Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026

Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026

No. 30, 2026

An Act to amend the law relating to social security and child support, and for related purposes

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Child support

Part 1—Child support periods

Division 1—Main amendments

Child Support (Assessment) Act 1989

Division 2—Application and validation

Part 2—Less than 35% care

Division 1—Main amendments

Child Support (Assessment) Act 1989

Division 2—Application and validation etc.

Schedule 2—Urgent payments

Social Security Act 1991

Social Security (Administration) Act 1999

Schedule 3—Employment income attribution rules

Social Security Act 1991

Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026

No. 30, 2026

An Act to amend the law relating to social security and child support, and for related purposes

[Assented to 1 April 2026]

The Parliament of Australia enacts:

1  Short title

  This Act is the Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026.

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.

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Child support

Part 1—Child support periods

Division 1—Main amendments

Child Support (Assessment) Act 1989

1  Subsection 7A(1) (note)

Omit “Subsections (5) to (8) provide some examples of child support periods”, substitute “Some examples of child support periods are set out at the end of this section”.

2  Paragraph 7A(3)(b)

Repeal the paragraph, substitute:

 (b) if the Registrar makes an assessment relating to the annual rate of child support payable for the child as required by section 34A (assessment when new tax figure is available):

 (i) for an assessment made on or before the 15th day of a calendar month—the end of that calendar month; or

 (ii) otherwise—the end of the calendar month following the calendar month during which the Registrar makes the assessment;

3  At the end of subsection 7A(3)

Add:

Example 1: Mary and Peter have one child. Mary cares for their child and, on 8 June 2026, makes an application under Part 4 for Peter to pay her child support for the child. The Registrar makes an administrative assessment based on an assessment under the income tax law of Peter and Mary’s taxable income for the 2024‑2025 year of income.

 If no assessment of the taxable income of Mary or Peter for the 2025‑2026 or the 2026‑2027 year of income had been made under the income tax law before the end of 7 September 2027:

(a) the first child support period that started on 8 June 2026 ends at the end of 7 September 2027 (15 months after it started); and

(b) a new child support period starts on 8 September 2027.

Example 2: To continue the example, assume instead that in October 2026, a new assessment is made of Peter’s taxable income for the 2025‑2026 year of income, and the Registrar needs to make a new administrative assessment based on that assessment of taxable income (as required by section 34A).

 If the Registrar makes the new assessment on a day occurring between 1 October and 15 October 2026, the first child support period that started on 8 June 2026 ends at the end of 31 October 2026, and the second starts on 1 November 2026.

 However, if the Registrar makes the new assessment on a day occurring between 16 October and 31 October 2026, the first child support period ends at the end of 30 November 2026 and the second starts on 1 December 2026.

Example 3: To continue the example, if Mary and Peter make a child support agreement to affect the annual rate of child support on and after 15 September 2026:

(a) the child support period that started on 8 June 2026 ends at the end of 14 September 2026; and

(b) a new child support period starts on 15 September 2026.

Example 4: To continue the example, if the child support agreement set the rate of child support payable for the next 2 years (so section 34A did not require an administrative assessment be made), the child support period that started on 15 September 2026 would end 15 months later at the end of 14 December 2027.

4  Subsections 7A(4) to (8)

Repeal the subsections.

5  Subsection 34A(2)

Repeal the subsection, substitute:

Registrar must make assessment using new tax figures

 (2) As soon as practicable after the tax assessment is made, the Registrar must assess the annual rate of child support payable for the child for days in a child support period (the later period) starting:

 (a) if the Registrar makes the assessment on or before the 15th day of a calendar month—on the first day after the end of that calendar month; or

 (b) otherwise—on the first day after the end of the calendar month following the calendar month during which the Registrar makes the assessment.

6  Paragraph 34A(3)(b)

Omit “next calendar month”, substitute “later period (if the Registrar were to make the assessment as soon as practicable)”.

7  Paragraph 34A(3)(c)

Repeal the paragraph, substitute:

 (c) the earlier period would end before the start of the later period (if the Registrar were to make the assessment as soon as practicable).

Division 2—Application and validation

8  Definitions

 In this Division:

Assessment Act means the Child Support (Assessment) Act 1989.

commencement time means the time when this Division commences.

do a thing includes:

 (a) make a decision (however described); and

 (b) exercise a power, perform a function, comply with an obligation or discharge a duty; and

 (c) do anything else;

and purport to do a thing has a corresponding meaning.

Registrar’s assessment means an assessment by the Registrar relating to the annual rate of child support payable for a child as required by subsection 34A(2) (assessment when new tax figure is available) of the Assessment Act.

9  Application of amendments

 The amendments made by Division 1 of this Part apply in relation to the following decisions:

 (a) a Registrar’s assessment made on or after the commencement time;

 (b) a Registrar’s assessment if:

 (i) the assessment is made, before the commencement time, during a child support period (the earlier child support period); and

 (ii) at the time the assessment is made, the earlier child support period is to end, under paragraph 7A(3)(b) of the Assessment Act, on or after the commencement time;

 (c) a decision, made on or after the commencement time, on an objection to the particulars of a Registrar’s assessment (whether made before or after that commencement);

 (d) a decision, made on or after the commencement time, on an ART review of a decision on an objection (whether made before or after that commencement) to the particulars of a Registrar’s assessment.

10  Validation

(1) This item applies if:

 (a) a Registrar’s assessment is made, before the commencement time, during a child support period (the earlier child support period); and

 (b) at the time the assessment is made:

 (i) the earlier child support period is to end, under paragraph 7A(3)(b) of the Assessment Act, at the end of a calendar month (the legally correct month) (whether the end of the legally correct month is before or after the commencement time); and

 (ii) the earlier child support period is treated by the Registrar as ending at the end of the calendar month (the later month) following the legally correct month (whether the end of the later month is before or after the commencement time).

Validation of child support periods

(2) By force of this subitem:

 (a) the earlier child support period is taken to end, and always to have ended, at the end of the later month; and

 (b) a new child support period is taken to start, and always to have started, immediately after the earlier child support period ends.

Validation of actions taken based on child support periods

(3) To avoid doubt, anything that is done or that occurs, or is purportedly done or occurs, (whether under the Assessment Act, the Child Support (Registration and Collection) Act 1988 or otherwise):

 (a) is taken not to be, and is taken never to have been, invalid or ineffective merely because:

 (i) the earlier child support period is treated as ending at the end of the later month; and

 (ii) a new child support period is treated as starting immediately after the end of the later month; and

 (b) to that extent, is taken for all purposes to be valid and effective and to have always been valid and effective.

(4) A reference in subitem (3) to anything that is done or that occurs, or is purportedly done or occurs, includes a reference to anything that has been done or has occurred, or has purportedly been done or has purportedly occurred.

(5) Subitem (3) applies despite any effect that that subitem may have on the accrued rights of any person.

Item does not affect decided court proceedings

(6) However, this item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement time, to the extent that those rights or liabilities arose by reference to a child support period referred to in subitem (1).

Part 2—Less than 35% care

Division 1—Main amendments

Child Support (Assessment) Act 1989

11  Section 35 (note)

Repeal the note, substitute:

Note: The annual rate of child support payable by a parent for a child is nil if the other parent’s percentage of care for the child is less than 35% (see section 40C).

12  Section 37 (note)

Repeal the note, substitute:

Note: The annual rate of child support payable by a parent for a child is nil if the other parent’s percentage of care for the child is less than 35% (see section 40C).

13  Section 40C (heading)

Omit “more than 65% care”, substitute “less than 35% care and no non‑parent carer”.

14  Paragraph 40C(b)

Omit “parent’s”, substitute “other parent’s”.

15  Paragraph 40C(b)

Omit “more than 65%”, substitute “less than 35%”.

Division 2—Application and validation etc.

16  Application

(1) The amendments made by Division 1 apply in relation to an assessment made or amended on or after 1 July 2008.

Note: This means that the amendments also apply in relation to:

(a) an objection to the particulars of such an assessment; and

(b) an ART review of a decision on such an objection.

(2) However, the amendments made by Division 1 do not apply in relation to an assessment of child support for a child if:

 (a) the assessment was made or amended before the commencement of this item; and

 (b) the annual rate of child support for the child was worked out under section 35 or 37; and

 (c) the percentage of care of one of the child’s parents determined for the purposes of the assessment was less than 35%; and

 (d) under the assessment (as made or as amended, as the case may be), the annual rate of child support payable by the other parent for the child was assessed to be greater than nil.

Note 1: This means that the amendments also do not apply in relation to:

(a) an objection to the particulars of such an assessment; and

(b) an ART review of a decision on such an objection.

Note 2: However, the amendments do apply in relation to a decision on such an objection or such an ART review that is made after the commencement of this item: see subitem (3).

(3) Despite subitem (2), the amendments made by Division 1 do apply in relation to an objection relating to an assessment mentioned in subitem (2), or an ART review of a decision on such an objection, that is decided after the commencement of this item.

Application in relation to finalised court proceedings

(4) Despite subitems (1) to (3), the amendments made by Division 1 do not apply in relation to an assessment to the extent that the assessment gives rise to, or affects, rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item.

Definitions

(5) In this item:

assessment means the following:

 (a) an administrative assessment;

 (b) a provisional notional assessment;

 (c) a notional assessment.

17  Validation

(1) To avoid doubt, anything done or occurring, or anything purported to have been done or to have occurred (whether under the Child Support (Assessment) Act 1989, the Child Support (Registration and Collection) Act 1988 or otherwise):

 (a) is taken not to be, and is taken never to have been, invalid or ineffective merely because, before the validation time, the annual rate of child support payable by a parent for a child for a day in a child support period was assessed as being nil because the other parent’s percentage of care was determined to be less than 35%; and

 (b) to that extent, is taken for all purposes to be valid and effective and to have always been valid and effective.

(2) Subitem (1) applies despite any effect that it may have on the accrued rights of any person.

Item does not affect decided court proceedings

(3) However, this item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, the annual rate of child support referred to in subitem (1).

Definitions

(4) In this item:

do a thing includes:

 (a) make a decision (however described); and

 (b) exercise a power, perform a function, comply with an obligation or discharge a duty; and

 (c) do anything else;

and purport to do a thing has a corresponding meaning.

validation time means the commencement of this item.

Schedule 2—Urgent payments

Social Security Act 1991

1  Subsection 23(1) (note to the definition of payday)

Repeal the note, substitute:

Note: Subsection 43(3E) of the Administration Act affects when an instalment of a social security periodic payment is taken to be paid to a person if the payment is not paid as a single payment.

2  At the end of subsection 1231(1AA)

Add:

 ; and (d) must not make a determination that would reduce (including reduce to nil) an urgent payment paid to the person in accordance with subsection 43(3DB) of the Administration Act.

Social Security (Administration) Act 1999

3  Subsection 43(3)

Omit “subsection (4)”, substitute “subsections (4) to (5B)”.

4  Subsection 43(3A)

Omit “(the part payments)”, substitute “(each a weekly payment)”.

5  Subsection 43(3C)

Omit “part”, substitute “weekly”.

6  Paragraph 43(3C)(a)

Omit “and (5A)”, substitute “to (5B)”.

7  Subsection 43(3D)

Omit “other of the part”, substitute “second of the weekly”.

8  Paragraph 43(3D)(a)

Omit “part”, substitute “weekly”.

9  Subsections 43(3E) and (3F)

Repeal the subsections, substitute:

 (3DA) A person is not entitled to an urgent payment under subsection (3DB) of a social security periodic payment relating to an instalment period if the Secretary has determined that the person is to be paid a weekly payment of the social security periodic payment relating to that instalment period.

Urgent payments of a social security periodic payment

 (3DB) Subject to section 43A, the Secretary must determine that a person is to be paid an amount (an urgent payment) of a social security periodic payment before the end of an instalment period for the payment if:

 (a) the person declares to the Secretary that the person is experiencing exceptional and unforeseen circumstances and makes a request for an urgent payment of an amount between $20 and $200; and

 (b) if the times for payment of instalments of the social security periodic payment to the person have been determined by the Secretary under subsection 52(2)—the Secretary has determined that the instalments are to be paid on a regular cycle of 14 days or less; and

 (c) the person has not been paid an urgent payment on the day the person makes the request; and

 (d) the amount worked out under paragraph (3DC)(b) is equal to or greater than $20.

 (3DC) The amount of the urgent payment is the lesser of:

 (a) the amount requested by the person in the request; and

 (b) the amount that is equal to:

 (i) the amount worked out under subsection (3DD); less

 (ii) the amount of any urgent payments already paid in the instalment period.

 (3DD) For the purposes of subparagraph (3DC)(b)(i), the amount is equal to 50% of:

 (a) the total of the amount of the social security periodic payment (calculated by reference to the daily rate of payment applicable to each day, subject to subsections (4) to (5B)), payable to the person for days in the instalment period immediately before, and including, the day the request for an urgent payment is made; less

 (b) the amount of any deductions or repayments under sections 61, 61A and 238 of this Act and paragraph 1061EL(1)(c) and section 1231 of the 1991 Act for the instalment period for the social security periodic payment.

 (3DE) However, the total amount of all urgent payments paid to a person in an instalment period must not exceed the amount worked out under subsection (3) (subject to subsections (4) to (5B)).

 (3DF) A person who is paid an urgent payment of a social security periodic payment relating to an instalment period is not entitled to be paid a weekly payment under subsection (3A) of the social security periodic payment relating to that instalment period.

Treatment of instalments that include weekly payments or urgent payments

 (3E) If the total amount of a social security periodic payment relating to an instalment period for a person includes, or is to include, one or more weekly payments or urgent payments, then it is taken for the purposes of the social security law that:

 (a) a single instalment of the social security periodic payment is, or is to be, paid in relation to the period; and

 (b) the instalment is, or is to be, paid when the last of the payments relating to the instalment period is, or is to be, made; and

 (c) the instalment is equal to the total of all payments made to the person for the instalment period.

Note: The total of all payments made to a person for an instalment period equals the amount worked out under subsection (3) (as affected by subsections (4) to (5B), if relevant).

 (3F) However:

 (a) the following provisions of this Act apply as if each weekly payment were a separate instalment:

 (i) section 61;

 (ii) section 61A;

 (iii) Division 3 of Part 3AA;

 (iv) Division 5 of Part 3B;

 (v) section 238; and

 (b) the following provisions of this Act apply as if each urgent payment were a separate instalment:

 (i) Division 3 of Part 3AA;

 (ii) Division 5 of Part 3B.

10  After section 43

Insert:

43A  Request for urgent payment after 10 urgent payments within 90 days

 (1) This section applies if:

 (a) a person makes a request (the initial request) for an urgent payment under paragraph 43(3DB)(a); and

 (b) on the day the initial request is made, the person has been paid 10 urgent payments within the previous 90 days.

 (2) The Secretary must not determine that the person is to be paid an urgent payment in relation to the initial request.

 (3) The person cannot make another request for an urgent payment until the earlier of the following:

 (a) the day the person contacts the Secretary and discusses the person’s circumstances;

 (b) the day after the end of the period of 90 days beginning on the day after the previous urgent payment was paid to the person.

 (4) For the purposes of subsection (1), if paragraph (3)(a) applies, the person is taken to have been paid no urgent payments within the 90 days prior to the day mentioned in that paragraph.

11  Subsection 54(1) (note)

Repeal the note, substitute:

Note: Subsection 43(3E) affects what is an instalment of a social security periodic payment if the instalment is not made as a single payment.

12  Subclause 1(1) of Schedule 1

Insert:

urgent payment means an amount determined to be paid under subsection 43(3DB).

Schedule 3—Employment income attribution rules

Social Security Act 1991

1  Subsection 1073A(1)

Repeal the subsection (not including the notes), substitute:

 (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 if:

 (a) the rate of payment is worked out with regard to the income test module of a rate calculator in this Chapter; and

 (b) one or more amounts of employment income, each of which is in respect of a particular period or periods (each period is an employment period), are paid by the same employer in an instalment period of the recipient to or for the benefit of a person (the employee) who is:

 (i) the recipient; or

 (ii) the recipient’s partner.

2  Subsection 1073A(1) (note 1)

Omit “person”, substitute “employee”.

3  Subsection 1073A(1) (note 2)

Repeal the note, substitute:

Note 2: If the employee is paid employment income monthly, section 1073B may apply to that income instead of this section for the purposes of working out the recipient’s rate of payment of a social security pension.

4  Subsection 1073A(2)

Omit “person” (first occurring), substitute “employee”.

5  Subsection 1073A(3)

Omit “person” (first occurring), substitute “employee”.

6  Subsection 1073A(3)

Omit “paragraph (1)(c)”, substitute “paragraph (1)(b)”.

7  Subsection 1073A(4)

Omit “person” (first and second occurring), substitute “employee”.

8  After subsection 1073A(4)

Insert:

Employee ceases to be recipient’s partner

 (4A) Despite the previous subsections, if:

 (a) the employee is or was the recipient’s partner; and

 (b) the employee is taken, under subsection (3) or (4), 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.

9  Subsection 1073B(1)

Repeal the subsection (not including the note), substitute:

 (1) This section applies for the purposes of working out a person’s (the recipient’s) rate of payment of a social security pension if:

 (a) the rate of payment is worked out with regard to the income test module of a rate calculator in this Chapter; and

 (b) an amount (the initial amount) of employment income, in respect of a period of 1 month, is paid in an instalment period of the recipient on a day in a calendar month (the initial calendar month) to or for the benefit of a person (the employee) who is:

 (i) the recipient; or

 (ii) the recipient’s partner;

  by the employee’s employer; and

 (c) the Secretary is satisfied that, for the reasonably foreseeable future, an amount of employment income, in respect of a period of 1 month, equal to the initial amount will be paid to or for the benefit of the employee by that employer on the following:

 (i) the corresponding day in each calendar month (a later calendar month) after the initial calendar month;

 (ii) if there is no such day in a later calendar month—the last day of the later calendar month.

10  Subsection 1073B(1) (note)

Omit “person”, substitute “employee”.

11  Subsection 1073B(2)

Omit “person”, substitute “employee”.

12  Subsection 1073B(3)

Omit “paragraph (1)(d) in relation to the person and the person’s employer, then subsection (2) ceases to apply in relation to the person and the person’s employer”, substitute “paragraph (1)(c) in relation to the employee and the employee’s employer, then subsection (2) ceases to apply in relation to the employee and the employee’s employer”.

13  Paragraph 1073B(4)(a)

Omit “person’s”, substitute “employee’s”.

14  Paragraph 1073B(4)(b)

Omit “person”, substitute “employee”.

15  Subsection 1073B(5)

Omit “person” (wherever occurring), substitute “employee”.

16  After subsection 1073B(6)

Insert:

Employee ceases to be recipient’s partner

 (6A) Despite the previous subsections, if:

 (a) the employee is or was the recipient’s partner; and

 (b) the employee is taken, under subsection (2) or (5), 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.

17  Subsection 1073B(8)

Omit “person” (wherever occurring), substitute “employee”.

18  Subsection 1073BA(1)

Repeal the subsection, substitute:

 (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 if:

 (a) the recipient’s rate of payment of the pension or benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and

 (b) an amount of employment income is paid in an instalment period of the recipient to or for the benefit of a person (the employee) who is:

 (i) the recipient; or

 (ii) the recipient’s partner; and

 (c) the employment income is not in respect of a particular period.

19  Subsection 1073BA(2)

Omit “person”, substitute “employee”.

20  Subsection 1073BA(2) (paragraphs (a), (b) and (c) of note 1)

Omit “person’s”, substitute “employee’s”.

21  Subsection 1073BA(2) (paragraphs (d) and (e) of note 1)

Omit “person”, substitute “recipient”.

22  Subsection 1073BA(2) (note 2)

Omit “person receiving the social security pension or social security benefit”, substitute “recipient”.

23  Subsection 1073BA(4)

Omit “person”, substitute “employee”.

24  Subsection 1073BA(4)

Omit “paragraph (1)(c)”, substitute “paragraph (1)(b)”.

25  Subsection 1073BA(5)

Omit “person” (wherever occurring), substitute “employee”.

26  After subsection 1073BA(5)

Insert:

Employee ceases to be recipient’s partner

 (5A) Despite the previous subsections, if:

 (a) the employee is or was the recipient’s partner; and

 (b) the employee is taken, under subsection (4) or (5), 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.

27  Subsections 1073BAB(1) and (2)

Repeal the subsections, substitute:

 (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.

28  Paragraph 1073BAB(3)(a)

Omit “person’s rate of payment for”, substitute “recipient’s rate of payment of”.

29  Paragraph 1073BAB(3)(b)

Omit “person”, substitute “employee”.

30  At the end of section 1073BAB

Add:

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.

31  Paragraphs 1073BB(1)(a) and (b)

Repeal the paragraphs, substitute:

 (a) a person’s (the relevant person’s) rate of payment of a social security pension or a social security benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and

 (b) a person (the employee) who is:

 (i) the relevant person; or

 (ii) the relevant person’s partner;

  earns or derives employment income during the whole or a part of an instalment period of the relevant person; and

32  Paragraphs 1073BB(1)(c) and (d)

After “the relevant person”, insert “or the relevant person’s partner”.

33  Subsections 1073BB(2), (4) and (5)

Omit “relevant person” (wherever occurring), substitute “employee”.

34  After subsection 1073BB(7)

Insert:

Employee ceases to be recipient’s partner

 (7A) Despite the previous subsections, if:

 (a) the employee is or was the recipient’s partner; and

 (b) the employee is taken, under subsection (4) or (5), 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.

35  Section 1073BD

Repeal the section, substitute:

1073BD  Daily attribution of employment income for amounts not elsewhere covered in this Division

 (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 if:

 (a) the recipient’s rate of payment of the pension or benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and

 (b) a person (the employee) who is:

 (i) the recipient; or

 (ii) the recipient’s partner;

  is taken, under a provision of this Act (except section 1073A, 1073B, 1073BA or 1073BB), to have received an amount of employment income during the whole or a part of a particular instalment period of the recipient.

 (2) The employee is taken to receive, on each day in that instalment period, an amount of employment income worked out by dividing the total amount of the employment income referred to in paragraph (1)(b) by the number of days in the instalment period.

Employee ceases to be recipient’s partner

 (3) 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.

36  Application of amendments

(1) The amendments made by this Schedule (other than of section 1073BAB of the Social Security Act 1991) apply in relation to amounts of employment income paid on or after the day this Schedule commences.

(2) The amendments of section 1073BAB of the Social Security Act 1991 made by this Schedule apply in relation to an attributed income period (within the meaning of that section) that begins on or after the day this Schedule commences.

[Minister’s second reading speech made in—

House of Representatives on 5 February 2026

Senate on 3 March 2026]