<?xml version='1.0' encoding='UTF-8'?>
<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">
  <act name="act">
    <meta>
      <identification source="#lex-au">
        <FRBRWork>
          <FRBRthis value="/akn/au/act/2026/30/!main"/>
          <FRBRuri value="/akn/au/act/2026/30"/>
          <FRBRdate date="2026-01-01" name="Generation"/>
          <FRBRauthor href="#parliament"/>
          <FRBRcountry value="au"/>
          <FRBRsubtype value="act"/>
          <FRBRnumber value="30"/>
          <FRBRname value="social-security-and-other-legislation-amendment-(technical-changes-no.-1)-act-2026"/>
          <FRBRprescriptive value="true"/>
          <FRBRauthoritative value="true"/>
        </FRBRWork>
        <FRBRExpression>
          <FRBRthis value="/akn/au/act/2026/30/eng@2026-04-01/!main"/>
          <FRBRuri value="/akn/au/act/2026/30/eng@2026-04-01"/>
          <FRBRdate date="2026-04-01" name="Generation"/>
          <FRBRauthor href="#parliament"/>
          <FRBRlanguage language="eng"/>
        </FRBRExpression>
        <FRBRManifestation>
          <FRBRthis value="/akn/au/act/2026/30/eng@2026-04-01/!main.akn"/>
          <FRBRuri value="/akn/au/act/2026/30/eng@2026-04-01/!main.akn"/>
          <FRBRdate date="2026-07-14" name="Generation"/>
          <FRBRauthor href="#lex-au"/>
        </FRBRManifestation>
      </identification>
      <references source="#lex-au">
        <TLCOrganization eId="parliament" href="/ontology/organization/au/parliament" showAs="Parliament of Australia"/>
        <TLCOrganization eId="lex-au" href="https://github.com/cchew/lex-au" showAs="lex-au"/>
        <TLCRole eId="registrar" href="/ontology/roles/au/registrar" showAs="the Registrar"/>
        <TLCRole eId="secretary" href="/ontology/roles/au/secretary" showAs="the Secretary"/>
      </references>
    </meta>
    <preface>
      <p>Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026</p>
      <p>No. 30, 2026</p>
      <p>An Act to amend the law relating to social security and child support, and for related purposes</p>
      <p>Contents</p>
      <p>1	Short title	1</p>
      <p>2	Commencement	2</p>
      <p>3	Schedules	2</p>
      <p>Schedule 1—Child support	3</p>
      <p><ref href="#part-1">Part 1</ref>—Child support periods	3</p>
      <p><ref href="#dvs-1">Division 1</ref>—Main amendments	3</p>
      <p>Child Support (Assessment) Act 1989	3</p>
      <p><ref href="#dvs-2">Division 2</ref>—Application and validation	5</p>
      <p><ref href="#part-2">Part 2</ref>—Less than 35% care	8</p>
      <p><ref href="#dvs-1">Division 1</ref>—Main amendments	8</p>
      <p>Child Support (Assessment) Act 1989	8</p>
      <p><ref href="#dvs-2">Division 2</ref>—Application and validation etc.	8</p>
      <p>Schedule 2—Urgent payments	11</p>
      <p>Social Security Act 1991	11</p>
      <p>Social Security (Administration) Act 1999	11</p>
      <p>Schedule 3—Employment income attribution rules	16</p>
      <p>Social Security Act 1991	16</p>
      <p>Social Security and Other Legislation Amendment (Technical Changes No. 1) Act 2026</p>
      <p>No. 30, 2026</p>
      <p>An Act to amend the law relating to social security and child support, and for related purposes</p>
      <p>[<i>Assented to 1 April 2026</i>]</p>
      <formula name="enacting">
        <p>The Parliament of Australia enacts:</p>
      </formula>
    </preface>
    <body>
      <section eId="sec-1">
        <num>1</num>
        <heading>Short title</heading>
        <content>
          <p>		This Act is the <i>Social Security and Other Legislation Amendment (Technical Changes No. </i><i>1</i><i>) Act 202</i><i>6</i>.</p>
        </content>
      </section>
      <section eId="sec-2">
        <num>2</num>
        <heading>Commencement</heading>
        <subsection eId="sec-2__subsec-1">
          <num>1</num>
          <content>
            <p>Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.</p>
          </content>
          <table>
            <tr>
              <th>Commencement information</th>
              <th>Commencement information</th>
              <th>Commencement information</th>
            </tr>
            <tr>
              <td>Column 1</td>
              <td>Column 2</td>
              <td>Column 3</td>
            </tr>
            <tr>
              <td>Provisions</td>
              <td>Commencement</td>
              <td>Date/Details</td>
            </tr>
            <tr>
              <td>1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>2 April 2026</td>
            </tr>
            <tr>
              <td>2.  Schedule 1</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>2 April 2026</td>
            </tr>
            <tr>
              <td>3.  Schedule 2</td>
              <td>A single day to be fixed by Proclamation.
However, if the provisions do not commence within the period of 12 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period.</td>
              <td></td>
            </tr>
            <tr>
              <td>4.  Schedule 3</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>2 April 2026</td>
            </tr>
          </table>
          <authorialNote placement="end" eId="note-1" marker="1">
            <content>
              <p>Note:	This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.</p>
            </content>
          </authorialNote>
        </subsection>
        <subsection eId="sec-2__subsec-2">
          <num>2</num>
          <content>
            <p>Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.</p>
          </content>
        </subsection>
      </section>
      <section eId="sec-3">
        <num>3</num>
        <heading>Schedules</heading>
        <content>
          <p>Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.</p>
        </content>
      </section>
    </body>
    <attachments>
      <attachment>
        <hcontainer name="schedule" eId="schedule-1">
          <heading>Child support</heading>
          <content>
            <p>Child Support (Assessment) Act 1989</p>
          </content>
          <hcontainer name="clause" eId="schedule-1__clause-1">
            <num>1</num>
            <heading>Subsection 7A(1) (note)</heading>
            <content>
              <p>Omit “Subsections (5) to (8) provide some examples of child support periods”, substitute “Some examples of child support periods are set out at the end of this section”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-2">
            <num>2</num>
            <heading>Paragraph 7A(3)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-1__clause-2__para-b">
              <num>b</num>
              <content>
                <p>if <role refersTo="#registrar">the Registrar</role> makes an assessment relating to the annual rate of child support payable for the child as required by section 34A (assessment when new tax figure is available):</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-2__para-i">
              <num>i</num>
              <content>
                <p>for an assessment made on or before the 15th day of a calendar month—the end of that calendar month; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-2__para-ii">
              <num>ii</num>
              <content>
                <p>otherwise—the end of the calendar month following the calendar month during which <role refersTo="#registrar">the Registrar</role> makes the assessment;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-3">
            <num>3</num>
            <heading>At the end of subsection 7A(3)</heading>
            <content>
              <p>Add:</p>
              <p>Example 1:	Mary and Peter have one child. Mary cares for their child and, on <date date="2026-06-08">8 June 2026</date>, makes an application under Part 4 for Peter to pay her child support for the child. The Registrar makes an administrative assessment based on an assessment under the income tax law of Peter and Mary’s taxable income for the 2024-2025 year of income.</p>
              <p>If no assessment of the taxable income of Mary or Peter for the 2025-2026 or the 2026-2027 year of income had been made under the income tax law before the end of <date date="2027-09-07">7 September 2027</date>:</p>
              <p>Example 2:	To continue the example, assume instead that in October 2026, a new assessment is made of Peter’s taxable income for the 2025-2026 year of income, and <role refersTo="#registrar">the Registrar</role> needs to make a new administrative assessment based on that assessment of taxable income (as required by section 34A).</p>
              <p>If the Registrar makes the new assessment on a day occurring between 1 October and <date date="2026-10-15">15 October 2026</date>, the first child support period that started on <date date="2026-06-08">8 June 2026</date> ends at the end of <date date="2026-10-31">31 October 2026</date>, and the second starts on <date date="2026-11-01">1 November 2026</date>.</p>
              <p>However, if the Registrar makes the new assessment on a day occurring between 16 October and <date date="2026-10-31">31 October 2026</date>, the first child support period ends at the end of <date date="2026-11-30">30 November 2026</date> and the second starts on <date date="2026-12-01">1 December 2026</date>.</p>
              <p>Example 3:	To continue the example, if Mary and Peter make a child support agreement to affect the annual rate of child support on and after <date date="2026-09-15">15 September 2026</date>:</p>
              <p>Example 4:	To continue the example, if the child support agreement set the rate of child support payable for the next 2 years (so <date date="2026-09-15">15 September 2026</date> would end 15 months later at the end of <date date="2027-12-14">14 December 2027</date>.<ref href="#sec-34A">section 34A</ref> did not require an administrative assessment be made), the child support period that started on </p>
            </content>
            <paragraph eId="schedule-1__clause-3__para-a">
              <num>a</num>
              <content>
                <p>the first child support period that started on <date date="2026-06-08">8 June 2026</date> ends at the end of <date date="2027-09-07">7 September 2027</date> (15 months after it started); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-3__para-b">
              <num>b</num>
              <content>
                <p>a new child support period starts on <date date="2027-09-08">8 September 2027</date>.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-3__para-a">
              <num>a</num>
              <content>
                <p>the child support period that started on <date date="2026-06-08">8 June 2026</date> ends at the end of <date date="2026-09-14">14 September 2026</date>; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-3__para-b">
              <num>b</num>
              <content>
                <p>a new child support period starts on <date date="2026-09-15">15 September 2026</date>.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-4">
            <num>4</num>
            <heading>Subsections 7A(4) to (8)</heading>
            <content>
              <p>Repeal the subsections.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-5">
            <num>5</num>
            <heading>Subsection 34A(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>Registrar must make assessment using new tax figures</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-5__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	As soon as practicable after the tax assessment is made, the Registrar must assess the annual rate of child support payable for the child for days in a child support period (the <b><i>later period</i></b>) starting:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-5__para-a">
              <num>a</num>
              <content>
                <p>if <role refersTo="#registrar">the Registrar</role> makes the assessment on or before the 15th day of a calendar month—on the first day after the end of that calendar month; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-5__para-b">
              <num>b</num>
              <content>
                <p>otherwise—on the first day after the end of the calendar month following the calendar month during which <role refersTo="#registrar">the Registrar</role> makes the assessment.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-6">
            <num>6</num>
            <heading>Paragraph 34A(3)(b)</heading>
            <content>
              <p>Omit “next calendar month”, substitute “later period (if <role refersTo="#registrar">the Registrar</role> were to make the assessment as soon as practicable)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-7">
            <num>7</num>
            <heading>Paragraph 34A(3)(c)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-1__clause-7__para-c">
              <num>c</num>
              <content>
                <p>the earlier period would end before the start of the later period (if <role refersTo="#registrar">the Registrar</role> were to make the assessment as soon as practicable).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-8">
            <num>8</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Division:</p>
              <p><b><i>Assessment </i></b><b><i>Act</i></b><b> </b>means the <i>Child Support (Assessment) Act 198</i><i>9</i>.</p>
              <p><b><i>commencement time</i></b> means the time when this Division commences.</p>
              <p><b><i>do a thing</i></b> includes:</p>
              <p>and <b><i>purport to do a thing</i></b> has a corresponding meaning.</p>
              <p><b><i>Registrar</i></b><b><i>’</i></b><b><i>s assessment</i></b> means an assessment by the Registrar relating to the annual rate of child support payable for a child as required by subsection 34A(2) (assessment when new tax figure is available) of the<i> </i>Assessment Act.</p>
            </content>
            <paragraph eId="schedule-1__clause-8__para-a">
              <num>a</num>
              <content>
                <p>make a decision (however described); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-8__para-b">
              <num>b</num>
              <content>
                <p>exercise a power, perform a function, comply with an obligation or discharge a duty; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-8__para-c">
              <num>c</num>
              <content>
                <p>do anything else;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-9">
            <num>9</num>
            <heading>Application of amendments</heading>
            <content>
              <p>The amendments made by <ref href="#dvs-1">Division 1</ref> of this Part apply in relation to the following decisions:</p>
            </content>
            <paragraph eId="schedule-1__clause-9__para-a">
              <num>a</num>
              <content>
                <p>a Registrar’s assessment made on or after the commencement time;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-9__para-b">
              <num>b</num>
              <content>
                <p>a Registrar’s assessment if:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-9__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the assessment is made, before the commencement time, during a child support period (the <b><i>earlier child support period</i></b>); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p>at the time the assessment is made, the earlier child support period is to end, under paragraph 7A(3)(b) of the Assessment Act, on or after the commencement time;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-9__para-c">
              <num>c</num>
              <content>
                <p>a decision, made on or after the commencement time, on an objection to the particulars of a Registrar’s assessment (whether made before or after that commencement);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-9__para-d">
              <num>d</num>
              <content>
                <p>a decision, made on or after the commencement time, on an ART review of a decision on an objection (whether made before or after that commencement) to the particulars of a Registrar’s assessment.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-10">
            <num>10</num>
            <heading>Validation</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-1">
              <num>1</num>
              <content>
                <p>This item applies if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-10__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a Registrar’s assessment is made, before the commencement time, during a child support period (the <b><i>earlier </i></b><b><i>child support </i></b><b><i>period</i></b>); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-b">
              <num>b</num>
              <content>
                <p>at the time the assessment is made:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the earlier child support period is to end, under paragraph 7A(3)(b) of the Assessment Act, at the end of a calendar month (the <b><i>legally correct month</i></b>) (whether the end of the legally correct month is before or after the commencement time); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	the earlier child support period is treated by the Registrar as ending at the end of the calendar month (the <b><i>later month</i></b>) following the legally correct month (whether the end of the later month is before or after the commencement time).</p>
              </content>
            </paragraph>
            <content>
              <p>Validation of child support periods</p>
              <p>Validation of actions taken based on child support periods</p>
              <p>Item does not affect decided court proceedings</p>
              <p>Child Support (Assessment) Act 1989</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-2">
              <num>2</num>
              <content>
                <p>By force of this subitem:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-10__para-a">
              <num>a</num>
              <content>
                <p>the earlier child support period is taken to end, and always to have ended, at the end of the later month; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-b">
              <num>b</num>
              <content>
                <p>a new child support period is taken to start, and always to have started, immediately after the earlier child support period ends.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-3">
              <num>3</num>
              <content>
                <p>(3)	To avoid doubt, anything that is done or that occurs, or is purportedly done or occurs, (whether under the Assessment Act, the <i>Child Support (Registration and Collection) Act 1988</i> or otherwise):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-10__para-a">
              <num>a</num>
              <content>
                <p>is taken not to be, and is taken never to have been, invalid or ineffective merely because:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-i">
              <num>i</num>
              <content>
                <p>the earlier child support period is treated as ending at the end of the later month; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-ii">
              <num>ii</num>
              <content>
                <p>a new child support period is treated as starting immediately after the end of the later month; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-b">
              <num>b</num>
              <content>
                <p>to that extent, is taken for all purposes to be valid and effective and to have always been valid and effective.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-4">
              <num>4</num>
              <content>
                <p>A reference in subitem (3) to anything that is done or that occurs, or is purportedly done or occurs, includes a reference to anything that has been done or has occurred, or has purportedly been done or has purportedly occurred.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-5">
              <num>5</num>
              <content>
                <p>Subitem (3) applies despite any effect that that subitem may have on the accrued rights of any person.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-6">
              <num>6</num>
              <content>
                <p>However, this item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement time, to the extent that those rights or liabilities arose by reference to a child support period referred to in subitem (1).</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-11">
            <num>11</num>
            <heading>Section 35 (note)</heading>
            <content>
              <p>Repeal the note, substitute:</p>
              <p>Note:	The annual rate of child support payable by a parent for a child is nil if the other parent’s percentage of care for the child is less than 35% (see <ref href="#sec-40C">section 40C</ref>).</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-12">
            <num>12</num>
            <heading>Section 37 (note)</heading>
            <content>
              <p>Repeal the note, substitute:</p>
              <p>Note:	The annual rate of child support payable by a parent for a child is nil if the other parent’s percentage of care for the child is less than 35% (see <ref href="#sec-40C">section 40C</ref>).</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-13">
            <num>13</num>
            <heading>Section 40C (heading)</heading>
            <content>
              <p>Omit “<b>more than 65% care</b>”, substitute “<b>less than 35% care and no non</b><b>-</b><b>parent carer</b>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-14">
            <num>14</num>
            <heading>Paragraph 40C(b)</heading>
            <content>
              <p>Omit “parent’s”, substitute “other parent’s”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-15">
            <num>15</num>
            <heading>Paragraph 40C(b)</heading>
            <content>
              <p>Omit “more than 65%”, substitute “less than 35%”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-16">
            <num>16</num>
            <heading>Application</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-16__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by <date date="2008-07-01">1 July 2008</date>.<ref href="#dvs-1">Division 1</ref> apply in relation to an assessment made or amended on or after </p>
              </content>
            </hcontainer>
            <content>
              <p>Note:	This means that the amendments also apply in relation to:</p>
              <p>Note 1:	This means that the amendments also do not apply in relation to:</p>
              <p>Note 2:	However, the amendments do apply in relation to a decision on such an objection or such an ART review that is made after the commencement of this item: see subitem (3).</p>
              <p>Application in relation to finalised court proceedings</p>
              <p>Definitions</p>
              <p><b><i>assessment</i></b> means the following:</p>
            </content>
            <paragraph eId="schedule-1__clause-16__para-a">
              <num>a</num>
              <content>
                <p>an objection to the particulars of such an assessment; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-b">
              <num>b</num>
              <content>
                <p>an ART review of a decision on such an objection.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-16__subclause-2">
              <num>2</num>
              <content>
                <p>However, the amendments made by <ref href="#dvs-1">Division 1</ref> do not apply in relation to an assessment of child support for a child if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-16__para-a">
              <num>a</num>
              <content>
                <p>the assessment was made or amended before the commencement of this item; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-b">
              <num>b</num>
              <content>
                <p>the annual rate of child support for the child was worked out under <ref href="#sec-35">section 35</ref> or 37; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-c">
              <num>c</num>
              <content>
                <p>the percentage of care of one of the child’s parents determined for the purposes of the assessment was less than 35%; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-d">
              <num>d</num>
              <content>
                <p>under the assessment (as made or as amended, as the case may be), the annual rate of child support payable by the other parent for the child was assessed to be greater than nil.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-a">
              <num>a</num>
              <content>
                <p>an objection to the particulars of such an assessment; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-b">
              <num>b</num>
              <content>
                <p>an ART review of a decision on such an objection.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-16__subclause-3">
              <num>3</num>
              <content>
                <p>Despite subitem (2), the amendments made by <ref href="#dvs-1">Division 1</ref> do apply in relation to an objection relating to an assessment mentioned in subitem (2), or an ART review of a decision on such an objection, that is decided after the commencement of this item.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-16__subclause-4">
              <num>4</num>
              <content>
                <p>Despite subitems (1) to (3), the amendments made by <ref href="#dvs-1">Division 1</ref> do not apply in relation to an assessment to the extent that the assessment gives rise to, or affects, rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-16__subclause-5">
              <num>5</num>
              <content>
                <p>In this item:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-16__para-a">
              <num>a</num>
              <content>
                <p>an administrative assessment;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-b">
              <num>b</num>
              <content>
                <p>a provisional notional assessment;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-c">
              <num>c</num>
              <content>
                <p>a notional assessment.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-17">
            <num>17</num>
            <heading>Validation</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-17__subclause-1">
              <num>1</num>
              <content>
                <p>(1)	To avoid doubt, anything done or occurring, or anything purported to have been done or to have occurred (whether under the <i>Child Support (Assessment) Act 1989</i>, the <i>Child Support (Registration and Collection) Act 1988</i> or otherwise):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-17__para-a">
              <num>a</num>
              <content>
                <p>is taken not to be, and is taken never to have been, invalid or ineffective merely because, before the validation time, the annual rate of child support payable by a parent for a child for a day in a child support period was assessed as being nil because the other parent’s percentage of care was determined to be less than 35%; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-17__para-b">
              <num>b</num>
              <content>
                <p>to that extent, is taken for all purposes to be valid and effective and to have always been valid and effective.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-17__subclause-2">
              <num>2</num>
              <content>
                <p>Subitem (1) applies despite any effect that it may have on the accrued rights of any person.</p>
              </content>
            </hcontainer>
            <content>
              <p>Item does not affect decided court proceedings</p>
              <p>Definitions</p>
              <p><b><i>do a thing</i></b> includes:</p>
              <p>and <b><i>purport to do a thing</i></b> has a corresponding meaning.</p>
              <p><b><i>validation time</i></b> means the commencement of this item.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-17__subclause-3">
              <num>3</num>
              <content>
                <p>However, this item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, the annual rate of child support referred to in subitem (1).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-17__subclause-4">
              <num>4</num>
              <content>
                <p>In this item:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-17__para-a">
              <num>a</num>
              <content>
                <p>make a decision (however described); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-17__para-b">
              <num>b</num>
              <content>
                <p>exercise a power, perform a function, comply with an obligation or discharge a duty; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-17__para-c">
              <num>c</num>
              <content>
                <p>do anything else;</p>
              </content>
            </paragraph>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-2">
          <heading>Urgent payments</heading>
          <content>
            <p>Social Security Act 1991</p>
          </content>
          <hcontainer name="clause" eId="schedule-2__clause-1">
            <num>1</num>
            <heading>Subsection 23(1) (note to the definition of payday)</heading>
            <content>
              <p>Repeal the note, substitute:</p>
              <p>Note:	Subsection 43(3E) of the Administration Act affects when an instalment of a social security periodic payment is taken to be paid to a person if the payment is not paid as a single payment.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-2">
            <num>2</num>
            <heading>At the end of subsection 1231(1AA)</heading>
            <content>
              <p>Add:</p>
              <p>; and (d)	must not make a determination that would reduce (including reduce to nil) an urgent payment paid to the person in accordance with subsection 43(3DB) of the Administration Act.</p>
              <p>Social Security (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-3">
            <num>3</num>
            <heading>Subsection 43(3)</heading>
            <content>
              <p>Omit “subsection (4)”, substitute “subsections (4) to (5B)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-4">
            <num>4</num>
            <heading>Subsection 43(3A)</heading>
            <content>
              <p>Omit “(the <b><i>part payments</i></b>)”, substitute “(each a <b><i>weekly payment</i></b>)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-5">
            <num>5</num>
            <heading>Subsection 43(3C)</heading>
            <content>
              <p>Omit “part”, substitute “weekly”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-6">
            <num>6</num>
            <heading>Paragraph 43(3C)(a)</heading>
            <content>
              <p>Omit “and (5A)”, substitute “to (5B)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-7">
            <num>7</num>
            <heading>Subsection 43(3D)</heading>
            <content>
              <p>Omit “other of the part”, substitute “second of the weekly”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-8">
            <num>8</num>
            <heading>Paragraph 43(3D)(a)</heading>
            <content>
              <p>Omit “part”, substitute “weekly”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-9">
            <num>9</num>
            <heading>Subsections 43(3E) and (3F)</heading>
            <content>
              <p>Repeal the subsections, substitute:</p>
              <p>(3DA)	A person is not entitled to an urgent payment under subsection (3DB) of a social security periodic payment relating to an instalment period if <role refersTo="#secretary">the Secretary</role> has determined that the person is to be paid a weekly payment of the social security periodic payment relating to that instalment period.</p>
              <p>Urgent payments of a social security periodic payment</p>
              <p>	(3DB)	Subject to <b><i>urgent payment</i></b>) of a social security periodic payment before the end of an instalment period for the payment if:<ref href="#sec-43A">section 43A</ref>, the Secretary must determine that a person is to be paid an amount (an </p>
              <p>(3DC)	The amount of the urgent payment is the lesser of:</p>
              <p>(3DD)	For the purposes of subparagraph (3DC)(b)(i), the amount is equal to 50% of:</p>
              <p>(3DE)	However, the total amount of all urgent payments paid to a person in an instalment period must not exceed the amount worked out under subsection (3) (subject to subsections (4) to (5B)).</p>
              <p>(3DF)	A person who is paid an urgent payment of a social security periodic payment relating to an instalment period is not entitled to be paid a weekly payment under subsection (3A) of the social security periodic payment relating to that instalment period.</p>
              <p>Treatment of instalments that include weekly payments or urgent payments</p>
              <p>Note:	The total of all payments made to a person for an instalment period equals the amount worked out under subsection (3) (as affected by subsections (4) to (5B), if relevant).</p>
            </content>
            <paragraph eId="schedule-2__clause-9__para-a">
              <num>a</num>
              <content>
                <p>the person declares to <role refersTo="#secretary">the Secretary</role> that the person is experiencing exceptional and unforeseen circumstances and makes a request for an urgent payment of an amount between $20 and $200; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-b">
              <num>b</num>
              <content>
                <p>if the times for payment of instalments of the social security periodic payment to the person have been determined by <role refersTo="#secretary">the Secretary</role> under subsection 52(2)—<role refersTo="#secretary">the Secretary</role> has determined that the instalments are to be paid on a regular cycle of 14 days or less; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-c">
              <num>c</num>
              <content>
                <p>the person has not been paid an urgent payment on the day the person makes the request; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-d">
              <num>d</num>
              <content>
                <p>the amount worked out under paragraph (3DC)(b) is equal to or greater than $20.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-a">
              <num>a</num>
              <content>
                <p>the amount requested by the person in the request; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-b">
              <num>b</num>
              <content>
                <p>the amount that is equal to:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-i">
              <num>i</num>
              <content>
                <p>the amount worked out under subsection (3DD); less</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p>the amount of any urgent payments already paid in the instalment period.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-a">
              <num>a</num>
              <content>
                <p>the total of the amount of the social security periodic payment (calculated by reference to the daily rate of payment applicable to each day, subject to subsections (4) to (5B)), payable to the person for days in the instalment period immediately before, and including, the day the request for an urgent payment is made; less</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-b">
              <num>b</num>
              <content>
                <p>the amount of any deductions or repayments under sections 61, 61A and 238 of this Act and paragraph 1061EL(1)(c) and <ref href="#sec-1231">section 1231</ref> of the 1991 Act for the instalment period for the social security periodic payment.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-2__clause-9__subclause-3E">
              <num>3E</num>
              <content>
                <p>If the total amount of a social security periodic payment relating to an instalment period for a person includes, or is to include, one or more weekly payments or urgent payments, then it is taken for the purposes of the social security law that:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-2__clause-9__para-a">
              <num>a</num>
              <content>
                <p>a single instalment of the social security periodic payment is, or is to be, paid in relation to the period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-b">
              <num>b</num>
              <content>
                <p>the instalment is, or is to be, paid when the last of the payments relating to the instalment period is, or is to be, made; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-c">
              <num>c</num>
              <content>
                <p>the instalment is equal to the total of all payments made to the person for the instalment period.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-2__clause-9__subclause-3F">
              <num>3F</num>
              <content>
                <p>However:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-2__clause-9__para-a">
              <num>a</num>
              <content>
                <p>the following provisions of this Act apply as if each weekly payment were a separate instalment:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-i">
              <num>i</num>
              <content>
                <p><ref href="#sec-61">section 61</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p><ref href="#sec-61A">section 61A</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-iii">
              <num>iii</num>
              <content>
                <p><ref href="#dvs-3">Division 3</ref> of <ref href="#part-3AA">Part 3AA</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-iv">
              <num>iv</num>
              <content>
                <p><ref href="#dvs-5">Division 5</ref> of <ref href="#part-3B">Part 3B</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-v">
              <num>v</num>
              <content>
                <p><ref href="#sec-238">section 238</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-b">
              <num>b</num>
              <content>
                <p>the following provisions of this Act apply as if each urgent payment were a separate instalment:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-i">
              <num>i</num>
              <content>
                <p><ref href="#dvs-3">Division 3</ref> of <ref href="#part-3AA">Part 3AA</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p><ref href="#dvs-5">Division 5</ref> of <ref href="#part-3B">Part 3B</ref>.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-10">
            <num>10</num>
            <heading>After section 43</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-43A">
            <num>43A</num>
            <heading>Request for urgent payment after 10 urgent payments within 90 days</heading>
            <hcontainer name="subclause" eId="schedule-2__clause-43A__subclause-1">
              <num>1</num>
              <content>
                <p>This section applies if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-2__clause-43A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a person makes a request (the <b><i>initial request</i></b>) for an urgent payment under paragraph 43(3DB)(a); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-43A__para-b">
              <num>b</num>
              <content>
                <p>on the day the initial request is made, the person has been paid 10 urgent payments within the previous 90 days.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-2__clause-43A__subclause-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must not determine that the person is to be paid an urgent payment in relation to the initial request.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-2__clause-43A__subclause-3">
              <num>3</num>
              <content>
                <p>The person cannot make another request for an urgent payment until the earlier of the following:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-2__clause-43A__para-a">
              <num>a</num>
              <content>
                <p>the day the person contacts <role refersTo="#secretary">the Secretary</role> and discusses the person’s circumstances;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-43A__para-b">
              <num>b</num>
              <content>
                <p>the day after the end of the period of 90 days beginning on the day after the previous urgent payment was paid to the person.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-2__clause-43A__subclause-4">
              <num>4</num>
              <content>
                <p>For the purposes of subsection (1), if paragraph (3)(a) applies, the person is taken to have been paid no urgent payments within the 90 days prior to the day mentioned in that paragraph.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-11">
            <num>11</num>
            <heading>Subsection 54(1) (note)</heading>
            <content>
              <p>Repeal the note, substitute:</p>
              <p>Note:	Subsection 43(3E) affects what is an instalment of a social security periodic payment if the instalment is not made as a single payment.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-12">
            <num>12</num>
            <heading>Subclause 1(1) of Schedule 1</heading>
            <content>
              <p>Insert:</p>
              <p><b><i>urgent payment</i></b> means an amount determined to be paid under subsection 43(3DB).</p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-3">
          <heading>Employment income attribution rules</heading>
          <content>
            <p>Social Security Act 1991</p>
          </content>
          <hcontainer name="clause" eId="schedule-3__clause-1">
            <num>1</num>
            <heading>Subsection 1073A(1)</heading>
            <content>
              <p>Repeal the subsection (not including the notes), substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-1__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies for the purposes of working out a person’s (the <b><i>recipient</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension or a social security benefit if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-1__para-a">
              <num>a</num>
              <content>
                <p>the rate of payment is worked out with regard to the income test module of a rate calculator in this Chapter; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1__para-b">
              <num>b</num>
              <content>
                <p>	(b)	one or more amounts of employment income, each of which is in respect of a particular period or periods (each period is an <b><i>employment period</i></b>), are paid by the same employer in an instalment period of the recipient to or for the benefit of a person (the <b><i>employee</i></b>) who is:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1__para-i">
              <num>i</num>
              <content>
                <p>the recipient; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1__para-ii">
              <num>ii</num>
              <content>
                <p>the recipient’s partner.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-2">
            <num>2</num>
            <heading>Subsection 1073A(1) (note 1)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-3">
            <num>3</num>
            <heading>Subsection 1073A(1) (note 2)</heading>
            <content>
              <p>Repeal the note, substitute:</p>
              <p>Note 2:	If the employee is paid employment income monthly, <ref href="#sec-1073B">section 1073B</ref> may apply to that income instead of this section for the purposes of working out the recipient’s rate of payment of a social security pension.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-4">
            <num>4</num>
            <heading>Subsection 1073A(2)</heading>
            <content>
              <p>Omit “person” (first occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-5">
            <num>5</num>
            <heading>Subsection 1073A(3)</heading>
            <content>
              <p>Omit “person” (first occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-6">
            <num>6</num>
            <heading>Subsection 1073A(3)</heading>
            <content>
              <p>Omit “paragraph (1)(c)”, substitute “paragraph (1)(b)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-7">
            <num>7</num>
            <heading>Subsection 1073A(4)</heading>
            <content>
              <p>Omit “person” (first and second occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-8">
            <num>8</num>
            <heading>After subsection 1073A(4)</heading>
            <content>
              <p>Insert:</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-8__subclause-4A">
              <num>4A</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-8__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-8__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (3) or (4), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-8__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-9">
            <num>9</num>
            <heading>Subsection 1073B(1)</heading>
            <content>
              <p>Repeal the subsection (not including the note), substitute:</p>
              <p>by the employee’s employer; and</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-9__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies for the purposes of working out a person’s (the <b><i>recipient</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-9__para-a">
              <num>a</num>
              <content>
                <p>the rate of payment is worked out with regard to the income test module of a rate calculator in this Chapter; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-b">
              <num>b</num>
              <content>
                <p>	(b)	an amount (the <b><i>initial amount</i></b>) of employment income, in respect of a period of 1 month, is paid in an instalment period of the recipient on a day in a calendar month (the <b><i>initial calendar month</i></b>) to or for the benefit of a person (the <b><i>employee</i></b>) who is:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-i">
              <num>i</num>
              <content>
                <p>the recipient; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p>the recipient’s partner;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-c">
              <num>c</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that, for the reasonably foreseeable future, an amount of employment income, in respect of a period of 1 month, equal to the initial amount will be paid to or for the benefit of the employee by that employer on the following:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the corresponding day in each calendar month (a <b><i>later calendar month</i></b>) after the initial calendar month;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-9__para-ii">
              <num>ii</num>
              <content>
                <p>if there is no such day in a later calendar month—the last day of the later calendar month.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-10">
            <num>10</num>
            <heading>Subsection 1073B(1) (note)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-11">
            <num>11</num>
            <heading>Subsection 1073B(2)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-12">
            <num>12</num>
            <heading>Subsection 1073B(3)</heading>
            <content>
              <p>Omit “paragraph (1)(d) in relation to the person and the person’s employer, then subsection (2) ceases to apply in relation to the person and the person’s employer”, substitute “paragraph (1)(c) in relation to the employee and the employee’s employer, then subsection (2) ceases to apply in relation to the employee and the employee’s employer”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-13">
            <num>13</num>
            <heading>Paragraph 1073B(4)(a)</heading>
            <content>
              <p>Omit “person’s”, substitute “employee’s”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-14">
            <num>14</num>
            <heading>Paragraph 1073B(4)(b)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-15">
            <num>15</num>
            <heading>Subsection 1073B(5)</heading>
            <content>
              <p>Omit “person” (wherever occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-16">
            <num>16</num>
            <heading>After subsection 1073B(6)</heading>
            <content>
              <p>Insert:</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-16__subclause-6A">
              <num>6A</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-16__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-16__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (2) or (5), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-16__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-17">
            <num>17</num>
            <heading>Subsection 1073B(8)</heading>
            <content>
              <p>Omit “person” (wherever occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-18">
            <num>18</num>
            <heading>Subsection 1073BA(1)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-18__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies for the purposes of working out a person’s (the <b><i>recipient</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension or a social security benefit if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-18__para-a">
              <num>a</num>
              <content>
                <p>the recipient’s rate of payment of the pension or benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-18__para-b">
              <num>b</num>
              <content>
                <p>	(b)	an amount of employment income is paid in an instalment period of the recipient to or for the benefit of a person (the <b><i>employee</i></b>) who is:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-18__para-i">
              <num>i</num>
              <content>
                <p>the recipient; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-18__para-ii">
              <num>ii</num>
              <content>
                <p>the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-18__para-c">
              <num>c</num>
              <content>
                <p>the employment income is not in respect of a particular period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-19">
            <num>19</num>
            <heading>Subsection 1073BA(2)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-20">
            <num>20</num>
            <heading>Subsection 1073BA(2) (paragraphs (a), (b) and (c) of note 1)</heading>
            <content>
              <p>Omit “person’s”, substitute “employee’s”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-21">
            <num>21</num>
            <heading>Subsection 1073BA(2) (paragraphs (d) and (e) of note 1)</heading>
            <content>
              <p>Omit “person”, substitute “recipient”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-22">
            <num>22</num>
            <heading>Subsection 1073BA(2) (note 2)</heading>
            <content>
              <p>Omit “person receiving the social security pension or social security benefit”, substitute “recipient”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-23">
            <num>23</num>
            <heading>Subsection 1073BA(4)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-24">
            <num>24</num>
            <heading>Subsection 1073BA(4)</heading>
            <content>
              <p>Omit “paragraph (1)(c)”, substitute “paragraph (1)(b)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-25">
            <num>25</num>
            <heading>Subsection 1073BA(5)</heading>
            <content>
              <p>Omit “person” (wherever occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-26">
            <num>26</num>
            <heading>After subsection 1073BA(5)</heading>
            <content>
              <p>Insert:</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-26__subclause-5A">
              <num>5A</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-26__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-26__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (4) or (5), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-26__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-27">
            <num>27</num>
            <heading>Subsections 1073BAB(1) and (2)</heading>
            <content>
              <p>Repeal the subsections, substitute:</p>
              <p>		was, at the time the recipient was receiving the original payment, taken, under <b><i>attributed income period</i></b>); and<ref href="#sec-1073A">section 1073A</ref>, 1073B or 1073BA, for the purposes of working out the rate of payment of the original payment, to have received employment income over a period (the </p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-27__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies for the purposes of working out a person’s (the <b><i>recipient</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension or a social security benefit (the <b><i>new payment</i></b>) if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-27__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the recipient was receiving a social security pension or a social security benefit (the <b><i>original payment</i></b>, which may or may not be of the same kind as the new payment); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a person (the <b><i>employee</i></b>) who:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-i">
              <num>i</num>
              <content>
                <p>is the recipient; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-ii">
              <num>ii</num>
              <content>
                <p>is the recipient’s partner;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-c">
              <num>c</num>
              <content>
                <p>	(c)	the recipient ceased to receive the original payment on a day (the <b><i>cessation day</i></b>) that is before the end of the attributed income period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-d">
              <num>d</num>
              <content>
                <p>	(d)	the rate of payment of the new payment is being worked out for an instalment period of the recipient (the <b><i>affected instalment period</i></b>) that begins:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-i">
              <num>i</num>
              <content>
                <p>after the cessation day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-27__para-ii">
              <num>ii</num>
              <content>
                <p>before the end of the attributed income period.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-27__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of working out the recipient’s rate of payment of the new payment, the employee is taken to continue receiving so much of the employment income for the attributed income period as is referable to each affected instalment period.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-28">
            <num>28</num>
            <heading>Paragraph 1073BAB(3)(a)</heading>
            <content>
              <p>Omit “person’s rate of payment for”, substitute “recipient’s rate of payment of”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-29">
            <num>29</num>
            <heading>Paragraph 1073BAB(3)(b)</heading>
            <content>
              <p>Omit “person”, substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-30">
            <num>30</num>
            <heading>At the end of section 1073BAB</heading>
            <content>
              <p>Add:</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-30__subclause-4">
              <num>4</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-30__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-30__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (2), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-30__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-31">
            <num>31</num>
            <heading>Paragraphs 1073BB(1)(a) and (b)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
              <p>earns or derives employment income during the whole or a part of an instalment period of the relevant person; and</p>
            </content>
            <paragraph eId="schedule-3__clause-31__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a person’s (the <b><i>relevant person</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension or a social security benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-31__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a person (the <b><i>employee</i></b>) who is:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-31__para-i">
              <num>i</num>
              <content>
                <p>the relevant person; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-31__para-ii">
              <num>ii</num>
              <content>
                <p>the relevant person’s partner;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-32">
            <num>32</num>
            <heading>Paragraphs 1073BB(1)(c) and (d)</heading>
            <content>
              <p>After “the relevant person”, insert “or the relevant person’s partner”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-33">
            <num>33</num>
            <heading>Subsections 1073BB(2), (4) and (5)</heading>
            <content>
              <p>Omit “relevant person” (wherever occurring), substitute “employee”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-34">
            <num>34</num>
            <heading>After subsection 1073BB(7)</heading>
            <content>
              <p>Insert:</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-34__subclause-7A">
              <num>7A</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-34__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-34__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (4) or (5), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-34__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-35">
            <num>35</num>
            <heading>Section 1073BD</heading>
            <content>
              <p>Repeal the section, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-1073BD">
            <num>1073BD</num>
            <heading>Daily attribution of employment income for amounts not elsewhere covered in this Division</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-1073BD__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies for the purposes of working out a person’s (the <b><i>recipient</i></b><b><i>’</i></b><b><i>s</i></b>) rate of payment of a social security pension or a social security benefit if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-1073BD__para-a">
              <num>a</num>
              <content>
                <p>the recipient’s rate of payment of the pension or benefit is worked out with regard to the income test module of a rate calculator in this Chapter; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1073BD__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a person (the <b><i>employee</i></b>) who is:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1073BD__para-i">
              <num>i</num>
              <content>
                <p>the recipient; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1073BD__para-ii">
              <num>ii</num>
              <content>
                <p>the recipient’s partner;</p>
              </content>
            </paragraph>
            <content>
              <p>is taken, under a provision of this Act (except <ref href="#sec-1073A">section 1073A</ref>, 1073B, 1073BA or 1073BB), to have received an amount of employment income during the whole or a part of a particular instalment period of the recipient.</p>
              <p>Employee ceases to be recipient’s partner</p>
              <p>that amount is taken to be nil.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-1073BD__subclause-2">
              <num>2</num>
              <content>
                <p>The employee is taken to receive, on each day in that instalment period, an amount of employment income worked out by dividing the total amount of the employment income referred to in paragraph (1)(b) by the number of days in the instalment period.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-1073BD__subclause-3">
              <num>3</num>
              <content>
                <p>Despite the previous subsections, if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-1073BD__para-a">
              <num>a</num>
              <content>
                <p>the employee is or was the recipient’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1073BD__para-b">
              <num>b</num>
              <content>
                <p>the employee is taken, under subsection (2), to have received an amount of employment income on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-1073BD__para-c">
              <num>c</num>
              <content>
                <p>the employee and the recipient are not members of a couple on that day;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-36">
            <num>36</num>
            <heading>Application of amendments</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-1">
              <num>1</num>
              <content>
                <p>(1)	The amendments made by this Schedule (other than of <i>Social Security Act 1991</i>) apply in relation to amounts of employment income paid on or after the day this Schedule commences.<ref href="#sec-1073B">section 1073B</ref>AB of the </p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-2">
              <num>2</num>
              <content>
                <p>(2)	The amendments of <i>Social Security Act 1991 </i>made by this Schedule apply in relation to an attributed income period (within the meaning of that section) that begins on or after the day this Schedule commences.<ref href="#sec-1073B">section 1073B</ref>AB of the </p>
              </content>
            </hcontainer>
            <content>
              <p>[<i>Minister’s second reading speech made in—</i></p>
              <p>
                <i>House of Representatives on 5 February 2026</i>
              </p>
              <p><i>Senate on 3 March 2026</i>]</p>
              <p>(4/26)</p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
    </attachments>
  </act>
</akomaNtoso>
