Assessing income from seasonal work 108-05010000

Tell the customer the general conditions regarding seasonal, intermittent or contract work.

If the customer or their partner finished work in the last 6 months, they may be subject to the Seasonal Work Preclusion Period (SWPP).

Is this a new claim?

• Yes, go to Step 2
• No, the SWPP does not apply
• For employment income, see Recording and correcting employment income details. Procedure ends here
• For income from self-employment, see Assessment of income and assets from business structures for Centrelink payments i
• Procedure ends here

Process the new claim as usual. Go to Step 3.

To work out whether or not a customer is considered to be self-employed, see Income for an independent contractor and commission income.

• Yes, go to Step 4
• No, go to Step 6

Work out a customer's assessable income by taking allowable deductions from their seasonal, intermittent and contract work income.

Only deductions that directly relate to producing self employment income and are allowable can be deducted from the income.

See Business deductions.

Code self-employed net income from seasonal work on Real Estate and Business (REBS) screen. See Assessment of income and assets from business structures for Centrelink payments.

Go to Step 7.

For the purposes of SWPP, allowable deductions are permitted if the customer is not self-employed, only:

• if the deductions relate to their seasonal work, and
• if it is an allowable deduction by the Australian Taxation Office

Record the employment income.

The customer's other ordinary income, combined with their employment income, may affect Working Credits. See Assessment of other ordinary income for Centrelink payments.

If the customer has a break in their seasonal, intermittent or contract work of:

• less than 14 days and resumes in the same industry, treat the work as 1 continuous period
• less than 14 days and starts in a new industry, treat the work as 2 separate periods
• more than 14 days and resumes in the same or a different industry, treat the work as 2 separate periods

Family Tax Benefit (FTB) and Child Care Subsidy (CCS) customers (and partners), may need to update their income estimate for the current financial year. This will reduce the chance of a debt during reconciliation.

Calculate the SWPP and tell the customer the outcome.

• Finalise activity via Assessment Results (AR) screen
• Record details on a DOC