Social Security Amendment (Apprenticeship Wage Top‑Up for Australian Apprentices) Act 2007
No. 114, 2007
An Act to amend the law relating to taxation, veterans’ entitlements and social security, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Apprenticeship Wage Top‑Up
Income Tax Assessment Act 1997
Social Security Act 1991
Veterans’ Entitlements Act 1986
Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007
No. 114, 2007
An Act to amend the law relating to taxation, veterans’ entitlements and social security, and for related purposes
[Assented to 28 June 2007]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Social Security Amendment (Apprenticeship Wage Top‑Up for Australian Apprentices) Act 2007.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent. | 28 June 2007 |
2. Schedule 1 | 1 July 2007. | 1 July 2007 |
Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Apprenticeship Wage Top‑Up
Income Tax Assessment Act 1997
1 Section 11‑15 (table item headed “education”)
Before:
bursary, educational allowance etc................ | 51‑10 and 51‑35 |
insert:
Apprenticeship Wage Top‑Up payment, recipient of | 51‑10 |
2 Section 51‑10 (at the end of the table)
Add:
2.4 | a recipient of a payment known as the Apprenticeship Wage Top‑Up | the payment | none |
3 Application of amendments
The amendments made by items 1 and 2 of this Schedule apply to assessments for the 2007‑08 income year and later income years.
Social Security Act 1991
4 After paragraph 8(8)(t)
Insert:
(ta) a payment made by the Commonwealth known as the Apprenticeship Wage Top‑Up to the person;
Veterans’ Entitlements Act 1986
5 After paragraph 5H(8)(x)
Insert:
(xaa) a payment made by the Commonwealth known as the Apprenticeship Wage Top‑Up to the person;
[Minister’s second reading speech made in—
House of Representatives on 24 May 2007
Senate on 19 June 2007]
Overview
The Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007 was enacted by the Parliament of Australia to address the gap in income support for Australian apprentices by introducing the Apprenticeship Wage Top-Up payment. This Act amends the existing legislation to include the new payment, ensuring that apprentices receive additional financial assistance to supplement their wages. The policy objective of this Act is to support apprentices in completing their training by providing them with a top-up payment, thereby encouraging more young people to undertake apprenticeships and vocational training. The Act amends the Income Tax Assessment Act 1997, the Social Security Act 1991, and the Veterans’ Entitlements Act 1986 to incorporate the new payment and ensure it is recognised for tax, social security, and veterans’ entitlements purposes.
Scope and Application
The Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007 amends the Income Tax Assessment Act 1997, the Social Security Act 1991, and the Veterans' Entitlements Act 1986 to introduce a new payment known as the Apprenticeship Wage Top-Up, aimed at supporting Australian apprentices. This Act applies to individuals who receive the Apprenticeship Wage Top-Up payment, which is intended to supplement the wages of apprentices. The amendments to the Income Tax Assessment Act 1997 specify that the top-up payment is not assessable income, and it is not subject to income tax. The amendments to the Social Security Act 1991 and the Veterans' Entitlements Act 1986 ensure that the receipt of the Apprenticeship Wage Top-Up payment does not affect eligibility for social security and veterans’ entitlements. The Act applies on a national level within Australia and commenced on 1 July 2007. The scope of the Act is limited to the specified amendments in the Schedule, and there are no stated exclusions or exemptions within the text provided.
Key Provisions
The Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007, as enacted, introduces a new payment to be called the Apprenticeship Wage Top-Up, designed to supplement the wages of Australian apprentices. This Act amends the Income Tax Assessment Act 1997, the Social Security Act 1991, and the Veterans’ Entitlements Act 1986 to incorporate provisions for this new payment. Section 1 of the Act specifies the introduction of this new payment, which is to be inserted into the Income Tax Assessment Act 1997 (Section 51-10) and the Social Security Act 1991 (after paragraph 8(8)(t)) and Veterans’ Entitlements Act 1986 (after paragraph 5H(8)(x)). This payment will not be subject to income tax and will not affect eligibility for social security benefits or veterans’ entitlements.
The Act imposes obligations on the entities that will be responsible for the payment of the Apprenticeship Wage Top-Up. The amendments to the Income Tax Assessment Act 1997 require that this payment be included in the tax assessments for the 2007-08 income year and subsequent years. The insertion into the Social Security Act 1991 and the Veterans’ Entitlements Act 1986 ensures that the payment of the Apprenticeship Wage Top-Up does not disqualify recipients from receiving other benefits or entitlements. These provisions are designed to integrate the new payment smoothly into the existing legal frameworks without creating conflicts or disincentives for apprenticeship participation.
The Act does not explicitly outline specific offences, penalties, or consequences for breaches in its provisions. However, by virtue of being part of the legislative framework, failure to comply with the requirements or improper administration of the Apprenticeship Wage Top-Up could lead to legal consequences under the respective Acts it amends. These could include fines or other penalties as stipulated in the Income Tax Assessment Act 1997, the Social Security Act 1991, and the Veterans’ Entitlements Act 1986. The exact penalties would be determined based on the nature and severity of the breach, following the applicable provisions of the amended Acts.