Source: https://www.legislation.gov.au/Details/C2004B00306
Timestamp: 2020-02-23 12:43:28
Document Index: 708125077

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3', 'art 1', 'art 3', 'art.\n1206', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3']

Details: C2004B00306
- C2004B00306
A Bill for an Act to provide for compensation measures related to the implementation of A New Tax System, and for related purposes
ISBN: 0642 379491
Part 1 - Increases to rates and free areas	3
Part 2 - Family assistance	25
Part 3 - Taper rates	26
Part 1 - Increases to rates and free areas	27
Part 2 - Taper rates	39
Part 3 - Increase in certain pensions	40
This Act may be cited as the A New Tax System (Compensation Measures Legislation Amendment) Act 1998.
(2)	Schedules 1, 2 and 3 commence, or are taken to have commenced:
(a)	after all the provisions listed in subsection (3) have commenced; and
(b)	on the last day on which any of those provisions commenced.
(3)	These are the provisions:
(a)	section 1-2 of the A New Tax System (Goods and Services Tax) Act 1998;
(b)	section 2 of the A New Tax System (Goods and Services Tax Imposition - Excise) Act 1998;
(c)	section 2 of the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1998;
(d)	section 2 of the A New Tax System (Goods and Services Tax Imposition - General) Act 1998;
(e)	section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1998.
Schedule 1 - Social Security Act 1991
Part 1 - Increases to rates and free areas
1 Section 556A
Omit "$20.00", substitute "$20.80".
2 Section 644AAA
3 Section 662
Omit "$100", substitute "$104".
4 Section 664AAB
Omit "$100.00", substitute "$104".
5 Section 664AB
6 Section 664B
7 Section 664D
Omit "$300", substitute "$312".
8 Section 664F
9 Section 664FB
10 Section 664H
11 Section 664HB
12 Section 664J
13 Section 665B
Omit "$200", substitute "$208".
14 Section 665F
15 Section 665J
16 Section 665N
17 Section 665V
18 Section 665Z
Omit "$200.00", substitute "$208".
19 Section 665ZD
20 Section 665ZFB
21 Section 665ZH
22 Section 665ZM
23 Section 665ZR
24 Section 665ZV
25 Paragraph 900F(2)(a)
Omit "$750", substitute "$780".
26 At the end of paragraph 900F(2)(b)
Add "exceeds $780 - 2.4 times the amount so stated".
27 Paragraph 900GA(1)(a)
28 At the end of paragraph 900GA(1)(b)
Add "exceeds $208 - 0.6 times the amount so stated".
29 Paragraph 1061F(1)(b)
Omit "$20.00", substitute "$20.50".
30 Section 1061PZG
Omit "$60.00", substitute "$62.40".
31 Subparagraph 1064(5)(c)(ii)
Omit "$3,122.60", substitute "$3,247.40".
32 Paragraph 1064(5)(d)
33 Subsection 1064(6)
34 Point 1064-E4 (table)
Omit "$624" (wherever occurring), substitute "$639.60".
35 Point 1064-E4 (table)
Omit "$312", substitute "$319.80".
36 Point 1064-E4 (table)
Omit "$24" (wherever occurring), substitute "$24.60".
37 Point 1064-E4 (table)
Omit "$12", substitute "$12.30".
38 Point 1064-H2 (table)
Omit "$455.00" (wherever occurring), substitute "$473.20".
39 Point 1064-H2 (table)
Omit "$390.00", substitute "$405.60".
40 Point 1064-H2 (table)
Omit "$17.50" (wherever occurring), substitute "$18.20".
41 Point 1064-H2 (table)
Omit "$15.00", substitute "$15.60".
42 Point 1064-H2 (table)
Omit "$182.00" (wherever occurring), substitute "$189.80".
43 Point 1064-H2 (table)
Omit "$7.00" (wherever occurring), substitute "$7.30".
44 Subparagraph 1065(4)(c)(ii)
45 Paragraph 1065(4)(d)
46 Subsection 1065(5)
47 Point 1065-E2 (table)
48 Point 1065-E2 (table)
49 Point 1065-E2 (table)
50 Point 1065-E2 (table)
51 Point 1065-E2 (table)
52 Point 1065-E2 (table)
53 Point 1066-E4 (table)
Omit "$624", substitute "$639.60".
54 Point 1066-E4 (table)
Omit "$24", substitute "$24.60".
55 Point 1066-H2 (table)
56 Point 1066-H2 (table)
57 Point 1066-H2 (table)
58 Point 1066-H2 (table)
59 Point 1066-H2 (table)
60 Point 1066-H2 (table)
61 Point 1066A-F3 (table)
62 Point 1066A-F3 (table)
63 Point 1066A-F3 (table)
64 Point 1066A-F3 (table)
65 Point 1066A-I2 (table)
66 Point 1066A-I2 (table)
67 Point 1066A-I2 (table)
68 Point 1066A-I2 (table)
69 Point 1066A-I2 (table)
70 Point 1066A-I2 (table)
71 Point 1066B-F2 (table)
72 Point 1066B-F2 (table)
73 Point 1066B-F2 (table)
74 Point 1066B-F2 (table)
75 Point 1066B-F2 (table)
76 Point 1066B-F2 (table)
77 Paragraphs 1067G-F23(a) and (b)
Omit "$3,700", substitute "$3,792".
78 Paragraph 1067G-F23(c)
Omit "$1,200", substitute "$1,230".
79 Paragraph 1067G-F23(d)
Omit "$2,500", substitute "$2,562".
80 Point 1067G-F24
Omit "$7,400", substitute "$7,585".
81 Paragraph 1067G-H29(a)
Omit "$230", substitute "$236".
82 Paragraph 1067G-H29(b)
Omit "$60", substitute "$62".
83 Point 1067G-H33 (example)
84 Point 1067G-J4
Omit "$230" (wherever occurring), substitute "$236".
85 Point 1067G-J5
86 Point 1067G-K2 (table)
87 Point 1067G-K2 (table)
88 Point 1067G-K2 (table)
89 Point 1067L-D28
90 Point 1067L-D32 (example)
91 Point 1067L-E3
92 Point 1067L-E4
93 Point 1067L-F2 (table)
94 Point 1067L-F2 (table)
95 Point 1067L-F2 (table)
96 Paragraph 1068(3)(d)
Omit "$120.10" (wherever occurring), substitute "$124.90".
97 Paragraph 1068(3)(e)
Omit "$120.10", substitute "$124.90".
98 Point 1068-G12
99 Point 1068-G16 (example)
100 Point 1068-J3 (table)
101 Point 1068-J3 (table)
102 Point 1068-J3 (table)
103 Point 1068A-E14 (table)
104 Point 1068A-E14 (table)
105 Point 1068A-E18 (example)
106 Point 1068A-F2 (table)
Omit "$455.00", substitute "$473.20".
107 Point 1068A-F2 (table)
Omit "$17.50", substitute "$18.20".
108 Point 1068A-F2 (table)
Omit "$182.00", substitute "$189.80".
109 Point 1068A-F2 (table)
Omit "$7.00", substitute "$7.30".
110 Point 1068B-D27
111 Point 1068B-D31 (example)
112 Point 1068B-D32 (example)
113 Point 1068B-G2 (table)
114 Point 1068B-G2 (table)
115 Point 1068B-G2 (table)
116 Point 1071-12 (table)
Omit "$40,000" (wherever occurring), substitute "$41,000".
117 Point 1071-12 (table)
Omit "$33,500", substitute "$34,338".
118 Point 1071-12 (table)
Omit "$36,698", substitute "$37,615".
119 Point 1071-12 (table)
120 Subsection 1192(2) (note)
121 At the end of subsection 1192(2)
Note 2:	On the indexation days following 1 July 2000, the indexation of amounts that were increased by 4% on 1 July 2000 may be affected by section 1206GB.
122 At the end of Part 3.16
Division 6 - One-off adjustments on 1 July 2000 relating to the introduction of the goods and services tax
1206GA 1 July 2000 increase in certain indexed and adjusted amounts
(1)	This section applies to an amount (the base amount) that is provided for in a provision listed in column 2 of Table A.
Note:	Amounts provided for in provisions listed in Table A are amounts as altered from time to time under Divisions 2 and 4 of this Part (CPI indexation and other adjustments).
(2)	This Act has effect as if, on 1 July 2000, the base amount were replaced
by an amount (the replacement amount) worked out by:
(a)	calculating the amount (the provisional replacement amount) that is 4% greater than the base amount; and
(b)	rounding off the provisional replacement amount in accordance with section 1206GD, using the rounding base for the base amount (see column 4 of Table A).
Table A: Rates
Provision providing for base amount
subsection 967(1)
subsection 1044(1)
subsection 1061S - table - column 3 - all amounts except item 2
point 1064-B1 - table - column 3 - all amounts
pension maximum basic rates
point 1064-C8 - table - column 3 - all amounts
point 1064-D5 - table - column 4 - all amounts
point 1065-B1 - table - column 3 - all amounts
point 1065-C8 - table - column 3 - all amounts
point 1066-B1 - annual amount
pension maximum basic rate
point 1066-C7 - annual amount
point 1066-D4 - table - column 2
point 1066A-B1 - table - column 3 - all amounts
point 1066A-C1 - annual amount
point 1066A-D8 - table - column 3 - all amounts
point 1066A-EA12 - table - column 4 - all amounts
point 1066A-EB13 - table - column 4 - all amounts
point 1066B-B1 - table - column 3 - all amounts
point 1066B-C1 - annual amount
point 1066B-D8 - table - column 3 - all amounts
point 1067G-B2 - table - column 3 - all amounts
youth allowance maximum basic rates (people who are not independent)
point 1067G-B3 - table - column 3 - all amounts
youth allowance maximum basic rates (people who are independent)
point 1067G-B4 - table - column 3 - all amounts
youth allowance maximum basic rates (long term income support students)
point 1067G-C3 - table - column 3 - all amounts
point 1067G-D6 - table - column 4 - all amounts
point 1067L-B2 - table - column 3 - all amounts
austudy payment maximum basic rate (person not long term income support student)
point 1067L-B3
austudy payment maximum basic rate (long term income support student)
point 1067L-C3 - table - column 3 - all amounts
point 1068-B1 - table - column 3 - all amounts
benefit maximum basic rates
point 1068-D10 - table - column 3 - all amounts
point 1068-F15 - table - column 4 - all amounts
point 1068A-B1 - annual amount
parenting payment maximum basic rate
point 1068A-C7 - annual amount
point 1068A-D3 - table - column 3
point 1068B-B6
parenting payment maximum basic component
point 1068B-C2 - table - column 3 - all amounts
point 1068B-E8 - table - column 3 - all amounts
point 1068B-F6 - table - column 4 - all amounts
point 1069-E4 - table - column 4 - all amounts
1206GB Adjustment of amounts following 4% increase
(1)	If an amount (the affected amount) in the table in section 1206GA is indexed under Division 2 of this Part, this section applies to modify the way the amount is indexed under that Division for a limited period after 1 July 2000.
Step 1.	Work out the difference between an affected amount's base amount and its replacement amount (within the meaning of section 1206GA). The result is the 4% increase amount.
Step 2.	Multiply the 4% increase amount by 0.625. The result is the provisional overall adjustment amount.
Step 3.	Round off the provisional overall adjustment amount in accordance with subsections (3) to (5), using the same rounding base as that used for its base amount in section 1206GA. The result is the overall adjustment amount.
Step 4.	For the first indexation day for an affected amount that occurs after 1 July 2000, subtract the current figure from the indexed amount (arrived at using the Method statement in subsection 1192(2)). The result (which could be zero) is the first indexation increase amount.
Step 5.	Compare the overall adjustment amount with the first indexation increase amount. If the overall adjustment amount is equal to or less than the first indexation increase amount, go to Step 6. If the overall adjustment amount is greater than the first indexation increase amount, go to Step 7.
Step 6.	Subtract the overall adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of Step 4 of the Method statement in subsection 1192(2) and this section has no further application in relation to the affected amount.
Note:	The indexed amount for the purposes of Step 4 of the Method statement in subsection 1192(2) may be increased under section 1195 in certain cases.
Step 7.	The indexed amount for the purposes of Step 4 of the Method statement in subsection 1192(2) is taken to be equal to the current figure worked out under Step 2 of the Method statement in subsection 1192(2). Go to Step 8.
Step 8.	For the second indexation day for the affected amount that occurs after 1 July 2000, subtract the first indexation increase amount from the overall adjustment amount. The result is the remaining adjustment amount.
Step 9.	Subtract the current figure from the indexed amount (arrived at using the Method statement in subsection 1192(2)). The result (which could be zero) is the second indexation increase amount.
Step 10.	Compare the remaining adjustment amount with the second indexation increase amount. If the remaining adjustment amount is equal to or less than the second indexation increase amount, go to Step 11. If the remaining adjustment amount is greater than the second indexation increase amount, go to Step 12.
Step 11.	Subtract the remaining adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of Step 4 of the Method statement in subsection 1192(2) and this section has no further application in relation to the affected amount.
Step 12.	The indexed amount for the purposes of Step 4 of the Method statement in subsection 1192(2) is taken to be equal to the current figure worked out under Step 2 of the method statement in subsection 1192(2). Go to Step 13.
Step 13.	Repeat the method set out in Steps 8 to 12 in relation to the third indexation day and to subsequent indexation days until the remaining adjustment amount is zero.
Application of section 1195 to affected amounts
(2)	Section 1195 does not apply at Step 4 or Step 9 of the Method statement in this section.
Rounding of provisional overall adjustment amounts
(3)	If a provisional overall adjustment amount is a multiple of the rounding base, the provisional overall adjustment amount is the overall adjustment amount.
(4)	If a provisional overall adjustment amount is not a multiple of the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up or down to the nearest multiple of the rounding base.
(5)	If a provisional overall adjustment amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up to the nearest multiple of the rounding base.
1206GC 1 July 2000 increase in income and assets test free areas
(1)	This section applies to an amount (the base amount) that is provided for in:
(a)	a provision listed in column 2 of Table A (see subsection (4)); or
(b)	a provision listed in column 2 of Table B (see subsection (5)).
Note:	Amounts provided for in provisions listed in Tables A and B are amounts as altered from time to time under Division 2 of this Part (CPI indexation).
(2)	This Act has effect as if, on 1 July 2000, the base amount were replaced by an amount (the replacement amount) worked out by:
(a)	calculating the amount (the provisional replacement amount) that is 2.5% greater than the base amount; and
(b)	rounding off the provisional replacement amount in accordance with section 1206GD, using the rounding base for the base amount (see column 4 of the relevant table).
(3)	For the purposes of subsection (1), the base amount is to include any indexation that occurs on 1 July 2000 under Division 2 of this Part.
(4)	The income test free area table is:
Table A: Income test free areas
subsection 198A(1)
income ceiling for care receiver
not applicable - see subsection 1206GD(4)
point 1064-E4 - table - column 3 - all amounts
basic free area for pension
point 1066-E4 - table - column 1
point 1066A-F3 - table - column 3 - all amounts
paragraph 1067G-F22(a)
parental income free area
point 1068A-E14 - table - column 2
basic free area for parenting payment
subpoint 1069-J8(1) - table - column 3 - items 1 and 3
basic free area for maintenance income test
subpoint 1069-J8(1) - table - column 3 - item 2
subpoint 1069-J8(1) - table - column 5 - all amounts
additional free area for maintenance income test
(5)	The assets test free area table is:
Table B: Assets test free areas
subsections 198D(1) and (1A)
assets value limit for care receiver
subsections 198N(2) and(3)
paragraph 198N(4)(a)
subsection 408CE(2) - table - column 3 - item 1
asset value limit for widow allowance
subsection 500Q(2) - table - column 3 - item 1
assets value limit for parenting payment
paragraphs 547C(1)(a) and (b)
assets value limit for youth allowance
paragraph 573B(1)(a)
assets value limit for austudy payment
subsection 611(2) - table - column 3A - items 1 and 3
assets value limit for newstart allowance
subsection 611(2) - table - column 3B - item 3
subsection 660YCJ(2) - table - column 3A - items 1 and 3
assets value limit for mature age allowance post-30/6/96
subsection 660YCJ(2) - table - column 3B - item 3
subsection 680(3) - table - column 3A - items 1 and 3
assets value limit for sickness allowance
subsection 680(3) - table - column 3B - item 3
subsection 733(3) - table - column 3A - items 1 and 3
assets value limit for special benefit
subsection 733(3) - table - column 3B - item 3
subsection 771HF(2) table - column 3 - all amounts
assets value limit for partner allowance
point 1064-G3 - table - column 3 - all amounts (other than column 3B - item 1)
assets value limit - pensions
point 1066-G3 - table - column 3 - all amounts (other than column 3B - item 1)
point 1066A-H3 - table - column 3 - all amounts (other than column 3B - item 1)
point 1068B-B3 - table - column 3A - item 2
point 1068B-B3 - table - column 3B - item 2
If an amount is provided for in a subsection or point mentioned in Table B, but the provision providing for the amount is not listed in Table B, the 2.5% increase in the amount will occur on 1 July 2000 because of automatic adjustments under Division 4 of this Part.
1206GD Rounding off provisional replacement amounts
(1)	If a provisional replacement amount is a multiple of the rounding base, the provisional replacement amount is the replacement amount.
(2)	If a provisional replacement amount is not a multiple of the rounding base, the replacement amount is the provisional replacement amount rounded up or down to the nearest multiple of the rounding base.
(3)	If a provisional replacement amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the replacement amount is the provisional replacement amount rounded up to the nearest multiple of the rounding base.
(4)	If a provisional replacement amount for a base amount provided for in subsection 198A(1) is not a multiple of $1.00, the replacement amount is the provisional replacement amount rounded up to the nearest multiple of $1.00.
Part 2 - Family assistance
123 Point 1069-H28
1069-H28	A person's income free area is $28,200.
124 Point 1069-H29
125 Point 1069-H30
126 Point 1069-H32 (formula)
127 Point 1070-B1 (step 1 of the method statement)
Omit "$1,000", substitute "$2,000".
128 Point 1070-B2 (step 1 of the method statement)
Omit "$2,500", substitute "$5,000".
Part 3 - Taper rates
129 Point 1064-E10
1064-E10	A person's reduction for ordinary income is:
130 Point 1066-E8 (formula)
131 Point 1066A-F9 (cells at table items 1, 2 and 3, column 3)
132 Point 1068A-E20 (formula)
Schedule 2 - Veterans' Entitlements Act 1986
Omit "$24.00", substitute "$25".
2 Subsection 59C(2) (note)
3 At the end of subsection 59C(2)
Note 2:	On the indexation days following 1 July 2000, the indexation of amounts that were increased by 4% on 1 July 2000 may be affected by section 198H.
4 At the end of section 59L
(3)	This Act has effect as if, on 1 July 2000, the amount worked out in accordance with the following formula were substituted for the PA (service pension) rate:
benefit PA "partnered" (item 2) rate is the current figure for the benefit "partnered" (item 2) rate within the meaning of the Social Security
(4)	This Act has effect as if, on 1 July 2000, the amount worked out in accordance with the following formula were substituted for the PA (Part VIIA) rate:
benefit PA "partnered" (item 2) rate is the current figure for the benefit "partnered" (item 2) rate within the meaning of the Social Security Act.
5 Subsection 59Q(8)
Before the example, insert:
Note:	The following example is based on amounts and rates as at 1 January 1998.
6 Subsection 98B(2)
Omit "$550", substitute "$572".
7 Paragraph 99(4)(a)
8 Subsection 100(2)
9 Subsection 102(4)
Omit "$2", substitute "$2.10".
10 Subsection 103(4)
Omit "$2,700", substitute "$2,808".
11 Subsection 118AAC(2)
12 Point 118ZAA-11 (table)
13 Point 118ZAA-11 (table)
14 Point 118ZAA-11 (table)
15 Point 118ZAA-11 (table)
16 Point SCH6-A4
17 Point SCH6-A5
After "his or her ceiling rate is", insert ", subject to point SCH6-A5A,".
18 After point SCH6-A5
SCH6-A5A	On and after 1 July 2000, the ceiling rate referred to in point SCH6-A5 is taken to be equal to the pre-November 1986 rate increased by 4%.
19 Point SCH6-E6 (table)
Omit "624"(wherever occurring), substitute "639.60".
20 Point SCH6-E6 (table)
Omit "312", substitute "319.80".
21 Point SCH6-E6 (table)
Omit "24" (wherever occurring), substitute "24.60".
22 Point SCH6-E6 (table)
Omit "12", substitute "12.30".
23 Point SCH6-E10 (examples)
After "Ordinary/adjusted income free area examples", insert:
Note:	The following examples are based on the amounts and rates set out in this Module at the commencement of this Schedule (see clause 5 of Part 1 of this Schedule).
24 Point SCH6-G2 (table item 1, column 3)
Omit "455.00", substitute "473.20".
25 Point SCH6-G2 (table item 1, column 4)
Omit "17.50", substitute "18.20".
26 Point SCH6-G2 (table item 1, column 5)
Omit "182.00", substitute "189.80".
27 Point SCH6-G2 (table item 1, column 6)
Omit "7.00", substitute "7.30".
28 Point SCH6-G2 (table item 2, column 3)
Omit "390.00", substitute "405.60".
29 Point SCH6-G2 (table item 2, column 4)
Omit "15.00", substitute "15.60".
30 Point SCH6-G2 (table item 2, column 5)
31 Point SCH6-G2 (table item 2, column 6)
32 After section 198F
198G 1 July 2000 increase in certain amounts
Note:	Amounts provided for in provisions listed in Table A are amounts as altered from time to time under Division 18 of Part IIIB and sections 198,
198A, 198D and 198F (CPI indexation).
(b)	rounding off the provisional replacement amount in accordance with section 198M, using the rounding base for the base amount (see column 4 of Table A).
(3)	For the purposes of subsection (1), the base amount is to include any indexation that occurs on 1 July 2000 under Division 18 of Part IIIB or section 198, 198A, 198D or 198F.
disability pension (general)
disability pension (intermediate)
disability pension (special)
subsection 27(1) - table - items 1 to 6
disability pension (war-caused injury or disease)
subsection 27(1) - table - items 7 to 15
paragraph 30(1)(a)
war widow/war widower pension
subsection 30(2) - all amounts
subsection 97(1) - table - column 2 - all amounts
subsection 98(1) - table - column 2 - all amounts
subsection 104(1) - table - column 2 - all amounts
subsection 118S(1)
point SCH6-B1 - table - column 3 - all amounts
service pension maximum basic rates
subpoint SCH6-C8(1) - table - column 4
198H Adjustment of amounts following 4% increase
(1)	If an amount (the affected amount) in the table in section 198G is indexed under Division 18 of Part IIIB or under section 198, 198A, 198D or 198F, this section applies to modify the way the amount is indexed under that Division or section (as the case may be) for a limited period after 1 July 2000.
Step 1.	Work out the difference between an affected amount's base amount and its replacement amount (within the meaning of section 198G). The result is the 4% increase amount.
Step 3.	Round off the provisional overall adjustment amount in accordance with subsections (6) to (8), using the same rounding base as that used for its base amount in section 198G. The result is the overall adjustment amount.
Step 4.	For the first indexation day for an affected amount that occurs after 1 July 2000, subtract the current figure from the indexed amount (arrived at using the Method statement in subsection 59C(2)). The result (which could be zero) is the first indexation increase amount.
Step 6.	Subtract the overall adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of Step 5 of the Method statement in subsection 59C(2) and this section has no further application in relation to the affected amount.
Note:	The indexed amount for the purposes of Step 5 of the Method statement in subsection 59C(2) may be increased under section 59EA in certain cases. Similarly, if the indexed amount is a rate worked out under section 198, that amount may be increased under subsection 198(6) or (7) in certain cases.
Step 7.	The indexed amount for the purposes of Step 5 of the Method statement in subsection 59C(2) is taken to be equal to the current figure worked out under Step 2 of the Method statement in subsection 59C(2). Go to Step 8.
Step 9.	Subtract the current figure from the indexed amount (arrived at using the Method statement in subsection 59C(2)). The result (which could be zero) is the second indexation increase amount.
Step 11.	Subtract the remaining adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of Step 5 of the Method statement in subsection 59C(2) and this section has no further application in relation to the affected amount.
Step 12.	The indexed amount for the purposes of Step 5 of the Method statement in subsection 59C(2) is taken to be equal to the current figure worked out under Step 2 of the method statement in subsection 59C(2). Go to Step 13.
Meaning of terms in method statement if amount is indexed under section 198, 198A, 198D or 198F
(2)	For the purposes of applying the Method statement in this section to an affected amount indexed under section 198, 198A, 198D or 198F, the following expressions used in the Method statement have the meanings set out below:
current figure, as at a particular time, means the rate most recently substituted for a relevant rate under section 198, 198A, 198D or 198F
(as the case may be) before that time.
indexed amount means the rate worked out under subsection (4) of section 198, 198A, 198D or 198F (as the case may be).
Modifications to method statement if amount is indexed under section 198, 198A, 198D or 198F
(3)	If the affected amount is indexed under section 198, 198A, 198D or 198F, the following Steps in the Method statement in this section are to be read with the following modifications:
(a)	Step 4 - as if the words "(arrived at using the Method statement in subsection 59C(2))" were omitted;
(b)	Step 6 - as if the words "Step 5 of the Method statement in subsection 59C(2)" were omitted and the words "section 198, 198A, 198D or 198F (as the case may be)" were substituted;
(c)	Step 7 - as if the words "Step 5 of the Method statement in subsection 59C(2) is taken to be equal to the current figure worked out under Step 2 of the Method statement in subsection 59C(2)" were omitted and the words "section 198, 198A, 198D or 198F (as the case may be) is taken to be equal to the current figure" were substituted;
(d)	Step 9 - as if the words "arrived at using the Method statement in subsection 59C(2))" were omitted;
(e)	Step 11 - as if the words "Step 5 of the Method statement in subsection 59C(2)" were omitted and the words "section 198, 198A, 198D or 198F (as the case may be)" were substituted;
(f)	Step 12 - as if the words "Step 5 of the Method statement in subsection 59C(2) is taken to be equal to the current figure worked out under Step 2 of the Method statement in subsection 59C(2)" were omitted and the words "section 198, 198A, 198D or 198F (as the case may be) is taken to be equal to the current figure" were substituted.
Application of section 59EA
(4)	Section 59EA does not apply at Step 4 or Step 9 of the Method statement in this section.
Application of subsections 198(6) and (7)
(5)	Subsections 198(6) and (7) do not apply at Step 4 or Step 9 of the Method statement in this section.
(6)	If a provisional overall adjustment amount is a multiple of the rounding base, the provisional overall adjustment amount is the overall adjustment amount.
(7)	If a provisional overall adjustment amount is not a multiple of the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up or down to the nearest multiple of the rounding base.
(8)	If a provisional overall adjustment amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up to the nearest multiple of the rounding base.
198J 1 July 2000 increase in income test free area
(1)	This section applies to an amount (the base amount) that is provided for in item 1, 2 or 3 of column 3 of the table in point SCH6-E6.
(b)	rounding off the provisional replacement amount in accordance with section 198M using a rounding base of $52.00.
(3)	For the purposes of subsection (1), the base amount is to include any indexation that occurs on 1 July 2000 under Division 18 of Part IIIB.
198K 1 July 2000 increase in assets test free area
(a)	item 1 or 2 of column 3A of the table in point SCH6-F3; or
(b)	item 2 of column 3B of the table in point SCH6-F3.
(b)	rounding off the provisional replacement amount in accordance with section 198M, using a rounding base of $250.00.
198L 1 July 2000 increase in income/assets reduction limit
(1)	This section applies to an amount (the base amount) that is provided for in column 3 or 5 of the table in subsection 53E(2).
(b)	rounding off the provisional replacement amount in accordance with section 198M, using a rounding base of $2.60.
198M Rounding off provisional replacement amounts
Part 2 - Taper rates
33 Point SCH6-C13 (step 6 of the method statement)
Omit "Halve the person's disability pension income excess", substitute "Multiply the person's disability pension income excess by 0.4".
34 Subpoint SCH6-E11(1)
Repeal the subpoint, substitute:
(1)	A person's reduction for ordinary/adjusted income is:
Part 3 - Increase in certain pensions
35 1 July 2000 increase in rate of certain pensions
(1)	If, on or after 1 July 2000, a pension is payable to a person because of the operation of subsection 4(6) or 10(1) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986, the rate at which the pension is payable is the amount that is 4% greater than the rate at which the pension was payable to the person immediately before 1 July 2000.
(2)	The amount is to be rounded as follows:
(a)	if the pension is payable because of subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 - to the nearest cent (rounding 0.5 cents upwards);
(b)	otherwise - to the nearest ten cents (rounding 5 cents upwards).
Schedule 3 - National Health Act 1953
1 Subsection 58G(2)
(2)	Benefit is payable:
(a)	at the same fortnightly rate as the rate of child disability allowance under subsection 967(1) of the Social Security Act 1991; or
(b)	if the Minister has determined, in writing, a higher rate per fortnight - at that higher fortnightly rate.