{"id":"F2007B00273","name":"Social Security Exempt Lump Sum Determination No. 4 of 2003 (FACS)","slug":"social-security-exempt-lump-sum-determination-no-4-of-2003-facs","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61969,"registerId":"commonwealth-F2007B00273-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Social Security Exempt Lump Sum Determin","sectionType":"part","heading":"Social Security Exempt Lump Sum Determination No. 4 of 2003","content":"# Social Security Exempt Lump Sum  \nDetermination No. 4 of 2003\n\nI, Leonie Corver, Acting Assistant Secretary, Seniors and Means Test Branch and a delegate of the Secretary of the Department of Family and Community Services, make this determination under paragraph 8(11)(d) of the Social Security Act 1991.\n\nDated 21 August 2003.\n\nL Corver\n\nActing Assistant Secretary, Seniors and Means Test Branch","sortOrder":0},{"sectionNumber":"Special zone B tax offset","sectionType":"part","heading":"Special zone B tax offset","content":"## Special zone B tax offset\n\n(2) If:\n\n(a) a person was resident on King Island or the Furneaux Group of Islands at anytime during the period 1 July 1990 to 30 June 1997; and\n\n(b) that person:\n\n(i) has made a claim for a special zone B tax offset from the ATO for the period, or part of the period, referred to in paragraph (a); and\n\n(ii) the ATO has reassessed that person’s special zone B tax offset for that period, or part of that period; and\n\n(iii) the ATO reassessment results in that person receiving an increased tax offset;\n\nthen, subject to clause 2.2:\n\n(c) the increased tax offset payment mentioned in subparagraph 2.1(2)(b)(iii) is an exempt lump sum.\n\n2.2 Application—Exempt Lump Sums\n\nIt is appropriate to determine that an amount, or class of amounts paid, to a person as mentioned in subparagraph 2.1(2)(b)(iii) is an exempt lump sum for the purposes of paragraph 8(11)(d) of the Act from the date that the payment is made.","sortOrder":1}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2561},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination remains tightly focused on its original purpose of exempting specific ATO reassessment payments relating to the Special Zone B Tax Offset for residents of King Island and the Furneaux Group of Islands."},"complexity_factors":["Single operational provision with straightforward conditional logic","Limited to specific geographic locations (King Island and Furneaux Group)","Limited to specific historical tax period (1990-1997)","Minimal cross-referencing (only references the Social Security Act 1991)","No nested definitions or exceptions within exceptions"],"plain_english_summary":"If you lived on King Island or the Furneaux Group between 1 July 1990 and 30 June 1997 and the ATO later reassesses your tax, any extra payment for the Special Zone B Tax Offset is treated as an exempt lump sum. That exemption prevents those back-paid refunds from reducing your Centrelink pension or allowance from the date the ATO pays them."}},"importantCases":[],"_links":{"self":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs","history":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs/history","analysis":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs/analysis","conflicts":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs/conflicts","importantCases":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs/important-cases","documents":"/api/acts/social-security-exempt-lump-sum-determination-no-4-of-2003-facs/documents"}}