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.

4.5 Employment income earned between 1 July 1991 & 6 December 2020 (income apportionment)

Introduction

This chapter contains information on income apportionment and the assessment of pre-7 December 2020 employment income, as set out in the Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025.

It also contains information on the Income Apportionment Resolution Scheme, in which people who may be affected by historical income apportionment can apply to receive a resolution payment for each eligible debt.

Last reviewed: 28 January 2026