Section 1117D — Social Security Act 1991: Allocating Division 3 work income to entitlement periods—social security benefits and social security pensions

When this section applies (1) This section applies in relation to Division 3 work income of a person earned, derived or received: (a) if the person was in receipt of a specified pension and had reached pension age when the Division 3 work income was earned, derived or received—during the period starting on 20 September 2009 and ending before 7 December 2020; or (b) if the person was in receipt of a specified pension and was under pension age when the Division 3 work income was earned, derived or received—during the period starting on 20 September 2003 and ending before 7 December 2020; or (c) in any other case—before 7 December 2020. (2) After the validation time, the Division 3 work income is to be treated, for the purposes of the social security law, in accordance with this section. Note: A reference to the social security law includes a reference to the Farm Household Support Act 2014: see section 93 of that Act. (3) To avoid doubt, this section applies in relation to treatment of Division 3 work income whether in connection with a decision or review of a decision (including review under the Social Security (Administration) Act 1999 or review by the ART). (4) This section does not apply in relation to treatment of Division 3 work income in relation to youth training allowance or former farm household support. First approach—entitlement period in which income earned (5) If the entitlement period in which the Division 3 work income was earned can be identified from the information held by the person applying this Division in connection with a decision or review of a decision, treat the Division 3 work income as if it had been first earned, derived or received as an amount equal to the relevant amount on each day in the entitlement period. (6) For the purposes of subsection (5), the relevant amount is worked out by dividing the amount of the Division 3 work income by the number of days in the entitlement period. Second approach—income apportionment (7) If: (a) subsection (5) does not apply; and (b) the payroll period to which the Division 3 work income relates can be identified from the information held by the person applying this Division in connection with a decision or review of a decision; treat the Division 3 work income as if it had been first earned, derived or received by the person as an amount equal to the daily amount for the entitlement period on each day in each entitlement period that includes one or more days in that payroll period. (8) For the purposes of subsection (7), the daily amount for an entitlement period is worked out in accordance with the general income apportionment method statement. Third approach—entitlement period in which income received (9) If subsections (5) and (7) do not apply, treat the Division 3 work income as if it had been first earned, derived or received as an amount equal to the relevant amount on each day in the entitlement period in which the person receives the Division 3 work income. (10) For the purposes of subsection (9), the relevant amount is worked out by dividing the amount of the Division 3 work income by the number of days in the entitlement period. Fortnightly or yearly expressions of Division 3 work income (11) If, in accordance with the operation of this section, a person is taken to receive a particular amount of Division 3 work income on each day in an entitlement period: (a) the rate of the person’s Division 3 work income on a fortnightly basis for that day may be worked out by multiplying that amount by 14; and (b) the rate of the person’s Division 3 work income on a yearly basis for that day may be worked out by multiplying that amount by 364. Priority of provisions (12) This section applies subject to: (a) Division 2; and (b) section 1073A as in force when the Division 3 work income is earned, derived or received; and (c) point 1068B-D19 of the rate calculator at the end of section 1068B as in force when the Division 3 work income is earned, derived or received. (13) If, disregarding this section: (a) a provision of the social security law required the Division 3 work income to be taken into account in the fortnight in which it is first earned, derived or received; and (b) that requirement was subject to another provision of the social security law; this section applies subject to the provision mentioned in paragraph (b). (14) Apart from subsections (12) and (13), this section applies despite: (a) any other provision of the social security law; and (b) any other law of the Commonwealth.