Deemed Income from Unlisted Public Securities, Delisted & Suspended Shares
Unlisted public securities
Unlisted public securities are [glossary:financial assets:241] for deeming purposes whether or not:
General Provisions for Lump Sum Compensation Payments
Lump Sum Preclusion Period
A lump sum preclusion period applies if a person who receives or claims a [glossary:compensation affect:] — [glossary:ed:] [glossary:pension:] [glossary:(:][glossary:CAP:474][glossary:):] receives a lump sum payment that is compensation paid wholly or partly in respect of lost earnings or lost capacity to earn. The CAP is not payable to the compensation recipient during the [glossary:lump sum preclusion period:659].
Definitions for Member of a Couple Status
Last amended: 19 August 2011
Definition of member of a couple
A person and their [glossary:partner:370] are considered to be a member of a couple if:
Married Couples Living Apart
Last updated: 24 April 2008
Assessment of married couples living apart
The assessment of whether married couples who live apart are both treated as [glossary:homeowners:295] depends on the reason for separation.
A person, including a person who is a member of a couple, may only have their right or interest in one property disregarded for assets test purposes.
9.2.2 Basic Principles of Assessment
This section outlines the basic rules of assessment for the principal home.