PART 8
-
REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS AND REBATE IN RESPECT OF CERTAIN BENEFITS
History
Pt 8 heading substituted by SLI No 91 of 2012, reg 3 and Sch 1 item 1, effective 1 July 2012. The heading formerly read:
PART 8
-
REBATE FOR LOW INCOME AGED PERSONS AND IN RESPECT OF CERTAIN PENSIONS AND BENEFITS
Pt 8, formerly Pt VII, inserted and renumbered by SR No 192 of 1990.
Division 1
-
General
History
Div 1 heading inserted by SR No 150 of 1996.
REGULATION 148
148
INTERPRETATION
In this Part:
illness-separated-rate social security pension
(Repealed by SLI No 91 of 2012)
History
Definition of
"
illness-separated-rate social security pension
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 1, effective 1 July 2012. The definition formerly read:
illness-separated-rate social security pension
means a rebatable pension under SSA91 that is payable in the circumstances referred to in:
(a)
column 2 of item 3 in Table B in point 1064-B1 of SSA91; or
(b)
column 2 of item 3 in Table B in point 1065-B1 of SSA91;
Definition of
"
illness-separated-rate social security pension
"
amended by SLI No 136 of 2010, reg 4 and Sch 2 items 3 and 4, by substituting
"
Table B
"
for
"
table B
"
in paras (a) and (b), effective 16 June 2010.
Definition of
"
illness-separated-rate social security pension
"
inserted by SR No 148 of 1997.
Former definition of
"
illness-separated-rate social security pension
"
omitted by SR No 150 of 1996.
lowest marginal tax rate
,
in relation to a year of income, means the rate that is:
(a)
the lowest rate specified in the table in Part
1
of Schedule
7
to the
Income Tax Rates Act 1986
, in the application of the table to that year of income; and
(b)
expressed as a decimal fraction.
History
Definition of
"
lowest marginal tax rate
"
substituted by SLI No 136 of 2010, reg 4 and Sch 2 item 5, effective 16 June 2010. The definition formerly read:
lowest marginal tax rate
, in relation to a year of income, means the rate that is:
(a)
the lowest rate specified in the Table in Part 1 in Schedule 7 to the
Income Tax Rates Act 1986
, in the application of the Table to that year of income; and
(b)
expressed as a decimal fraction;
member of a couple
(Repealed by SLI No 91 of 2012)
History
Definition of
"
member of a couple
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 2, effective 1 July 2012. The definition formerly read:
member of a couple
has the same meaning as in SSA91 and VEA;
partner
(Repealed by SLI No 91 of 2012)
History
Definition of
"
partner
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 2, effective 1 July 2012. The definition formerly read:
partner
has the same meaning as in SSA91 and VEA;
partnered-rate social security pension
(Repealed by SLI No 91 of 2012)
History
Definition of
"
partnered-rate social security pension
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 2, effective 1 July 2012. The definition formerly read:
partnered-rate social security pension
means a rebatable pension under SSA91 that is payable in the circumstances referred to in:
(a)
column 2 of item 2 of Table B at point 1064-B1 of SSA91; or
(b)
column 2 of item 2 of Table B at point 1065-B1 of SSA91;
Definition of
"
partnered-rate social security pension
"
inserted by SR No 148 of 1997.
Former definition of
"
partnered-rate social security pension
"
omitted by SR No 150 of 1996.
rebatable benefit
has the same meaning as in subsection
160AAA(1)
of the Act.
History
Definition of
"
rebatable benefit
"
and
"
rebatable pension
"
substituted by SLI No 91 of 2012, reg 3 and Sch 1 item 3, effective 1 July 2012. The definition formerly read:
rebatable benefit
and
rebatable pension
have the same meanings as in section
160AAA
of the Act;
Definition of
"
rebatable benefit
"
and
"
rebatable pension
"
amended by SLI 136 of 2010, reg 4 and Sch 2 item 6, by substituting
"
rebatable benefit
"
for
"
Rebatable benefit
"
, effective 16 June 2010.
single-rate social security pension
(Repealed by SLI No 91 of 2012)
History
Definition of
"
single-rate social security pension
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012. The definition formerly read:
single-rate social security pension
means a rebatable pension under SSA91 that is payable in the circumstances:
(a)
referred to in column 2 of item 1 in Table B in point 1064-B1 of SSA91; or
(b)
referred to in column 2 of item 1 in Table B in point 1065-B1 of SSA91; or
(c)
to which the rate at point 1066-B1 of SSA91 is applicable.
Definition of
"
single-rate social security pension
"
inserted by SR No 148 of 1997.
Former definition of
"
single-rate social security pension
"
omitted by SR No 150 of 1996.
SSA91
(Repealed by SLI No 91 of 2012)
History
Definition of
"
SSA91
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012. The definition formerly read:
SSA91
means the
Social Security Act 1991
;
tax-free threshold
, in relation to a year of income, has the meaning given by subsection
3(1)
of the
Income Tax Rates Act 1986
.
History
Definition of
"
tax free threshold
"
substituted by SLI No 91 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012. The definition formerly read:
tax-free threshold
,
in relation to a year of income, means an amount of income equal to the lowest amount mentioned in the table in Part
1
of Schedule
7
to the
Income Tax Rates Act 1986
.
Definition of
"
tax free threshold
"
substituted by SLI No 136 of 2010, reg 4 and Sch 2 item 7, effective 16 June 2010. The definition formerly read:
"tax-free threshold"
, in relation to a year of income, means an amount of income equal to the lowest amount mentioned in the table in Part 1 of Schedule 7 to the
Income Tax Rates Act 1986
as that table would apply to the year of income of a person if the effect of Division 5 of that Act were disregarded in relation to the person;
Definition of
"
tax-free threshold
"
substituted by SR No 148 of 1997.
VEA
(Repealed by SLI No 91 of 2012)
History
Definition of
"
VEA
"
repealed by SLI No 91 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012. The definition formerly read:
VEA
means the
Veterans
'
Entitlements Act 1986
;
[
CCH Note:
The following definitions were omitted by SR No 150 of 1996:
"
18-20 at-home-rate benefit
"
,
"
18-20 DRP at-home-rate benefit
"
,
"
18-20 DRP independent-rate benefit
"
,
"
18-20 DRP partnered-rate benefit
"
,
"
18-20 independent-rate benefit
"
,
"
18-20 partnered-rate benefit
"
,
"
21 and over DRP single-rate benefit
"
,
"
21 and over single-rate benefit
"
,
"
ABSTUDY dependent partner-rate benefit
"
,
"
ABSTUDY independent-rate benefit
"
,
"
adult ABSTUDY partnered half-rate benefit
"
,
"
adult ABSTUDY partnered parent half-rate benefit
"
,
"
AUSTUDY dependent partner-rate benefit
"
,
"
dependent partner-rate benefit
"
,
"
DRP dependent partner-rate benefit
"
,
"
DRP illness-separated rate benefit
"
,
"
DRP partnered-rate benefit
"
,
"
DRP rebatable benefit
"
,
"
illness-separated partner-rate benefit
"
,
"
illness-separated-rate benefit
"
,
"
illness-separated-rate pension
"
,
"
illness-separated-rate service pension
"
,
"
over-60-rate benefit
"
,
"
partner allowance-rate benefit
"
,
"
partnered half-rate benefit
"
,
"
partnered parent half-rate benefit
"
,
"
partnered-rate pension
"
,
"
partnered-rate service pension
"
,
"
single-rate pension
"
,
"
single-rate service pension
"
,
"
sole-parent-rate benefit
"
,
"
under-18 at-home-rate benefit
"
,
"
under-18 independent-rate benefit
"
,
"
under-18 partnered-rate benefit
"
,
"
Veterans
'
Children Education Scheme
"
,
"
YTA at-home-rate benefit
"
,
"
YTA independent-rate benefit
"
,
"
YTA partnered-parent-rate benefit
"
,
"
YTA partnered-rate benefit
"
,
"
YTA rebatable benefit
"
,
"
YTA sole-parent-rate benefit
"
.
The following definitions were omitted by SR No 382 of 1995:
"
over 21 single-rate benefit
"
,
"
prescribed pension
"
.]
View history note
Hide history note