Social Security Act 1991
Sections and provisions with full text and the judgments that cite each one.
Section 1208Z — Adjusted net value of asset
(1) For the purposes of this Division, the adjusted net value of an asset owned by an individual is 100% of the net value of the asset. (2) For the purposes of this Division, the adjusted net value…
Section 1209 — Adjusted net primary production income
(1) For the purposes of this Division, the adjusted net primary production income of an individual for a particular tax year is the sum of: (a) if the individual carried on a primary production…
Section 1209A — Net income of a primary production enterprise
(1) For the purposes of this Division, if an entity carries on a primary production enterprise during a tax year of the entity, the net income of that primary production enterprise for that tax year…
Section 1209RA — Trust expenditure requirements
Limit on expenditure for purposes other than primary purpose (1) If: (a) a determination has been made under subsection (3); and (b) the trust has one or more purposes, other than its primary purpose…
Section 1209ZA — The effect of exceeding the $500,000 limit
(1) If section 1209Z would apply to a transfer of an asset except for the fact that the value of the transferred asset exceeds $500,000, that section does not prevent the transfer from being a…
Section 1209B — Net income from a primary production enterprise—treatment of trading stock
(1) For the purposes of this Division, if: (a) an entity carries on a primary production enterprise; and (b) the value of all the trading stock on hand at the end of a tax year is greater than the…
Section 1209ZB — Transfers by the immediate family members prior to reaching pension age etc.
(1) If: (a) an immediate family member of the principal beneficiary of a special disability trust transfers an asset to the trust; and (b) at the time of the transfer, neither the immediate family…
Section 1209C — Permissible reductions of income from carrying on a primary production enterprise
(1) For the purposes of this Division, if an entity carries on a primary production enterprise, the entity’s income from the primary production enterprise is to be reduced by: (a) losses and…
Section 1209ZC — Transfers by principal beneficiaries or partners
(1) If a person transfers an asset to a special disability trust, the transfer is taken not to be a disposal of the asset (within the meaning of section 1123) if: (a) the person is the principal…
Section 1209D — Anti-avoidance
(1) If: (a) one or more entities enter into, commence to carry out, or carry out, a scheme; and (b) it would be concluded that the entity, or any of the entities, who entered into, commenced to carry…
Section 1209ZD — Cessation of special disability trusts
(1) If: (a) a special disability trust ceases to exist or ceases to be a special disability trust; and (b) a person had transferred an asset to the trust during the period of 5 years immediately…
Section 1209E — Decision-making principles
The Secretary may, by legislative instrument, formulate principles (decision-making principles) to be complied with by him or her in making decisions under: (a) section 1207X; or (b) subsection…
Section 1209ZE — Effect of this Division
This Division (other than section 1209ZB) has effect despite Division 2 of Part 3.12 and any other provisions of this Act.
Section 1209F — Transitional period
For the purposes of this Division, the transitional period is the period: (a) beginning on the commencement of this Part; and (b) ending immediately before 1 January 2002.
Section 1209G — Information-gathering powers
In determining the scope of the power conferred on the Secretary during the transitional period by section 192 of the Social Security (Administration) Act 1999 to require the giving of information,…
Section 1209H — Secretary may obtain tax information
(1) If the Secretary has reason to believe that the Commissioner of Taxation has information (other than a tax file number) that may be relevant to the operation of this Part, the Secretary may, by…
Section 1209J — Disclosure of tax information
In determining the scope of the power conferred on a person (the tax official) during the transitional period by paragraph 16(4)(e) or (eb) of the Income Tax Assessment Act 1936 to communicate…
Section 1209K — Disclosure of tax file number information
In determining the scope of paragraph 202(hb) of the Income Tax Assessment Act 1936, and sections 8WA and 8WB of the Taxation Administration Act 1953, during the transitional period, it is to be…
Section 1209L — What is a special disability trust?
A trust is a special disability trust if the following requirements of this Division are complied with: (a) the beneficiary requirements (see section 1209M); (b) the trust purpose requirements (see…
Section 1209M — Beneficiary requirements
Single beneficiary rule (1) The trust must have no more than one beneficiary (the principal beneficiary), not including any residuary beneficiary. Impairment or disability conditions (2) If the…
Section 1209N — Trust purpose requirements
Primary purpose—care and accommodation for principal beneficiary (1) Subject to this section, the primary purpose of the trust during the lifetime of the principal beneficiary, as provided by the…
Section 1209P — Trust deed requirements
Compliance with determination (1) If a determination is made under subsection (2), the trust deed for the trust must comply with the determination. (2) The Secretary may, by legislative instrument,…
Section 1209Q — Trustee requirements
(1) A trustee of the trust who is an individual must: (a) be an Australian resident; and (b) not have been convicted at any time (including a time before the commencement of this section) of any of…
Section 1209R — Trust property requirements
(1) The assets of the trust must not include any asset transferred to the trust by the principal beneficiary of the trust, or the principal beneficiary’s partner, unless: (a) the transferred asset is…
Section 1209S — Reporting requirements
(1) The trustees of the trust must, on or before 31 March each year, give the Secretary written financial statements about the trust in relation to the financial year ending on 30 June in the…
Section 1209T — Audit requirements
Trustee duties (1) The trustees of the trust must, within a reasonable time after receiving a request under subsection (3): (a) cause an audit of the trust to be carried out in relation to the period…
Section 1209U — Waiver of contravention of this Division
(1) A contravention of a requirement of this Division concerning a particular matter, in relation to a trust that would be a special disability trust if it were not for the contravention, does not…
Section 1209V — Attribution of income
(1) For the purposes of this Act, an amount of income that a special disability trust derives is taken not to be income received by any individual. Note: For special disability trust, see section…
Section 1209X — Income amounts from special disability trusts
An income amount that the principal beneficiary of a special disability trust receives is not income of the beneficiary for the purposes of this Act to the extent that consideration for the income…
Section 1209Y — Attribution of assets
(1) For the purposes of this Act, the assets of a special disability trust are not to be included in the assets of the principal beneficiary of the trust. Note: For special disability trust, see…
Section 1209Z — Effect of certain transfers to special disability trusts
(1) If a person transfers an asset (the transferred asset) to a special disability trust, the transfer is taken not to be a disposal of the asset (within the meaning of section 1123) if: (a) the…
Section 1210 — Application of income and assets test reductions and of compensation reductions for income tax purposes
(1) If: (a) the rate of a person’s social security payment is increased under Part 3.7 (rent assistance) and/or one or more of the following Modules of the Rate Calculator: (i) the pension supplement…
Section 1210A — Effect of nil rate of pension etc.
(1) If, in relation to a day: (a) a person is qualified for a social security pension or benefit; and (b) the pension or benefit rate in relation to that day would be nil; then, for the purposes of…
Section 1211 — Social Security (International Agreements) Act overrides Part
If the Social Security (International Agreements) Act 1999 applies to the payment of a social security payment to a person, this Part does not apply to the payment to the person.
Section 1212 — Meaning of terms used in this Part
In this Part: allegation authority means: (a) the Greek Australian Workers’ Welfare Association of NSW; or (b) the Commission of Enquiry established by Letters Patent of 9 February 1984 and 16 August…
Section 1212A — Meaning of acute family crisis
For the purposes of this Part, a person’s absence is for the purpose of attending to an acute family crisis at a particular time if the Secretary is satisfied that the absence is, at that time: (a)…
Section 1212B — Meaning of humanitarian purpose
For the purposes of this Part, a person’s absence is for a humanitarian purpose at a particular time if the Secretary is satisfied that the absence is, at that time: (a) for the purpose of…
Section 1212C — Meaning of temporary absence
For the purposes of this Part, a person’s absence from Australia is temporary if, throughout the absence, the person does not cease to reside in Australia (within the meaning of subsection 7(3)).
Section 1212D — Part does not affect need for qualification
For the avoidance of doubt, nothing in this Part confers a right on a person to continue to be paid a social security payment if the person is not qualified for the payment (even if the person’s…
Section 1213 — Persons to whom Division applies
This Division applies to a person during a period (the period of absence) throughout which the person is continuously absent from Australia, if: (a) immediately before the period of absence…
Section 1214 — Some payments generally portable with no time limit
(1) If the person’s maximum portability period for the payment is an unlimited period, the person’s right to continue to be paid the payment throughout the period of absence is not affected merely by…
Section 1215 — Some payments generally portable with time limit
(1) If the person’s maximum portability period for the payment is not an unlimited period, the following rules apply: (a) throughout the person’s portability period for the payment, the person’s…
Section 1216 — Amounts added to rate
(1) During the period of absence, rent assistance, incentive allowance and pharmaceutical allowance are not to be added to the person’s rate under Chapter 3 after whichever of the following times…
Section 1217 — Meaning of maximum portability period, allowable absence and portability period
Meaning of maximum portability period (1) The person’s maximum portability period for the payment is the period referred to in column 5 of the table at the end of this section (the table) that is…
Section 1218 — Exception—full-time students outside Australia for purposes of Australian course
(1) This section applies if, immediately before the period of absence commenced: (a) the person was undertaking full-time study as part of a course of education at an educational institution; and (b)…
Section 1218A — Exception—Reserve service
(1) This section applies if, immediately before the period of absence commenced, the person was receiving parenting payment, youth allowance, austudy payment or jobseeker payment. (2) The person’s…
Section 1218AA — Unlimited portability period for disability support pension—terminally ill overseas disability support pensioner
(1) The Secretary may determine that a particular person’s maximum portability period for disability support pension is an unlimited period, if all of the following circumstances (the qualifying…
Section 1218AAA — Unlimited portability period for disability support pension—severely impaired disability support pensioner
(1) The Secretary may make a written determination that a particular person’s maximum portability period for disability support pension is an unlimited period, if all of the following circumstances…
Section 1218BA — Exception—new apprentices
(1) This section applies if, immediately before the period of absence commenced, the person was receiving youth allowance on the basis of section 540AA applying (about new apprentices) or austudy…
Section 1218AB — Extended portability period for disability support pension
(1) The Secretary may, by written determination, extend the person’s portability period for disability support pension if all of the following circumstances (the qualifying circumstances) exist: (a)…