Family Assistance Legislation Amendment (More Help for Families—One-off Payments) Act 2004
47BPayment of one‑off payment to carers
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47B Payment of one‑off payment to carers
If an individual is entitled to a one‑off payment to carers (carer allowance related) or a one‑off payment to carers (carer payment related), 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.
Part 2—Related amendments
Income Tax Assessment Act 1936
7 Subsection 159J(6) (paragraph (ad) of the definition of separate net income)
After “carer allowance”, insert “, one‑off payment to carers (carer allowance related) or one‑off payment to carers (carer payment related)”.
8 Subsection 159J(6) (after paragraph (ad) of the definition of separate net income)
Insert:
(ada) does not include payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004; and
Income Tax Assessment Act 1997
9 Section 11‑15 (table item headed “social security or like payments”)
Before:
| pension bonus ................................ | 52‑10 and 52‑65 |
|---|
insert:
| one‑off payment to carers (carer allowance related) or one‑off payment to carers (carer payment related) | 52‑10 |
|---|---|
| payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 | 52‑10 |
10 Subsection 52‑10(1)
Omit “or one‑off payment to the aged”, substitute “, one‑off payment to the aged, one‑off payment to carers (carer allowance related) or one‑off payment to carers (carer payment related)”.
11 After subsection 52‑10(1C)
Insert:
(1D) One‑off payment to carers (carer payment related) and one‑off payment to carers (carer allowance related) under Parts 2.5A and 2.19A of the Social Security Act 1991 are exempt from income tax. (1E) Payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 are exempt from income tax.
Schedule 3—Administrative scheme for one‑off payments to families and carers