1.1.S.61 Seasonal/intermittent work earnings
This term applies to the following payments:
- jobseeker payment
- partner allowance
- youth allowance
- widow allowance
- parenting payment
- disability support pension
- austudy payment
- carer payment, and
- SpB (nominated visa holders only).
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:
- made in relation to the seasonal or intermittent work, AND
- allowable for the purposes of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.
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.