Private ruling: State XXX safety and security rebate
Date of advice: 9 June 2021
Published: September 2021
Ruling period: 1 July 20XX to 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the State XXX Safety and Security rebate assessable income in the hands of the recipients? | A1: No, the State XXX Safety and Security rebate is not assessable income in the hands of the recipients.

Relevant facts and circumstances: You have explained that the purpose of the proposed State XXX Safety and Security Rebate (SASR) is to assist senior citizens to purchase security equipment to better protect them and help them feel safer in their homes and is expected to impact approximately XXXX senior citizens in State XXX. Under the SASR scheme, senior citizens will be able to purchase and have installed safety and/or security items (including deadlocks and smoke alarms etc) up to the collective value of $400. Upon presentation of proof of purchase, the clients would be entitled to claim the rebate provided: • The tax receipt evidences the relevant ABN and Trade Licence number; and • The purchased items comply with Australian safety standards. Where the application process is satisfied, the Department of Communities will pay the rebate directly into the client's bank account. The SASR scheme is a one-off payment for senior citizens however, is expected to run for a minimum of four years with the potential for further extension.

Relevant legislative provisions: Section 6-5 Income Tax Assessment Act 1997 (ITAA 1997).


This ruling applies for the following period periods :