:
(a) 2006 one - off payment to older Australians under Part 2.2C; or
(b) 2007 one - off payment to older Australians under Part 2.2D.
4 Subsection 1223ABAA(2)
After "subsection 93Y(2)", insert "or 93ZA(2)".
5 At the end of subsection 1223ABAA(2)
Add "or 93ZA(2)(b)".
6 Subsection 1223ABAA(3)
After "subsection 93Y(3)", insert "or 93ZA(3)".
7 Subsection 1223ABAA(4)
After "subsection 93Y(4)", insert "or 93ZA(4)".
8 At the end of subsection 1223ABAA(4)
Add "or 93ZA(4)(a)".
9 After subsection 1223ABAA(4)
Insert:
(4A) For the purposes of this section, the relevant day in respect of a relevant payment is:
(a) for a payment of 2006 one - off payment to older Australians--9 May 2006; or
(b) for a payment of 2007 one - off payment to older Australians--8 May 2007.
10 Paragraphs 1223ABAA(5)(a) and (c)
Omit "9 May 2006", substitute "the relevant day".
11 Paragraph 1223ABAA(6)(a)
After "subsection 93Y(3)", insert "or 93ZA(3)".
Social Security (Administration) Act 1999
12 Section 12AAA
Repeal the section, substitute:
12AAA One - off payments to older Australians
A claim is not required for:
(a) 2006 one - off payment to older Australians; or
(b) 2007 one - off payment to older Australians.
13 Subsection 47(1) (after paragraph (ga) of the definition of lump sum benefit )
Insert:
(gb) 2007 one - off payment to older Australians; or
14 After section 47AA
Insert:
47AB Payment of 2007 one - off payment to older Australians
If an individual is qualified for a 2007 one - off payment to older Australians, 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.
Veterans' Entitlements Act 1986
15 After Part VIID
Insert:
Part VIIE -- 2007 one - off payment to older Australians
118ZZG 2007 one - off payment to older Australians
Eligible if this section applies
(1) A person is eligible for a 2007 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 118OA(2) on or before 8 May 2007; and
(b) a service pension or an income support supplement was payable to the person in respect of a period that includes 8 May 2007; and
(c) the pension or supplement was payable because of a claim the person made on or before 8 May 2007; and
(d) on 8 May 2007, 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 8 May 2007, the person was eligible for seniors concession allowance under section 118PA; or
(b) both:
(i) on or before 8 May 2007, 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 8 May 2007; and
(ii) on 8 May 2007, 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 is entitled to one payment only under this section, regardless of how many times the person becomes eligible under this section.
118ZZH Amount of the one - off payment
The amount of the one - off payment under section 118ZZG is $500.
118ZZI Claim not required for 2007 one - off payment to older Australians
A claim is not required for 2007 one - off payment to older Australians.
118ZZJ Payment of 2007 one - off payment to older Australians
If an individual is eligible for a 2007 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.
118ZZK Debts arising in respect of 2007 one - off payment to older Australians
(1) This section applies in relation to an individual who has been paid a 2007 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 118ZZG(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 118ZZG(2)(b) was payable.
(3) If the individual was eligible for the relevant payment because of subsection 118ZZG(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 8 May 2007 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 8 May 2007, 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 118ZZG(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 118ZZG(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 (adab) of the definition of separate net income )
Insert:
(adac) does not include 2007 one - off payment to older Australians under the Social Security Act 1991 or the Veterans' Entitlements Act 1986 ; and
(adad) does not include payments to older Australians under a scheme determined under Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 ; 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' Entitlements Legislation Amendment (One - off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ............................................................................ |
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insert:
2007 one - off payment to older Australians under the Social Security Act 1991 |
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payments under a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 |
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2007 one - off payment to older Australians under the Veterans' Entitlements Act 1986 |
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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 |
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18 After paragraph 52 - 10(1)(ba)
Insert:
(baa) 2007 one - off payment to older Australians; or
19 Paragraph 52 - 10(1)(bb)
Omit "the scheme", substitute "a scheme".
20 After subsection 52 - 10(1CA)
Insert:
(1CAA) Payments of 2007 one - off payment to older Australians under Part 2.2D of the Social Security Act 1991 are exempt from income tax.
21 Subsection 52 - 10(1CB)
Repeal the subsection, substitute:
(1CB) Payments to older Australians under the following schemes are exempt from income tax:
(a) a scheme determined under item 1 of Schedule 2 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 ;
(b) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 .
22 After paragraph 52 - 65(1)(b)
Insert:
(ba) 2007 one - off payment to older Australians; or
23 Paragraph 52 - 65(1)(c)
Omit "the scheme", substitute "a scheme".
24 After subsection 52 - 65(1B)
Insert:
(1BA) Payments of 2007 one - off payment to older Australians under Part VIIE of the Veterans' Entitlements Act 1986 are exempt from income tax.
25 Subsection 52 - 65(1C)
Repeal the subsection, substitute:
(1C) Payments to older Australians under the following schemes are exempt from income tax:
(a) a scheme determined under item 2 of Schedule 2 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 ;
(b) a 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 .
26 Section 52 - 75 (after table item 1A)
Insert:
1B | 2007 one - off payment to older Australians | Part VIIE | Not applicable |
27 After paragraph 8(8)(yc)
Insert:
(yd) 2007 one - off payment to older Australians under the Veterans' Entitlements Act;
(ye) a payment under a scheme determined under Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 ;
Veterans' Entitlements Act 1986
28 After paragraph 5H(8)(zzab)
Insert:
(zzac) 2007 one - off payment to older Australians under Part VIIE;
(zzad) a payment under a scheme determined under Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One - off Payments and Other 2007 Budget Measures) Act 2007 ;