This section demonstrates whether a person residing in a special residence [2] should be considered to be a homeowner [2] or non-homeowner and it also provides additional assessment rules for variations on these residences.
According to subsection 5MC(2) of the VEA [3] a special residence is:
A person is a homeowner if they have a right or interest, which gives reasonable security of tenure in the principal home.
Refer to sections 52Q and 52R of VEA for the definition when determining if a person is a considered to be a homeowner when living in a special residence.
A person is also considered to be a homeowner if they have sold their home in the previous 12 months and intend to use part or all of the proceeds to purchase another home.
Last amended: What is a special residence?
VEA ? [5]
A residence is a special residence [2] if it is:
An entry contribution [2] is the amount paid in order to secure the person's right to live in the special residence. This amount is used in the special residence basic assessment rules to determine whether the person should be considered a homeowner [2] or a non-homeowner.
More ? [10]
Note: If the special residence is either a granny flat or is subject to a sale leaseback agreement, there are additional assessments to be undertaken before applying the basic assessment rules.
More ? [11]
VEA ? [12]
A retirement village is accommodation intended mainly for people aged 55 years or over. Usually a retirement village is made up of self-care units, serviced units, hostel units or a combination of these. Most retirement villages also have communal facilities such as a dining room, kitchen or entertainment area.
More ? [13]
A granny flat arrangement is where a pensioner acquires either a right to accommodation for life or a life interest in the residence in exchange for a valuable contribution. They are often family arrangements to provide assistance for the pensioner.
More ? [14]
A sale leaseback arrangement allows a person to sell their home but retain the right to live in that home for life or for a fixed period. These arrangements often involve the buyer paying the pensioner an initial payment and agreeing to pay a deferred payment amount to the pensioner at the end of the fixed period, or to the pensioner's estate upon the death of the pensioner.
More ? [15]
Supported residential services (SRS) operate privately in Victoria, New South Wales, South Australia, Queensland and Western Australia. An income support pensioner entering SRS accommodation and required to pay an entry contribution may be able to access the special residence assessment rules.
More ? [16]
Some organisations provide accommodation through a company structure for particular groups, such as the elderly or people with a disability, on a shared equity basis. The amount paid for shares in the company operating the housing is regarded as being the person's entry contribution amount.
More ? [17]
A company title property ownership is not assessed as a special residence.
Company title property ownership occurs where a block of flats, units or apartments is held under a single title. A person with company title property ownership purchases a share in the company that owns the property, rather than purchasing the title for the individual property in which they live. Company title property ownership differs from shared equity housing as the amount paid for the share in the company is not regarded as an entry contribution.
If the person's share in the company gives them a right to live in the property, they are regarded as a homeowner for pension purposes.
More ? [18]
If the pensioner was a homeowner prior to entering a special residence and is retaining ownership of the former home, the asset value of the former home will be included in the assets test. This is because the special residence is now the person's principal home.
More ? [19]
If the pensioner resides in a SRS and is regarded as being in a care situation, the former home can be exempt for up to two years from the date that the pensioner enters the SRS.
More ? [20]
Note: This does not apply to sale leaseback arrangements, where any remaining right or interest in the former principal home will be considered in the assessment of the deferred payment amount.
More ? [21]
According to subsection 5MC(2) of the VEA [3] a special residence is:
According to subsection 5M(3) of the VEA [3], premises constitute a retirement village if:
A granny flat interest exists if a person has established a right to accommodation for life, or a life interest in another person's private home.
Granny flat interests are established by the following methods:
Refer to Section 5MA(2) [3] of the VEA for the full definition.
The principal home has the meaning given by subsection 5LA(1) [3] of the VEA and subsection 5LA(2) [3] of the VEA. The principal home of a person is generally the place in which they reside. In certain circumstances, however, the principal home of a person can be the place in which they formerly resided. The following property is regarded as part of the principal home.
According to subsection 5MB(2) of the VEA [3] an agreement is a sale leaseback agreement, in relation to a person, if:
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
A person is a homeowner if they have a right or interest, which gives reasonable security of tenure in the principal home.
Refer to sections 52Q and 52R of VEA for the definition when determining if a person is a considered to be a homeowner when living in a special residence.
A person is also considered to be a homeowner if they have sold their home in the previous 12 months and intend to use part or all of the proceeds to purchase another home.
Last amended: 18 August 2011
The amount paid as an entry contribution [2] is compared to the applicable extra allowable amount [2], in the assessment of a special residence [2], to determine whether or not a person should be considered a homeowner [2]. Both refundable and non refundable entry contribution amounts must be included for this purpose.
More ? [49]
VEA ? [50]
The following table demonstrates what amount is considered to be an entry contribution.
If a person is... |
And... |
Then the person's entry contribution is... |
total amount agreed to be paid. |
||
a member of a couple [2] |
both members are sharing accommodation in a special residence |
|
a member of a couple |
members have different principal homes [2], both in special residences |
half the total amount agreed to be paid. |
a member of a couple |
partner [2] not entering a special residence |
total amount agreed to be paid. |
a member of an illness separated couple [2] |
partner not entering a special residence |
total amount agreed to be paid. |
a member of an illness separated couple |
both members are sharing accommodation in a special residence |
half the total amount agreed to be paid. |
a member of an illness separated couple |
both members are entering separate accommodation in a special residence |
individual amounts agreed to be paid. |
Note: The amount agreed to be paid, can also be the amount considered 'reasonable' for granny flat [2] purposes and the 'deferred payment amount' for sale leaseback purposes.
More ? [51]
If the person who actually pays the entry contribution is not the person entering the special residence (e.g. a son or daughter may pay), the amount is still maintained for pension purposes (as if the pensioner paid it) and assessed according to the table above.
VEA ? [52]
If a person purchases a new unit within the same retirement village, they are entering into a new agreement which gives them their current right to live in the retirement village. This requires that their entry contribution, and so also their homeowner status, be re-determined.
The new entry contribution generally consists of the total amount paid under the new agreement for the right to live in the retirement village. This is usually the cost of the new unit. It can also include any amount paid under an earlier agreement which can be attributed to the cost of the person's current right to live in the retirement village.
The value of the new unit is then compared to the extra allowable amount which applied at the date that the new contract was finalised, to determine whether the person's homeowner status may have changed.
Note: Where a person moves to a new retirement village, their entry contribution should be reassessed based on the amount they pay to secure the right to live in the new retirement village.
An entry contribution for a special residence may take the form of an interest free loan or donation, which permits the person who provides the loan or donation to reside in that facility/property. However, if the loan or donation component exceeds the normal contractual amount payable, the excess will be subject to the deprivation provisions [2].
More ? [53]
The entry contribution is usually specified in the contract of sale for the retirement village [2] unit and may include provision for multiple payments. Deferred payments are also included in the calculation of the entry contribution.
The entry contribution does not include regular on-going expenses such as general service or maintenance fees, or deferred management fees.
Situations may arise where a pensioner pays an amount in advance of being able to take up occupancy of the retirement village unit (e.g. the units are in the process of being constructed). In this situation, the amount paid in advance is assessed as follows:
More ? [54]
If... |
Then... |
part or all of the proceeds of sale of the person's principal residence are an exempt asset [2] |
the advance payment is taken as being part of the exempt amount and remains exempt. |
the total proceeds of sale of the person's principal residence is assessed as an asset [2] |
the advance payment is also assessed as an asset. |
Note: The advance payment is no longer subject to deeming as it no longer meets the definition of 'available money' or 'deposit money'. Similarly, where an amount paid in advance is in the form of a loan, no interest will be deemed on the loan.
More ? [55]
The entry contribution, being the amount agreed to be paid for the right to live in a retirement village, may consist of more than one contract. For example, a person may sign two contracts, one for a house, and one for an adjoining garage. The total amount of both contracts is the entry contribution amount where they relate to required amounts to be paid on entry. The signing of more than one contract will not alter the entry contribution assessment where it is evident that subsequent contracts are still a part of the amount paid for the right to enter the village.
If, however, evidence is produced to show that another contract is unrelated to the purchase of the right to accommodation, then the second contract amount may be excluded from the entry contribution amount. In this situation, it will instead become an assessable asset for pension purposes.
If in doubt, e-mail Policy Advisings Income Support [56].
On leaving a retirement village, refunded entry contribution amounts are assessable.
More ? [57]
Where only one member of a couple leaves the retirement village (e.g. to enter aged care) and the other member remains behind, the entry contribution amount for both partners needs to be reassessed. This reassessment is based on whether a refund has been made to the departing person and whether there has been a change in the amount now paid by the remaining partner for the right to live in the retirement village.
Entry contribution refunds may be delayed when a person leaves a retirement village. This may typically occur until the vacated unit is sold or for the time period specified in the Residential Agreement (commonly twelve months), whichever is the shorter period.
Where the refund is delayed, the entry contribution amount continues to be exempt until such time as it is received. Subject to the two year limit on exemption when a person enters care, while the entry contribution amount remains with the retirement village owner it continues to represent the person's right to live in the retirement village, and retains the status of a right or interest in a principal home providing reasonable security of tenure.
For the extended exemption of the entry contribution amount to apply in these circumstances, it is necessary that the amount was previously a disregarded asset during the person's residency in the retirement village i.e. the amount exceeded the Extra Allowable Amount, resulting in homeowner status.
If a person paid less than the Extra Allowable Amount, and is therefore regarded as a non-homeowner, then the refund is assessable from the time it is received. If there is a long delay in the person actually receiving the refund, then the amount may be regarded as either a loan or a sale agreement.
Example: On entering the retirement village and paying an entry contribution, a person signs a contract stating that they will not receive the refund due to them immediately. Instead, under the terms of the contract, the refund must be invested in a trust account managed by the retirement village for a period of 8 years. In this case, the outstanding amount will be regarded as either a loan, or a sale agreement, depending on the terms specified in the contract.
More ? [58]
In this situation, the full amount of entry contribution previously held for both partners now represents the amount paid by the remaining partner for his/her right to live in the retirement village, and is his/her new entry contribution amount.
VEA ? [59]
In this situation, the un-refunded amount represents the amount now paid by the remaining person for his/her right to continue to live in the retirement village and is now his/her entry contribution. The amount refunded to the departing person becomes an assessable asset from the date he/she leaves the retirement village. The refunded amount may not necessarily be half of the previously held entry contribution amount for the couple, e.g. where the couple's individual residence contributions at the time of entering the retirement village were different.
VEA ? [60]
In some cases, an entry contribution may include both a refundable and a non-refundable component. Non-refundable entry contribution amounts are not assessable for aged care assets assessment purposes. It is therefore important that, when a person leaves a retirement village to enter residential aged care, the retirement village entry contract is checked to ensure that any non-refundable amounts are excluded from the aged care assets assessment.
A renegotiated entry contribution following the departure of one member of the couple (e.g. the remaining member moves to a different unit) has no relation to the refunded amount or to the original entry contribution amount. The renegotiated amount, being the amount now paid for the right to live in the retirement village, is the new entry contribution amount. To address possible assets test avoidance, this amount may also include, at the Commission's discretion, amounts paid or payable under earlier agreements that can be attributed to the cost of the person's current right to live in the retirement village.
VEA ? [61]
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
The "extra allowable amount" is the difference between the property owner assets value limit and the non property owner assets value limit which applies to the person.
As the property and non property owner assets value limits are indexed or adjusted on an annual basis, the extra allowable amounts also increase annually.
The assets value limits applied to this formula are the limits applicable at the time the person made the entry contribution to enter the special residence.
Refer to Section 52N [3] of the VEA for the full definition.
According to subsection 5MC(2) of the VEA [3] a special residence is:
A person is a homeowner if they have a right or interest, which gives reasonable security of tenure in the principal home.
Refer to sections 52Q and 52R of VEA for the definition when determining if a person is a considered to be a homeowner when living in a special residence.
A person is also considered to be a homeowner if they have sold their home in the previous 12 months and intend to use part or all of the proceeds to purchase another home.
The term not a member of a couple covers all persons who are not covered by the definitions of member of a couple [2].
According to Section 5E(2) [79]of the VEA [79]a person is a member of a couple, if they are:
The term “partnered” is also commonly used.
The principal home has the meaning given by subsection 5LA(1) [3] of the VEA and subsection 5LA(2) [3] of the VEA. The principal home of a person is generally the place in which they reside. In certain circumstances, however, the principal home of a person can be the place in which they formerly resided. The following property is regarded as part of the principal home.
A person's 'partner' is someone who is a member of a couple with that person.
An illness separated couple is a couple who cannot share a home because of the illness or infirmity of one or both partners. Illness separated couples may be paid the higher single rate of pension. Refer to subsection 5R(5) [3] of the VEA for the full definition.
A granny flat interest exists if a person has established a right to accommodation for life, or a life interest in another person's private home.
Granny flat interests are established by the following methods:
Refer to Section 5MA(2) [3] of the VEA for the full definition.
According to subsection 5M(3) of the VEA [3], premises constitute a retirement village if:
An exempt asset is one that is disregarded when calculating the value of a person's assets [2] under the assets test [2]. Examples of exempt assets include:
For a full legislative definition see section 52 of the VEA.
An asset means any property, including property outside Australia.
Last amended: 25 July 2006
VEA ? [81]
To determine the homeowner [2] status for a person in a special residence [2], the entry contribution [2] is compared to the extra allowable amount [2] (EAA).
More ? [82]
If a special resident's entry contribution... |
Then they are assessed as a... |
And... |
exceeds the extra allowable amount |
homeowner More ? [83] |
|
is less than or equal to the extra allowable amount |
non-homeowner More ? [84] |
|
VEA ? [86]
The EAA is the difference between the assets value limits for a property owner (low limit) and a non-property owner (high limit) that applies to the person.
Note: A person's entry contribution and EAA are assessed on an individual basis even if they are a member of a couple [2]. Assets value limits for couples (partnered or illness separated [2]) are generally quoted on rates charts as a combined figure and will require conversion to an individual rate before calculating EAA.
The person's domestic circumstances may impact the basic assessment rules. The following three tables cover possible scenarios in these main groupings:
Note: A special assets value limit [2] applies to illness separated couples in special residences in certain circumstances.
The following table provides assessment rules for possible scenarios of persons who are not a member of a couple and reside in a special residence.
If the person is not a member of a couple, resides in a special residence and the entry contribution is... |
Then the person is a special resident and is assessed as... |
|
more than the EAA [2] VEA ? [87] |
a homeowner. More ? [88] |
|
less than or equal to the EAA VEA ? [89] |
More ? [90] |
The following table provides assessment rules for possible scenarios of persons who are a member of a couple and reside in a special residence.
If the person is a member of a couple and resides in a special residence... |
And the individual entry contribution is... |
Then follow the assessment rules contained in... |
whose partner resides in the same special residence VEA ? [91] |
more than the EAA |
|
whose partner resides in the same special residence VEA ? [92] |
less than or equal to the EAA |
|
whose partner resides in another special residence VEA ? [93] |
more than the EAA |
|
whose partner resides in another special residence VEA ? [94] |
less than or equal to the EAA |
|
whose partner VEA ? [95]
|
any amount |
|
whose partner VEA ? [96]
|
more than the EAA |
Note: Even though the partner is not a property owner, as a member or a couple they are both taken to be homeowners of the special residence. |
whose partner VEA ? [97]
|
less than or equal to the EAA |
|
The following table provides assessment rules for possible scenarios of persons who are a member of an illness separated couple and reside in a special residence.
If the person resides in a special residence and is a member of an illness separated couple... |
And the entry contribution(s)... |
Then the person is assessed as... |
And their partner is assessed as... |
whose partner is also a special resident VEA ? [98] |
are both more than the EAA |
|
|
whose partner is also a special resident VEA ? [99] |
are both less than or equal to the EAA |
|
|
whose partner is also a special resident VEA ? [100] |
|
Note: A special assets value limit applies |
|
whose partner VEA ? [101]
|
is more than the EAA |
|
|
whose partner VEA ? [102]
|
is less than or equal to the EAA |
Note: A special assets value limit applies |
|
whose partner VEA ? [103]
|
is more than the EAA |
Note: A special assets value limit applies |
|
whose partner VEA ? [104]
|
is less than or equal to EAA |
|
|
Provisions Relating to Special Residences and Special Residents
Part IIIB, Division 11, Subdivision C [105] VEA
A person is a homeowner if they have a right or interest, which gives reasonable security of tenure in the principal home.
Refer to sections 52Q and 52R of VEA for the definition when determining if a person is a considered to be a homeowner when living in a special residence.
A person is also considered to be a homeowner if they have sold their home in the previous 12 months and intend to use part or all of the proceeds to purchase another home.
According to subsection 5MC(2) of the VEA [3] a special residence is:
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
The "extra allowable amount" is the difference between the property owner assets value limit and the non property owner assets value limit which applies to the person.
As the property and non property owner assets value limits are indexed or adjusted on an annual basis, the extra allowable amounts also increase annually.
The assets value limits applied to this formula are the limits applicable at the time the person made the entry contribution to enter the special residence.
Refer to Section 52N [3] of the VEA for the full definition.
One element of the means test for income support pensions whereby the rate of pension payable to a pensioner reduces progressively as their assets increase above a certain threshold known as the assets value limit (AVL). [134]
Assets value limit is the maximum value of assets a person can have without affecting the person's pension rate. The assets value limit is worked out in accordance with SCH6-F3 of the VEA [79].
Rent Assistance is an allowance which may be paid to a service pensioner, income support supplement (ISS) or veteran payment recipient to assist in meeting the cost of rental accommodation.
To receive rent assistance a pensioner must be paying rent (other than Government rent) for accommodation in Australia, and the amount paid must exceed a certain threshold.
According to Section 5E(2) [79]of the VEA [79]a person is a member of a couple, if they are:
The term “partnered” is also commonly used.
An illness separated couple is a couple who cannot share a home because of the illness or infirmity of one or both partners. Illness separated couples may be paid the higher single rate of pension. Refer to subsection 5R(5) [3] of the VEA for the full definition.
The term not a member of a couple covers all persons who are not covered by the definitions of member of a couple [2].
The Special Assets Value Limit is calculated by the following formula:
(Partnered property owner AVL + Partnered non-property owner AVL) / 2
Refer to Section 59J of the VEA [3] for the full definition.
The "extra allowable amount" is the difference between the property owner assets value limit and the non property owner assets value limit which applies to the person.
As the property and non property owner assets value limits are indexed or adjusted on an annual basis, the extra allowable amounts also increase annually.
The assets value limits applied to this formula are the limits applicable at the time the person made the entry contribution to enter the special residence.
Refer to Section 52N [3] of the VEA for the full definition.
An asset means any property, including property outside Australia.
The principal home has the meaning given by subsection 5LA(1) [3] of the VEA and subsection 5LA(2) [3] of the VEA. The principal home of a person is generally the place in which they reside. In certain circumstances, however, the principal home of a person can be the place in which they formerly resided. The following property is regarded as part of the principal home.
Last amended: 22 December 2010
VEA ? [136]
VEA ? [137]
A life interest or right to accommodation for life [2] is a granny flat interest if:
Valuable consideration for a life interest may include transferring the title of the person's principal home to a family member in exchange for a right to accommodation for life [2]. It may also include paying for a unit to be built at the rear of a family member's property. This contribution is considered the entry contribution for a granny flat interest. A granny flat interest may be in accommodation which is quite different from the real estate definition of a granny flat (a self contained flat in someone's house).
Granny flat [2] interests are usually family arrangements to provide assistance for a pensioner. These arrangements are seldom covered by any contract or agreement, which is formalised in writing.
The absence of any contract or agreement formalised in writing can make it difficult to determine whether the pensioner does in fact have security of tenure in relation to their granny flat interest which will give them a right to accommodation for life. In cases where doubt exists, written documentation, for example, a letter signed by the family, may provide certainty that a granny flat interest has been created.
VEA ? [138]
The assessment method to apply where a pensioner transfers title of his or her principal home [2], together with additional assets, as a consideration for retaining a granny flat interest in the property, is as follows:
For a person who sells their principal home and applies some or all of the funds to acquire a life interest in a granny flat, the following two separate assessments must be completed:
A person who retains full, or partial, title to their principal home does NOT have a granny flat interest. They have the right to continue to live in the property because of their ownership. For example, if a person retains the title to their principal home and moves into a small unit attached to the house, while family members live in the main part of the house, they have not acquired the right to live in the property in return for valuable consideration. As a result, they do not satisfy the granny flat test.
If a person retains the title to their former principal home, and moves into another property on a permanent basis, then they have not acquired a granny flat interest in their new home. The former principal home must therefore be included in the pension assessment as an assessable asset. If the person rents out their former principal home, then the rental income, less any expenses, is also assessable.
Where a person sells a former home, and transfers the proceeds to a number of near relatives [2] with the intention of living with each on a rotation basis, the value of the property transferred is compared with the amount assessed under the reasonableness test.
Where the amount assessed under the reasonableness test is... |
Then... |
not exceeded |
|
exceeded |
Note: It is generally the transfer which relates to the greatest period of residence which is counted as the granny flat right. |
To ascertain whether or not the amount contributed for the rights to a granny flat can be considered reasonable, a reasonableness test must be applied.
More ? [147]
The amount of the contribution to a granny flat that is considered to be reasonable for a person is the amount to be treated as an entry contribution [2] to that granny flat. This amount is then assessed according to the special residence [2] assessment rules. Any amount of the contribution that exceeds the reasonable amount is assessed according to the deprivation provisions.
More ? [148]
When a granny flat is vacated within five years, it must be determined if the deprivation provisions should apply.
More ? [149]
Provisions Relating to Special Residences and Special Residents
Part IIIB, Division 11, Subdivision C [105] VEA
Special Residence – Basic Assessment Rules
9.2.5/Special Residence – Basic Assessment Rules [29]
Deprivation Provisions
Chapter 9.6 [155]
A right to accommodation for life provides a right to security of tenure. It enables a person to continue to live in a property that they regard as their principal home, on an ongoing and permanent basis, until they die or choose to leave. This right is distinct from, and does not require, a share of legal ownership of the property, and may arise from arrangements such as a granny flat agreement or through a will.
A right to accommodation for life provides a right to security of tenure. It enables a person to continue to live in a property that they regard as their principal home, on an ongoing and permanent basis, until they die or choose to leave. This right is distinct from, and does not require, a share of legal ownership of the property, and may arise from arrangements such as a granny flat agreement or through a will.
A granny flat interest exists if a person has established a right to accommodation for life, or a life interest in another person's private home.
Granny flat interests are established by the following methods:
Refer to Section 5MA(2) [3] of the VEA for the full definition.
The principal home has the meaning given by subsection 5LA(1) [3] of the VEA and subsection 5LA(2) [3] of the VEA. The principal home of a person is generally the place in which they reside. In certain circumstances, however, the principal home of a person can be the place in which they formerly resided. The following property is regarded as part of the principal home.
A person is a homeowner if they have a right or interest, which gives reasonable security of tenure in the principal home.
Refer to sections 52Q and 52R of VEA for the definition when determining if a person is a considered to be a homeowner when living in a special residence.
A person is also considered to be a homeowner if they have sold their home in the previous 12 months and intend to use part or all of the proceeds to purchase another home.
A test of reasonableness is applied to a granny flat [2] entry contribution [2]. The premise behind the reasonableness test is that in some circumstances the value of a lifetime accommodation interest may exceed the value of the principal home [2] being transferred. The reasonableness test uses an approximation of actuarial values, based on life expectancy [2], to estimate the value to the person of the life accommodation interest.
A near relative includes:
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
According to subsection 5MC(2) of the VEA [3] a special residence is:
Last amended: 25 July 2006
VEA ? [168]
VEA ? [169]
A person is a sale leaseback resident if:
More ? [170]
Under a sale leaseback agreement, the buyer pays the pensioner an Initial Payment Amount (IPA) with the balance or Deferred Payment Amount (DPA) payable as a lump sum, on vacation of the property, or death of the pensioner (i.e. to the estate), at the end of the fixed period.
Note: The payment of the DPA may also be made by way of periodic instalments.
The sale leaseback contract will generally involve the following:
The treatment of the IPA is dependent on what the pensioner does with the money. The IPA itself is not regarded as an asset [2]. However, the proceeds of the IPA are assessable (e.g. IPA proceeds may have been invested or gifted, etc).
The following table demonstrates how a deferred payment amount (DPA) should be assessed.
If... |
Then the DPA is... |
the DPA is payable as a lump sum on:
|
treated as an entry contribution [2]. |
the DPA is payable in periodic instalments More ? [171] |
treated as an entry contribution. Note: The DPA is not reduced by the payment of instalments. |
the person has undervalued their home under the sale leaseback agreement |
assessed as the value of the property minus the IPA. |
the person has entered an agreement for life and the terms of that agreement are such that either
|
assessed according to the deprivation formula for granny flats [2] to determine the right to accommodation. More ? [172]
Note 1: The value of the right to accommodation plus the IPA calculated would be subtracted from the actual value of the property to determine the DPA. Note 2: Under these circumstances, there is no need to consider whether deprivation has occurred. |
Ongoing fees are not considered to be part of a periodic instalment of the deferred payment amount.
The amount of the DPA for a sale leaseback residence is considered to be the entry contribution amount for assessment according to the special residence [2] assessment rules.
More ? [173]
VEA ? [174]
The Commission has the discretion to determine that component of the deposit which will be the IPA and that component of the payment which will be the DPA, if for any reason it considers it should be another amount.
More ? [175]
A pensioner's home is worth $100,000.
He enters into a sale leaseback contract which provides for the:
In this example, the pensioner's entry contribution (i.e. DPA) is:
$100,000 (agreed sale price) - $25,000 (IPA) = $75,000 (DPA)
Note: The periodic payments of $5,000 covering maintenance and rent are disregarded.
Provisions Relating to Special Residences and Special Residents
Part IIIB, Division 11, Subdivision C [105] VEA
According to subsection 5MB(2) of the VEA [3] an agreement is a sale leaseback agreement, in relation to a person, if:
An asset means any property, including property outside Australia.
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
A granny flat interest exists if a person has established a right to accommodation for life, or a life interest in another person's private home.
Granny flat interests are established by the following methods:
Refer to Section 5MA(2) [3] of the VEA for the full definition.
According to subsection 5MC(2) of the VEA [3] a special residence is:
Last amended: 1 August 2014
Supported Residential Services (SRS) operate privately in the ACT, New South Wales, Queensland, South Australia, Tasmania and Victoria. They offer supported accommodation to older people and people with a disability. They vary greatly in terms of the accommodation and the level of care.
There are SRS that specialise in, or have a majority of pension age [2] residents. Some SRS are located within a retirement village [2] complex. Others provide more basic bedrooms (possibly shared) in a house or complex, for frail older adults and/or people with intellectual and psychiatric disabilities. SRS must be approved and registered with either their state or local governments and operate according to state or local government legislative requirements. SRS are not funded under the Aged Care Act 1997, nor are they required to meet aged care provider accreditation requirements. Any person can apply for SRS accommodation and no aged care assessment is required.
SRS do not receive government funding. Residents essentially fund the SRS via the recurrent fees payable, which cover accommodation, meals and the level of care provided. Generally, to enter SRS accommodation the facility does not require a payment for accommodation costs, or apply a means test. A resident is free to leave at short notice. However, SRS facilities at the upper end of the market may charge residents an entry contribution [2].
SRS are primarily regulated by State Governments through health, residential or community services legislation. In South Australia, SRS are regulated through local government. Any person can apply for SRS accommodation and no aged care assessment is required. The definition of an aged care resident in subsection 5NC(5) [22] of the VEA makes reference to approved care and approved provider under the Aged Care Act 1997. As SRS are not funded under the Aged Care Act 1997, nor are they required to meet aged care provider accreditation requirements, they are not approved aged care facilities and SRS residents are not regarded as aged care residents for income support purposes.
The level of care provided in SRS vary. Some SRS residents will be living independently with very limited support. However, some residents may have a need for considerable support. A person living in a SRS may now be regarded as being in care if they can demonstrate that they have been receiving or are likely to receive a substantial level of care [2] for at least 14 consecutive days. If a person living in an SRS is regarded as being in care, the in care assessment rules apply. Each case needs to be carefully considered on its own merits. Please contact Policy Advisings Income Support for advice regarding any affected cases and clarification of backdating.
More ? [187]
VEA ? [188]
The Commission has the discretionary powers to determine that residential premises constitute a retirement village if the premises have similar functions.
SRS premises requiring an entry contribution can generally be considered as a retirement village under the discretion cited above, unless there is any evidence that the premises are not primarily intended for people over 55 years of age.
However, in making such a determination, the delegate should still look at all the circumstances of the case, taking into account:
The following table demonstrates how a resident in SRS premises should be assessed.
If the SRS resident... |
Then... |
|
assess under the special resident – basic assessment rules. More ? [189]
Note: This assessment will determine the SRS resident's homeownership status, access to rent assistance and entry contribution treatment. |
|
assess under the non-homeowner's basic assessment rules. More ? [190] |
did not pay an entry contribution |
assess under the non-homeowner's basic assessment rules. More ? [191] |
can demonstrate that they have been receiving or are likely to receive a substantial level of care for at least 14 consecutive days |
assess under the in care – basic assessment rules More ? [192] |
Currently, the pension age for a veteran is 60 years of age (VEA 5QA).
The pension age for a non-veteran is determined by the table below:
Date of birth (both dates inclusive) | Age Pension age |
1 July 1952 to 31 December 1953 | 65 years and 6 months |
1 January 1954 to 30 June 1955 | 66 years |
1 July 1955 to 31 December 1956 | 66 years and 6 months |
On or after 1 January 1957 | 67 years |
According to subsection 5M(3) of the VEA [3], premises constitute a retirement village if:
An entry contribution is the amount paid or agreed to be paid by a person for the right to live in a:
If a person lives in a home subject to a sale leaseback agreement, the entry contribution is the balance of the amount still to be paid by a buyer, at the date of a sale leaseback agreement.
Refer to Section 52M of the VEA for the full definition.
To determine whether a care receiver requires and is receiving a substantial level of care, they should meet one or more of the following criteria:
Links
[1] https://clik.dva.gov.au/user/login?destination=node/16004%23comment-form
[2] https://clik.dva.gov.au/%23
[3] http://clik.dva.gov.au/legislation-library
[4] https://clik.dva.gov.au/user/login?destination=node/16013%23comment-form
[5] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn210
[6] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn211
[7] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn212
[8] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn213
[9] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn214
[10] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn215
[11] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn216
[12] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn217
[13] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn218
[14] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn219
[15] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn220
[16] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn221
[17] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn222
[18] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn223
[19] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn224
[20] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn225
[21] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn226
[22] https://clik.dva.gov.au/service-eligibility-assistant-updates/all-determinations-order-date-signed-oldest-most-recent/determinations-under-vea
[23] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn210
[24] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn211
[25] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn212
[26] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn213
[27] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn214
[28] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/925-special-residence-assessment-rules/entry-contribution
[29] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/925-special-residence-assessment-rules/special-residence-basic-assessment-rules
[30] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn215
[31] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/925-special-residence-assessment-rules/granny-flat-arrangements
[32] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/925-special-residence-assessment-rules/sale-leaseback-arrangements
[33] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn216
[34] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn217
[35] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn218
[36] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn219
[37] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn220
[38] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/925-special-residence-assessment-rules/supported-residential-services
[39] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn221
[40] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn222
[41] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/923-additional-assessment-rules-certain-types-residences/company-title-property
[42] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn223
[43] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/922-basic-principles-assessment/principal-home
[44] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn224
[45] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/924-care-assessment-rules/care-assessment-rules
[46] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn225
[47] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn226
[48] https://clik.dva.gov.au/user/login?destination=node/16138%23comment-form
[49] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn227
[50] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn228
[51] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn229
[52] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn230
[53] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn231
[54] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn232
[55] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn233
[56] mailto:PAIS@dva.gov.au
[57] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn234
[58] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn235
[59] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn236
[60] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn237
[61] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn238
[62] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn227
[63] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn228
[64] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn229
[65] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn230
[66] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/96-deprivation-income-and-assets/962-general-provisions-deprivation
[67] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn231
[68] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn232
[69] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/95-deeming-provisions
[70] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn233
[71] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/102-assets/1024-assessing-personal-assets-and-investments/assets-value-property-and-real-estate
[72] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn234
[73] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/95-deeming-provisions/954-deeming-savings-investments/deemed-income-savings-investments
[74] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/95-deeming-provisions/954-deeming-savings-investments/description-sale-principal-home-or-other-property
[75] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn235
[76] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn236
[77] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn237
[78] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn238
[79] http://www.comlaw.gov.au/Series/C2004A03268
[80] https://clik.dva.gov.au/user/login?destination=node/16112%23comment-form
[81] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn239
[82] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn240
[83] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn241
[84] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn242
[85] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn243
[86] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn244
[87] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn245
[88] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn246
[89] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn247
[90] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn248
[91] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn249
[92] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn250
[93] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn251
[94] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn252
[95] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn253
[96] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn254
[97] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn255
[98] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn256
[99] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn257
[100] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn258
[101] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn259
[102] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn260
[103] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn261
[104] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn262
[105] https://clik.dva.gov.au/legislation-library
[106] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn239
[107] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn240
[108] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/922-basic-principles-assessment/homeowners-basic-assessment-rules
[109] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn241
[110] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/922-basic-principles-assessment/non-homeowners-basic-assessment-rules
[111] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn242
[112] https://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/51-rent-assistance
[113] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/922-basic-principles-assessment/amount-rent-paid
[114] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn243
[115] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn244
[116] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn245
[117] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn246
[118] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn247
[119] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn248
[120] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn249
[121] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn250
[122] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn251
[123] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn252
[124] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn253
[125] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn254
[126] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn255
[127] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn256
[128] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn257
[129] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn258
[130] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn259
[131] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn260
[132] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn261
[133] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn262
[134] http://clik.dva.gov.au/glossary/assets-value-limit-avl
[135] https://clik.dva.gov.au/user/login?destination=node/16064%23comment-form
[136] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn263
[137] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn264
[138] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn265
[139] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn266
[140] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn267
[141] clikpopup://DEF/Extra Allowable Amount/EAA
[142] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn268
[143] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn269
[144] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn270
[145] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn271
[146] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn272
[147] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn273
[148] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn274
[149] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn275
[150] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn263
[151] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn264
[152] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn265
[153] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/926-reasonableness-test
[154] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn266
[155] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/96-deprivation-income-and-assets
[156] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn267
[157] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn268
[158] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn269
[159] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/119-powers-administration-and-delegation/1193-delegations/role-and-responsibilities-delegate-repatriation-commission
[160] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn270
[161] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn271
[162] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn272
[163] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn273
[164] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn274
[165] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/927-departure-principal-home/vacation-granny-flat
[166] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn275
[167] https://clik.dva.gov.au/user/login?destination=node/16046%23comment-form
[168] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn276
[169] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn277
[170] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn278
[171] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn279
[172] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn280
[173] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn281
[174] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn282
[175] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn283
[176] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn276
[177] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn277
[178] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn278
[179] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn279
[180] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/92-residential-situation/926-reasonableness-test/deprivation-formula
[181] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn280
[182] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn281
[183] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn282
[184] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/119-powers-administration-and-delegation
[185] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn283
[186] https://clik.dva.gov.au/user/login?destination=node/16133%23comment-form
[187] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn284
[188] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn285
[189] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn286
[190] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn287
[191] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn288
[192] https://clik.dva.gov.au/book/export/html/16004#tgt-cspol_part9_ftn289
[193] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn284
[194] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn285
[195] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn286
[196] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn287
[197] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn288
[198] https://clik.dva.gov.au/book/export/html/16004#ref-cspol_part9_ftn289