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Minerals Resource Rent Tax Repeal and Other Measures Bill 2013

Schedule 8 Repeal of income support bonus

Part 1 Main amendments

Social Security Act 1991

1  Subsection 23(1) (definition of income support bonus )

Repeal the definition.

2  Subsection 23(1) (definition of income support bonus test day )

Repeal the definition.

3  Paragraph 23(4AA)(ac)

Repeal the paragraph.

4  Part 2.18B

Repeal the Part.

5  Section 1190 (table item 71)

Repeal the item.

6  Subsection 1191(1) (table item 43)

Repeal the item.

7  Subsection 1192(10)

Repeal the subsection.

Social Security (Administration) Act 1999

8  Section 12L

Repeal the section.

9  Subsection 47(1) (paragraph (l) of the definition of lump sum benefit )

Omit “payment; or”, substitute “payment.”.

10  Subsection 47(1) (paragraph (m) of the definition of lump sum benefit )

Repeal the paragraph.

11  Section 47DAB

Repeal the section.

Part 2 Consequential amendments

Farm Household Support Act 1992

12  Subsection 24A(8A)

Repeal the subsection.

13  Subsection 24AA(10A)

Repeal the subsection.

14  Subsection 24B(6)

Repeal the subsection.

Income Tax Assessment Act 1997

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

Omit:

income support bonus under the Social Security Act 1991 ....................................................................................



52-10

income support bonus under the scheme prepared under Part VII of the Veterans’ Entitlements Act 1986 ....................................................................................



52-65

income support bonus under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 .........................................





52-114

16  Paragraph 52-10(1)(zb)

Omit “ 1991 ; or”, substitute “ 1991 .”.

17  Paragraph 52-10(1)(zc)

Repeal the paragraph.

18  Subsection 52-10(1M)

Repeal the subsection.

19  Paragraph 52-65(1)(c)

Repeal the paragraph.

20  Subsection 52-65(1K)

Repeal the subsection.

21  Section 52-75 (table item 5D)

Repeal the item.

22  Section 52-114 (table item 16A)

Repeal the item.

Social Security Act 1991

23  Paragraph 1231(1AA)(b)

Omit “, farmers hardship bonus or income support bonus”, substitute “or farmers hardship bonus”.

Social Security (Administration) Act 1999

24  Section 123TC (paragraph (f) of the definition of category I welfare payment )

Repeal the paragraph.

25  Section 123TC (paragraph (aa) of the definition of category Q welfare payment )

Repeal the paragraph.

Part 3 Saving provisions

26  Saving provisions

(1)       If, before the commencement of this item, a person was, under Part 2.18B of the Social Security Act 1991 , qualified for an income support bonus on an income support bonus test day occurring before that commencement, then, despite the amendments made by Parts 1 and 2 of this Schedule, that Act and the Social Security (Administration) Act 1999 , as in force immediately before that commencement, continue to apply on and after that commencement in relation to that qualification.

(2)       Despite the amendments made by items 12 to 14, subsections 24A(8A), 24AA(10A) and 24B(6) of the Farm Household Support Act 1992 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the Social Security Act 1991 .

(3)       Despite the amendment made by item 18, subsection 52-10(1M) of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the Social Security Act 1991 .

(4)       Despite the amendment made by item 20, subsection 52-65(1K) of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the scheme prepared under Part VII of the Veterans’ Entitlements Act 1986 .

(5)       Despite the amendment made by item 22, item 16A of the table in section 52-114 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 .

(6)       Despite the amendments made by items 24 and 25:

                     (a)  paragraph (f) of the definition of category I welfare payment in section 123TC of the Social Security (Administration) Act 1999 , as in force immediately before the commencement of this item; and

                     (b)  paragraph (aa) of the definition of category Q welfare payment in that section as so in force;

continue to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement.