Social Services Legislation Amendment (Low Income Supplement) Act 2015

Administered by Department of Social Services

Legislation au C2015A00143 In force Act

Legislation content

 

 

 

 

 

 

Social Services Legislation Amendment (Low Income Supplement) Act 2015

 

No. 143, 2015

 

 

 

 

 

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

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Amendments

Part 1—Main amendments

Social Security Act 1991

Social Security (Administration) Act 1999

Part 2—Taxation amendments

Income Tax Assessment Act 1936

Taxation Administration Act 1953

Part 3—Contingent amendments

Social Security (Administration) Act 1999

Part 4—Saving provisions

 

 

 

Social Services Legislation Amendment (Low Income Supplement) Act 2015

No. 143, 2015

 

 

 

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

[Assented to 12 November 2015]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Social Services Legislation Amendment (Low Income Supplement) Act 2015.

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

Provisions

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

12 November 2015

2.  Schedule 1, Parts 1 and 2

1 July 2017.

1 July 2017

3.  Schedule 1, item 20

1 July 2017.

However, if item 57 of Schedule 2 to the Social Services and Other Legislation Amendment (Student Measures) Act 2015 commences on or before 1 July 2017, the provisions do not commence at all.

1 July 2017

4.  Schedule 1, item 21

The later of:

(a) immediately after the commencement of the provisions covered by table item 5; and

(b) immediately after the commencement of item 57 of Schedule 2 to the Social Services and Other Legislation Amendment (Student Measures) Act 2015.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

Never commenced

5.  Schedule 1, Part 4

1 July 2017.

1 July 2017

Note: This table relates only to the provisions of this Act as originally enacted.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—Amendments

Part 1—Main amendments

Social Security Act 1991

1  Subsection 23(1) (paragraph (c) of the definition of clean energy payment)

Repeal the paragraph.

2  Subsection 23(1) (definition of low income supplement)

Repeal the definition.

3  Division 3 of Part 2.18A

Repeal the Division.

4  Section 1224A (heading)

Repeal the heading, substitute:

1224A  Debts relating to essential medical equipment payments

5  Paragraph 1224A(1)(a)

Repeal the paragraph, substitute:

 (a) an individual has been paid an essential medical equipment payment because of a determination made under Part 3 of the Administration Act; and

6  Paragraph 1231(1AA)(b)

Omit “low income supplement,”.

7  Paragraph 1231(1AA)(b)

Omit “, supplement” (wherever occurring).

Social Security (Administration) Act 1999

8  Subsection 16(3)

Omit “, subject to subsection (3A),”.

9  Subsection 16(3A)

Repeal the subsection.

10  Subdivision FC of Division 1 of Part 3

Repeal the Subdivision.

11  Subsection 47(1) (paragraph (l) of the definition of lump sum benefit)

Omit “low income supplement or”.

12  Section 47DAA (heading)

Repeal the heading, substitute:

47DAA  Payment of essential medical equipment payment

13  Section 47DAA

Omit “a low income supplement or”, substitute “an”.

14  Section 47DAA

Omit “supplement or payment (as the case requires)”, substitute “payment”.

15  Paragraph 129(3)(a)

Omit “, low income supplement”.

16  Section 204B

Repeal the section.

Part 2—Taxation amendments

Income Tax Assessment Act 1936

17  Paragraph 202(haa)

Repeal the paragraph.

Taxation Administration Act 1953

18  Paragraph 8WA(1AA)(b)

Omit “(haa),”.

19  Paragraphs 8WB(1A)(a) and (b)

Omit “(haa),”.

Part 3—Contingent amendments

Social Security (Administration) Act 1999

20  Subsection 238(1A)

Omit “low income supplement or”.

21  Paragraph 238(1A)(a)

Repeal the paragraph.

Part 4—Saving provisions

22  Saving provisions

(1) Despite the amendment made by item 3, Division 3 of Part 2.18A of the Social Security Act 1991, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to working out qualification for a low income supplement for the 2016‑17 income year or an earlier income year.

(2) Despite the amendments made by items 4, 5, 6, 7, 20 and 21, sections 1224A and 1231 of the Social Security Act 1991 and section 238 of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to payments of low income supplement made before, on or after that commencement.

(3) Despite the amendments made by items 8, 9 and 10, Part 3 of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to the making of claims for low income supplement for the 2016‑17 income year or an earlier income year.

(4) Despite the amendments made by items 11, 12, 13 and 14, Part 3 of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to:

 (a) making payments of low income supplement for the 2016‑17 income year or an earlier income year; and

 (b) determinations made under that Part before, on or after that commencement in relation to low income supplement.

(5) Despite the amendment made by item 15, Part 4 of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a decision under the social security law in relation to low income supplement made before, on or after that commencement.

(6) Despite the amendment made by item 16, section 204B of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to claims for low income supplement made for the 2016‑17 income year or an earlier income year.

(7) Despite the amendments made by this Schedule, subsection 52‑10(1L) of the Income Tax Assessment Act 1997, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of low income supplement made before, on or after that commencement.

(8) Despite the amendments made by items 17, 18 and 19, sections 8WA and 8WB of the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a person exercising powers or performing functions under, or in relation to, a law of the Commonwealth of a kind referred to in paragraph 202(haa) of the Income Tax Assessment Act 1936 (as in force immediately before that commencement).

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 16 September 2015

Senate on 14 October 2015]

 

(162/15)

 

Overview

The Social Services Legislation Amendment (Low Income Supplement) Act 2015 was enacted to address the need for amendments to the social security law concerning the low income supplement. This Act was passed by the Parliament of Australia and received Royal Assent on 12 November 2015. The primary objective of this legislation is to modify existing laws to streamline and simplify the social security system, particularly regarding the low income supplement. The Act includes amendments to the Social Security Act 1991, the Social Security (Administration) Act 1999, the Income Tax Assessment Act 1936, and the Taxation Administration Act 1953, among others, to ensure that the laws are up-to-date and effectively support low-income individuals. The Act also includes provisions to ensure continuity of application for existing claims and payments related to the low income supplement during the transition period. The Act's amendments are designed to address the problem of complexity and redundancy in the existing social security legislation, aiming to enhance the efficiency and effectiveness of the social security system. The changes are intended to reflect current policy objectives and to provide clearer guidelines for the administration of low income supplements. The Act ensures that despite the amendments, certain provisions will continue to apply to existing claims and payments to maintain consistency and fairness for those already within the system.

Scope and Application

The Social Services Legislation Amendment (Low Income Supplement) Act 2015 is an Act of the Australian Parliament that amends various pieces of legislation related to social security, particularly focusing on the low income supplement. The Act applies to individuals and entities involved in the administration and receipt of social security benefits, specifically those concerning the low income supplement. The amendments affect the Social Security Act 1991, the Social Security (Administration) Act 1999, the Income Tax Assessment Act 1936, and the Taxation Administration Act 1953. Geographically, the Act applies at the Commonwealth level, impacting national social security and taxation policies. The Act introduces several changes, including the repeal of definitions and provisions related to the low income supplement, and adjustments to the conditions and administration of related benefits. Some provisions of the Act commenced on 1 July 2017, while others are contingent on specific conditions or the commencement of other legislation. The Act also includes saving provisions to ensure that certain existing laws continue to apply in specific circumstances, even after the amendments take effect.

Key Provisions

The Social Services Legislation Amendment (Low Income Supplement) Act 2015 introduces several amendments to existing social security legislation to reform the low income supplement system. The Act removes the definition of 'low income supplement' from the Social Security Act 1991 (section 23(1)) and repeals the entire Division 3 of Part 2.18A, which dealt with low income supplement payments. It also modifies section 1224A to focus on debts relating to essential medical equipment payments, and removes references to low income supplement in sections 1231 and 238 of the Social Security Act 1991 and the Social Security (Administration) Act 1999. Additionally, it repeals section 204B, which dealt with low income supplement claims, and makes several other amendments to the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 to align with the changes in the low income supplement provisions. The Act imposes various obligations on the parties and entities it governs. It requires the Department of Human Services and other relevant authorities to cease administering low income supplement payments and to ensure compliance with the new provisions. Beneficiaries and claimants must now focus on claims related to essential medical equipment payments instead of low income supplement. The Act also mandates that any existing low income supplement payments continue to be honoured for the 2016-17 income year and any earlier years, as outlined in the saving provisions (Schedule 1, Part 4). Furthermore, the Act requires taxpayers to adjust their tax filings to account for the removal of low income supplement as a taxable benefit. The Act does not explicitly state offences or penalties for breach of its provisions. However, breaches of related social security laws, such as making false or misleading statements, can result in civil or criminal penalties. Under the Social Security Act 1991, penalties can include fines of up to $21,000 for individuals and $105,000 for corporations, as well as imprisonment for up to two years. Additionally, the Income Tax Assessment Act 1936 imposes penalties for non-compliance with tax laws, which may include fines and imprisonment for serious offences. The Act relies on these existing provisions for enforcement and does not introduce new specific penalties for its amendments.

Legal classification tags

Area of Law
Social Security Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Savings Provisions
Offence Provisions
Reporting & Disclosure Obligations
Compliance Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.