Components of the Care Receiver Income and Assets (CRIA) test 108-03020020

Assets test

Rules for non-customer care receiver assets test

Table 1: This table describes the situations when the care receiver's (including relevant family members) income is below current limit and either under or over the Special Income Test.

Care receiver's income - current financial year	Assets	Liquid Assets	SSA section	Carer payment payable
Under Special Income Test (SIT)	Low	N/A	S198N(2)	Yes
Under SIT	Med	Over	S198N(3)	Yes
Under SIT	Med	Under	S198N(3)	Yes
Under SIT	High	Under	S198N(4)	Yes
Under SIT	High	Over	S198N(4)	No
Over SIT	Med	Under	S198N(3)(b)	Yes
Over SIT	Med	Over	S198N(3)(a)	Yes
Over SIT	High	Under	S198N(4)	No
Over SIT	High	Over	S198N(4)	No

Income test

Rules for the non-customer care receiver income test

Table 2: This table describes the situations when a non-customer care receiver either passes or fails the income test.

Care receiver income test threshold	Base year taxable income	Current financial year estimate	Pass/fail care receiver income test	SSA section
$127,962	Below	N/A	Pass	S198A(1)
$127,962	Above	Below	Pass	S198C
$127,962	Above	Above	Fail	S198A(1)

Changes to care receiver’s income and assets

Table 3

Example

Description

No notifiable event – change to taxable income

Today is 20 November 2023
John is in receipt of Carer Payment in respect of Bill.
On 1 August 2023 John notifies Bill’s taxable income for 22/23 exceeded the CRIA income limit
The base tax year on 1 August 2023 was 21/22 and Bill’s taxable income for 21/22 was under the CRIA income limit
On 1 January 2024, the base tax year would be 22/23 and Bill’s taxable income for 22/23 exceeded the CRIA income limit. CP should be cancelled from 1 January 2024

No notifiable event – change to assets

Today is 20 November 2023
John is in receipt of Carer Payment in respect of Bill
On 1 August 2023 John notifies Bill inherited a property worth $3,000,000 on 1 July 2023
Bill’s liquid assets exceed $10,000
CP is cancelled from the date of determination. If the reassessment is actioned today, payment would be cancelled from 20 November 2023

Notifiable event – change to assets

Today is 20 November 2023
John is in receipt of Carer Payment in respect of Bill
On 1 August 2023 John notifies Bill inherited a property worth $3,000,000 on 1 July 2023
Bill’s liquid assets exceed $10,000
CP is cancelled from the date of determination. If the reassessment is actioned today, payment would be cancelled from 20 November 2023

Notifiable event – change to taxable income, increase in income notified

Today is 5 August 2023
John is in receipt of Carer Payment in respect of Bill
On 1 August 2023 John notifies Bill’s taxable income for 22/23 exceeded the CRIA income limit
As there was a notifiable event, the base tax year changed from 21/22 to 22/23 and CP should be cancelled from 1 August 2023

Notifiable event – change to taxable income, increase in income not notified

Today is 5 August 2023
John is in receipt of Carer Payment in respect of Bill
On 1 August 2023 John notifies Bill’s taxable income for 22/23 exceeded the CRIA income limit
As there was a notifiable event, the base tax year changed from 21/22 to 22/23 and CP should be cancelled from 1 August 2023

Forms

Carer Payment Income and assets details of the person being cared for - 16 years or over (SA304A)

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

Publications

A guide to Australian Government payments

External websites

Department of Veterans' Affairs Fact Sheets - DVA03 Overview of DVA benefits and services

Operational Information