Family Assistance Legislation Amendment (More Help for Families—One-off Payments) Act 2004

If an individual is entitled to a one‑off payment to carers (carer allowance related) or a one‑off payment to carers (carer payment related), the Secretary must pay the payment to the individual in a single lump sum:

on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and

in such manner as the Secretary considers appropriate.

Part 2—Related amendments

Income Tax Assessment Act 1936

7 Subsection 159J(6) (paragraph (ad) of the definition of separate net income)

After “carer allowance”, insert “, one‑off payment to carers (carer allowance related) or one‑off payment to carers (carer payment related)”.

8 Subsection 159J(6) (after paragraph (ad) of the definition of separate net income)

Insert:

does not include payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004; and

Income Tax Assessment Act 1997

9 Section 11‑15 (table item headed “social security or like payments”)

Before:

insert:

10 Subsection 52‑10(1)

Omit “or one‑off payment to the aged”, substitute “, one‑off payment to the aged, one‑off payment to carers (carer allowance related) or one‑off payment to carers (carer payment related)”.

11 After subsection 52‑10(1C)

Insert:

One‑off payment to carers (carer payment related) and one‑off payment to carers (carer allowance related) under Parts 2.5A and 2.19A of the Social Security Act 1991 are exempt from income tax.

Payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 are exempt from income tax.

Schedule 3—Administrative scheme for one‑off payments to families and carers

1 Administrative scheme for one‑off payments to families and carers

Subject to this item, the Minister may, by legislative instrument, determine a scheme under which one‑off payments may be made to families and carers in particular circumstances. The Minister may, by legislative instrument, vary or revoke the scheme.

The circumstances in which the scheme provides for payments must be circumstances:

in which the Minister considers that Part 5 of the A New Tax System (Family Assistance) Act 1999, and Parts 2.5A and 2.19A of the Social Security Act 1991, do not produce appropriate results; and

occurring in the financial year starting on 1 July 2003.

The scheme must not provide for payments to be made at a time that is after 30 June 2007.

Without limiting the generality of subitem (1), the scheme may deal with the following:

the circumstances in which payments are to be made;

the amount of the payments;

what a person has to do to get a payment;

administrative matters, such as determination of entitlement and how and when payments will be made.

Payments under the scheme are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.

[Minister’s second reading speech made in—

House of Representatives on 11 May 2004

Senate on 13 May 2004] (70/04)