Document ID: chunk:federal_register_of_legislation:C2025C00162:section:6:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 6 (pt 2/10)
Character Range: 1872484–1875149

members of certain couples
 1067L‑D2 If a person is a member of a couple and the person's partner is receiving a social security pension, a service pension, income support supplement or a veteran payment, the person's ordinary income is taken to be one half of the sum of:
 (a) the amount that would be the person's ordinary income if he or she were not a member of a couple; and
 (b) the amount that would be the ordinary income of the person's partner if the partner were not a member of a couple.

Lump sum payments arising from termination of employment
 1067L‑D3 Subject to points 1067L‑D5 to 1067L‑D16 (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.

Certain leave payments taken to be ordinary income—employment continuing
 1067L‑D5 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
 1067L‑D6 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.

More than one termination payment on a day
 1067L‑D7 If:
 (a) the person is covered by point 1067L‑D6; and
 (b) the person receives more than one termination payment on a day;
the income maintenance period is worked out by adding the periods to which the payments relate.

Start of income maintenance period—employment continuing
 1067L‑D8 If the person is covered by point 1067L‑D5, the income maintenance period starts on the first day of the leave period to which the leave payment entitlement relates.

Start of income maintenance period—employment terminated
 1067L‑D9 Subject to point 1067L‑D10A, if the person is covered by point 1067L‑D6, the income maintenance period starts, subject to point 1067L‑D10, on the day on which the person is paid the termination payment.

Commencement of income