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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
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.
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Direct links to the current provisions in Social Security Exempt Lump Sum Determination No. 4 of 2003 (FACS).
Determination No. 4 of 2003
I, 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.
Dated 21 August 2003.
L Corver
Acting Assistant Secretary, Seniors and Means Test Branch
(2) If:
(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
(b) that person:
(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
(ii) the ATO has reassessed that person’s special zone B tax offset for that period, or part of that period; and
(iii) the ATO reassessment results in that person receiving an increased tax offset;
then, subject to clause 2.2:
(c) the increased tax offset payment mentioned in subparagraph 2.1(2)(b)(iii) is an exempt lump sum.
2.2 Application—Exempt Lump Sums
It 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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Determination No. 4 of 2003
I, 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.
Dated 21 August 2003.
L Corver
Acting Assistant Secretary, Seniors and Means Test Branch
(2) If:
(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
(b) that person:
(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
(ii) the ATO has reassessed that person’s special zone B tax offset for that period, or part of that period; and
(iii) the ATO reassessment results in that person receiving an increased tax offset;
then, subject to clause 2.2:
(c) the increased tax offset payment mentioned in subparagraph 2.1(2)(b)(iii) is an exempt lump sum.
2.2 Application—Exempt Lump Sums
It 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.