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

All care receivers completing this form should answer Questions 1–3, which ask about preferred language and if an interpreter is required.

Questions 4–5 are about the person providing care:

• the carer's name
• carer’s Centrelink Reference Number (CRN)

The care receiver needs to supply personal details in this section such as:

• whether they have a partner and if their partner has permission to enquire (PPE)
• contact (address and phone number) details
• whether the care receiver gives Services Australia permission to talk to the carer about information provided

This section requests details of children/students in their care and includes:

• names of Family Tax Benefit (FTB) children/students
• details of any income received by the children and/or students (including Government assistance)
• if the children/students are full time students

Note: there is room for details for two children only.

Details should only be given if the children are FTB children. For a definition of 'FTB child', see Family Tax Benefit (FTB) child of a person.

The number of FTB children advised on the SA304(A) form only needs to be entered on the Care Receiver Income and Assets Details (CRIA) screen if the family assets are Medium or High. However, the taxable income of the FTB children should always be added to the care receiver and partner's taxable income when coding the CRIA screen.

This section asks about the value of the assets of the family of the care receiver.

• Care receivers must provide details of the net market value of assets belonging to their family and must not include:
• the family home
• assets obtained to specifically assist the care receiver in respect of their disability
• funds from National Disability Insurance Scheme (NDIS) that are deposited into an account used to manage the care receiver's NDIS plan
• A Liquid Assets question is included. Disregard funds in an account used to manage the care receiver's NDIS plan. The value of liquid assets will need to be coded if assessable assets are in the Medium or High Range
• A deprivation of assets question is included

• Q40 defines the tax year and the income terms used in this form
• At Q41, the care receiver (and their partner if they have one) must provide details of their taxable income for the base tax year using the details from the tax Notice of Assessment (NOA). A copy of the NOA is also required
  If a person has accessed superannuation under the First Home Super Saver (FHSS) Scheme these withdrawals will contain some portion that the ATO will determine as taxable and this will be reflected on an individual’s NOA. However, for Services Australia purposes, FHSS Scheme withdrawals are not counted towards taxable income. If referring to a person’s NOA who has accessed superannuation under this scheme, any taxable income must be excluded that is attributed to the FHSS Scheme. Advice from the individual on the value to be excluded should be obtained as this detail will not be included on the NOA but is expected to be information the individual has access to from their FHSS Scheme submission and approval paperwork.
• If the care receiver is unable to provide details from the NOA, an estimate can be provided of the base year taxable income by completing Question 42
• Q43 asks for an estimate of taxable income for the current financial year. If the base tax year income is over the income threshold but the current financial year income is below the threshold, then the current tax year income can be used

The current year estimate can also be used when the care receiver’s assets are in the medium or high range and an asset exemption needs to be assessed, see Components of the Care Receiver Income and Assets (CRIA) test.

This part does not need to be completed. It is a guide only to remind of any supporting documents that may need to be provided with the form (such as tax Notices of Assessment). It also reminds to attach details of additional children/students if there are more than two (refer to Q36).

The care receiver and their partner (if applicable) must sign the SA304(A) before the carer's claim for CP can be assessed.

All persons completing this form should answer Questions 1–3, which asks about preferred language and if an interpreter is required.

Questions 4–5 are about the person providing care:

• the carer's name
• carer’s Centrelink Reference Number (CRN)

Question 6 asks whether or not the child lives with their parent or guardian (this determines if Part A should be completed).

This section requires the personal details of the parent or legal guardian and their partner, and personal and income details of their Family Tax Benefit (FTB) children.

The parent or legal guardian of the child being cared for must supply details in this section, such as:

• their personal details and their partner's personal details (if applicable)
• whether the partner (where applicable) has permission to enquire
• contact (address and phone number) details
• names of FTB children/students - details should only be given if the children are FTB children and should exclude the child or children for whom the parent is claiming/receiving Carer Payment (CP). For a definition of 'FTB child' see Family Tax Benefit (FTB) child of a person
• details of any income received by the children and/or students, including Government assistance because receipt of a disqualifying payment would mean they are not an FTB child
• if the children/students are full time students - a full time student up to the age of 24 may be an FTB child
• the number of FTB children advised on the Carer Payment Income and Assets details - child or children being cared for - under 16 years (SA304(C)) form is only required if the family assets are Medium or High
• information about the child care receiver must be completed at Part B. If there is more than one child care receiver, Part B should be photocopied or an additional SA304(C) issued

Note: there is space for the details of 2 FTB children only. If any of the children lodge a tax return their Notice of Assessment must be provided (if available) for the base tax year, in order to apply the care receiver income test.

To pass the income test, the combined taxable income of the care receiver and all assessable persons for either the base tax year or current tax year must be under the income limit. See Rates and thresholds > Pensions > Other Pension related rates > Table 5: Carer Payment - Care Receiver Income and Asset Limits.

If the assets are in the Medium range the care receiver may be exempted from the assets test. If the assets are High the care receiver must pass the liquid asset test and the special income test for the current tax year estimate. See Components of the Care Receiver Income and Assets (CRIA) test.

This section asks about the value of assets of the entire family of the child being cared for - including the child care receiver(s).

• Parent/s or legal guardians of the child being cared for must provide details of the net market value of assets, this should not include:
• the family home
• assets obtained to specifically assist the care receiver in respect of their disability
• funds received from the National Disability Insurance Agency (NDIA) that are deposited into an account used to manage the care receiver's National Disability Insurance Scheme (NDIS) plan
• A Liquid Assets question is included. Disregard funds in an account used to manage the care receiver's NDIS plan. The value of liquid assets will need to be coded if assessable assets are in the Medium or High Range
• A deprivation of assets question is included

Question 39 defines the tax year and explains the income terms used in this form.

To meet the income test, the combined taxable income of the care receiver and all assessable persons for either the base tax year or current tax year must be under the income limit. See Rates and thresholds > Pensions > Other Pension related rates > Table 5: Carer Payment - Care Receiver Income and Asset Limits.

If the assets are in the Medium range, the care receiver may be exempted from the assets test. If the assets are High, the care receiver must meet the liquid asset test and the special income test for the current tax year estimate.

So that the care receiver income test can be applied:

• the parent or legal guardian of the child being cared for (and their partner) needs to provide details of their own taxable income for the base tax year
• to assess whether this income is below the allowable limit, Q40 in this section must be completed by using the details from the tax Notice of Assessment (NOA) or a tax return. A copy of the NOA or tax return is also required
  If a person has accessed superannuation under the First Home Super Saver (FHSS) Scheme these withdrawals will contain some portion that the ATO will determine as taxable and this will be reflected on an individual’s NOA. However, for Services Australia purposes, FHSS Scheme withdrawals are not counted towards taxable income. If referring to a person’s NOA who has accessed superannuation under this scheme, exclude any taxable income attributed to the FHSS Scheme. Advice from the individual on the value to be excluded should be obtained as this detail will not be included on the NOA but is expected to be information the individual has access to from their FHSS Scheme submission and approval paperwork
• if the parent or legal guardian is unable to provide details from the NOA or tax return, they can provide an estimate of their income for the base tax year by completing Q41
• Q42 asks for an estimate of taxable income for the current financial year. If the base tax year income is over the income threshold but the current financial year income is below the threshold, then the current tax year income can be used
• the current year estimate can also be used when the care receiver's assets are in the medium or high range and an asset exemption needs to be assessed

For more information, see Components of the Care Receiver Income and Assets (CRIA) test.

This part must be completed in relation to the child being cared for. If there is more than one child care receiver, an additional Part B should be completed for each care receiver.

Part B asks for information about the care receiver's income and assets, similar to Part A.

To pass the income test, the combined taxable income of the care receiver and all assessable persons for either the base tax year or current tax year must be under the income limit. See Rates and thresholds > Pensions > Other Pension related rates > Table 5: Carer Payment - Care Receiver Income and Asset Limits.

If the assets are in the Medium range then the care receiver may be exempted from the assets test. If the assets are High the care receiver must pass the liquid asset test and the special income test for the current tax year estimate.

• Q43 prompts for the person handling the financial affairs of the care receiver to complete Parts B and C
• Q44 asks for the care receiver's name, date of birth, gender, their relationship with the person completing this part of the form, whether the care receiver lives with them, and whether the care receiver has any income from government sources or is a full time student
• So that the care receiver income test can be applied, Q45 asks for the care receiver’s taxable income for the base tax year, using the details from the tax Notice of Assessment (NOA) or a tax return. A copy of the NOA or tax return is also required
  If a person has accessed superannuation under the First Home Super Saver (FHSS) Scheme these withdrawals will contain some portion that the ATO will determine as taxable and this will be reflected on an individual’s NOA. However, for Services Australia purposes, FHSS Scheme withdrawals are not counted towards taxable income. If referring to a person’s NOA who has accessed superannuation under this scheme, exclude any taxable income attributed to the FHSS Scheme. Advice from the individual on the value to be excluded should be obtained as this detail will not be included on the NOA but is expected to be information the individual has access to from their FHSS Scheme submission and approval paperwork
• If taxable income for the base tax year cannot be provided from an NOA or tax return, Q46 requests an estimate of the care receiver’s income for the base tax year
• Q47 asks for an estimate of the care receiver’s taxable income for the current financial year. If the base tax year income is over the income threshold but the current financial year income is below the threshold, then the current tax year income can be used
• The current year estimate can also be used when the care receiver's assets are in the medium or high range and an asset exemption needs to be assessed
• Q48 asks for details of the net market value of the care receiver’s assets and should not include:
• the home of the care receiver
• assets obtained to specifically assist the care receiver in respect of their disability
• funds received from the NDIA that are deposited into an account used to manage the care receiver's NDIS plan
• Q49 asks about the care receiver’s Liquid Assets. Disregard funds in an account used to manage the care receiver's NDIS plan. The value of liquid assets will need to be coded if assessable assets are in the Medium or High Range
• Q50 relates to deprivation of assets
• Q51 asks if the care receiver has any beneficiary interest in any trust, deceased estate or any other funds. This question is intended to capture if there are other funds not declared elsewhere on this form. If the answer is 'Yes', it may be appropriate to issue a Module PT - Private Trust (Mod PT)

The checklist does not need to be completed. It is a guide only to remind of any supporting documents that may need to be provided with the form (such as tax Notices of Assessment). It also reminds to attach details of additional children/students if there are more than two (refer to Q35).

If all Parts of the form were completed, the parent(s) or legal guardian(s) of the care receiver must sign the SA304(C) form before the claim for CP can be assessed.

If only Parts B and C were completed, the carer or person handling the care receiver's financial affairs should sign this form.