Regulatory Reform Omnibus Act 2025 (73 of 2025)

Schedule 5   Other amendments

Part 3   Employment income attribution rules for social security payments

Social Security Act 1991

91   After section 1073BA

Insert:

1073BAB Attribution of employment income - continuing effect

(1) This section applies if:

(a) a person was receiving a social security pension or a social security benefit (the original payment ); and

(b) at the time the person was receiving the original payment, the person was taken, under section 1073A, 1073B or 1073BA, to have received employment income over a period (the attributed income period ); and

(c) the person ceases to receive the pension or benefit before the end of the attributed income period; and

(d) the person claims a new social security pension or social security benefit (the new payment ), whether or not the new payment is of the same kind as the original payment; and

(e) the person's start day for the new payment is before the end of the attributed income period.

Note: A person's start day in relation to a social security payment is worked out in accordance with Schedule 2 to the Administration Act (see section 42 of that Act).

(2) For the purposes of this Act, the person is taken to continue receiving so much of the employment income for the attributed income period as is referable to the part of the period that begins on the person's start day for the new payment.

(3) To avoid doubt, subsection (2):

(a) applies for the purposes of working out the person's rate of payment for the new payment at any time during the attributed income period; and

(b) does not prevent the person from being taken to receive, under section 1073A, 1073B or 1073BA, other employment income during the attributed income period.