1.1.C.230 Comparable foreign payments (CFPs)
Usage
This definition applies to the following payments:
- age pension
- parenting payment
- disability support pension, and
- carer payment.
Note: This definition also previously applied to WP, WidB and BVA, which ceased from 20 March 2020, and WA, which ceased from 1 January 2022.
Definition of a CFP
A CFP is a payment that is similar to an Australian social security pension and regulated through another country's national social security laws. It is paid periodically to provide income in respect of:
- retirement
- old age
- invalidity
- disability
- widowhood, or
- survivorship.
It also includes:
- payments made to a partner or carer, and
- payments from entities, such as companies and business enterprises, that are regulated through a foreign country's national social security law.
The following are NOT CFPs:
- payments through private or voluntary investment schemes, such as private superannuation-like schemes or private annuities, and
- war, service and restitution pensions and compensation payments from other countries.