The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.I.30 Income year


For the purposes of the PPL scheme income test, the income has the same meaning as in the Income Tax Assessment Act 1997 and year is the same as the financial year.

Act reference: PPLAct section 6 The Dictionary

Income Tax Assessment Act 1997 section 4-10(2) How to work out how much income tax you must pay

Policy reference: PPL Guide 2.3 PPL scheme income test for PLP, 1.1.I.20 Income test

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