Document ID: chunk:federal_register_of_legislation:C2017A00054:clause:1_1073k
Version: federal_register_of_legislation:C2017A00054
Segment Type: clause
Provision Reference: sch 1 cl 1073K
Character Range: 3744–6155

1073K  Seasonal horticultural work income exemption
 (1) This section applies to a person if the Secretary is satisfied that on a day (the placement day) in the 2017‑18 or 2018‑19 financial year the person is placed in qualifying seasonal horticultural work under the program established by the Commonwealth and known as the "Seasonal Horticultural Work program".
Note: For qualifying seasonal horticultural work, see subsection (6).
 (2) For the purposes of working out the rate of a qualifying payment for the person, disregard the first $5,000 of any ordinary income earned, derived or received by the person from undertaking that work under that program during the period:
 (a) beginning on the first day (the reference day) of the person's instalment period that includes the placement day; and
 (b) if this section applies to the person in the 2017‑18 financial year—ending at the end of the earlier of the following days:
 (i) the last day of the 12‑month period beginning on the reference day;
 (ii) if this section applies to the person in the 2018‑19 financial year—the day before this section so applies; and
 (c) if this section applies to the person in the 2018‑19 financial year—ending at the end of the last day of the 12‑month period beginning on the reference day.
Note: For qualifying payment, see subsection (5).
 (3) If an amount of ordinary income is disregarded in relation to the person under subsection (2), that amount is also disregarded in relation to the person's partner (if any) for the purposes of this Act.
 (4) This section applies to a person only once in relation to the 2017‑18 or 2018‑19 financial year, being the first occasion for which subsection (1) is satisfied in relation to that financial year.

Qualifying payments
 (5) For the purposes of this section, a qualifying payment is:
 (a) newstart allowance; or
 (b) youth allowance, where neither section 540AA (about new apprentices) nor paragraph 541(1)(a) (about full‑time study) applies.

Qualifying seasonal horticultural work
 (6) For the purposes of this section, qualifying seasonal horticultural work is seasonal work of a kind determined in an instrument under subsection (7).
Note: For seasonal work, see section 16A.
 (7) The Employment Secretary may, by legislative instrument, determine kinds of seasonal work for the purposes of subsection (6).

Part 2—Other amendments

Farm Household Support Act 2014