2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 (Families, Housing, Community Services and Indigenous Affairs) A Bill for an Act to amend the law relating to social security and veterans' affairs, and for related purposes [Page Break] 1 Short title ............................................................................................ 1 2 Commencement .................................................................................. 1 3 Schedule(s) ......................................................................................... 2 Schedule 1--Amendme nts 4 Part 1--Main amendments 4 Social Security Act 1991 4 Veterans' Entitlements Act 1986 4 Part 2--Amendments commencing on or after the tax amendments 6 Social Security Act 1991 6 Veterans' Entitlements Act 1986 6 Part 3--Contingent amendments 7 Div ision 1--A mend ments inserting definitions 7 Social Security Act 1991 7 Veterans' Entitlements Act 1986 8 Div ision 2--A mend ments repealing defin itions 9 Social Security Act 1991 9 Veterans' Entitlements Act 1986 10 i Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 [Page Break] 2 security and veterans' affairs, and for related 3 purposes 4 The Parliament of Australia enacts: 5 1 Short title 6 This Act may be cited as the Social Security and Veterans' 7 Entitlements Amendment (Commonwealth Seniors Health Card) 8 Act 2009. 9 2 Commence ment 10 (1) Each provision of this Act specified in column 1 of the table 11 commences, or is taken to have commenced, in accordance with 12 column 2 of the table. Any other statement in column 2 has effect 13 according to its terms. Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 1 [Page Break] Commencement informati on Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1, 1 Ju ly 2009. 1 Ju ly 2009 Part 1 3. Schedule 1, The later of: Part 2 (a) 1 Ju ly 2009; and (b) the day on which Schedule 3 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009 commences. 4. Schedule 1, 1 Ju ly 2009. Part 3, Division 1 However, if Schedule 3 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009 commences on or before 1 July 2009, the provision(s) do not commence at all. 5. Schedule 1, Immediately before the co mmencement of Part 3, Division 2 Schedule 3 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009. However, if Schedule 3 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009 commences on or before 1 July 2009, the provision(s) do not commence at all. 2 Note: This table relates only to the provisions of this Act as originally 3 passed by both Houses of the Parliament and assented to. It will not be 4 expanded to deal with provisions inserted in this Act after assent. 5 (2) Column 3 of the table contains additional information that is not 6 part of this Act. Information in this column may be added to or 7 edited in any published version of this Act. 8 3 Schedule(s) 9 Each Act that is specified in a Schedule to this Act is amended or 10 repealed as set out in the applicable items in the Schedule 2 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 [Page Break] 2 according to its terms. 3 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 3 [Page Break] Part 1 Main amendments 1 2 Schedule 1--Amendments 3 Part 1--Main amendments 4 Social Security Act 1991 5 1 At the end of point 1071-3 (before the notes) 6 Add: 7 ; (e) the total of the amounts for the person that are not assessable 8 income and are not exempt income for that year under 9 Subdivision 301-B, or section 302-65, 302-70 or 302-80, of 10 the Income Tax Assessment Act 1997 (about superannuation 11 benefits that are tax free); 12 (f) the person's reportable superannuation contributions for that 13 year. 14 2 At the end of point 1071-3 15 Add: 16 Note 5: For reportable superannuation contributions see subsection 10A(2). 17 3 Application 18 (1) The amendment made by item 1 applies in relation to: 19 (a) claims for seniors health cards made on or after the 20 commencement of that item; and 21 (b) seniors health cards granted before, on or after the 22 commencement of that item. 23 (2) However, the amendment does not affect a person's qualification for a 24 seniors health card before that commencement. 25 Veterans' Entitlements Act 1986 26 4 At the end of point 118ZZA-3 (before the notes) 27 Add: 28 ; (e) the total of the amounts for the person that are not assessable 29 income and are not exempt income for that year under 30 Subdivision 301-B, or section 302-65, 302-70 or 302-80, of 4 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 [Page Break] Main amendments Part 1 1 the Income Tax Assessment Act 1997 (about superannuation 2 benefits that are tax free); 3 (f) the person's reportable superannuation contributions for that 4 year. 5 5 At the end of point 118ZZA-3 6 Add: 7 Note 5: For reportable superannuation contributions see subsection 5PB(1). 8 6 Application 9 (1) The amendment made by item 4 applies in relation to: 10 (a) claims for seniors health cards made on or after the 11 commencement of that item; and 12 (b) seniors health cards granted before, on or after the 13 commencement of that item. 14 (2) However, the amendment does not affect a person's eligibility for a 15 seniors health card before that commencement. 16 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 5 [Page Break] Part 2 A mend ments commencing on or after the tax amend ments 1 2 Part 2--Amendments commencing on or after the tax 3 amendments 4 Social Security Act 1991 5 7 Subsection 10A(2) 6 Insert: 7 reportable superannuation contributions has the same meaning as 8 in the Income Tax Assessment Act 1997. 9 Veterans' Entitlements Act 1986 10 8 Subsection 5PB(1) 11 Insert: 12 reportable superannuation contributions has the same meaning as 13 in the Income Tax Assessment Act 1997. 14 6 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 [Page Break] Contingent amend ments Part 3 1 2 Part 3--Contingent amendments 3 Division 1--Amendments inserting definitions 4 Social Security Act 1991 5 9 Subsection 10A(2) 6 Insert: 7 reportable employer superannuation contribution has the 8 meaning given by section 10AA. 9 10 Subsection 10A(2) 10 Insert: 11 reportable superannuation contributions, for an individual and a 12 tax year, means the sum of: 13 (a) the individual's reportable employer superannuation 14 contributions (if any) for the tax year; and 15 (b) the individual's deductions (if any) under Subdivision 290-C 16 of the Income Tax Assessment Act 1997 for the tax year. 17 11 After section 10A 18 Insert: 19 10AA Definition of reportable employer superannuation contribution 20 (1) For the purposes of this Act, a reportable employer 21 superannuation contribution, for an individual for a tax year, is an 22 amount contributed: 23 (a) by an employer of the individual, or an associate of the 24 employer, for the individual's benefit in respect of the tax 25 year; and 26 (b) to a superannuation fund or an RSA; 27 to the extent that either or both of the following paragraphs apply: 28 (c) the individual has or has had, or might reasonably be 29 expected to have or have had, the capacity to influence the 30 size of the amount; Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 7 [Page Break] Part 3 Contingent amendments 1 (d) the individual has or has had, or might reasonably be 2 expected to have or have had, the capacity to influence the 3 way the amount is contributed so that his or her assessable 4 income is reduced. 5 (2) However, an amount is not a reportable employer superannuation 6 contribution to the extent that it is included in the individual's 7 assessable income for the tax year. 8 (3) For the purposes of this section, employer has the expanded 9 meaning given by section 12 of the Superannuation Guarantee 10 (Administration) Act 1992 (assuming that subsection 12(11) of that 11 Act had not been enacted). 12 (4) For the purposes of this section, disregard whether any 13 superannuation benefits arising from a contribution are payable to 14 a SIS dependant of the individual if the individual dies before or 15 after becoming entitled to receive the benefits. 16 (5) An expression used in this section that is also used in the Income 17 Tax Assessment Act 1997 has the same meaning in this section as it 18 has in that Act. 19 Veterans' Entitlements Act 1986 20 12 Subsection 5PB(1) 21 Insert: 22 reportable employer superannuation contribution has the 23 meaning given by section 5PBA. 24 13 Subsection 5PB(1) 25 Insert: 26 reportable superannuation contributions, for an individual and a 27 tax year, means the sum of: 28 (a) the individual's reportable employer superannuation 29 contributions (if any) for the tax year; and 30 (b) the individual's deductions (if any) under Subdivision 290-C 31 of the Income Tax Assessment Act 1997 for the tax year. 32 14 After section 5PB 8 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 [Page Break] Contingent amend ments Part 3 1 Insert: 2 5PBA Definition of reportable employer superannuation contribution 3 (1) For the purposes of this Act, a reportable employer 4 superannuation contribution, for an individual for a tax year, is an 5 amount contributed: 6 (a) by an employer of the individual, or an associate of the 7 employer, for the individual's benefit in respect of the tax 8 year; and 9 (b) to a superannuation fund or an RSA; 10 to the extent that either or both of the following paragraphs apply: 11 (c) the individual has or has had, or might reasonably be 12 expected to have or have had, the capacity to influence the 13 size of the amount; 14 (d) the individual has or has had, or might reasonably be 15 expected to have or have had, the capacity to influence the 16 way the amount is contributed so that his or her assessable 17 income is reduced. 18 (2) However, an amount is not a reportable employer superannuation 19 contribution to the extent that it is included in the individual's 20 assessable income for the tax year. 21 (3) For the purposes of this section, employer has the expanded 22 meaning given by section 12 of the Superannuation Guarantee 23 (Administration) Act 1992 (assuming that subsection 12(11) of that 24 Act had not been enacted). 25 (4) For the purposes of this section, disregard whether any 26 superannuation benefits arising from a contribution are payable to 27 a SIS dependant of the individual if the individual dies before or 28 after becoming entitled to receive the benefits. 29 (5) An expression used in this section that is also used in the Income 30 Tax Assessment Act 1997 has the same meaning in this section as it 31 has in that Act. 32 Division 2--Amendments repealing definitions 33 Social Security Act 1991 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009 9 [Page Break] Part 3 Contingent amendments 1 15 Subsection 10A(2) (definition of reportable employer 2 superannuation contribution) 3 Repeal the definition. 4 16 Subsection 10A(2) (definition of reportable 5 superannuation contributions) 6 Repeal the definition. 7 17 Section 10AA 8 Repeal the section. 9 Veterans' Entitlements Act 1986 10 18 Subsection 5PB(1) (defin ition of reportable employer 11 superannuation contribution) 12 Repeal the definition. 13 19 Subsection 5PB(1) (definition of reportable 14 superannuation contributions) 15 Repeal the definition. 16 20 Section 5PBA 17 Repeal the section. 10 Social Security and Veterans' Entitlements Amendment (Commonwealth Seniors Health Card) Bill 2009 No. , 2009