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.B.10 Base year (YA)

Definition

For the purposes of parental means tested YA, the base year is the financial year ending on 30 June of the year before the calendar year in which payment is made.

For the purposes of YA, the term BASE TAX YEAR is used. This term is used in the YA parental income test (1.1.P.45).

Act reference: SSAct section 1067G-F5 Base tax year (YA)

Last reviewed: 6 February 2023