1.1.P.55 Passive employment income
Definition
For the purposes of the FTB Part B return to work measure, passive employment income means:
- paid leave (such as paid maternity leave)
- a payment of compensation or a payment of insurance in respect of the individual's inability to earn, derive or receive income from paid work during the period, or
- if the individual stops paid work as a self-employed individual - income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual's previous self-employment.
The definition of passive employment income is intended to identify other forms of work-related income that may be received by an individual despite them having stopped paid work.