Exempt income 108-04080010
Expand allExempt income A to C terms
Table 1
|
Item |
Description |
|
1 |
ACT Lifetime Care and Support Scheme Manages and administers lifetime personal care and support under the ACT Lifetime Care and Support Scheme to people who have sustained catastrophic injuries from a motor vehicle accident in the Australian Capital Territory. The exempt income is an assessable asset from the date of receipt unless spent or converted to an exempt asset immediately. |
|
2 |
ACT Government COVID-19 stimulus payments Housing ACT will make a one-off bank payment of $250 to its social housing tenants in June 2020, as part of the Territory’s COVID-19 stimulus package. These payments are considered to be exempt income under Section 8(8)(c) of the Social Security Act 1991, as it is considered to be emergency relief or like assistance. Any ongoing income generated by the payment (for example deemed income) or any resulting assessable asset (for example putting the payment in a bank account) will still be included for social security means testing purposes where applicable. |
|
3 |
ACT Government Safer Families Assistance Provides financial assistance to people affected by domestic and family violence. It is the provision of $2,000 worth of assistance to help with costs associated with maintaining or establishing a home in the ACT. Any ongoing income generated by the payment (for example deemed income) or any resulting assessable asset (for example putting the payment in a bank account) will still be included for social security means testing purposes where applicable. |
|
4 |
Age Pension Country Fuel Card Supplied by the Western Australian Government and is exempt from the Income Test. |
|
5 |
Apprenticeship Wage Top-Up (AWTU) AWTU is not considered income for social security purposes and has no effect on an Australian Apprentice's income support payments. The Social Security Act 1991 excludes AWTU from being assessable income under the Income Test. |
|
6 |
Asylum seeker and victims of trafficking - Red Cross payments
Note: the Australian Red Cross administers ASAS, CAS and CDP on behalf of the Department of Home Affairs and STPP on behalf of DSS. |
|
7 |
Australian Thalidomide Survivors Support Program Department of Social Services is currently working with the Treasury to make a legislative change via section 8(8) of the Social Security Act 1991 to give effect to the Government’s 2020/2021 Budget announcement, that ongoing annual payments made under this program would be income test exempt. These ongoing annual payments are due to start in the 2021/2022 financial year. |
|
8 |
Bond - refunded accommodation bond A resident can request a refund of an accommodation bond they paid. The amount refunded from the bond is not counted as income and is exempt from the Assets Test. |
|
9 |
Boosting cash flow for employers Cash Flow Boost payments are being paid by the Australian Taxation Office to eligible small and medium sized businesses as part of the Australian Government COVID-19 stimulus response. Payments will be made for the March to June 2020 and June to September 2020 quarters. These payments are exempt from assessment under section 8(8)(zt) of the Social Security Act 1991, and should not be included when assessing business income for a customer or their partner. |
|
10 |
Centrelink payments If a customer or their partner is permanently blind and receives Age Pension, Disability Support Pension (DSP), Disability Wage Supplement, or a Department of Veterans' Affairs (DVA) Service Pension, Veteran Payment or Income Support Supplement (ISS), and receives child support, the pension is not assessed under the Maintenance Income Test for Family Tax Benefit (FTB) Part A. All parents/guardians receiving Commonwealth benefit(s) listed under 1067G-F3 of the Social Security Act 1991, which include payments listed under Module L, are exempt from the application of the Parental Income Test for all Youth Allowance (YA), ABSTUDY and Assistance for Isolated Children (AIC) Scheme dependent children. The References page has links to the Social Security Act 1991. See Applying the Parental Income Test (PIT) for ABSTUDY and Youth Allowance (YA) and Applying the Parental Income Test (PIT) for Assistance for Isolated Children (AIC) Scheme. |
|
11 |
Child maintenance received Child maintenance received from a former partner to support a child of the former relationship is not treated as income for income support purposes and has no effect on a customer's additional free area. However, child maintenance received is taken into account under the Parental Income Test for Youth Allowance and ABSTUDY and the Maintenance Income Test for more than the base rate of Family Tax Benefit (FTB) Part A. |
|
12 |
Cost of Living Rebate Scheme (CLRS) Western Australian Government payment exempt from the Income Test. |
|
13 |
Couples - money passing between partners Money passed between partners in a couple in the form of housekeeping or personal allowance is not assessed as income. |
|
14 |
COVID-19 Disaster Payment COVID-19 Disaster Payments and COVID-19 Disaster Payment for eligible welfare recipients are considered to be an exempt lump sum and exempt income for Income Support Payments and so will not be included in the income test. Customers who have a partner receiving these payments should not include them for income support reporting purposes. |
Exempt income D to K terms
Table 2
|
Item |
Description |
|
1 |
Dad and Partner Pay (DAP) For children born or entering care before 1 October 2016, DAP is exempt income for all income support payments under section 8(8) of the Social Security Act 1991. For children born or entering care on or after 1 October 2016, income from DAP is counted as ordinary income for calculating the rate of payment for all income support payments. |
|
2 |
Defence Force Rental Allowance Rent allowance helps members with costs of renting in the private housing market. It usually doesn't cover all their rent. This allowance is paid directly to the member and not the landlord. If an Australian Defence Force employee receives Defence Force Rental Allowance as part of their employment income, remove the allowance from the employment income before recording EAPP. |
|
2 |
Defence Force Reserves Reservists receive a daily allowance to cover their costs while in training. The amount of this allowance varies according to a reservist's rank and in what capacity they are serving. No Defence Force Reserve allowances, for example, Deployment Allowance, are considered income under the Social Security Act 1991. Note: this is not applicable for service personnel in the regular Defence Forces. It is only relevant to the reserves. |
|
3 |
Dependent child A payment made to the person for or in respect of a dependent child of the person is exempt income This includes payments from various state governments who provide assistance for carers of dependent children such as Kinship, Foster Care or Permanent and Special Needs payments. If the child is not a dependant, such as certain Kinship payments arrangements, payment for expenses is exempt income. Where someone received more than the amount of the expenses actually incurred, the extra is considered to be income. |
|
4 |
Equity or Merit based Scholarships (EMS) Equity or Merit based Scholarships (EMS) are exempted from being treated as assessable income under the personal and partner Income Tests up to the equivalent combined maximum annual value of the Commonwealth Education Costs Scholarship (CECS) and the Commonwealth Accommodation Scholarship (CAS) - valued at $8,647 in 2022. This amount is indexed annually. EMS amounts in excess of this value are subject to the Income Test. Relocation Scholarship paid by Centrelink or the Department of Veterans' Affairs is not EMS. See Assessing scholarship income for more information. |
|
5 |
Escaping Violence Payment Provides people leaving a violent relationship access to a one-off payment of up to $5,000 to help them establish a life free of violence. This financial assistance includes up to $1,500 in cash with the remainder available for goods and services or direct payments of bonds, school fees or other support to help establish a safe home. |
|
6 |
Exchange trading systems - credits or payments Credits received from participation in approved exchange trading systems (ETS) and other community exchange schemes are not treated as income for social security purposes. If both cash and credits in ETS schemes are received, the cash amount is assessed as income. Explanation:
The Secretary may class an ETS as an 'approved scheme' if all the following are met:
The References page has links to the Guide to Social Security Law for more details on Other Income Exempt from Assessment - Specifically Approved. |
|
7 |
First Home Super Saver (FHSS) Scheme Superannuation withdrawn under the FHSS Scheme is not regarded as income. However, if the customer deposits the payment in a bank or other financial investment, deeming rules do apply. |
|
8 |
Former British Child Migrant Payment Ex-gratia one-off payments of 20,000 GBP are being made to former British Child Migrants sent from the United Kingdom and Crown Dependencies (England, Wales, Northern Ireland, Scotland, Channel Islands and the Isle of Man) by a church, state, voluntary or other organisation to Australia, New Zealand, Canada and Zimbabwe/former Rhodesia. To be eligible, the child migrant must not have been accompanied by an adult family member, or sent to live with a member of their birth family. These payments are exempt from the income test. However, any ongoing income generated by the lump sum (for example deemed income) will be assessed under the income test, and if used to purchase an assessable asset, the asset will be included in the asset test. |
|
9 |
Free board and lodging The value of accommodation is not income for social security purposes if a person receives:
Special Benefit recipients receiving free board and lodging will have a reduced rate of payment. For these customers, free board and lodging is taken into account when determining the rate of payment of Special Benefit. Note: if a customer receives free board and lodging, in return for services or not, then the customer is not regarded as paying rent. |
|
10 |
Friendly societies income Income received from an approved friendly society (for example, income from personal injury schemes) is exempt from assessment for customers receiving JobSeeker Payment (incapacitated) or Youth Allowance (incapacitated) only. This also applies to the customer's partner, regardless of the payment the partner is receiving. |
|
11 |
International Agreements - payments exempted For all Agreements, Australia disregards from the Income Test the social welfare payments (income tested payments) which the Agreement country makes. It is very rare to find any Agreement country paying its social welfare payments to people in Australia. Most Agreement countries only make such payments to people residing in (and usually present in) their own territory. In those cases, Australia disregards the payments from its Income Test. If cases occur where people in Australia are receiving such payments (if legally or illegally), they must be disregarded from Australia's Income Test in line with the provisions of the particular Agreement. Remember that when a pensioner is receiving a pension under the direct deduction provisions of an Agreement, social welfare amounts (although disregarded under the Income Test) are included in the overseas pension amount directly deducted. |
|
12 |
Jury duty Payments (including out-of-pocket expenses) for jury attendance or service, or court appearances by a witness, other than an expert witness, are not treated as income for social security purposes. Note: payments for jury service (empanelment) are likely to be higher than for jury attendance, but are still not treated as income. Payments to expert witnesses for special skills or knowledge, are treated as income if the payments are either:
|
|
13 |
Kinship payment Various state governments make Kinship payments to carers. A payment made to the person for or in respect of a dependent child of the person is exempt income. If the child is not dependant, payment for expenses is exempt income. Where someone receives more than the amount of the expenses actually incurred, the extra is considered to be income. |
Exempt income L to P terms
Table 3
|
Item |
Description |
|
1 |
Livestock - forced disposal - Farm Household Allowance Note: this information is for Farm Household Allowance only - i.e. forced disposal of livestock proceeds are assessable for other income support payments. Proceeds from forced disposal of livestock are exempted from the income test on the condition that they are (or will be) deposited into a Farm Management Deposit (FMD). Any amount of the proceeds not (or not intended to be) deposited in an FMD will not be exempt and so will be assessable income. This exemption applies to proceeds received in the relevant financial year and only for that year by reducing the farm business income estimate. The amount deposited or to be deposited in the FMD is an assessable asset and the deeming rules will still apply. |
|
2 |
Mental Illness Fellowship of Victoria - rental subsidy The subsidy paid by the Mental Illness Fellowship Victoria satisfies Section 8(8)(q) of the Social Security Act 1991. Exempt income includes a subsidy made by an authority of a State to or on behalf of the person who is liable to pay rent. |
|
3 |
Mortgage insurance payments If a customer has mortgage insurance for when they are unemployed, ill or experiencing other circumstances and the insurance payments are made direct to the creditor, this is exempt income. |
|
4 |
New South Wales (NSW) Biodiversity Banking and Offsets Scheme (Bio-Banking) Annual management payments where payments are a reimbursement for the cost of expenses incurred for works required under bio-banking agreements paid by the NSW Office of Environment and Heritage (OEH) are exempt. Income from selling biodiversity credits are assessed as income. |
|
5 |
NSW Government JobSaver Payment The objective of this program is to support a business, sole trader or not-for-profit organisation in NSW that have been impacted by the recent COVID-19 restrictions. JobSaver will provide cash flow support to impacted businesses to help maintain their NSW employee headcount from 13 July 2021. Eligible businesses and not-for-profit organisations with employees will receive automatic fortnightly payments backdated to cover costs incurred from week 4 of the Greater Sydney lockdown (from 18 July 2021 onwards) if their application is successful. The payment will be equivalent to 40% of the weekly payroll for work performed in NSW:
|
|
6 |
NSW Government New toll relief for drivers The NSW Government New toll relief is a scheme for NSW drivers who pay tolls on NSW roads. Motorists will receive rebates of up to $750 per year, paid quarterly, dependant on road usage and tolls paid. These amounts are a rebate on costs incurred by motorists when driving NSW roads. As these payments are a rebate for costs incurred, they are not considered to be income under Section 8 of the Social Security Act 1991. |
|
7 |
Norfolk Island Vocational Education and Training (VET) Financial Assistance Initiative The Norfolk Island VET Financial Assistance Initiative supports students to manage the costs of studying at a TAFE or at a vocational education and training institution while living on Norfolk Island. Financial assistance reimburses the difference between course fees incurred by a Norfolk Island resident as compared to the fees a resident of the state or territory of the institution would have to pay. |
|
8 |
NSW 2021 COVID-19 business grant The Grant will provide cash flow support to businesses impacted during the first 3 weeks of the restrictions (from 26 June to 17 July), and the JobSaver scheme will support businesses from week 4 of the restrictions (from 18 July). The intention of the Grant is to help businesses survive the restrictions so they can continue to support employment and the economy after restrictions are lifted. The Grant can be used to cover business expenses for which no other government support is available. |
|
9 |
NSW COVID-19 Micro-business Grant To help address the impacts of movement restrictions, the Grant will provide cash flow support to micro–businesses with an aggregated annual turnover more than $30,000 and less than $75,000. The Grant will help micro-businesses survive the lockdown so they can continue to support the economy after restrictions are lifted. |
|
10 |
NSW Lifetime Care and Support Scheme - direct funding of treatment, rehabilitation and care services Direct payments to cover the cost of assessed treatment, rehabilitation and care needs that result from motor accident injury. |
|
11 |
NSW River Red Gum Structural Adjustment Package The NSW Government set aside $16 million for payment to timber industry workers and contractors who will be, or have been, made redundant or had their contracts terminated, because of the NSW Government's announcement of the River Red Gum protection areas. There are 3 payments timber industry workers may qualify for:
Note: these payments are taxable income and must be included as part of the customer's adjusted taxable income estimate for family assistance payments. |
|
12 |
Paid Parental Leave (PPL) For children born or entering care before 1 October 2016, PPL is exempt income for all income support payments under section 8(8) of the Social Security Act 1991. For children born or entering care on or after 1 October 2016, income from PPL counts as ordinary income for calculating the rate of payment for all income support payments. |
|
13 |
Pandemic Leave Disaster Payment (PLDP) Pandemic Leave Disaster Payment for eligible welfare recipients are considered to be an exempt lump sum and exempt income for Income Support Payments and so will not be included in the income test. Customers who have a partner receiving these payments should not include them for income support reporting purposes. As this payment is taxable it must be included in the customer's family income estimate for Family Tax Benefit (FTB), and Child Care Subsidy (CCS). |
|
14 |
Parenting Payment (PP) - exempt income In some cases, PP has different rules for exempt income. Some issues are particularly common for PP customers. The following types of income are exempt for PP purposes:
If a customer is granted NEIS and their partner is receiving PP Partnered (PPP), NEIS is not treated as income for PPP. Drought Relief (DRP) payments were treated as income for PP purposes. This income can only be added in the PGA system. DRP became Exceptional Circumstances Relief Payment (ECRP). ECRP is income for PP purposes. It can only be recorded in the PGA system. Gifts and allowances received as 'one off' payments are not taken into account for either pensions or allowances. Farm Family Restart Scheme (FFR) Payment (now known as Farm Help) is income for PP purposes. It can only be recorded in the PGA system. Gifts and allowances for all social security benefits except Special Benefit are assessed as income only if the gifts are made on a regular basis. However, gifts made by members of the immediate family are not considered income. From 1 July 2017, any periodical payment or benefit by way of gift or allowance from an immediate family member (parent, child, brother or sister) will be considered exempt income for the purposes of the income test for all social security benefits (and ABSTUDY) excluding Special Benefit, aligning with current rules applied to social security pensions. Special Benefit has a direct deduction income test and all income including any gifts and allowances must be assessed. For dependent Youth Allowance, ABSTUDY and AIC customers, a parent receiving a PP listed under section 1067G-F3, is exempt from the Parental Income Test. Applying the Parental Income Test (PIT) for ABSTUDY and Youth Allowance (YA) and Applying the Parental Income Test (PIT) for Assistance for Isolated Children (AIC) Scheme. |
|
15 |
Per- and Poly-fluoroalkyl Class Actions Payments made under the below class actions are exempt from the income test under section 8(11)(d) of the Social Security Act 1991 per the Social Security (Exempt Lump Sum - Settlement of Per- and Poly-fluoroalkyl Class Actions) Determination 2024. There are two class actions included in this determination: Haswell This Determination:
Jervis Bay Settlement included two relevant categories of compensation payment for affected individuals:
This Determination provides a social security income test exemption for both the above payment types. Other types of payments made, for example, reimbursement payments, are not included in the Determination. While the payment is an exempt lump sum:
|
|
16 |
Personal care support scheme payments Payments made towards the cost of personal care support services are not treated as income for social security purposes if the payments are made under a scheme approved by the Minister for Social Services (DSS) under the Act. Approval of these schemes for Income Test purposes is through the DSS Means Test Policy Section. Explanation: Some organisations and agencies give a person with a disability money to:
Payments are either made to the person:
Income received from the following schemes is exempt income:
|
|
17 |
Prisoners of War (POW)/Civil Internees of the Japanese during World War II - ex gratia payments These payments are exempt under the Assets Test and are non-taxable. However, if the customer deposits the payment in a bank or other financial investment, deeming rules do apply; if they purchase an income producing asset, the income from this is counted and the usual gifting rules apply if they give away some or all of the payment. For a partnered record, on the correct record go to the Prisoner of War (POW) screen and code the fields with details of the payment. Do this in either Process Direct or Customer First as shown below. Process Direct
Customer First
For fortnightly payments of Prisoner of War Recognition Supplement (POWR Supplement), see Payments from the Department of Veterans' Affairs (DVA) and referrals to the DVA Clearance Team. |
Exempt income Q to S terms
Table 4
|
Item |
Description |
|
1 |
Queensland Government Redress Scheme The Queensland Government made ex gratia payments from 1 October 2007 to eligible individuals who were in state care. If an income support customer or their partner receives a first or second level payment under the Redress Scheme, it is exempt from the Income Test. |
|
2 |
Queensland Government Small Business COVID-19 Adaption Grant The objective of this program is to support small businesses subject to closure or highly impacted by the coronavirus (COVID-19) shutdown restrictions announced by the Queensland Government, to adapt and sustain their operations, and build resilience. |
|
3 |
Queensland National Injury Insurance Scheme (Personal Care Support Scheme) The scheme provides a person with catastrophic injuries sustained in a motor vehicle accident with fully funded, no-fault lifetime care and support. From 1 July 2016, payments made under the scheme towards the cost of personal support services are exempt from the income test. |
|
4 |
Queensland Premiers Relief Fund This is assessed as compensation and the initial receipt of the payout is an exempt lump sum. If the amounts received are invested, they are also exempt from the Assets Test and deeming. In addition, if the customer's principal home is lost or damaged, this period can be extended up to a further 12 months. |
|
5 |
Queensland Stolen Wages Reparation Payment Scheme The Queensland Government is providing one-off ex gratia lump sum payments to Aboriginal and Torres Strait Islander people whose wages and savings were controlled by the Queensland Government under the legislative regime known as the Protection Acts. The exempt income is an assessable asset from the date of receipt unless spent or converted to an exempt asset immediately. |
|
6 |
Reimbursements to volunteer workers If a volunteer worker receives reimbursement from an agency (for example, Life Without Barriers) for out-of-pocket expenses incurred, the payment is not assessed as income. Payment is income if the volunteer has discretion to use the amount for their own use or benefit. Example: reimbursements to volunteer workers, such as telephone calls, travel expenses or purchases. |
|
7 |
Relatives - periodical payments from immediate relatives For social security payments excluding Special Benefit, a periodical payment such as a gift or allowance from an immediate relative (parent, child, sibling), is not assessed as income. From 1 July 2017, any periodical payment or benefit by way of gift or allowance from an immediate family member (parent, child, brother or sister) will be considered exempt income for the purposes of the income test for all social security benefits (and ABSTUDY) excluding Special Benefit, aligning with current rules applied to social security pensions. If a customer receives income from wages, rent, from an immediate family member, this is not considered as a gift or allowance as they are entitled to this income for the labour or asset they provide (for example, rental property). It is not considered exempt income and is assessed as ordinary income. Special Benefit has a direct deduction income test and all income including any gifts and allowances must be assessed. |
|
8 |
Rural Tertiary Hardship Fund (RTHF) grants These grants are exempt income and are recorded as an exempt lump sum on the OIN. |
|
9 |
South Australian Government Emergency Cash Grants for Small Business To be eligible for the one-off $3,000 emergency cash grant, a business must, as at 12:01am Tuesday 20 July 2021:
To be eligible for the one-off $1,000 emergency cash grant, a non-employing business must meet the criteria listed above, excluding the requirement to employ people. |
|
10 |
Self-Employment Allowance (SEA) (formerly New Enterprise Incentive Scheme (NEIS)) SEA payments are not treated as ordinary income. However, they are direct deductions for most payments. The References page has links to relevant Act references for SEA. See: |
|
11 |
South Australian Marine Scalefish Fishery Reform Voluntary Licence Surrender Program A voluntary surrender scheme administered by Department of Primary Industries and Regions South Australia (PIRSA) to reduce the number of fishing licences to improve long term sustainability of the industry. Consisting of ex gratia payments:
The program opened on 25 May 2020 and is expected to close on 13 November 2020. However, payments may be made until 31 December 2020. While the payment is an exempt lump sum, any assessable asset resulting from the payment will be included in the asset test and any ongoing income generated by the asset is assessable under the income test. |
|
12 |
South Australian (SA) 'Phase One: Self-Managed Funding Initiative' This scheme allows clients of the SA Department for Families and Communities (DFaC) who require disability support services, to receive direct payments to enable them to purchase services such as personal care, home support, respite, community access and various community supports. Payments made under the scheme, toward the cost of personal support services, are exempt from the Income Test for all social security and veterans' income support payment types. |
|
13 |
South Australian Victims of Crime The following payments are made by the South Australian Attorney-General under the Victims of Crime Act 2001 (SA):
|
|
14 |
Special Financial Assistance
|
|
15 |
Spousal maintenance Spousal maintenance is money (or in kind payment) made to a former partner following a divorce or separation. It does not include payments for dependent children. Payments are usually made periodically, but can be received as lump sums. Spousal maintenance is distinct from a property settlement, which is the return of a person's own property. For the person who receives spousal maintenance from a legally enforceable agreement, the maintenance is not assessed as ordinary income under the Income Test for income support purposes. However, it is taken into account under the Maintenance Income Test for family assistance payment purposes. However, in cases where the arrangement to pay spousal maintenance is not documented in a legally enforceable manner, the gross amount of income is used in assessing the payer's rate of income support. For example, where the only evidence of any arrangement is a verbal agreement or statutory declaration. |
|
16 |
Status Resolution Support Services (SRSS) payment The SRSS payment is designed to assist asylum seekers awaiting a decision on their visa status. The individuals are considered to be in an emergency situation and as such the SRSS payment is viewed as emergency relief or like assistance. The SRSS payment is not treated as income for social security purposes under paragraph 8(8)(c) of the Social Security Act 1991. |
|
17 |
Stolen Wages Reparation Scheme (Western Australia) Under past legislation, such as the Aborigines Act 1905 and the Native Welfare Act 1963, employers, including the Western Australian (WA) Government, held money and property belonging to Aboriginal people from 1905 to 1972 in trust accounts administered by the then Department of Native Welfare. The control of wages was permitted under legislation that gave the department the power to hold up to 75% of earnings in a departmental trust account. There is little or no evidence these wages were returned. Who is eligible? The WA Government has agreed an ex gratia reparation payment up to $2,000 be made to living Aboriginal people who:
|
|
18 |
Superannuation funds - earnings If a customer has superannuation, approved deposit funds (ADFs) and deferred annuities in the accumulation phase and the owner is below Age Pension age, the asset is exempt and deeming does not apply, that is, earnings are not assessed as income. |
|
19 |
Support for Trafficked People Program Living Allowance payments made to participants in the Support for Trafficked People Program are exempt income. The payments are being made by the Red Cross and may be paid either as periodical payments or as a lump sum. The lump sum payments should be taken into account as a liquid asset under the Special Benefit available funds test. |
Exempt income T to Z terms
Table 5
|
Item |
Description |
|
1 |
Tasmanian Regional Forestry Agreement (RFA) Private Forest Reserves Program This is a voluntary scheme to help protect Tasmania's native forests on private land. Landowners who participate in the Program may receive up-front payments, and ongoing regular management payments.
|
|
2 |
Tasmanian Self-directed Funding Program The program allows direct payments to a person with a disability, or a person nominated by the person with a disability, to enable the provision of specialist disability services or other support goods and services. The exempt income is an assessable asset from the date of receipt unless spent or converted to an exempt asset immediately. |
|
3 |
Tasmanian State Care - child abuse payment One off ex gratia lump sum payments by the Tasmanian Government in respect of child abuse in Tasmanian State Care, are exempt from the Income Test. This exemption does not affect subsequent assessment of the lump sum under the Assets Test, nor the deeming provisions if the lump sum is invested. In addition, it does not exempt the payment from the Liquid Assets Waiting Period (LAWP) or any other waiting period calculation for working age payments. |
|
4 |
Tasmanian Government Stolen Generations Payment The Tasmanian Government made ex gratia payments to eligible members of the Stolen Generations of Aborigines and their children. There are 2 types of payments. The first is payable to eligible children of $5,000 with a maximum of $20,000 for a family group. The second is a share in the remaining funds to be paid to eligible members of the Stolen Generations. |
|
5 |
Tax refund A tax refund cheque is not income. It is a return of the person's own capital and is not assessable as income. |
|
6 |
Taxi Industry assistance payments Various state governments have made industry assistance payments to assist them transitioning through changes to the transportation hire industry. For a list of those exempt from income test assessment, see the Resources page in Exempt lump sums. |
|
7 |
Thalidomide Australia Fixed Trust Payments made from the Australia Fixed Trust to Thalidomide survivors are exempt income. Record these as an exempt lump sum as other income (OIN). |
|
8 |
Tools for your Trade initiative The Tools for your Trade initiative is assistance provided to an employer for an Australian Apprentice by the Australian Government. The Australian Apprenticeship Centres administers this. Employers may be eligible for an $800 payment for each Australian Apprentice. This money is to be used to buy tools for their apprentices to use on the job when they have completed the first 3 months of their apprenticeship/traineeship. Once the Australian Apprentice has completed 6 months on the job, they are entitled to keep the tool kit. This has no impact on their income support payment. |
|
9 |
Transition to Independent Living Allowance (TILA) The maximum amount of TILA assistance to individuals if a TILA referral was:
The assistance does not have to be paid all at once. It is acceptable that once TILA support is approved, it is paid over the 6 months following the lodgement of a TILA referral. TILA payments are not subject to repayment. Take care to define what, if any, proportion or amount of income declared is derived from TILA related payments. This amount must be exempted. TILA information is available on the Department of Social Services website. |
|
10 |
Victorian Bushfires - January/February 2009 The value of emergency recovery or similar assistance is exempt income. The Australian Government Disaster Relief Payment (AGDRP) is exempt under the Social Security Act 1991 section 8(8)(a). Payments exempt under this section include:
The above payments are also exempt from the Income Test and Assets Test and exempt from deeming when received. Concessional/low interest loans are not income. Insurance payouts are different as they are exempt income and exempt assets (and not deemed) for up to 12 months. The exemption from the Income Test deeming rules may be extended past 12 months if the person can show they meant to spend the compensation or insurance payment on repairs within 12 months, but were not able to do so for reasons beyond their control. If customers contact to advise receipt of Emergency Recovery payments, record contact. No assessment of income is required. Reimbursements to volunteer workers from an agency for out-of-pocket expenses are not assessed as income for pensions or benefits. |
|
11 |
United Kingdom and Scottish Government Payments On 20 March 2024, the Minister for Social Services approved the personal care support schemes from the United Kingdom and Scotland under section 35A of the Social Security Act. As approved schemes, they are exempt from the social security income test under subsection 8(8)(zi) of the Act. Payments exempt under this section include:
These payments are not counted as income for social security purposes. |
|
12 |
Victorian Coronavirus (COVID-19) Worker support payment The Victorian Government is making a one-off payment of $1,500 to Victorian workers who are required to self-isolate either, because they have been diagnosed with Coronavirus, or they are a close contact with a confirmed case of Coronavirus and have been instructed by the Victorian Department of Health to self-isolate or quarantine at home. More details about the payment can be found on the Victorian Government’s Department of Health website. While the payment itself is an exempt lump sum, any on-going income generated by the payment will be assessed under the income test and any assessable asset resulting from the payment will be included in the asset test. |
|
13 |
Victorian Extra Support for Housing Estates and Hotspot Postcodes In July 2020, the Victorian Government will make a hardship payment of $750 to estate households in recognition of the financial burden that the COVID-19 July 2020 lockdown will place on the residents. More details about the payment can be found on the Victorian Premier’s website. While the payment itself is an exempt lump sum, any on-going income generated by the payment will be assessed under the income test and any assessable asset resulting from the payment will be included in the asset test. |
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14 |
Victorian Government Business Costs Assistance Program The Victorian Government’s Business Costs Assistance Program Round 2 (BCAP2) and Round 3 helps eligible small to medium businesses in sectors most affected by the May-June 2021 COVID-19 restrictions in Victoria. The program offers grants of up to $7000 to eligible businesses, including employing and non-employing businesses, depending on their industry sector, location and the number of weeks they closed. Business Costs Assistance Program Round 5: To be eligible, business must have received a grant under the Business Costs Assistance Program Round 2 or the Business Costs Assistance Program Round 2 July Extension program. More details about the payment can be found on the Business Victoria website. If these payments appear on a Profit and Loss Statement (and/or Income Tax Return) for a business, they should be removed and the Gross income (and therefore the resulting Net profit or loss) adjusted to reflect the removal. |
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Victorian Government Business Support Fund 3 On 13 September 2020, the Victorian Government announced a new support package to help businesses survive the impacts of continued coronavirus (COVID-19) shutdown restrictions and to keep Victorians in jobs. This announcement includes $822 million for Business Support Fund 3, the third round of the Business Support Fund program. Through Business Support Fund 3, around 75,000 businesses in specific industry sectors with payrolls of up to $10 million will receive grants of $10,000, $15,000 or $20,000 (with the grant amount determined by the business’ payroll size). |
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Victorian Government Business Support Fund - Expansion On 7 July 2020, the Victorian Government announced that the 31 metropolitan Melbourne Local Government Areas (LGAs) and Mitchell Shire will return to Stage 3 ‘Stay at Home’ restrictions for a period of 6 weeks to help slow the spread of coronavirus (COVID-19). From 11.59pm on Wednesday 5 August 2020, the return to Stage 3 restrictions will extend to apply throughout regional Victoria. From 6pm on 2 August 2020, metropolitan Melbourne will be subject to Stage 4 restrictions for an initial period to 13 September 2020. Impacted employing businesses in regional Victoria will be supported during the period through access to a one-off, $5,000 grant under the Business Support Fund - Expansion. Businesses located in metropolitan Melbourne or Mitchell Shire that have been impacted by extended restrictions since early July 2020 will be eligible to receive a $10,000 grant. |
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Victorian Government’s Small Business COVID Hardship Fund Helps eligible small and medium businesses:
The program offers grants of $20,000 to eligible small and medium businesses, including employing and non-employing businesses. |
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Victorian Restricted Postcodes Business Support Program Businesses, which operate within a Victorian postcode which has been included in the COVID-19 Stay at Home restrictions, may be eligible for a one-off $5,000 grant. More details about the grant can be found on the Business Victoria website. If the amount has been included as income on the Profit and Loss Statement, it will need to be removed (or excluded) when assessing the business income. While the payment itself is an exempt lump sum, any on-going income generated by the payment will be assessed under the income test and any assessable asset resulting from the payment will be included in the asset test. |
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WA Medically Retired Police Redress Scheme Payments are made by the Western Australian Government to former police officers who were medically retired under section 8 of the Police Act 1892. They are not compensation for injury or for loss of income. They are to make amends for the way these officers were treated when they left the service. Although the receipt of the initial payment is exempt income, any on-going income generated by the payment is assessable under the income test. Any assessable asset purchased with the lump sum will be included in the asset test. |
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Western Australia Grandcarers Support Scheme This scheme is designed to pay annual payments to grandparents of $1000 for each grandchild in full time care. It is exempt income under the Social Security Act 1991 section 8(8)(j). While each payment itself is exempt income, any on-going income generated by each payment will be assessed under the income test. Any assessable asset resulting from each payment will be included in the asset test. |
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Western Australian Government payment - Redress WA The Western Australian Government made ex-gratia payments to eligible individuals who, as children, suffered abuse while in State care in Western Australia. The Scheme was open for applications from 1 May 2008 until 30 April 2009 with most payments made between 1 May 2009 and 30 June 2010. These payments are exempt for all Social Security income support payments. |