Social Security Act 1991
Sections and provisions with full text and the judgments that cite each one.
Section 1157C — Car benefits
(1) A person (the employee) receives a car benefit if: (a) a car held by another person (the provider): (i) is applied to a private use by the employee or an associate of the employee; or (ii) is…
Section 1157JC — Financial investment benefit
(1) A person (the employee) receives a financial investment benefit if: (a) an employer of the employee; or (b) an associate of the employer; or (c) a person (the arranger), other than the employer…
Section 1157TC — Value of payments associated with loans
The value of a housing fringe benefit to which subsection 1157I(2) applies is the amount of the payment that constitutes the housing benefit.
Section 1157D — Exempt car benefits
(1) Except in so far as section 1157C provides that the application or availability of a car held by a person is a car benefit, the application or availability of a car held by a person is exempt.…
Section 1157TD — Methods of valuing housing fringe benefits—payments associated with enjoying housing rights
(1) Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to a person who is not an employee of the Defence Force is to be worked out…
Section 1157E — School fees benefits
Payment to recipient (1) If: (a) a person (the provider) pays an amount to another person (the recipient); and (b) the amount is for fees for: (i) tuition at primary or secondary level provided by a…
Section 1157TE — Value of payments associated with enjoying housing rights—general
(1) This is how to work out the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to a person who is not an employee of the Defence Force: Method statement Step…
Section 1157F — Health insurance benefits
Payment to recipient (1) If: (a) a person (the provider) pays an amount to another person (the recipient); and (b) the amount is for the cost of health insurance; and (c) the health insurance covers:…
Section 1157TF — Value of payments associated with enjoying housing rights—employees of the Defence Force
(1) This is how to work out the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to an employee of the Defence Force: Method statement Step 1. Work out the type…
Section 1157G — Loan benefits
(1) Subject to subsection (1A), if a person (the provider) makes a loan to another person (the recipient), the making of the loan constitutes a loan benefit provided by the provider to the recipient.…
Section 1157H — Exempt loan benefit
(3) The making of a loan is exempt if: (a) the loan consists of an advance by the employer to the employee; and (b) the loan is made for the sole purpose of enabling the employee to meet expenses…
Section 1157I — Housing benefits
(1) The subsistence of a housing right granted by a person (the provider) to another person (the recipient) constitutes a housing benefit provided by the provider to the recipient. (2) The payment of…
Section 1157J — Exempt housing benefits—live-in residential care workers
(1) If, during a period: (a) the employer of an employee is: (i) a government body; or (ii) a registered religious institution; or (iii) a company that is registered under the Australian Charities…
Section 1157K — Method of valuing car fringe benefits
(1) Subject to subsection (2), the value of a car fringe benefit is to be worked out in accordance with section 1157L. (2) If a determination is in force under section 1157M, the value of a car…
Section 1157L — Value of car fringe benefits
(1) This is how to work out the value of a car fringe benefit: Method statement Step 1. Work out the engine capacity of the car and go to the relevant Part of the Car Fringe Benefits Value Table.…
Section 1157M — Minister may determine alternative method of valuing car fringe benefits
(1) The Minister may, by legislative instrument, determine an alternative method for valuing car fringe benefits. (2) The determination: (a) commences on the day after the day when it is registered…
Section 1157N — Value of school fees fringe benefits
The value of a school fees fringe benefit is the amount of the payment that constitutes the school fees benefit.
Section 1157O — Value of health insurance fringe benefits
The value of a health insurance fringe benefit is the amount of the payment that constitutes the health insurance benefit.
Section 1157P — Method of valuing loan fringe benefits
(1) Subject to subsection (2), the value of a loan fringe benefit is to be worked out in accordance with section 1157Q. (2) If a determination is in force under section 1157R, the value of a loan…
Section 1157Q — Value of loan fringe benefits
(1) This is how to work out the value of a loan fringe benefit: Method statement Step 1. Work out whether the loan is a housing loan or another type of loan. Note: For housing loan see subsection…
Section 1157R — Minister may determine alternative method of valuing loan fringe benefits
(1) The Minister may, by legislative instrument, determine an alternative method for valuing loan fringe benefits. (2) The determination: (a) commences on the day after the day when it is registered…
Section 1157S — Methods of valuing housing fringe benefits—grants of housing rights
(1) Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(1) applies that is provided to a person who is not an employee of the Defence Force is to be worked out…
Section 1157T — Value of grants of housing rights—general
(1) This is how to work out the value of a housing fringe benefit to which subsection 1157I(1) applies that is provided to a person who is not an employee of the Defence Force: Method statement Step…
Section 1157U — Minister may determine alternative method of valuing housing fringe benefits
(1) The Minister may, by legislative instrument, determine an alternative method for valuing housing fringe benefits. (1A) A determination under subsection (1) may apply to all housing fringe…
Section 1157V — Foreign currency rates
(1) If: (a) it is necessary, for the purposes of this Part, to work out an amount or value of a fringe benefit; and (b) the amount or value of the benefit is expressed in a foreign currency; the…
Section 1158 — Some social security payments not payable during period in gaol or in psychiatric confinement following criminal charge
An instalment of a social security pension, a social security benefit, a parenting payment, a carer allowance, a mobility allowance or a pensioner education supplement is not payable to a person in…
Section 1159 — Payment may be redirected to dependent partner or child
(1) If: (a) a social security pension (other than pension PP (single)) is not payable to a person on a pension payday because of section 1158; and (b) the person’s partner is dependent on the person;…
Section 1159A — Person not qualified for some concession cards when in gaol or in psychiatric confinement following criminal charge
(1) A person is not qualified under section 1061ZG or 1061ZO for a seniors health card or health care card on a day on which the person is: (a) in gaol; or (b) undergoing psychiatric confinement…
Section 1160 — General effect of Part
(1) This Part operates in certain specified circumstances to do one or more of the following: (a) reduce a person’s compensation affected payment; (b) render a person’s compensation affected payment…
Section 1161 — Application of Part
(1) Subject to subsections (2) to (6A), payments of a compensation affected payment are affected under this Part if: (a) whether the compensation was received before or after the commencement of this…
Section 1161A — Application of Part to supplementary compensation affected payments
(1) For the purposes of this section: (a) a reference to a supplementary compensation affected payment is a reference to a compensation affected payment to which paragraph (l) or (m) of the…
Section 1162 — Part to bind Crown
This Part binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.
Section 1163 — Interpretation
(1) In a provision of this Part (other than section 1164), a reference to the payment or receipt of periodic compensation payments includes a reference to the payment or receipt, as the case may be,…
Section 1164 — Certain lump sums to be treated as though they were received as periodic compensation payments
If: (a) a person was entitled to periodic compensation payments under a law of a State or Territory; and (b) the person’s entitlement to the periodic payments was converted under the law of the State…
Section 1165 — Effect of certain State and Territory laws
If: (a) a law of a State or Territory provides for the payment of compensation; and (b) the law includes a provision to the effect that a person’s compensation under the law is to be or may be…
Section 1166 — Secretary may require person to take action to obtain compensation
(1) If: (a) a person receives or claims a compensation affected payment; and (b) the person or the person’s partner is, or, in the Secretary’s opinion, may be, entitled to compensation; and (c) the…
Section 1167 — Failure to comply with a requirement to take action to obtain compensation
(1) If the Secretary, under section 1166, requires a person who receives or claims a compensation affected payment to take action to claim or obtain compensation, the compensation affected payment is…
Section 1168 — Application
A provision of this Division that refers to a person receiving or claiming a compensation affected payment and receiving a lump sum compensation payment has effect regardless of whether the lump sum…
Section 1169 — Compensation affected payment not payable during lump sum preclusion period
(1) If: (a) a person receives or claims a compensation affected payment; and (b) the person receives a lump sum compensation payment; the compensation affected payment is not payable to the person in…
Section 1170 — Lump sum preclusion period
(1) Subject to subsection (2), if a person receives both periodic compensation payments and a lump sum compensation payment, the lump sum preclusion period is the period that: (a) begins on the day…
Section 1171 — Deemed lump sum payment arising from separate payments
(1) If: (a) a person receives 2 or more lump sum payments in relation to the same event that gave rise to an entitlement of the person to compensation (the multiple payments); and (b) at least one of…
Section 1172 — Lump sum compensation not counted as ordinary income
If an amount of a compensation affected payment is not payable to a person under section 1169 because the person has received a lump sum compensation payment, that lump sum compensation payment is…
Section 1173 — Effect of periodic compensation payments on rate of person’s compensation affected payment
(1) If: (a) a person receives periodic compensation payments; and (b) the person was not, at the time of the event that gave rise to the entitlement of the person to the compensation, qualified for,…
Section 1174 — Effect of periodic compensation payments on rate of partner’s compensation affected payment
(1) If: (a) a person receives periodic compensation payments; and (b) the person is a member of a couple; and (c) the person was not, at the time of the event that gave rise to the entitlement of the…
Section 1175 — Rate reduction under both income/assets test and this Part
If the rate of a person’s compensation affected payment is reduced under this Part, the reduction applies to the person’s rate as reduced under the ordinary income test Module or the assets test…
Section 1176 — Periodic compensation not counted as ordinary income
If an instalment of a compensation affected payment payable to a person is reduced under section 1173 because of the receipt of periodic compensation payments, those payments are not to be regarded…
Section 1177 — Interpretation
If: (a) a person is liable to make a compensation payment to another person; or (b) an authority of a State or Territory has determined that it will make a compensation payment to another person,…
Section 1178 — Repayment of amount where both lump sum and payments of compensation affected payment have been received
(1) If: (a) a person receives a lump sum compensation payment; and (b) the person receives payments of a compensation affected payment in relation to a day or days in the lump sum preclusion period;…
Section 1179 — The section 1178 recoverable amount
The recoverable amount under this section is equal to the smaller of the following amounts: (a) the compensation part of the lump sum compensation payment; (b) the sum of the payments of the…
Section 1180 — Repayment where both periodic compensation payments and payments of compensation affected payment have been received
(1) If: (a) a person receives periodic compensation payments; and (b) the person was not, at the time of the event that gave rise to the entitlement of the person to the compensation, qualified for,…