1.1.S.61 Seasonal/intermittent work earnings

Usage

This term applies to the following payments:

  • newstart allowance
  • partner allowance
  • youth allowance
  • widow allowance
  • parenting payment
  • disability support pension
  • austudy payment
  • carer payment
  • SpB (nominated visa holders only), and
  • sickness allowance.

Definition

For the purposes of an SWPP, seasonal and intermittent work earnings are the gross income from the seasonal (1.1.S.60) or intermittent work (1.1.I.195) less any allowable deductions. Deductions are allowed ONLY if they are:

Explanation: Any deductions the seasonal worker can make for tax purposes, they can also make from their gross seasonal work income. The legislation puts the onus on the person to demonstrate that the deductions are allowed by the ATO.

Act reference: SSAct section 16A(1)-'seasonal work income'

Policy reference: SS Guide 3.1.7.30 Calculating an SWPP

Last reviewed: 12 August 2019