Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007

(114 of 2007)

An Act to amend the law relating to taxation, veterans' entitlements and social security, and for related purposes

[Assented to 28 June 2007]

The Parliament of Australia enacts:

1   Short title

This Act may be cited as the Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007.

2   Commencement

 

(1) 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.

Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

      

(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3   Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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   Apprenticeship Wage Top-Up

Income Tax Assessment Act 1997

1   Section 11-15 (table item headed "education")

Before:

insert:

2   Section 51-10 (at the end of the table)

Add:

3   Application of amendments

The amendments made by items 1 and 2 of this Schedule apply to assessments for the 2007-08 income year and later income years.

Social Security Act 1991

4   After paragraph 8(8)(t)

Insert:

(ta) a payment made by the Commonwealth known as the Apprenticeship Wage Top-Up to the person;

Veterans' Entitlements Act 1986

5   After paragraph 5H(8)(x)

Insert:

(xaa) a payment made by the Commonwealth known as the Apprenticeship Wage Top-Up to the person;