1.1.B.10 Base year (YA)


For the purposes of parental means tested YA, the base year is the financial year ending on 30 June of the year before the calendar year in which payment is made.

For the purposes of YA, the term BASE TAX YEAR is used. This term is used in the YA parental income test (1.1.P.45).

Act reference: SSAct section 1067G-F5 Base tax year (YA)

Last reviewed: 1 July 2020