{"id":"F2026L00070","name":"Social Security (Exempt Lump Sum – Income Apportionment Resolution Scheme Payments) Determination 2026","slug":"social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107673,"registerId":"commonwealth-F2026L00070-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the Social Security (Exempt Lump Sum – Income Apportionment Resolution Scheme Payments) Determination 2026.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n Each provision of this instrument 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.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

30 January 2026.

\n```\n\n> Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under paragraph 8(11)(d) of the Social Security Act 1991.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\nIn this instrument:\n\n Act means the Social Security Act 1991.\n Income Apportionment Resolution Scheme is the Commonwealth scheme established by force of Schedule 3 to the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025.\n resolution payment means an amount of reparation paid under the Income Apportionment Resolution Scheme as determined by the Minister by legislative instrument under subitem 3(1) of Schedule 3 to the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Exempt lump sum","content":"#### 5 Exempt lump sum\n\nA resolution payment is an exempt lump sum for the purposes of paragraph 8(11)(d) of the Act.","sortOrder":4}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand or narrow the Social Security Act itself; it narrowly designates specified reparation payments under the Income Apportionment Resolution Scheme as \"exempt lump sums.\" Its scope is limited to payments the Minister determines under the Scheme and does not alter other income-testing rules beyond this classification."},"complexity_factors":["Single, narrow legal effect: classifies one category of payment as an \"exempt lump sum\" (section 5).","Depends on external scheme definitions: refers to the Income Apportionment Resolution Scheme created by Schedule 3 of the 2025 Act (section 4).","Ministerial specification: the precise \"resolution payment\" amounts are set by the Minister via a separate legislative instrument under subitem 3(1) of Schedule 3 (definition in section 4).","Statutory cross-reference: relies on paragraph 8(11)(d) of the Social Security Act 1991 for legal effect (section 3 authority).","Commencement mechanics are formalised (commences 30 January 2026) and require administrative implementation (section 2).","Low compliance burden overall but requires administrative classification of payments for social security decision-making (implied by section 5)."],"plain_english_summary":"This instrument declares that reparation amounts paid under the Commonwealth Income Apportionment Resolution Scheme (called “resolution payments”) are an “exempt lump sum” for the purposes of paragraph 8(11)(d) of the Social Security Act 1991. It affects people who receive those payments and the officials who assess social security entitlements because those payments will be treated under the Act as exempt lump sums. The Minister defines which amounts qualify by a separate legislative instrument; the instrument commences 30 January 2026."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It was created specifically to exempt Income Apportionment Resolution Scheme payments from social security means testing, and it does exactly that — no more, no less. The legislation has not expanded beyond this singular purpose."},"complexity_factors":["Extremely short instrument: only 5 operative sections","Minimal defined terms: only 3 definitions (Act, Income Apportionment Resolution Scheme, resolution payment)","Single substantive provision (section 5) with no conditions, exceptions, or nested logic","No cross-references beyond the enabling provision (paragraph 8(11)(d) of the Social Security Act 1991) and the establishing legislation","Straightforward declaratory effect: 'X is an exempt lump sum' — no calculations, thresholds, or discretionary elements","Purpose-built for a specific, narrow compensation scheme rather than general application"],"plain_english_summary":"This Determination exempts \"resolution payments\" paid under the Income Apportionment Resolution Scheme from Centrelink income and assets tests. \n\nIt protects people receiving back‑payments for past social security underpayments — and directs Services Australia to ignore those compensation payments when assessing eligibility, so recipients aren’t penalised or lose benefits because of the government’s earlier error."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026","history":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026/history","analysis":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026/analysis","conflicts":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026/conflicts","importantCases":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026/important-cases","documents":"/api/acts/social-security-exempt-lump-sum-income-apportionment-resolution-scheme-payments-determination-2026/documents"}}