Document ID: chunk:federal_register_of_legislation:C2025C00162:section:5:p5
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 5 (pt 5/13)
Character Range: 1925936–1928613

requirements because of a determination that is in effect under section 40L of the Administration Act and that has been made because of the circumstance referred to in paragraph 40L(5)(a) of that Act, is not to include any amount received by the person or partner from an approved friendly society in respect of the incapacity because of which the person or partner is not required to satisfy those employment pathway plan requirements.

Board and lodging
 1068‑G6 A person's ordinary income is not to include a payment to the person for board or lodging provided by the person to a parent, child, brother or sister of the person.

Lump sum payments arising from termination of employment
 1068‑G7 Subject to points 1068‑G7AF to 1068‑G7AR (inclusive), if:
 (a) a person's employment has been terminated; and
 (b) as a result the person is entitled to a lump sum payment from the person's former employer;
the person is taken to have received the lump sum payment on the day on which the person's employment was terminated.

Directed termination payments excluded
 1068‑G7AF If:
 (a) a person's employment has been terminated; and
 (b) as a result the person is entitled to a lump sum payment from the person's former employer; and
 (c) the payment, or part of the payment, is a directed termination payment within the meaning of section 82‑10F of the Income Tax (Transitional Provisions) Act 1997;
the payment, or that part, is to be disregarded in working out the ordinary income of the person for the purposes of Module G of section 1068.

Certain leave payments taken to be ordinary income—employment continuing
 1068‑G7AG If:
 (a) a person is employed; and
 (b) the person is on leave for a period; and
 (c) the person is or was entitled to receive a leave payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise) in respect of a part or all of a leave period;
the person is taken to have received ordinary income for a period (the income maintenance period) equal to the leave period to which the leave payment entitlement relates.

Certain termination payments taken to be ordinary income
 1068‑G7AH If:
 (a) a person's employment has been terminated; and
 (b) the person receives a termination payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise);
the person is taken to have received ordinary income for a period (the income maintenance period) equal to the period to which the payment relates.

Exception to points 1068‑G7AG and 1068‑G7AH
 1068‑G7AI Point 1068‑G7AG or 1068‑G7AH does not apply in relation to a person's entitlement referred to in paragraph