10.26.8.50 Exempt Payments - Agreement with Poland

Exempt payments

Article 12, paragraph 2 of the Agreement with Poland provides that any non-contributory supplement paid to a person to increase that person's Polish benefit to the minimum level guaranteed under the legislation of Poland (Minimum Guarantee Benefit), is to be considered exempt income (i.e. disregarded) under the Australian income test (this does not include the direct deduction rules detailed in 10.26.8.40). This exemption only applies to people residing in Poland and is regardless of whether the person is paid under the Agreement or autonomously.

Polish Funeral Benefit is a one-off payment paid to an individual to reimburse funeral expenses and is not classed as assessable income under the Australian social security income test.

Act reference: SS(IntAgree)Act Schedule 25 Republic of Poland

Policy reference: SS Guide 10.26.8.40 Inside Australia Rate - Agreement with Poland

Last reviewed: 4 January 2016