Commonwealth Numbered Acts Commonwealth Numbered ActsClean Energy (Household Assistance Amendments) Act 2011
1 Paragraph 10(1)(b) of Schedule 6
Omit "916B(a)(iii)", substitute "916B(1)(a)(iii)".
2 At the end of item 10 of Schedule 6
Add:
(3) This item does not apply to a person if item 12 or 13 of Schedule 6 to the Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 applies in relation to the person.
3 Section 916B
Before "A person", insert "(1)".
4 Subparagraph 916B(a)(ii)
Omit "in section 916D", substitute "under subsection 916D(1) or (1A)".
5 At the end of section 916B
Add:
(2) Despite subsection (1), a person is not qualified for a low income supplement for an income year if:
(a) the person is a member of a couple when the person makes a claim for the supplement; and
(b) the person's partner has received a low income supplement for the income year; and
(c) the person satisfies the excluded payment requirement under subsection 916D(1A) for the previous income year.
(3) Despite subsection (1), a person is not qualified for a low income supplement for an income year if:
(a) the person is a member of a couple when the person makes a claim for the supplement; and
(b) the person's partner has made a claim for the supplement for the income year; and
(c) all of the following apply:
(i) the person satisfies the excluded payment requirement under subsection 916D(1A) for the previous income year;
(ii) the person's partner satisfies the excluded payment requirement under subsection 916D(1) for the previous income year;
(iii) the person's partner is qualified for the supplement for the income year.
(4) Despite subsection (1), a person is not qualified for a low income supplement for an income year if:
(a) the person is a member of a couple when the person makes a claim for the supplement; and
(b) the person's partner has made a claim for the supplement for the income year; and
(c) all of the following apply:
(i) the person and the person's partner satisfy the excluded payment requirement under subsection 916D(1A) for the previous income year;
(ii) the person's partner is qualified for the supplement for the income year;
(iii) the Secretary determines, for the purposes of this subparagraph, that the person's partner is to receive the supplement for the income year.
6 Subsection 916D(1)
After "payment requirement", insert "under this subsection".
7 After subsection 916D(1)
Insert:
(1A) A person satisfies the excluded payment requirement under this subsection for an income year if:
(a) there were at least 92 days during the year in respect of which relevant clean energy payments, other than payments mentioned in paragraph (5)(b) or (c), were not paid to the person; and
(b) there were at least 39 weeks during the income year for which the person had an FTB child; and
(c) there were at least 13 weeks during the year for which the person did not receive any of the payments set out in subsection (3).
8 Subsection 916E(1)
Omit "A person satisfies the tax requirement for an income year", substitute "If a person satisfies the excluded payment requirement under subsection 916D(1) for an income year, the person satisfies the tax requirement for the income year".
9 After subsection 916E(1)
Insert:
(1A) If a person satisfies the excluded payment requirement under subsection 916D(1A) for an income year and the person is not, at the claim time (within the meaning of subsection 916C(7)), a member of a couple, the person satisfies the tax requirement for the income year if the person's accepted taxable income for the income year is:
(a) less than $18,000; or
(b) $18,000 or more, but less than the person's LIS threshold amount for the income year.
(1B) If a person satisfies the excluded payment requirement under subsection 916D(1A) for an income year and the person is, at the claim time (within the meaning of subsection 916C(7)), a member of a couple, the person satisfies the tax requirement for the income year if:
(a) the person's accepted taxable income for the income year is:
(i) less than $18,000; or
(ii) $18,000 or more, but less than the person's LIS threshold amount for the income year; and
(b) the person's partner's accepted taxable income for the income year is:
(i) less than $18,000; or
(ii) $18,000 or more, but less than the person's partner's LIS threshold amount for the income year.
Part 2 -- Application and transitional provisions
10 Definitions
In this Part:
accepted taxable income has the same meaning as in subsection 916E(2) of the Social Security Act 1991 .
claim time has the same meaning as in subsection 916C(7) of the Social Security Act 1991 .
11 Application provision
The amendments made by this Schedule apply in relation to claims for low income supplement made on or after 1 January 2013.
12 Transitional provisions for certain claims made in the 2012-13 income year--not a member of a couple
(1) If a person:
(a) makes a claim for low income supplement for the 2012-13 income year; and
(b) satisfies the excluded payment requirement under subsection 916D(1A) of the Social Security Act 1991 , as inserted by this Schedule, for the previous income year; and
(c) is not, at the claim time, a member of a couple;
then:
(d) subsection 916E(1A) of the Social Security Act 1991 does not apply in relation to the claim; and
(e) the person is taken to satisfy the tax requirement referred to in subparagraph 916B(1)(a)(iii) of that Act for the 2011-12 income year if the person satisfies subitem (2).
(2) A person satisfies this subitem if:
(a) the person has an accepted taxable income for the 2011-12 income year; and
(b) the amount of income tax owed by the person for that year, as worked out under subsection 4-10(3) of the Income Tax Assessment Act 1997 by reference to the person's accepted taxable income, is less than $300.
13 Transitional provisions for certain claims made in the 2012-13 income year--member of a couple
(1) If a person:
(a) makes a claim for low income supplement for the 2012-13 income year; and
(b) satisfies the excluded payment requirement under subsection 916D(1A) of the Social Security Act 1991 , as inserted by this Schedule, for the previous income year; and
(c) is, at the claim time, a member of a couple;
then:
(d) subsection 916E(1B) of the Social Security Act 1991 does not apply in relation to the claim; and
(e) the person is taken to satisfy the tax requirement referred to in subparagraph 916B(1)(a)(iii) of that Act for the 2011-12 income year if the person and the person's partner satisfy subitem (2).
(2) A person satisfies this subitem if:
(a) the person has an accepted taxable income for the 2011-12 income year; and
(b) the amount of income tax owed by the person for that year, as worked out under subsection 4-10(3) of the Income Tax Assessment Act 1997 by reference to the person's accepted taxable income, is less than $300.