Section 1073BAB — Social Security Act 1991: Attribution of employment income—continuing effect

(1) This section applies for the purposes of working out a person’s (the recipient’s) rate of payment of a social security pension or a social security benefit (the new payment) if: (a) the recipient was receiving a social security pension or a social security benefit (the original payment, which may or may not be of the same kind as the new payment); and (b) a person (the employee) who: (i) is the recipient; or (ii) is the recipient’s partner; was, at the time the recipient was receiving the original payment, taken, under section 1073A, 1073B or 1073BA, for the purposes of working out the rate of payment of the original payment, to have received employment income over a period (the attributed income period); and (c) the recipient ceased to receive the original payment on a day (the cessation day) that is before the end of the attributed income period; and (d) the rate of payment of the new payment is being worked out for an instalment period of the recipient (the affected instalment period) that begins: (i) after the cessation day; and (ii) before the end of the attributed income period. (2) For the purposes of working out the recipient’s rate of payment of the new payment, the employee is taken to continue receiving so much of the employment income for the attributed income period as is referable to each affected instalment period. (3) To avoid doubt, subsection (2): (a) applies for the purposes of working out the recipient’s rate of payment of the new payment at any time during the attributed income period; and (b) does not prevent the employee from being taken to receive, under section 1073A, 1073B or 1073BA, other employment income during the attributed income period. Employee ceases to be recipient’s partner (4) Despite the previous subsections, if: (a) the employee is or was the recipient’s partner; and (b) the employee is taken, under subsection (2), 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.