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Completing the Carer Payment Income and assets details of the person or child/children being cared for 009-03030020



This document outlines when the Carer Payment Income and assets details of the person or child/children being cared for (SA304(A) and SC304(C)) form is issued to carers or parents and how it is completed.

Income and assets

Care receivers 16 years and over

When a carer is claiming Carer Payment (CP) for a care receiver 16 years and over, eligibility is, in part, based on the care receiver's income and assets.

A carer may be paid or continue to be paid CP if the care receiver has income and assets below the relevant limits. Some assets and income are disregarded, see Components of the Care Receiver Income and Assets (CRIA) test.

The carer will also have to meet all other qualification provisions in order to be granted CP.

Care receivers under 16 years of age

A carer may be paid Carer Payment (CP) if the income and assets of the child (and, if the child lives with their parent or legal guardian, the income and assets of the family of the child being cared for) are below the relevant income and asset limits.

Some assets and income are disregarded, see Components of the Care Receiver Income and Assets (CRIA) test.

Issuing the Carer Payment - Income and Assets details of the person being cared for - 16 years and over SA304(A) to the care receiver

The SA304(A) form can be issued as part of the Carers online claim or the Assisted Customer Claim (ACC).

The form should not be used if the adult care receiver is exempt from the Care Receiver Income and Assets (CRIA) test because they or their partner receive a Centrelink or Department of Veterans' Affairs income support payment.

The SA304(A) form must be completed and signed by the care receiver (or nominee), and their partner if they are partnered.

Issuing the Carer Payment Income and assets details - child or children being cared for - under 16 years SA304(C)

The SA304(C) can be issued by the Carers online claim or the Assisted Customer Claim (ACC). If the carer is the child's parent or legal guardian, there may be sufficient income and assets information on the claim form to indicate an SA304(C) is not necessary.

However, the SA304(C) will be required if:

  • the taxable income stated on the claim for the base tax year is within $5,000 of the income limit
  • the taxable income for the base tax year is over the limit and there has been a reduction since the base tax year; or
  • the family assets are over the asset limit

An SA304(C) is also requested via the online claim or ACC if the carer is not the child's parent or legal guardian, and either:

  • the child lives with the parent or legal guardian or
  • the child has any income, assets or interest in a trust

Completing the Carer Payment Income and Assets details forms (SA304(A) and SA304(C))

The SA304(A) must be completed by:

  • the care receiver, or
  • the care receivers nominee

The SA304(C) must be completed by:

  • the parent or legal guardian of a child care receiver if the child being cared for is living with them; all parts must be completed (and the form should be signed by the parent and partner), or
  • the carer of the child (or the person handling the child's financial affairs) if the child being cared for does not live with their parent or legal guardian; Parts B and C must be completed (and signed by the carer or person handling the child's financial affairs)

The Resources page contains links to forms.

Components of the Care Receiver Income and Assets (CRIA) test

Coding the Care Receiver Income and Asset Details (CRIA) screen

Reviews of the Care Receiver Income and Assets (CRIA) test

Family Tax Benefit (FTB) child of a person