10.23.8.50 Exempt Payments - Agreement with Greece
Income exempt from the Australian income test
Where an Australian benefit is payable to a person outside Australia, whether by virtue of this agreement or otherwise, the following payments under the legislation of Greece are disregarded when assessing the income of that person:
- Pensioners' Social Solidarity Benefit (EKAS),
- Uninsured Aged Person's Pension (paid by OGA),
- benefits for or in respect of dependent children who, but for residence requirements, satisfy the definition of a dependent child under Australian domestic law.
Exemptions for family benefits in respect of dependent children include:
- the lump sum payments to mothers on the birth of their 3rd, 4th, 5th, or 6th child,
- the large family benefits,
- the third child benefit,
- the Family Allowances Benefits including the means tested single parent supplement and the disabled child supplement, and
- the Orphan Children's Pension.
The exemption would apply to the extent that the dependent child satisfies the definition of 'dependent child' under Australian legislation but disregarding the requirement for the child to be a resident or former resident of Australia (SSAct section 5(2) to 5(9)).
A person who has turned 16 but is under 22 can be a dependent child of the recipient if:
- they are wholly or substantially dependent on the recipient, AND
- the child's income in the financial year will not exceed the personal income limit, AND
- they are receiving full-time education.
This means that exempt benefits that are payable in respect of children who are wholly or substantially in an adult's care will be exempt unless:
- the child receives an income exceeding the allowable amount, or
- has turned 16 but is under 22 years old and ceased full-time study, or has income exceeding the total allowable amount.
Act reference: SS(IntAgree)Act Schedule 22 Hellenic Republic