Care Receiver Income and Assets 108-03020000

Scenario

Additional information

Outcome

Act/Guide reference

CP is paid based on care receiver estimate passing the income test.

Evidence is supplied showing the actual taxable income of the care receiver (and any other person included in the care receiver income test) was more than the income limit.

The carer has no involvement in the care receiver's financial affairs.

No debt

Social Security Act 1991, Section 1223(1B)

Social Security Guide, 6.3.6

CP is paid based on care receiver estimate passing the income test.

Evidence is supplied showing the actual taxable income of the care receiver (and any other person included in the care receiver income test) was more than the income limit.

The carer is determined to be reasonably involved in the care receiver's financial affairs.

A carer could reasonably be expected to be involved in the care receiver's financial circumstances if they:

• are the nominee for the care receiver, and/or
• have enduring power of attorney for the care receiver, and/or
• have had all dealing on behalf of the care receiver with the delegate

Debt is from date CP paid based on an estimate

Social Security Act 1991, Section 1223(1C)

Social Security Guide, 6.3.6

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

The assessment is subsequently amended by the Australian Tax Office, a tribunal or a court and as a result of the amendment of the assessment, the taxable income of the care receiver, is more than the income limit.

The carer has no involvement in the care receiver's financial affairs.

No debt

Social Security Act 1991, Section 1223(1B)

Social Security Admin Act 1998 - Section 120(1)

Social Security Guide, 6.3.6

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

The assessment is subsequently amended by the Australian Tax Office, a tribunal or a court and as a result of the amendment of the assessment, the taxable income of the care receiver, is more than the income limit.

The carer is determined to be reasonably involved in the care receiver's financial affairs.

A carer could reasonably be expected to be involved in the care receiver's financial circumstances if they:

• are the nominee for the care receiver, and/or
• have enduring power of attorney for the care receiver, and/or
• have had all dealing on behalf of the care receiver with the delegate

Debt is from date CP paid based on the previous assessment of the taxable income

Social Security Act 1991, Section 1223(1C)

Social Security Admin Act 1998 - Section 120(1)

Social Security Guide, 6.3.6

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

• There is no notifiable event as a notice under section 70 of the SSAA was not sent to the care receiver, and
• The care receiver’s taxable income for a later tax year exceeds the income limit, and
• The carer or care receiver informed Services Australia that the care receiver’s taxable income exceeded the income limit

No notifiable event

CP is cancelled from 1 January of the calendar year following the increase to the taxable income.

Social Security Act 1991

Section 198C(6)

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

• A notifiable event occurs, and
• The care receiver’s taxable income for a later tax year exceeds the income limit, and
• The carer or care receiver informed Services Australia that the care receiver’s taxable income exceeded the income limit

A notifiable event has occurred

CP would be cancelled from the day the carer or care receiver notifies Services Australia and there is no debt.

Social Security (Administration) Act 1999

Subsection 120(3)(d) – higher ADAT adult

Subsection 120(4)(d) – child care receiver

Subsection 120(5)(d) – combined child care receivers

Subsection 120(5A)(d) - lower ADAT score adult and one or more multiple care children

Subsection 120(6)(d) - lower ADAT score adult and a dependent child

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

• There is no notifiable event as a notice under section 70 of the SSAA was not sent to the care receiver, and
• The care receiver’s taxable income for a later tax year exceeds the income limit, and
• Services Australia had not been informed by the carer or the care receiver that the care receiver’s taxable income exceeded the income limit

No notifiable event

CP is cancelled from 1 January of the calendar year following the increase to the taxable income

Social Security Act 1991

Section 198C(6)

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

• A notifiable event occurs, and
• The care receiver’s taxable income for a later tax year exceeds the income limit, and
• Services Australia had not been informed by the carer or the care receiver that the care receiver’s taxable income exceeded the income limit

The carer has no involvement in the care receiver's financial affairs.

No debt

Social Security Act 1991, Section 1223(1B)

Social Security (Administration) Act 1999

Subsection 120(3)(e) – higher ADAT adult

Subsection 120(4)(e) – child care receiver

Subsection 120(5)(e) – combined child care receivers

Subsection 120(5A)(e) - lower ADAT score adult and one or more multiple care children

Subsection 120(6)(e) - lower ADAT score adult and a dependent child

CP is paid based on an assessment of the taxable income of the care receiver for a tax year.

• A notifiable event occurs, and
• The care receiver’s taxable income for a later tax year exceeds the income limit, and
• Services Australia had not been informed by the carer or the care receiver that the care receiver’s taxable income exceeded the income limit

The carer is determined to be reasonably involved in the care receiver's financial affairs.

A carer could reasonably be expected to be involved in the care receiver's financial circumstances if they:

• are the nominee for the care receiver, and/or
• have enduring power of attorney for the care receiver, and/or
• have had all dealing on behalf of the care receiver with the delegate

CP would be cancelled from the day the care receiver’s taxable income exceeded the income limit.

There would be a debt.

Social Security Act 1991, Section 1223(1C)

Social Security (Administration) Act 1999

Subsection 120(3)(e) – higher ADAT adult

Subsection 120(4)(e) – child care receiver

Subsection 120(5)(e) – combined child care receivers

Subsection 120(5A)(e) - lower ADAT score adult and one or more multiple care children

Subsection 120(6)(e) - lower ADAT score adult and a dependent child

CP is paid based on a request from the carer for the care receiver’s assets to be exempted from the CRIA assets test and the care receiver ceases to meet the exemption requirement (see Resources Section of Components of the Care Receiver Income and Assets (CRIA) test

The carer has no involvement in the care receiver's financial affairs.

No debt

Social Security Act 1991, Section 1223(1B)

Section 198N

Section 198Q

CP is paid based on a request from the carer for the care receiver’s assets to be exempted from the CRIA assets test and the care receiver ceases to meet the exemption requirement (see Resources Section of Components of the Care Receiver Income and Assets (CRIA) test

The carer is determined to be reasonably involved in the care receiver's financial affairs.

A carer could reasonably be expected to be involved in the care receiver's financial circumstances if they:

• are the nominee for the care receiver, and/or
• have enduring power of attorney for the care receiver, and/or
• have had all dealing on behalf of the care receiver with the delegate

CP would be cancelled from the day on which the request under section 198N in respect of the care receiver or care receivers was lodged with Services Australia, or

if the request was lodged after the Secretary rejected a claim for carer payment by a person caring for the care receiver or care receivers—on the day on which the decision to reject the claim took effect.

There would be a debt.

Social Security Act 1991, Section 1223(1C)

Section 198N

Section 198Q