1Short title
This Act is the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025.
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Bill homepage (APH)This Act is the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025.
Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
|---|---|---|
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 4 December 2025 |
2. Schedule 1 | The day after this Act receives the Royal Assent. | 5 December 2025 |
3. Schedule 2, Part 1 | The day after this Act receives the Royal Assent. | 5 December 2025 |
4. Schedule 2, Parts 2 and 3 | The later of: (a) the 14th day after this Act receives the Royal Assent; and (b) 20 March 2026. | 20 March 2026 (paragraph (b) applies) |
5. Schedules 3, 4 and 5 | The day after this Act receives the Royal Assent. | 5 December 2025 |
This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Income apportionment
Social Security Act 1991
1 Subsection 23(1)
Insert:
Division 2 work income, in Part 3.11: see section 1113.
Division 3 work income, in Part 3.11: see section 1113.
entitlement period, in Part 3.11: see section 1113.
FHS entitlement period, in Part 3.11: see section 1113.
FHS income apportionment method statement, in Part 3.11: see section 1113.
former farm household support, in Part 3.11: see section 1113.
general income apportionment method statement, in Part 3.11: see section 1113.
payroll period, in Part 3.11: see section 1113.
relevant Secretary, in Part 3.11: see section 1113.
specified pension, in Part 3.11: see section 1113.
validation time, in Part 3.11: see section 1113.
YTA entitlement period, in Part 3.11: see section 1113.
YTA income apportionment method statement, in Part 3.11: see section 1113.
2 After Part 3.10
Insert:
This Part deals with the treatment of income earned from employment between 1 July 1991 and 6 December 2020.
Division 2 validates things done or that occurred before the commencement of this Part that would have been invalid merely because income apportionment was used in relation to the income for the purposes of calculating social security benefits and social security pensions, youth training allowance and former farm household support.
Division 2 does not validate any income averaging which was done in accordance with the debt assessment and recovery scheme known as Robodebt nor extinguish any causes of action in respect of an accrued general law right.
Division 3 deals with the treatment of certain income from employment that is earned, derived or received at certain times before 7 December 2020 for the purposes of calculating, after the commencement of this Part, social security benefits and social security pensions, youth training allowance and former farm household support.
Division 3 sets out the available approaches for the treatment of the income. These are to treat the income as if it had been first earned, derived or received:
in the entitlement period in which it was earned; or
in the entitlement period worked out using income apportionment; or
in the entitlement period in which it was received.
The approach to be used will depend on the information held by the person applying Division 3 in connection with a decision or review of a decision.
In this Part:
Division 2 work income means ordinary income for remunerative work of a person as an employee in an employer/employee relationship.
Division 3 work income, in relation to a person, means:
in relation to income earned, derived or received on or after 20 September 2003—employment income in relation to the person (within the meaning of section 8 as in force when the income is earned, derived or received) but does not include a payment of employment income that is received before the work to which the payment relates has been undertaken; or
otherwise—ordinary income of the person:
that is earned, derived or received, or that is taken to have been earned, derived or received, by the person from remunerative work undertaken by the person as an employee in an employer/employee relationship; and
that includes, but is not limited to, salary, wages, commissions and employment‑related fringe benefits that are so earned, derived or received or taken to have been so earned, derived or received;
but does not include:
a superannuation payment to the person; or
a payment of compensation, or a payment to the person under an insurance scheme, in relation to the person’s inability to earn, derive or receive income from that remunerative work; or
a payment of ordinary income to the person that is received before the work to which the payment relates has been undertaken; or
a leave payment to the person in relation to which an income maintenance period arises under the Act as in force when the payment is received; or
a termination payment to the person in relation to which an income maintenance period arises under the Act as in force when the payment is received; or
a comparable foreign payment.
entitlement period means:
in relation to a specified pension for a period ending before 1 July 1999—a period starting on a pension payday and ending on the day before the next pension payday; or
otherwise—a period determined by the relevant Secretary in relation to which an instalment of a social security benefit or a social security pension is paid and that ends before 7 December 2020.
FHS entitlement period means a period determined by the relevant Secretary in relation to which an instalment of former farm household support is paid and that ends before 1 July 2014.
FHS income apportionment method statement means section 1116.
former farm household support means the following payments and support under the Farm Household Support Act 1992 as previously in force:
drought relief payment;
exceptional circumstances relief payment;
farm help income support;
farm household support;
restart income support.
general income apportionment method statement means section 1114.
payroll period: each period in relation to which a payment of Division 2 work income or Division 3 work income is made is a payroll period.
If a person is paid weekly by the person’s employer, the payroll period is the 7 days to which the payment relates. This is usually set out on the person’s payslip.
relevant Secretary means:
the Secretary of the Department; or
the Secretary of the Department administering the Farm Household Support Act 1992 as previously in force; or
the Secretary of the Department administering Part 8 of the Student Assistance Act 1973 as previously in force.
specified pension means:
an age pension; or
a bereavement allowance; or
a carer payment; or
a carer pension; or
a disability support pension; or
an invalid pension; or
a mature age allowance (paid under Part 2.12A); or
a mature age partner allowance; or
a pension PP (single); or
a sole parent pension; or
a special needs pension; or
a widow B pension; or
a widowed person allowance; or
a wife pension.
validation time means the commencement of this Part.
YTA entitlement period means a period determined by the relevant Secretary in relation to which an instalment of youth training allowance is paid and that ends before 1 July 1998.
YTA income apportionment method statement means section 1115.
For the purposes of this Part, the total amount and daily amount for an entitlement period, in relation to income of a person in relation to a payroll period, are worked out as follows:
Method statement
Step 1. Divide the amount of the income by the number of days in the payroll period.
Step 2. Work out how many days in the payroll period fall within the entitlement period.
Step 3. Multiply the amount from step 1 by the number of days from step 2. This is the total amount for the entitlement period.
Step 4. Divide the total amount for the entitlement period by the number of days in the entitlement period. This is the daily amount for the entitlement period.
For the purposes of this Part, the total amount for a YTA entitlement period, in relation to income of a person in relation to a payroll period, is worked out as follows:
Method statement
Step 1. Divide the amount of the income by the number of days in the payroll period.
Step 2. Work out how many days in the payroll period fall within the YTA entitlement period.
Step 3. Multiply the amount from step 1 by the number of days from step 2. This is the total amount for the YTA entitlement period.
For the purposes of this Part, the total amount and daily amount for a FHS entitlement period, in relation to income of a person in relation to a payroll period, are worked out as follows:
Method statement
Step 1. Divide the amount of the income by the number of days in the payroll period.
Step 2. Work out how many days in the payroll period fall within the FHS entitlement period.
Step 3. Multiply the amount from step 1 by the number of days from step 2. This is the total amount for the FHS entitlement period.
Step 4. Divide the total amount for the entitlement period by the number of days in the entitlement period. This is the daily amount for the entitlement period.
Nothing is invalid merely because income apportionment was used
A thing done or occurring is taken not to be, and is taken never to have been, invalid or ineffective merely because, before the validation time, the Division 2 work income of a person in relation to a payroll period was treated for the purposes of the social security law as if it had been first earned, derived or received by the person either:
as an amount equal to the total amount for the entitlement period in each entitlement period that includes one or more days in the payroll period; or
as an amount equal to the daily amount for the entitlement period on each day in each entitlement period that includes one or more days in the payroll period.
A reference to the social security law includes a reference to the Farm Household Support Act 2014: see section 93 of that Act.
Income may have been treated in accordance with this section in working out a person’s income or the income of a partner of the person.
For the purposes of subsection (1), the total amount and daily amount for an entitlement period are worked out in accordance with the general income apportionment method statement.
To avoid doubt, anything done or occurring, or anything purported to have been done or to have occurred (whether under the social security law or otherwise), that would have been wholly, or partly, invalid or ineffective except for subsection (1) is taken for all purposes to be valid and effective and to have always been valid and effective.
Subject to section 1117C, subsections (1) and (3) apply despite any effect that those subsections may have on the accrued rights of any person.
No validation of income averaging
Subsection (1) does not apply in relation to treatment of Division 2 work income in accordance with the debt assessment and recovery scheme known as Robodebt and which comprised:
from 1 April 2015—the PAYG Manual Compliance Intervention program, including associated pilot programs; and
the following iterations of the program mentioned in paragraph (a):
Online Compliance Intervention, which applied to assessments initiated in the period from on or around 1 July 2016 to on or around 10 February 2017;
Employment Income Confirmation, which applied to assessments initiated in the period from on or around 11 February 2017 to on or around 30 September 2018;
Check and Update Past Income, which applied to assessments initiated after on or around 30 September 2018.
Separate treatment for youth training allowance and former farm household support
Subsection (1) does not apply in relation to treatment of Division 2 work income in relation to youth training allowance or former farm household support.
Definitions
In this section:
do a thing includes:
make a decision (however described); and
exercise a power, perform a function, comply with an obligation or discharge a duty; and
do anything else;
and purport to do a thing has a corresponding meaning.
Nothing is invalid merely because income apportionment was used
A thing done or occurring is taken not to be, and is taken never to have been, invalid or ineffective merely because, before the validation time, the Division 2 work income of a person in relation to a payroll period was treated for the purposes of the relevant legislation as described in subsection (2).
Income may have been treated in accordance with this section in working out a person’s income or the income of a partner of the person.
For the purposes of subsection (1), the Division 2 work income was treated as if it had been first earned, derived or received by the person as an amount equal to the total amount for the YTA entitlement period in each YTA entitlement period that includes one or more days in the payroll period.
For the purposes of subsection (2), the total amount for a YTA entitlement period is worked out in accordance with the YTA income apportionment method statement.
To avoid doubt, anything done or occurring, or anything purported to have been done or to have occurred (whether under the relevant legislation or otherwise), that would have been wholly, or partly, invalid or ineffective except for subsection (1) is taken for all purposes to be valid and effective and to have always been valid and effective.
Subject to section 1117C, subsections (1) and (4) apply despite any effect that those subsections may have on the accrued rights of any person.
Separate treatment for former farm household support
Subsection (1) does not apply in relation to treatment of Division 2 work income in relation to former farm household support.
Definitions
In this section:
do a thing includes:
make a decision (however described); and
exercise a power, perform a function, comply with an obligation or discharge a duty; and
do anything else;
and purport to do a thing has a corresponding meaning.
relevant legislation means:
the Student Assistance Act 1973; or
the social security law as it relates to youth training allowance.
Nothing is invalid merely because income apportionment was used
A thing done or occurring is taken not to be, and is taken never to have been, invalid or ineffective merely because, before the validation time, the Division 2 work income of a person in relation to a payroll period was treated for the purposes of the relevant legislation as described in subsection (2).
Income may have been treated in accordance with this section in working out a person’s income or the income of a partner of the person.
For the purposes of subsection (1), the Division 2 work income was treated as if it had been first earned, derived or received by the person:
as an amount equal to the total amount for the FHS entitlement period in each FHS entitlement period that includes one or more days in the payroll period; or
as an amount equal to the daily amount for the FHS entitlement period on each day in each FHS entitlement period that includes one or more days in the payroll period.
For the purposes of subsection (2), the total amount and daily amount for a FHS entitlement period are worked out in accordance with the FHS income apportionment method statement.
To avoid doubt, anything done or occurring, or anything purported to have been done or to have occurred (whether under the relevant legislation or otherwise), that would have been wholly, or partly, invalid or ineffective except for subsection (1) is taken for all purposes to be valid and effective and to have always been valid and effective.
Subject to section 1117C, subsections (1) and (4) apply despite any effect that those subsections may have on the accrued rights of any person.
Definitions
In this section:
do a thing includes:
make a decision (however described); and
exercise a power, perform a function, comply with an obligation or discharge a duty; and
do anything else;
and purport to do a thing has a corresponding meaning.
relevant legislation means:
the Farm Household Support Act 1992 as previously in force; or
the social security law as it relates to former farm household support; or
the Student Assistance Act 1973 as it relates to former farm household support.
This Division does not extinguish any cause of action in respect of an accrued general law right.
Any legal proceeding or remedy in respect of a cause of action in respect of an accrued general law right that would, apart from the operation of subsection (1), be affected by the enactment of the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025 may be instituted, continued or enforced as if that Act had not been enacted.
The Federal Court has jurisdiction with respect to matters arising under subsection (2) and that jurisdiction is exclusive of the jurisdiction of all other courts except the High Court.
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