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.

2.3.1 Reference income year for PLP

Introduction

The reference income year (1.1.R.10) for a claimant in normal circumstances is the income year that ended before the earlier of:

  • the day the person made the claim, and
  • the day the child was born or adopted.

The reference income year for a claimant in exceptional circumstances (1.1.E.100) is the income year that ended before the earlier of:

  • the day the person made the claim, and
  • the day the person became the primary carer of the child.

The reference income year for a special PPL claimant (1.1.S.60) who is the partner of a PPL claimant in exceptional circumstances is the income year that ended before the earlier of:

  • the day the person made the claim, and
  • the day the PPL claimant in exceptional circumstances became the primary carer of the child.

The reference income year is determined for each claimant. Members of a couple can have different income reference years depending on their date of claim.

Act reference: PPLAct Part 2-3 Division 4—The income test, section 37 When a person satisfies the income test, section 38 A person's adjusted taxable income, section 39 The reference income year, section 275 How this Act applies to an adopted child, section 276 How this Act applies to claims made in exceptional circumstances

Policy reference: PPL Guide 2.1 PLP eligibility overview

Last reviewed: