Document ID: chunk:federal_register_of_legislation:C2004A04993:body:0:p51
Version: federal_register_of_legislation:C2004A04993
Segment Type: other
Provision Reference: 
Character Range: 128385–131387

event or change in circumstances within the notification period in accordance with the notice; and

    (e) because of the occurrence of the event or the change in circumstances:

(i) the person receiving the carer pension ceases to be qualified for the pension; or

       (ii) the carer pension ceases to be payable to that person;

the carer pension ceases to be payable to the person immediately after the day on which the event or change in circumstances occurs.".

15. Subsection 234(3):

    Omit "and (8)", substitute (8), (9), (10) and (11)".

16. Section 234:

    Add at the end:

SCHEDULE 10—continued

Cancellation or suspension—amendment of assessed taxable income

"(9) If:

    (a) the Secretary makes a determination (the earlier determination) that a person (the carer) is entitled to carer pension because the carer is providing care for a person to whom subsection 198(1B) applies (the care recipient); and

    (b) the determination is based on an assessment of the care recipient's taxable income for a tax year; and

    (c) the assessment is subsequently amended by the Commissioner of Taxation, a tribunal or a court; and

    (d) the taxable income for that year according to the assessment as amended is more than the income ceiling (under section 198A); and

    (e) the Secretary makes a determination under section 231 cancelling or suspending the pension;

the day specified under paragraph (2)(b) must be the day on which the earlier determination took effect.

    Note: This subsection results in overpayments for the period between the earlier determination and the later determination. These overpayments might be recoverable under Chapter 5 (Overpayments and debt recovery).

Cancellation or suspension—underestimate of taxable income

"(10) If:

    (a) the Secretary makes a determination (the earlier determination) that a person (the carer) is entitled to carer pension because the carer is providing care for a person to whom subsection 198(1B) applies (the care recipient); and

    (b) in making the determination, the Secretary had regard to the care recipient's taxable income for a tax year; and

    (c) that taxable income is or includes an amount estimated by the care recipient or the care recipient's partner; and

    (d) the Commissioner of Taxation subsequently makes an assessment of that taxable income; and

    (e) the amount assessed by the Commissioner is more than the income ceiling (under section 198A); and

    (f) the Secretary makes a determination under section 231 cancelling or suspending the carer pension;

the day specified under paragraph (2)(b) must be the day on which the earlier determination took effect.

    Note: This subsection results in overpayments for the period between the earlier determination and the later determination. These overpayments might be recoverable under Chapter 5 (Overpayments and debt recovery).

SCHEDULE 10—continued

Cancellation or suspension—care receiver's taxable income exceeding income