20APension supplement rate definitions

#### 20A Pension supplement rate definitions (1) The combined couple rate of pension supplement is the sum of the following: (a) 4 times the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple); (b) twice the annual rate of telephone allowance for a person: (i) to whom section 1061SB (increased rate for home internet) applies; and (ii) who is partnered (partner getting pension or benefit, and partner getting telephone allowance at the increased rate); (c) twice the annual rate of pharmaceutical allowance for a person who is partnered; (d) twice the pension supplement basic amount for a person who is partnered; (e) if $525.20 exceeds twice the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple)—the amount of the excess; rounded up to the nearest multiple of $5.20. > Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). > Note 2: This rate is an annual rate. (2) The combined couple rate of minimum pension supplement is the sum of the following: (a) 4 times the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple); (b) twice the annual rate of telephone allowance for a person: (i) to whom section 1061SB (increased rate for home internet) applies; and (ii) who is partnered (partner getting pension or benefit, and partner getting telephone allowance at the increased rate); rounded up to the nearest multiple of $5.20. > Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). > Note 2: This rate is an annual rate. (3) For the purposes of subsection (1) or (2), a rate mentioned in a paragraph of that subsection is that rate as at 20 September 2009. > Note: Those subsections adopt those rates as indexed on 20 September 2009. (4) A person’s minimum pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of minimum pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). | Item | Person’s family situation | Use this % | | ---- | ---------------------------------- | ---------- | | 1 | Not member of couple | 66.33% | | 2 | Partnered | 50% | | 3 | Member of illness separated couple | 66.33% | | 4 | Member of respite care couple | 66.33% | | 5 | Partnered (partner in gaol) | 66.33% | > Note: A person’s minimum pension supplement amount is an annual rate. (5) A person’s pension supplement basic amount depends on which family situation in the following table applies to the person. The person’s pension supplement basic amount immediately before 20 September 2009 is the corresponding amount set out in the table. | Item | Person’s family situation | Amount as at 19 September 2009 | | ---- | ---------------------------------- | ------------------------------ | | 1 | Not member of couple | $507 | | 2 | Partnered | $423.80 | | 3 | Member of illness separated couple | $507 | | 4 | Member of respite care couple | $507 | | 5 | Partnered (partner in gaol) | $507 | > Note 2: For the purposes of provisions other than subsection (1), the amount in each item of the table will be indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). > Note 3: A person’s pension supplement basic amount is an annual rate. (6) The daily rate of tax‑exempt pension supplement, for a person who is receiving a social security payment calculated for that day using a pension supplement amount, is the amount worked out as follows: (a) subtract the person’s pension supplement basic amount from: (i) if the Rate Calculator produces an annual rate—the person’s pension supplement amount; or (ii) if the Rate Calculator produces a fortnightly rate—26 times the person’s pension supplement amount; (b) divide the result of paragraph (a) by 364. > Note: The portion of the person’s social security payment equal to the tax‑exempt pension supplement is exempt from income tax (see sections 52‑10 and 52‑15 of the Income Tax Assessment Act 1997).