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.08 Base year (CA)


For the purposes of the CA income test, the base year is the tax year immediately preceding the tax year in which the assessment (test day) occurred.

The test day is the day a person satisfies the CA income test.

Act reference: SSAct section 23(1)-'tax year'

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