1.1.A.304 Asset-tested income stream (long term, lifetime, short term)
Usage
These definitions apply to all payments.
Definition
Income streams (1.1.I.70) are either asset-test exempt (1.1.A.306) or asset-tested. There are 3 classes of asset-tested income streams:
- asset-tested income streams (long term)
- asset-tested income streams (lifetime), and
- asset-tested income streams (short term).
Asset-tested income streams (long term)
Asset-tested income streams (long term) are income streams where:
- the term of the contract is for a specified term of more than 5 years (i.e. not for the life of an individual or individuals), OR
- the term of the contract is for a specified term of less than 5 years AND is equal to or greater than the purchaser's life expectancy, OR
- the income stream pays for the life of an individual or individuals AND the income stream was purchased or acquired before 1 July 2019.
Note: Account-based income streams are assessed as asset-tested income streams (long term).
Note: Income streams that pay for the life of an individual or individuals purchased or acquired on or after 1 July 2019 are assessed as asset-tested income streams (lifetime).
Act reference: SSAct section 9(1)-'asset-tested income stream (long term)'
Policy reference: SS Guide 4.9.3.10 General provisions for asset-tested income streams, 4.9.3.30 Means test assessment of asset-tested income streams (long term)
Asset-tested income streams (lifetime)
Asset-tested income streams (lifetime) are income streams where:
- the income stream was purchased or acquired on or after 1 July 2019, AND
- the contract for the income stream provides that, once the income stream starts paying income, it continues to pay for the remainder of the life of a specified individual or individuals, AND
- the amount of payment made by the income stream considers the age, life expectancy or other factors relevant to the mortality of the product owner.
Note: Lifetime income streams purchased before 1 July 2019 are assessed as asset-tested income streams (long term).
Act reference: SSAct section 9E Asset-tested income stream (lifetime)
Policy reference: SS Guide 4.9.3.10 General provisions for asset-tested income streams, 4.9.3.35 Means test assessment of asset-tested income streams (lifetime)
Asset-tested income streams (short term)
Asset-tested income streams (short term) are income streams that are not asset-test exempt income streams, asset-tested income streams (long term) or asset-tested income streams (lifetime).
Asset-tested income streams (short-term) have contracts with terms of 5 years or less.