4.3.2.35 Income exempt from assessment - s 8(11) exempt lump sums

Summary

This topic provides information about lump sums exempted from the income test under SSAct section 8(11), and lists lump sums that have been specifically exempted:

  • what are section 8(11) exemptions
  • date of effect of determinations
  • section 8(11) delegation
  • list of lump sums that have been specifically exempted under section 8(11), and
  • detailed list of lump sums exempted to assist victims of Bali bombings of 12 October 2002.

What are section 8(11) exemptions?

Some lump sums are NOT treated as income for social security purposes.

Section 8(11) determinations allow the Secretary of DSS (or their delegate) to exempt certain lump sums for social security income test purposes. Section 8(11) applies to specific lump sums where the Secretary (or their delegate) of DSS has signed the appropriate instrument.

An amount is an exempt lump sum under section 8(11) if the following apply:

  • the amount is not a periodic amount
  • the amount is not a leave payment
  • the amount is not income from remunerative work undertaken by the person, and
  • the amount is an amount, or class of amounts, determined by the Secretary to be an exempt lump sum.

The SSAct does not specify any criteria that must be considered by the decision maker when making a determination under section 8(11)(d).

When considering whether it is appropriate to provide a section 8(11) income test exemption, the Secretary or their delegate, will take into account the purpose and nature of the payment. Matters the delegate would consider include:

  • whether or not the payment is compensatory in nature
  • if the payment is compensatory in nature does it relate to lost capacity to work (i.e. economic loss) or non-economic loss (e.g. exit payments to assist people leaving certain industries), and
  • is the payment effectively a form of income support.

The types of payments that have been provided with a section 8(11) income test exemption include, but are not limited to, payments to assist people exiting certain types of industries and other compensatory in nature non-economic loss payments. Payments that represent a form of income support or compensation for economic loss would generally not be exempted. (Please see the list below for a full list of payments which have been provided with section 8(11) exemptions).

Section 8 (11) was introduced, together with amendments to section 1073, on 28 March 1998 to make a fairer and more consistent income test treatment of lump sums by aligning the allowance and pensions income test treatments.

More information about income exempt from assessment can be found in 4.3.2.30 Income exempt from assessment - legislated, and 4.3.2.31 Income Exempt from Assessment - Specifically Approved.

Act reference: SSAct section 8(11) An amount received by a person is an exempt lump sum if …

Date of effect of determinations

The discretion in section 8(11) to determine certain amounts as 'exempt lump sums' is effectively discharged where a delegate has made a determination that is lodged with the Federal Register of Legislation. A determination, once made, would be subject to disallowance by either House of Parliament. The interaction between the SSAct section 8(11) provisions and the date of effect rules in the SS(Admin)Act, mean that a rate increase decision or a resumption of payment decision resulting from the impact of section 8(11) determinations on a person's qualification or rate can only be backdated in some cases, for up to 13 weeks, from the date the section 8(11) determination causes the relevant rate increase decision or resumption decision.

Act reference: SSAct section 8(11) An amount received by a person is an exempt lump sum if …

SS(Admin)Act Part 3 Division 9 Date of effect of determinations

Section 8(11) delegation

Under current Administrative Arrangements Orders (AAOs), DSS is responsible for administering payments under the social security law. Determinations are signed by the Secretary or the relevant delegate in DSS. Delegation to sign determinations is held by the Branch Manager of the Payment Structures Branch in DSS.

Exemption of a specific lump sum (e.g. a payment such as those specifically named in the list below) for income test purposes is obtained through Means Testing Section in DSS.

List of lump sums that have been specifically exempted under section 8(11)

The following table is a list of lump sums that have been specifically exempted under section 8(11).

Determination number Determination date Details
1998
1 of 1998

3 September 1998

Repealed in March 2014. Refer to Note B.

Farm Family Restart Scheme

  • re-establishment grants paid on or after 1 July 1998.
1999
1 of 1999

18 January 1999

Repealed in March 2014. Refer to Note B.

Farm Family Restart Scheme

  • re-establishment grants paid before 1 July 1998 which will have any waiting periods waived from 1 July 1998.
2 of 1999 20 January 1999

Payments to Holocaust survivors

  • payments from a Swiss fund for needy Holocaust survivors, paid through the Executive Council of Australian Jewry.
3 of 1999

24 June 1999

Repealed in March 2014. Refer to Note B.

Income Stream Contracts

  • certain amounts arising from alterations of income stream contracts, (conversion of annuity contracts to asset test exempt products).
4 of 1999

23 September 1999

Remade from 1 October 2018 - see 2018 section of this table for the new determination.

Home Equity Conversion loans

  • Home Equity Conversion loan amounts in excess of $40,000.
5 of 1999 29 September 1999

Creutzfeldt-Jakob Disease

  • payments from Australian Government DoH associated with Australian Human Pituitary Hormone Program and Creutzfeldt-Jakob Disease.
6 of 1999 9 December 1999

Aboriginal and Torres Strait Islander Commission (ATSIC) Indigenous Business Incentive Programme Grants

  • paid under the ATSIC guidelines in effect prior to 1 July 1999.
7 of 1999 13 December 1999 Second compensatory payment to an allowee couple made by the Queensland Government through the award wages process for Indigenous Queenslanders.
2000
1 of 2000 20 April 2000

ATSIC Business Development Programme Grants

  • paid under the ATSIC guidelines in effect from 1 July 1999.
2 of 2000

25 May 2000

Repealed in March 2014. Refer to Note B.

Dairy Exit Payments

  • payments from Agriculture, Fisheries and Forestry - Australia (AFFA).
3 of 2000 12 July 2000

Welfare Reform Pilots

  • financial assistance associated with the Welfare Reform pilots and Mature Age Participation pilot.
4 of 2000 27 July 2000

Assessment and Contestability Trial for People with Disabilities

  • financial assistance payments.
5 of 2000 15 September 2000

Rural Australia Medical Undergraduate Scholarship Scheme (RAMUSS) payments

  • payment of $10,000 for the period 1 January 2000 to 31 December 2000 made after 15 September 2000 and before 31 December 2000.
2001
1 of 2001

17 May 2001

Repealed in March 2014. Refer to Note B.

Rules Simplification Taskforce

  • financial assistance to participate in a focus group.
2 of 2001

25 May 2001

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Japanese Internment Act

  • one-off payment of $25,000 to Australian service personnel and civilians held as prisoners of war by the Japanese between 7 December 1941 and 29 October 1945, or their widows or widowers.

Note: The value of a person's assets is permanently reduced by $25,000, BUT if a person invests the payment, income from the investment is counted under normal income test rules. See note at end of table for more information.

3 of 2001

11 September 2001

Note: Revoked and replaced in March 2014 - see 2014 section of this table for the new determination.

Household, Income and Labour Dynamics in Australia (HILDA) survey

  • financial assistance to complete the personal questionnaire.
2002
1 of 2002

27 March 2002

Repealed in October 2014. Refer to Note B.

NSW Fisheries

  • ex gratia payments to compensate NSW commercial fishermen.
2 of 2002

6 November 2002

Automatic repeal in April 2017. Refer to Note B. These payments are now exempt under an income test exemption under SSAct section 8(8)(n).

Restitution payments

  • Dutch-Maror Fund payment to Jewish survivors of World War 2 who resided in the Netherlands during World War 2 or to their widow or widower or their child or children if the survivor died after V-E Day of World War 2
  • French Decree 2000-657 payment to the orphans of persons who died during the deportation as part of the anti-Semitic persecutions during the German occupation of France during World War 2 (orphans must be under the age of 21 years at the time of deportation of their parent).
3 of 2002

6 November 2002

Repealed in October 2014. Refer to Note B.

Financial assistance from Victorian Department of Natural Resources and Environment

  • payment to forest produce licence holders to compensate for being partially or completely excluded from the Box-Ironbark forest based industry.
2003
1 of 2003

7 March 2003

Repealed in October 2014. Refer to Note B.

Sugar industry exit assistance

  • exit assistance of a one-off payment of financial assistance made by the Commonwealth of up to $45,000 for growers in the sugar industry as announced on 25 September 2002 by the Honourable Warren Truss, Minister for Agriculture, Fisheries and Forestry.
2 of 2003

7 March 2003

(Revoked by Determination 2 of 2005, 13 January 2005.)

Queensland Government Indigenous Wages and Savings Reparations Process

  • under this process the Queensland Government offers monetary reparations to persons whose wages and salaries were controlled under the Protections Acts during the period 1897 to 1965.
3 of 2003

21 August 2003

Repealed in March 2014. Refer to Note B.

King Island or the Furneaux Group of Islands 1 July 1990 to 30 June 2001

  • ex gratia payment, due to the Prime Minister's decision of 17 July 2003, for a person's period of residence on King Island or the Furneaux Group of Islands at anytime during the period 1 July 1990 to 30 June 2001.
4 of 2003

21 August 2003

Repealed in October 2014. Refer to Note B.

King Island or the Furneaux Group of Islands 1 July 1990 to 30 June 1997

  • increased special zone B tax offset payment from the ATO for a person resident on King Island or the Furneaux Group of Islands at anytime during the period 1 July 1990 to 30 June 1997.
5 of 2003

26 September 2003

Automatic repeal in April 2017. Refer to Note B.

Bali Bombings

  • lump sums exempted to assist victims of the Bali Bombings of 12 October 2002 (see separate table for details of payments).
2004
1 of 2004

16 March 2004

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Superannuation Government co-contribution amounts paid to low income earners.
2 of 2004

4 June 2004

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Comparable Foreign Payment

  • any amount (of lump sum foreign pension payment) paid to a person (or to the person's partner if the person is a member of a couple) to which SSAct section 1228A applies.

Note: Some people (or their partners) receive lump sum foreign pension payments for past periods. Where this occurs the lump sum amount will be treated as a periodical payment for the past period and the amount by which the social security payment amount would have been reduced is a recoverable debt. The lump sum foreign pension amount is not counted in the fortnight of receipt.

3 of 2004

1 July 2004

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Compensation payments for North Korean Internment

  • one-off payment of $25,000 to veterans who were interned by the North Korean military forces between 27 June 1950 and 19 April 1956, or their surviving partner.

Note: The value of a person's assets is permanently reduced by $25,000, BUT if a person invests the payment, income from the investment is counted under normal income test rules. See note at end of table for more information.

4 of 2004

15 July 2004

Note: Revoked and replaced in July 2015 - see 2015 section of this table for the new determination.

Certain lump sum compensation payments made by Centrelink

  • these payments compensate Centrelink recipients for loss that they have incurred in circumstances where Centrelink is required to pay compensation on the grounds of legal liability, defective administration, or moral obligation.
5 of 2004

26 July 2004

Repealed in March 2014. Refer to Note B.

Sugarcane Farmers' Re-establishment Grants

  • ex gratia payments made by the Commonwealth to eligible sugarcane farmers and cane harvesters who leave the sugarcane industry (announced by the Prime Minister on 29 April 2004).
6 of 2004

22 September 2004

Repealed in March 2014. Refer to Note B.

Great Barrier Reef Marine Park Authority Structural Adjustment Package's Employee Assistance of $5,000 for Master fisher licence holders and $3,000 for individual crew members (announced 30 June 2004).
7 of 2004

6 October 2004

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

A lump sum payment made, to the beneficiary of a market-linked income stream, within 28 days after the end of the product's term. The payment is the residual account balance at the end of the product's term.

8 of 2004

(Note A)

15 December 2004

Automatic repeal in April 2017. Refer to Note B.

Tasmanian Child Abuse Payment

Tasmanian Government ex gratia payment for child abuse suffered by a person while in Tasmanian State care. (Report of the Tasmanian Ombudsman 'Listen to the Children' Review of Claims of Abuse from Adults in State Care as Children.)

2005

1 of 2005

(Note A)

13 January 2005

Repealed in October 2014. Refer to Note B.

South Australian Fishery Payment

South Australian Government ex gratia payment to eligible commercial fishery licence holders to exit the River Murray fishery.

2 of 2005

(Note A)

13 January 2005

Repealed in October 2014. Refer to Note B.

Queensland Indigenous Reparation Payment

Determination 2 of 2005 revokes Determination 2 of 2003 and makes a new Determination covering the whole period from 1897 to 1986. Under the Indigenous Wages and Savings Reparations Process the Queensland Government offers monetary reparations to persons whose wages and salaries were controlled under the Protections Acts during the period 1897 to 1986.

Refer to Note A

27 June 2005

Repealed in October 2014. Refer to Note B.

South Australian Energy Concession Bonus

The South Australian Government pays a lump sum amount to assist certain people with their electricity bills.

Refer to Note A

3 August 2005

Note: Revoked and replaced in July 2015 - see 2015 section of this table for the new determination.

F-111 Deseal/Reseal Program announced by the Minister for Veterans' Affairs on 19 August 2005, individuals doing F-111 Deseal/Reseal work or in close proximity to that work in the same hangar will be paid a one-off lump sum 'sorry' payment for exposure. Payment made to an active participant in the F-111 Deseal/Reseal Program who was a serving member or veteran between 1 June 1973 and 28 January 2000; or public servant or civilian contractor between 11 November 1991 and 27 August 1993.

Payment can be made to the estate of a deceased participant if they died after 8 September 2001.

Refer to Note A

13 September 2005

Repealed in October 2014. Refer to Note B.

Australian Capital Territory Government's Community Inclusion and Household Debt Pilot Project to people eligible from 23 March 2005. Chief Minister announced commencement on 31 January 2005.
Refer to Note A

8 September 2005

Repealed in March 2014. Refer to Note B.

New South Wales Aboriginal Trust Fund Repayment Scheme for payments made from 30 June 2005. Scheme announced 15 December 2004 for wages and other monies paid into trust funds between 1900 and 1968 and never repaid.
2006
Refer to Note A

17 March 2006

Repealed in March 2014. Refer to Note B.

Fisheries Adjustment Package (Securing Our Fishing Future) 2005 Workers Assistance Grant. Package announced 23 November 2005. Grant of $3,000 to crew members and $5,000 to skippers announced 14 December. People able to apply from July 2006.
Refer to Note A

28 December 2006, 13 weeks prior to registration of the Secretarial instruments on 29 March 2007

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Pastoral Care and Assistance Scheme Anglican Church Diocese of Sydney and ANGLICARE Diocese of Sydney which commenced in July 2005 to assist victims of child abuse or sexual misconduct by a church worker.
2007
Refer to Note A

23 February 2007

Repealed in October 2014. Refer to Note B.

Restructuring Grants under the Tobacco Grower Adjustment Assistance Package. Package announced 26 October 2006 to assist tobacco growers in North Queensland, South Queensland and Victoria with a one-off restructuring grant of up to $150,000.
Refer to Note A 25 May 2007 Family Day Care Start Up Payment: a payment (up to $1,500 per recipient) made to a person on behalf of The Department of Families, Community Services and Indigenous Affairs (FaCSIA) in order to assist that person in meeting the initial costs of setting up their home-based child care business through Family Day Care (FDC).
Refer to Note A

7 June 2007

Note: Revoked and replaced in January 2017 - see 2017 section of this table for the new determination.

Compensation payments in respect of certain World War 2 internments:

  • one-off, ex gratia payment of $25,000 received by a person or a person's partner for Australian prisoners of war in Europe during World War 2.

Note: The value of a person's assets are permanently reduced by $25,000, BUT if a person invests the payment, the investment is subject to the normal income test deeming rules. See Note at end of table for more information.

Refer to Note A

4 July 2007

Repealed in October 2014. Refer to Note B.

One-off compensation payment paid by Aviva Australia to certain people whose social security payments were affected (directly or indirectly) as a result of Aviva Australia incorrectly recording the purchase price of several of their income stream products.
Refer to Note A 27 July 2007 Remote Area Family Day Care Start Up Payment: a payment (up to $5,000 per recipient) made to a person on behalf of FaCSIA to assist potential FDC carers to assist with the cost of establishing their home-based FDC business. The payment will only be made to potential FDC carers living on a property in remote and very remote areas.
Refer to Note A

19 September 2007

Repealed in March 2014. Refer to Note B.

Queensland Government Redress Scheme: a payment (up to $40,000 per recipient) made by the Queensland Government to people who experienced abuse and neglect as children in Queensland institutions. For full details of this payment see the Queensland Government website.
2008
Refer to Note A

7 March 2008

Repealed in March 2014. Refer to Note B.

Exceptional Circumstances Exit Grant (announced on 25 September 2007 by the Prime Minister) payment available is a maximum of $150,000.
Refer to Note A 1 May 2008 Western Australian Government Redress Scheme: a payment (up to $80,000 per recipient) made by the Western Australian Government to people who experienced abuse and/or neglect as children while in State care. For full details of this payment, see WA Redress Scheme.
Refer to Note A

7 May 2008

Repealed in October 2014. Refer to Note B.

Tasmanian Government Stolen Generations of Aboriginal Children ex gratia payments made to members of the Aboriginal community who were confirmed as members of the stolen generations.
Refer to Note A

1 July 2008

Repealed in October 2014. Refer to Note B.

Climate Change Adjustment Program Re-establishment Grant announced in the Budget on 13 May 2008. A component of the Australia's Farming Future Initiative 2008. Payments are made from 1 July 2008 and the maximum value of the grant is $150,000.
Refer to Note A

From 16 December 2008

Repealed in March 2014. Refer to Note B.

Murray-Darling Basin Small Block Irrigators Grant announced on 20 September 2008. Part of the Water for the Future plan. Maximum value of the grant is $150,000.

2009
Refer to Note A

From 24 September 2009

Repealed in March 2014. Refer to Note B.

DVA Dependant Pension Lump Sum Payment and Closure. Dependant pension cancelled from 22 September 2009.
Refer to Note A

From 23 October 2009

Repealed in July 2019. Refer to Note B.

Disability sporting grants for people receiving DSP. Payments made by Australian Paralympic Committee (APC), Australian Commonwealth Games Association (ACGA), Australian national sporting association, including a national sporting organisation (NSO) recognised by the Australian Sports Commission (ASC) using funds provided by the ASC for the purpose of athlete support.
2010
Refer to Note A From 6 July 2010 Farm Exit Support Grant (maximum $150,000) and the Farm Exit Support Advice and Retraining Grant (maximum $10,000) and the Farm Exit Support Relocation Grant (maximum $10,000). Announced on 5 May 2010 by the Minister for Agriculture, Fisheries and Forestry, a one-off payment to eligible farmers exiting farming for at least 5 years.
Refer to Note A

From 7 July 2010 The Department of Education, Employment and Workplace Relations (DEEWR)

From 3 August 2010 The Department of Families, Housing, Community Services and Indigenous Affairs (FAHCSIA)

Repealed in October 2014. Refer to Note B.

New South Wales Government River Red Gum Structural Adjustment Package announced 2 March 2010. Payment of Special Redundancy Payment of up to $81,360, Training Allowance of up to $10,000 and Relocation Allowance of up to $20,000.
 

From 23 December 2010 FaHCSIA

From 28 January 2011 DEEWR

Attorney-General's Department, Government of South Australia's ex gratia payments for former residents in South Australian state care.

Eligible applicants to the Scheme can receive ex gratia payments up to a maximum of $50,000.

2012
Refer to Note A

From 16 May 2012 FaHCSIA

From 30 May 2012 DEEWR

From 24 May 2012 The Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education (DIICCSRTE)

One-off lump sum amount from the Officers' Superannuation Fund (OSF) (Commonwealth Bank Officers Superannuation Corporation Pty Limited as trustee) and the Commonwealth Bank of Australia. Payment known as the OSF DB Rectification Project Payment.
Refer to Note A

From 16 May 2012 FaHCSIA

From 30 May 2012 DEEWR

From 24 May 2012 DIICCSRTE

One-off lump sum ex gratia payments of $2,000 paid by the Western Australian Department of Indigenous Affairs under the Stolen Wages Reparation Scheme WA which was announced by the Government of Western Australia on 7 March 2012.
2013
Refer to Note A

From 19 June 2013 FaHCSIA

From 27 June 2013 DEEWR

From 22 June 2013 DIICCSRTE

One-off lump sum Defence Abuse Reparation Payments paid by the Department of Defence under the Defence Abuse Reparation Scheme, which was announced by the Australian Government on 14 March 2013.
2014
Federal Register of Legislative Instruments (FRLI) number F2014L00223 From 6 March 2014 (for all social security income support payments) One-off lump sum Thalidomide Class Action payments made under a class action settlement that was approved by the Victorian Supreme Court in February 2014.
Federal Register of Legislative Instruments (FRLI) number F2014L00298 From 19 March 2014 (for all social security income support payments) replaces Determination 3 of 2001. Household, Income and Labour Dynamics in Australia (HILDA) survey - 'thank you' payments for participation in the HILDA Survey.
2015
Federal Register of Legislation number F2018C00864 (F2018L01588 is the amendment determination which amends F2015L01092 which was the original determination)

From 4 July 2015 (for all social security income support payments) replaces Determination in 2004.

From 23 November 2018 an amendment was provided to determine an additional class of compensation payments as an exempt lump sum.

A compensation payment made under:

And, the compensation payment was paid:

From 23 November 2018 an amendment was provided to determine an additional class of compensation payments (a compensation payment in lieu of an amount paid under the Business Services Wage Assessment Tool Payment Scheme Act 2015) as an exempt lump sum.

Federal Register of Legislative Instruments (FRLI) number F2015L01088 From 4 July 2015 (for all social security income support payments) replaces Determination in 2005.

F-111 Deseal/Reseal Program announced by the Minister for Veterans' Affairs on 19 August 2005, individuals doing F-111 Deseal/Reseal work or in close proximity to that work in the same hangar will be paid a one-off lump sum 'sorry' payment for exposure. Payment made to an active participant in the F-111 Deseal/Reseal Program who was a serving member or veteran between 1 June 1973 and 28 January 2000; or public servant or civilian contractor between 11 November 1991 and 27 August 1993.

Payment can be made to the estate of a deceased participant if they died after 8 September 2001.

Miscellaneous

 

Other individual exempt payments, where people will hold an 8(11) Determination signed by the relevant departmental delegate.

Federal Register of Legislative Instruments (FRLI) number F2015L02067 18 December 2015 This determination exempts payments made under the Queensland Stolen Wages Reparation Payment Scheme from the social security income test. This scheme provides ex‑gratia lump sum payments to Aboriginal and Torres Strait Islander people whose wages and savings were controlled by the Queensland Government under a legislative regime known as 'Protection Acts'.
2016
Federal Register of Legislation number F2016L01006 7 June 2016 This determination exempts payments made under the South Australian Stolen Generations Reparations Scheme. This scheme provides ex gratia lump sum payments to Aboriginal persons who were removed from their parents or family as children before 31 December 1975 without a court order, and whose usual place of residence when removed was South Australia or who were removed by South Australian authorities.
Federal Register of Legislation number F2016L01498 28 September 2016 This determination exempts payments made through the Victorian Government's Taxi Reform Hardship Fund. This fund provides one-off ex gratia payments to assist taxi licence owners who have experienced severe financial distress as a result of taxi industry reforms which devalued taxi licences and the earning capacity of licence holders.
Federal Register of Legislation number F2016L01645 From 1 June 2016 One-off lump sum compensation payments made by The Netherlands Government to persons who were civil servants or in the military during the Japanese occupation of the Dutch East Indies during World War 2.
Federal Register of Legislation number F2016L01706 4 November 2016 A lump sum compensation payment made by Emergency Services And State Super (ESSSuper) to Centrelink pensioners impacted by an incorrect deductible amount calculated and reported to Centrelink by ESSSuper.
Federal Register of Legislation number F2016L01977 From 8 July 2016 This determination exempts Taxi Reform Transitional Payments made by Transport for NSW. These one-off payments will assist taxi licence holders to adjust to transport industry changes.
2017
Federal Register of Legislation number F2017L00055 18 January 2017

One-off, ex gratia payments of $25,000 made to:

  • Australian prisoners of war in Europe during World War II, or their surviving partner.
  • Veterans who were interned by the North Korean military forces between 27 June 1950 and 19 April 1956, or their surviving partner.
  • Australian service personnel and civilians held as prisoners of war by the Japanese between 7 December 1941 and 29 October 1945, or their surviving partners.

Note: The value of a person's assets is permanently reduced by $25,000, BUT if a person invests the payment, income from the investment is counted under normal income test rules. See note at end of table for more information.

Federal Register of Legislation number F2017L00059 18 January 2017 Pastoral Care and Assistance Scheme payments from the Sydney Anglican Home Mission Society Council or the Anglican Church, Diocese of Sydney to assist victims of child abuse or sexual misconduct by a church worker.
Federal Register of Legislation number F2017L00056 18 January 2017 Superannuation Government co-contribution amounts paid to low income earners.
Federal Register of Legislation number F2017L00058 18 January 2017

Comparable Foreign Payment

  • any amount (of lump sum foreign pension payment) paid to a person (or to the person's partner if the person is a member of a couple) to which SSAct section 1228A applies.

Note: Some people (or their partners) receive lump sum foreign pension payments for past periods. Where this occurs the lump sum amount will be treated as a periodical payment for the past period and the amount by which the social security payment amount would have been reduced is a recoverable debt. The lump sum foreign pension amount is not counted in the fortnight of receipt.

Federal Register of Legislation number F2017L00060 18 January 2017 A lump sum payment made, to the beneficiary of a market-linked income stream, within 28 days after the end of the product's term. The payment is the residual account balance at the end of the product's term.
Federal Register of Legislation number F2017L00148 From 20 December 2016 This determination exempts Queensland Taxi Transitional Assistance Payments made by the Queensland Government. These one-off payments will assist the holder of an appropriate taxi or limousine service licence.
Federal Register of Legislation number F2017L00147 From 1 October 2016 This determination exempts Western Australian Government Taxi Transition Adjustment Assistance Grants made by the Western Australian Government. These one-off payments will assist eligible taxi plate owners.
Federal Register of Legislation number F2017L00384 3 April 2017 Redress payments from the Anglican Church, Diocese of Brisbane to assist victims of child abuse or sexual misconduct by a church worker.
Federal Register of Legislation number F2017L00277 23 March 2017 This determination exempts Retta Dixon Home Settlement Payments.
Federal Register of Legislation number F2017L00506 24 April 2017 This determination exempts Queensland Taxi Industry Hardship Assistance Payments.
Federal Register of Legislation number F2017L00543 19 May 2017 This determination exempts certain NSW Government payments to Stolen Generations survivors. The relevant payments are made under the Stolen Generations Reparations Scheme, the Stolen Generations Funeral Assistance Fund or the Aboriginal Trust Fund Repayment Scheme.
Federal Register of Legislation number F2017C01107 (F2017L01435 is the amendment determination which amended F2017L00644 which was the original determination.) 8 June 2017

Payments Compensatory in Nature for Non-Economic Loss.

See Note C.

Federal Register of Legislation number F2017L01083 25 August 2017 This determination exempts Victorian Industry Transition Assistance Payments. These one-off payments will assist eligible taxi and hire car licence holders.
Federal Register of Legislation number F2017L01335 1 November 2017 This determination exempts NSW Additional Assistance Hire Vehicle payments. These one-off payments assist hire vehicle licence holders.
Federal Register of Legislation number F2017L01446 From 26 July 2017 This determination exempts certain payments made under the South Australia Taxi Industry Assistance Package. These one-off payments assist taxi licence holders and lessees.
Federal Register of Legislation number F2017L01518 23 November 2017 This determination exempts payments made under the Queensland Government's Reconciliation Plan to individuals who, as children, were inappropriately placed in adult mental health facilities in Queensland.
Federal Register of Legislation number F2017L01586 1 December 2017 This determination exempts Tasmanian Special Energy Bonus payments to certain pensioner concession card and seniors health card holders in Tasmania.
2018
Federal Register of Legislation number F2018L00107 14 February 2018 This determination exempts Defence Force Reparation Scheme Payments
Federal Register of Legislation number F2018L00807 Commences from 1 October 2018

Exempts Home Equity Conversion Loan amounts in excess of $40,000.

Replaces Determination number 4 of 1999.

2019
Federal Register of Legislation number F2019L00442 Commences from 29 March 2019 Exempts ex-gratia British Government payments to Former British Child Migrants.
Federal Register of Legislation number F2019L01021 Commences from 31 July 2019 Disability sporting grants for people receiving DSP. Payments made by Australian Sports Commission (ASC); Australian Paralympic Committee (APC); Commonwealth Games Australia (CGA); or a national sporting organisation (NSO) using funds provided by the ASC for the purpose of athlete support.
Note Explanation
A Determinations are now called by a unique name rather than a number.
B

Changes were made to the Legislation Act 2003 in 2012 to allow for the repeal of determinations that are spent or no longer required. Repeal of a determination does not undo its previous effect, nor does it limit rights, liabilities or formal proceedings in relation to the previous determination.

Some determinations made under section 8(11) have been repealed because the schemes for making the lump sum payments have closed or the lump sum payments have been finalised.

C

This determination exempts certain payments from the income test that are compensatory in nature, but which do not fall within the definition of compensation in the SSAct. These payments include, but are not limited to, those for:

  • a criminal injury,
  • the death of a close relative,
  • discrimination, harassment, breach of human rights or breach of privacy,
  • non-economic loss under the Fair Work Act 2009, other than compensation for being unfairly dismissed,
  • loss as a result of negligent provision of professional services,
  • a personal injury, disease, or condition,
  • death benefits,
  • insurance in respect of specified medical trauma or event, and
  • death and permanent impairment under the Safety, Rehabilitation and Compensation Act 1988 or the MRCA.

Note: This list is not a complete guide for decision makers. It is important to refer to the legislative instrument (F2017C01107) for more detailed information on exempt payments.

Where all or part of a payment is specifically for economic loss, this determination does not apply to the component for economic loss.

Where a compensatory type lump sum covered by this determination includes both economic loss and non-economic loss components, and the breakdown of these components is not known, 50% of the gross amount of the lump sum payment is exempt.

Where a lump sum is received instead of periodic payments for a set period (i.e. the lump sum is calculated at a set weekly, fortnightly or monthly rate over a specific period), they are not exempted as income under section 8(11).

This determination does not change the assessment of compensation payments under SSAct Part 3.14.

The amendment determination F2017L01435 amending F2017L00644 was made to ensure certain payments for people in the Australian Defence Force continue to be exempt under the social security income test. From 12 October 2017 these payments, which were previously paid under the Safety, Rehabilitation and Compensation Act 1988, are now taken to have been made under the Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988.

Note: The initial exemption of a lump sum amount from the income test does NOT alter the fact that any on-going income generated by the lump sum is counted under the income test, and any assessable asset produced from the lump sum is counted under the social security assets test. Once the lump sum amount is invested or used to purchase goods or services, the usual income and assets rules will apply. For example, if the lump sum amount is used to buy a car, the car would be counted as an asset under the assets test. If the lump sum amount is spent on a holiday or on bills there would generally be no ongoing income or asset to be assessed. If the lump sum amount is placed in a financial investment (such as a bank account) the funds have then become a financial asset that would be assessable as an asset and subject to the income test deeming rules (refer to SSAct section 9(1) for all the types of financial assets).

Act reference: SSAct section 8(11) An amount received by a person is an exempt lump sum if …, section 9(1) Financial assets and income streams definitions, section 1228A Comparable foreign payment debt recovery

Policy reference: SS Guide 1.1.H.70 Home equity conversion agreement, 4.3.2.30 Income exempt from assessment - legislated, 4.3.2.31 Income Exempt from Assessment - Specifically Approved, 4.3.5.10 How Income from DVA is Assessed, 4.4.1.30 Scope of Deeming, 4.6.2.10 General provisions for exempt assets

Last reviewed: 20 September 2019