CTHIn ForceAct
A New Tax System (Family Assistance) Act 1999
38LApplication of income test to pension and benefit recipients and their partners
Start here
Get a plain-English read of 38L
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
#### 38L Application of income test to pension and benefit recipients and their partners
If an individual, or an individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment:
(a) the individual’s income excess is nil; and
(b) the individual’s income tested rate is the same as the individual’s maximum rate.