Section 1073B — Social Security Act 1991: Attribution of employment income paid monthly

(1) This section applies for the purposes of working out a person’s (the recipient’s) rate of payment of a social security pension if: (a) the rate of payment is worked out with regard to the income test module of a rate calculator in this Chapter; and (b) an amount (the initial amount) of employment income, in respect of a period of 1 month, is paid in an instalment period of the recipient on a day in a calendar month (the initial calendar month) to or for the benefit of a person (the employee) who is: (i) the recipient; or (ii) the recipient’s partner; by the employee’s employer; and (c) the Secretary is satisfied that, for the reasonably foreseeable future, an amount of employment income, in respect of a period of 1 month, equal to the initial amount will be paid to or for the benefit of the employee by that employer on the following: (i) the corresponding day in each calendar month (a later calendar month) after the initial calendar month; (ii) if there is no such day in a later calendar month—the last day of the later calendar month. Note: If the employee has multiple employers, this section applies separately in relation to each employer. (2) Subject to this section, for the day on which the initial amount is paid and for each day after that day, the employee is taken to have received an amount of employment income worked out as follows: (3) If, after the day on which the initial amount is paid, the Secretary ceases to be satisfied as mentioned in paragraph (1)(c) in relation to the employee and the employee’s employer, then subsection (2) ceases to apply in relation to the employee and the employee’s employer at the end of the period of 1 month beginning on the last payment day. (4) For the purposes of this section, a payment day is: (a) the day in the calendar month on which the initial amount is paid by the employee’s employer; or (b) the following on which an amount of employment income equal to the initial amount is paid to or for the benefit of the employee by that employer: (i) a corresponding day in a later calendar month; (ii) if there is no such day in a later calendar month—the last day of the later calendar month. (5) If the employee is taken, under this section, to have received employment income (the attributed employment income) during a part, but not the whole, of a particular instalment period, the employee is taken to receive on each day in that instalment period an amount of employment income worked out by dividing the total amount of the attributed employment income by the number of days in the instalment period. (6) Section 1073A does not apply to an amount of employment income covered by paragraph (4)(a) or (b). Employee ceases to be recipient’s partner (6A) Despite the previous subsections, if: (a) the employee is or was the recipient’s partner; and (b) the employee is taken, under subsection (2) or (5), to have received an amount of employment income on a day; and (c) the employee and the recipient are not members of a couple on that day; that amount is taken to be nil. Interpretation (7) This section applies in relation to an amount of employment income paid on a day in a calendar month, whether or not the amount is received on that day. (8) Subsection (3) does not prevent a later application of this section in relation to the employee, whether in connection with the same employer or another employer.