Carer Allowance (CA) income test – determining reference tax year and assessable income components 009-18082301

Policy

Social Security Guide, 1.1.T.26, Tax free pensions or benefits

Social Security Guide, 3.6.7, CA - Qualification & Payability

Social Security Guide, 3.6.7.10, Qualification for HCC Only CA (child)

Social Security Guide, 3.9.3.32, Employer Provided Benefits - Cars

Social Security Guide, 3.9.3.33, Employer Provided Benefits - School Fees, Private Health Insurance and Low Interest Loans

Social Security Guide, 3.9.3.34, Employer Provided Benefits - Housing Assistance

Social Security Guide, 3.9.3.35, Employer Provided Benefits - Financial Investment and Expense Benefits

Social Security Guide, 3.9.3.36, Target Foreign Income

Social Security Guide, 3.9.3.37, Total Net Investment Loss - Net Financial Investment Loss

Social Security Guide, 3.9.3.38, Total Net Investment Loss - Net Rental Property Loss

Social Security Guide, 3.9.3.39, Reportable Superannuation Contributions

Social Security Guide, 4.9.3.30, Income Test Assessment of Asset-Tested Income Streams

Social Security Guide, 4.9.5.48, Table of Life Expectancy – Payments Commenced on or after 01/01/2015

Family Assistance Guide, 3.2.6, Tax Free Pensions or Benefits

Family Assistance Guide 3.2.7 Deductible Child Maintenance Expenditure

Legislation

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Social Security Act 1991

• section 9(1), financial investment definition
• section 9(1)(i) and (j), definition of financial investment for long term financial asset
• section 10A, Definitions for carer allowance and seniors health card provisions (target foreign income)
• section 953(1), Qualification rules
• section 953(2)(f), Qualification rules
• section 954(1)(f), Qualification rules
• section 954A(1)(e), Qualification rules
• section 957A, Carer Allowance income test
• section 957A(5), long-term financial asset for the Carer allowance income test
• section 957B, Adjusted taxable income
• section 957C, Accepted estimates
• section 957D, Income from long-term financial assets
• section 1061ZK(3), Health care cards
• section 1157A(1), Provisions for carer allowance and seniors health card income test

A New Tax System (Family Assistance) Act 1999

Schedule 3

• subsection 1, Adjusted taxable income
• subsection 7 Tax-free pensions and benefits
• subsection 8 Deductible child maintenance expenditure