Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020 (97 of 2020)

Schedule 2   Youth allowance independence and paid work concession

Social Security Act 1991

1   After subsection 1067A(10L)

Insert:

(10M) For the purposes of the application of paragraph (10)(a), (b) or (d) in relation to a person:

(a) if, for a week that falls wholly in the 2-year period referred to in paragraph (10)(a) and wholly in the COVID-19 concession period, the person was not in paid work consisting of full-time employment of at least 30 hours - the person is taken, for that week, to have been in paid work consisting of full-time employment of 30 hours; and

(b) if, for a week that falls wholly in the 2-year period referred to in paragraph (10)(b) and wholly in the COVID-19 concession period, the person was not in paid work consisting of part-time employment of at least 15 hours - the person is taken, for that week, to have been in paid work consisting of part-time employment of 15 hours; and

(c) if, for a week that falls wholly in the 14-month period referred to in paragraph (10)(d) and wholly in the COVID-19 concession period, the person was not in paid work consisting of employment that earnt the person at least the equivalent of 75% of the maximum rate applicable under that paragraph on 25 March 2020 - the person is taken, for that week, to have been in paid work consisting of employment that earnt the person 75% of that maximum rate.

(10N) For the purposes of subsection (10M), the COVID-19 concession period is the period:

(a) beginning on 25 March 2020; and

(b) ending at the end of 24 September 2020.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).