This section contains information on the assessment of employment-related income (earnings), when determining pension entitlements.
Last amended: 20 September 2009
VEA ? [3]
Income from employment, also known as earnings, falls within the definition of income [4] at section 5H [5] VEA. Any income or income amount (which includes valuable consideration [4], as well as money) which is earned, derived or received from employment for a person's own use or benefit is to be assessed under the income test [4]. This broad definition of income means that it is not necessary that earnings be derived or earned at the same time that they are received, in order to be assessed.
Under the Work Bonus [4] provisions, half of a person's earnings each fortnight from remunerative employment (up to maximum earnings of $500) are excluded from the income test.
More ? [6]
The defining characteristic that allows assessment under the income test is whether the amount that is earned, derived or received is available for a person's own use or benefit, as they see fit. This characteristic has been reinforced by recent High Court and AAT judgements where earnings that were required to be repaid to an employer to make up for shortfalls in a till were accepted as falling outside the definition of income. This is because these earnings were not available for the person to use as they wished and they therefore did not benefit from the earnings in an absolute sense.
The phrase “own use or benefit” is included in the VEA for means-test purposes, and so must be applied within the spirit and intent of income support legislation. Earnings that are only notional should not be included in the pension assessment unless it can be clearly shown that they are available for the person's own use or benefit.
Allowances paid to cover out of pocket expenses are not assessable. This is because they reimburse employees for expenses that they have already incurred, and are therefore not available for a person to dispose of as they see fit.
More ? [7]
Amounts paid in tax are assessable as they benefit a person by meeting their taxation obligations. Salary sacrifice amounts also fit the definition of being available and being used for a person's own use or benefit (for example, a higher retirement benefit) and are therefore assessable.
More ? [8]
Income from employment is generally assessed as the gross amount of income earned. Employment income includes salary, wages, commissions, fees, honoraria, contractual payments, salary sacrifice amounts and any valuable consideration received, before tax.
For work bonus [4] purposes, the income must be from remunerative work undertaken by the person as an employee in an employer/employee relationship.
More ? [9]
A reduction in a pensioner's earnings as a result of ceasing employment, reducing the hours of employment or changing to a lower paid job is not regarded as a deprivation of income, for the purposes of the disposal provisions.
The specific type of employment held by a pensioner, such as being full-time, part-time, casual, irregular, contract or self-employment, is not regarded as an important factor when determining the annual rate of income. Instead, the degree of consistency (variability) of earnings is regarded as the most relevant and important consideration. For this reason, these policy guidelines categorise earnings into three broad types on the basis of their variability, being:
The earnings of pensioners who are receiving an age pension [4] under the Social Security Act 1991 (under an agency agreement) must be assessed under the relevant Centrelink [4] guidelines. These are contained in the Guide to Social Security Law, at section 4.3.3 Income from Employment.
According to section 5H of the VEA [27] income is:
Valuable consideration is defined as receipts not in money form but capable of being valued in money terms.
One element of the means test [4] for income support pensions whereby the rate of pension payable to a pensioner reduces progressively as their income increases above a certain threshold known as the income free area (IFA) [4].
The work bonus exempts the first $300 per fortnight of work bonus income [28] for eligible people over pension age [4] or qualifying age [4].
The work bonus exempts the first $300 per fortnight of work bonus income [28] for eligible people over pension age [4] or qualifying age [4].
An age pension is a means tested [4] income support payment [4] paid by Centrelink [4] or DVA [4] on behalf of the Department of Families, Housing, Community Services and Indigenous Affairs. The majority of age pensions are paid through Centrelink. However, eligible veterans [4] who have an accepted disability [4] or receive a Disability Compensation Payment [4] from DVA, but do not have qualifying service [4], may be paid their age pension by DVA. Their partner may also receive their age pension from DVA, if eligible.
Centrelink is a Government service delivery agency responsible for delivering a range of Commonwealth Government services (including social security pensions and allowances) to the Australian community through a network of more than 400 Centrelink offices.
Last amended: 21 September 2009
Payment of an allowance from an employer for reimbursement of work-related expenses is an allowable reduction in a pensioner's income and is not included in the assessment of their assessable income. This includes, for example, allowances paid:
If the employer pays more than the expense amount actually incurred by the pensioner, the extra is included in the income assessment.
More → [30]
“Allowances” or “work-related expenses” are not defined within the VEA and there is no specific reference that these amounts are to be disregarded. The basis for excluding these payments from the income test is that they do not satisfy the meaning of income, being an amount earned, received or derived by a person for their own use or benefit. While the allowance amounts are received, they represent reimbursement for expenses incurred and so are not available for the pensioner's use or benefit for any other purpose.
VEA → [31]
Allowances paid to an employee for reimbursement of work-related expenses are not included in the pension assessment for work bonus purposes. Care must therefore be taken to ensure that such allowances are not regarded as employment income and included in the income concession calculations where a person is eligible to receive a work bonus.
More → [32]
Where allowance payments for work-related expenses are not separately identified within payslips or other proof of earnings, delegates should use other available sources of information to satisfy themselves that payments have been directed towards expenses. This might include tax return information, vehicle running sheets, telephone accounts and similar documents.
VEA → [33]
A payment received by a person for serving, or being summoned to serve on a jury, is not considered as income under the VEA.
A payment received by a person for expenses incurred by the person as a witness before a court, tribunal or commission, is not considered as income under the VEA. However, a payment received by a person for expenses incurred as an expert witness before a court, tribunal or commission, is considered as income under the VEA.
Last amended: 22 June 2006
Allowances paid to the employee to meet genuine work-related expenses are excluded from the income assessment, as these amounts are intended to meet incurred work costs and are therefore not available for the use or benefit of the person. Where there is satisfactory evidence that earnings include amounts for allowances that were fully expended on work-related expenses, these amounts should be excluded from the earnings assessment.
More ? [42]
The allowances must be directly related to the earnings being assessed, in order to be excluded from the income test. Expenses cannot be transferred to unrelated areas of employment.
Where allowances are paid in excess of the actual work-related expenses they are intended to cover, there is a residual amount that becomes available for the person's own use or benefit. As a result, any residual allowance amount should continue to be assessed as income.
Equally, where there is satisfactory evidence that designated allowance amounts were insufficient to meet the genuine work-related expenses they were intended to cover, the excess expenses met by the employee represent amounts not available for their own use or benefit, and so may be excluded from the earnings amount.
Last amended: 29 January 2014
Salary amounts which employees sacrifice in favour of other non-cash fringe benefits, such as additional superannuation, vehicles, and other conditions, are not exempt from assessment as income. This is because the sacrificed amounts still satisfy the VEA [4] definition of income [4], being amounts earned, derived or received for the person's own use or benefit. In some instances, such as with superannuation, the sacrificed amounts are deferred and may not be received for several years. Nevertheless, as they are earned and derived from the person's employment, they are assessed as income at the time they are earned.
It should be noted that salary sacrificed for the benefit of accommodation provided by the employer is not considered income under the VEA definition. The value of accommodation provided is excluded from the definition of income according to VEA paragraph 5H(8)(z [39]e) "the value of board or lodging received by the person".
Salary sacrifice for the purpose of purchasing additional leave is an exception to the general rule for salary sacrificed amounts. Purchased leave is an optional leave arrangement that allows employees to defer an entitlement for salary in return for additional annual leave. The amount of the deferred salary is dependent upon the number of weeks being purchased. The purchased leave is funded by the participant deferring the payment of salary, which is a future liability of the employer to pay the participant.
As the participant receives a reduced salary whilst participating in the arrangement, being normal salary less the deferred salary, the salary sacrificed amount should not be included in the earnings assessment at the time of deferral. When the period of purchased leave is subsequently taken, the deferred salary is paid and the payment rate during this period should then be assessed in the normal manner.
If the person withdraws from the purchase leave arrangement, terminates their employment; or fail to utilise the leave under the leave arrangement rules, the amount of the deferred salary may be paid out. This would be assessable income at the time of receipt.
The above method of assessing purchased leave amounts differs to the Department of Human Services position in relation to Centrelink payments (outlined at 4.3.3.60 of the Guide to Social Security Law, Deferred Income, Salary Sacrifice, Valuable Consideration & Fringe Benefits). The DHS position is that as the person has a legal entitlement to claim the deferred amount before it is received, it should be assessed at the time it is earned. Both the DVA and DHS approaches are valid in law, as the legislative definition of income covers any income amount which is earned, derived or received. Where a delegate applies the DHS policy to assess the deferred amounts when earned (which will apply in Age Pension cases), it must be remembered that the later period of paid purchased leave is to be assessed as a period of nil employment income, to avoid double-counting of the income amount.
When a portion of salary is sacrificed into a fringe benefit – the lease of a car, superannuation or other benefit – the fringe benefit is a valuable consideration and therefore it is income. If a payment summary (group certificate prior to 2001) is used as evidence of earnings, it will show the amount the employee would otherwise have had to earn at the highest marginal tax rate, including the Medicare levy, to obtain the fringe benefit. This is known as the 'grossed-up' figure. For income test purposes, the value of all non-grossed-up fringe benefits needs to be established. This process is known as 'de-grossing'.
It is preferable when assessing on-going earnings to obtain details of the actual current salary package with the cash value of the benefit to the employee (the non-grossed-up value). However, where a payment summary is the only available source of information regarding the salary sacrifice arrangement, this will require that the de-grossing formula be used.
The formula used to de-gross the value of fringe benefits, that is, to take the grossed-up figure from the payment summary and calculate the non-grossed-up figure for income test purposes is:
Grossed-up benefits x (1-FBT rate) = non-grossed-up fringe benefits
The FBT rate is set by the Fringe Benefits Tax Act 1986 and is subject to change. The rate for the FBT year ending 31 March 2016 was 0.49. The FBT rate for the FBT year ending 31 March 2017 is also 0.49. For further details refer to the ATO website [45].
During the 2015-2016 financial year an employee's payment summary shows that a fringe benefit was received to the value of $10,000. This is the grossed- up value.
Applying the de-grossing formula gives a value of $10,000 x (1 – 0.49) = $5,100.
The de-grossed amount of $5,100 is the amount that is then held under the income test.
Veterans' Entitlements Act 1986.
According to section 5H of the VEA [27] income is:
Last amended: 20 September 2009
As allowances, expense amounts and salary sacrifice arrangements have an effect on the assessment of earnings, it is necessary that payslips and other evidence of earnings be properly examined to determine the assessable income [4] amount, rather than immediately relying on the gross income figure. Where the initial evidence of earnings (such as a payslip) provided by the veteran does not contain sufficient detail, a further statement detailing earnings, allowances and deductions should be obtained from the employer.
Allowances paid to the employee to meet genuine work-related expenses are excluded from the income assessment, as these amounts are intended to meet incurred work costs and are therefore not available for the use or benefit of the person.
More ? [47]
Income tax returns and annual payment summaries provide an accurate record of a pensioner's earnings, and can be used to confirm the annual rate of income where annual reviews are conducted. Where more regular periodic earnings reviews are conducted, the income tax returns and payment summaries should be supplemented with other evidence (e.g. payslips) of recent earnings.
Income tax returns and payment summaries provide confirmation of the amount of earnings over the year, and the finalisation of an income tax return is not generally considered to represent an earnings 'event' or change in circumstances that is required to be notified. Changes to the rate of earnings during the assessment year, when compared to the pensioner's notification obligations, will determine whether a notifiable earnings event has occurred during the year (and will therefore determine the date of effect [4]). For this reason the date of receiving an income tax return or payment summary will rarely be the date of effect for pension reassessment purposes. This position is also maintained in those cases where, by agreement, a pensioner's earnings are reviewed annually on the basis of information in an annual tax return or payment summary. Where the earnings information shows that a notifiable event took place during the year (for example, earnings have increased over the previous year's return), the date of the notifiable event during the year will determine the date of effect for pension adjustment.
However, the completion of an income tax return or similar end of financial year records may be regarded as an “event” for date of effect purposes in those cases where evidence confirming the rate of income is not otherwise available over the course of the review period. This is expected to more commonly arise where entities such as private trusts and companies, sole traders and partnerships are reviewed annually, rather than in employment earnings cases.
More ? [48]
According to section 5H of the VEA [27] income is:
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
Last amended: 22 June 2006
VEA ? [54]
The legislative basis for the income test [4] is contained in the Pension Rate Calculator, at Module E (Ordinary/adjusted income test) in Schedule 6 [5] of the VEA. This Module provides that the initial step in the income test is to work out the annual rate of the person's ordinary/adjusted income.
The reference to the 'annual rate' of income means that it is necessary, in all earnings cases, to firstly determine both the actual amount and the circumstances of a pensioner's current earnings, and to then use that income amount, and the circumstances in which it was earned, to calculate a rate that best reflects the pensioner's annual rate of income. The current earnings and pattern of earnings is extrapolated over the following 12 months, to arrive at the annual rate of income. This means that known or expected changes in the pensioner's earnings pattern are an important consideration, when determining the annual rate of income.
The High Court of Australia (in Harris v Director-General of Social Security 1985) defined the annual rate of income as being, at whatever time it is ascertained:
“...the total income that would be received during the ensuing year assuming current sources of income continue at the current level.”
From this High Court judgment it can be seen that the annual rate of income held in a pension assessment is, in practically all cases, an assumed amount. This is because an estimation of the income likely to be received in future is needed. As a person's actual earnings change, the assumed rate of income to be received over the ensuing year will also change. For this reason it is generally necessary to periodically review a person's earnings, so that the best possible assessment of the person's annual rate of earnings is always held.
In the AAT [4] case of 'Rolley v FaCS 1999', the AAT relied on the outcomes in 'Harris' to find that there is no single correct way of ascertaining the annual rate of income. The annual rate is ascertained by an administrative process, having regard to the particular circumstances of each earnings case. These circumstances include known (current) income, together with expected changes to employment as advised by the pensioner. The current earnings rate (for example, derived over a three month review period) is then extended over the ensuing review period. Both the averaging of income over a certain period, or alternatively the annualising of a source of income over a year, were found to be acceptable approaches to calculating the annual rate, provided that these approaches were reasonably based on the known circumstances of the earnings.
The key difference between an income amount and an income rate is variability. While an income amount (e.g. the figure included in a yearly income tax return) is a static figure that arises in respect of employment over the entire year, the income rate over the course of the year will vary as the pattern of employment changes. The annual income amount reflects the total of each respective annual rate, multiplied by the period during the year in which that annual rate held.
Unlike an annual income amount, an annual income rate is determined at a particular point in time, is only held for a certain length of time (the review period), and is likely to change over the course of the year.
To determine the annual income rate:
The determined annual rate of earnings is converted to a fortnightly rate by dividing the annual rate by 26.
One element of the means test [4] for income support pensions whereby the rate of pension payable to a pensioner reduces progressively as their income increases above a certain threshold known as the income free area (IFA) [4].
Administrative Appeals Tribunal.
Last amended: 09 September 2013
Section 54 [5] VEA provides that a pension recipient may be given a notice that requires them to inform the Department of 'a specified event or change in circumstances' that may affect their payment.
All earnings amounts are 'specified events' for the purposes of determining a pensioner's notification obligations. The publication You and Your Pension, issued periodically to pensioners, contains information regarding a pensioner's notification obligations and is accepted as being a valid notice under section 54. In relation to earnings, You and Your Pension provides that a pensioner must notify the Department of any increase in earnings of more than $2.00 per fortnight (not a member of a couple) or more than $4.00 per fortnight (member of a couple). After applying the income test taper rate [4] (50%) to these amounts, it is evident that pensioners are required to notify any income change that will result in the minimum permissible pension reduction of $1.
More ? [57]
Notification obligations can vary from those generally outlined in You and Your Pension (explained above) when the pensioner has variable earnings or is subject to Specific (Periodic) Reviews. To avoid onerous reporting requirements for minor and inconsequential amounts, specific review arrangements can be agreed with the pensioner and notified to them in writing. For Variable Earnings, these reviews are generally done over 13 weeks and the income earned over that period is averaged out over the period. The averaging of changing income amounts over the given period provides a reasonable reflection of the current rate of income. For Specific (Periodic) Reviews, agreement may be reached with the pensioner to defer the assessment of minor earnings changes until the end of a pre-determined period. However, in these situations, any significant earnings changes (such as new employment, changes in hours etc) should be notified within the usual 14 day period.
More ? [58]
As increases in earnings fall within a pensioner's notification obligations, the date of effect [4] (for cancellations or reductions) depends on whether the pensioner has complied with those obligations.
Where the pensioner notifies the Department of an earnings increase within the allowed notification period (generally 14 days from the event date), the date of effect of the pension reduction/cancellation is the day following the end of the notification period.
Where the pensioner does not comply with their notification obligations (does not notify, or notifies outside the allowed 14 day period), the date of effect is the date of the actual earnings event.
Where employment ceases, the event date for the pension reassessment is the day following the day on which the employment ceased, being the time from which the previously held earnings are no longer received and are no longer assessable.
You and Your Pension – electronic version on the DVA website
http://www.dva.gov.au/pensions_and_compensation/yandyp/Pages/index.aspx [59]
The taper rate is used to reduce the rate of a person's service pension [4] or income support supplement [4] if they or their partner have any ordinary income [4] in excess of the ordinary/adjusted income free area [4] (IFA). Any income in excess of the IFA will reduce the maximum payment rate by a 'taper rate' of 50 cents in the dollar (or 40 cents for transitional rate of pension). The result is the income reduced rate.
The same taper rate is also used in disability income rent test [4] calculations to determine the amount of rent assistance [4] for service pensioners and income support supplement recipients.
In addition to the income test taper, any assets in excess of the assets value limit will reduce the maximum payment rate per fortnight by 37.5 cents for every $250 over the Asset Value Limit. The result is the assets reduced rate
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
Last amended: 20 September 2009
It is important that assessors be aware that a pensioner's notification obligations may vary from those generally outlined in You and Your Pension or elsewhere, as a result of their earnings being subject to departmentally-initiated periodic (specific) review. Any amended advice to a pensioner regarding their notification obligations during a specific review [4] period must be considered when determining whether they have complied, which will in turn impact on the date of effect of the pension variation. For example, the standard notification period of 14 days from an event date will not apply if, by agreement, the pensioner's earnings are not to be notified and reassessed every time there is a small variation, but are instead reviewed at the end of a pre-determined period, and then averaged over that period.
Specific reviews are a risk-based, departmentally-initiated review arrangement, used to ascertain and respond to anticipated changes in the pensioner's rate of earnings. Specific review periods are frequently adopted in earnings cases, because the variability of earnings may otherwise require that pensioners continually notify of small changes on a regular (e.g. fortnightly) basis, leading to frequent pension reassessments. A pensioner's notification obligations continue to apply during periods of specific review. However, to avoid onerous reporting requirements, agreement may be reached with pensioners to defer the assessment of some earnings changes (minor and inconsequential amounts) until the end of a review period. Review periods are also valuable as they allow earlier assumptions made in arriving at the held rate of income to be checked against actual earnings.
Agreement with pensioners to the use of specific review periods in respect of their earnings must include:
Specific review arrangements lose their purpose if the pensioner's strict notification obligations under section 54, as outlined in You and Your Pension and in other documentation, are not modified for the duration of the review. Where a pensioner is still required to notify all earnings events (including minor changes to earnings) within the 14 day notification period, and the Department is required to immediately reassess a pension entitlement following the receipt of that advice, there is little value in otherwise maintaining a 13 week (or similar) review period.
For this reason, a pensioner's notification obligations may be appropriately amended during a specific review period, to distinguish those earnings events that can be notified at the end of the review period, from those events that are still notifiable within 14 days of the time they occur.
For example, agreement may be reached with the pensioner that a change in employment, working additional hours or increases in the hourly rate of payment are still to be notified within 14 days of these significant earnings events occurring. At the same time there may be agreement that a short-term change in earnings that is not sustained (for example, working additional hours on one day only) will not be notifiable immediately but may be held over until the end of the review period.
Earnings events that must still be notified within the 14 day notification period cannot readily be distinguished by way of a prescribed dollar value alone, as the significance of the dollar change will vary from pensioner to pensioner. However, it is clear that sustained changes to the type or pattern of earnings, such as the number or hours worked or the hourly rate of payment, represent a significant change in earnings and should still be notified within 14 days.
Any modifications to a pensioner's normal notification obligations during a period of specific review must be advised and agreed, in writing. Review periods cannot be used where the pensioner does not consent to this arrangement. In this case the pensioner remains subject to the standard notification requirements, and must notify (within 14 days) any change in earnings likely to result in the minimum pension reduction amount of $1.
The distinction between those earnings events notifiable within 14 days, and those events which are by agreement held over until the end of the review period, is critical in determining whether a pensioner has breached, and will assist in determining the date of effect of pension reassessments.
The legislative basis for modifying a pensioner's notification obligations during a period of specific review is contained in section 54, which provides only that the notifiable events and changes in circumstances are to be specified, in writing. Where a pensioner receives advice regarding their modified notification requirements in respect of earnings during a period of specific review, that amended advice replaces the earlier general advice issued by way of You and Your Pension or in other unrelated correspondence.
The VEA [4] requires only that the annual rate of income be held, and does not provide for earnings to be reviewed over a specified period. The use of review periods is an internal administrative procedure only, for the sole purpose of assisting with the assessment and updating of variable earnings to arrive at the annual rate of income. Accordingly, the length of review periods should have regard to the particular circumstances of the pensioner's employment. A review period of three months (13 weeks) is frequently chosen, as this allows for regular updating of the held rate of earnings, while avoiding continual short-term pension reassessments. Longer or shorter review periods may however be preferred, if the pensioner's earnings are known to be either very consistent (such as an unchanging contract payment) or very variable.
Review periods should be brought forward, or the end date revised, in all cases where this will result in a more accurate determination of the pensioner's annual rate of income, as it varies during the review period.
A review period of 12 or 14 weeks may be preferred to a period of three months (13 weeks), where the pensioner is paid fortnightly.
For date of effect purposes, the end date of a specific review period is not automatically regarded as the date of a notifiable event or change in circumstances requiring a pension reassessment. It is necessary that the end-of-period review examine the actual changes to earnings over the duration of the review period, which may establish that a notifiable event occurred during the period. Where a notifiable event was not reported, the date of effect will be based on the event date, not on the date that the review period ended.
Where the pensioner complies with their notification obligations during the review period, the end date of the review period may be determined to be the date of effect, by specifying this date in the amending determination.
Advice of earnings changes received from pensioners during the review period, in response to their continuing notification obligations (a pensioner-initiated review), must still be assessed at the time they are received. It is not correct to defer a pension reassessment, in response to notified changes, until the end of the review period. To do so may result in a debt that would otherwise be avoidable. The notified changes should be used immediately to refresh the held rate of income, and may result in an immediate pension reassessment, or alternatively may extend the end date of the current review period.
The date of effect for earnings changes notified during the agreed review period is the same as for other pensioner-initiated changes, being the end of the notification period (for compliance), or the event date (for non-compliance).
It may be necessary in some circumstances to conduct an annual review of a pensioner's income and assets. This usually occurs where a pensioner owns or has an interest in a private trust or company, is involved in a partnership, is a sole trader or has property rental income.
The need for an annual review arises because the completion of the income tax return or financial statements at the end of the year may be the first time over the course of the year that there is reliable evidence showing the rate of income and asset value of the entity.
In these cases, the date that the income tax return or financial statements are finalised and notified to the Department may be regarded as an event or change in circumstances, for the purposes of determining the date of effect of a pension change.
More ? [64]
A specific review is an event-based, department-initiated review, based on anticipated or known changes to a pensioner's personal or financial circumstances, likely to impact on the rate of pension.
Examples include:
Veterans' Entitlements Act 1986.
Last amended: 25 November 2008
The updated earnings information provided at the end of the review period will allow the annual rate of income [4], and accordingly pension payability [4], to be reassessed. The refreshed rate of earnings is then held for the following review period, or until a further event (such as a pensioner's notification of an earnings change) is received.
The use of specific review [4] — s may require that the pensioner's entitlements over the preceding review period be reassessed retrospectively, following confirmation of the pensioner's actual earnings over that period.
Where the updated earnings information shows that the rate of income held over the review period was too high (i.e. that the assumed rate of earnings was not in fact received), it is necessary to replace the rate of income held with the confirmed lower rate. This will result in a favourable determination, backdated to the commencement of the review period. The retrospective pension increase is necessary because of the VEA [4] requirement that the annual rate of income be held (rather than an assumed annual rate), and because of the prior agreement with pensioners that appropriate adjustments will be made at the end of the review period. If retrospective increases were not determined, the Department's administrative preference for a periodic review arrangement will deny pensioners the higher rate of entitlement that would have resulted had they not agreed to periodic reviews.
VEA ? [67]
Retrospective adjustment can occur when a favourable determination is made under subsection 56G(3). This rule allows the decision maker to determine an earlier date of effect [4]. A favourable determination may result from a department initiated review (DIR) where the Department obtains information from an employer relating to the pensioner's wages or salary. The DIR may occur at a particular point in time and/or because the end date of the agreed review period has arrived. If the change is the result of a notified change of circumstances to the Department by the pensioner, subsection 56G(2) must apply.
More ? [68]
VEA ? [69]
Where the updated earnings information shows that the rate of income held over the review period was too low (i.e. the assumed rate of earnings has been exceeded), the lower pension entitlement applies from the day that the amending determination is made (or a later day, as specified in the determination). Retrospective pension reductions do not arise where a specific review initiated by the Department is in place, except for non-compliance with review conditions. The date of effect rule for adverse determinations arising out of a Departmental review, rather than through a pensioner's notification of changed circumstances, is provided for in section 56H [5] VEA. This section does not allow a date of effect earlier than the date that the amending determination is made. However, this approach for adverse pension outcomes at the end of a specific review period will not apply if the pensioner breaches the notification obligations as agreed at the commencement of the review period
VEA ? [70]
It is necessary that assessors compare any modified notification obligations advised to the pensioner at the start of the review arrangement with the pensioner information received, to determine whether there has been a breach. For example, a pensioner will not have breached their notification obligations if prior agreement was reached that minimal or inconsequential changes to earnings were not required to be notified until the end of the review period. Where a breach of the notification obligations is found, the date of effect will be determined under either section 56A [5] VEA (termination) or section 56B [5] VEA (reduction).
A new determination should be finalised as soon as possible following the end of the review period. A pension reassessment that is delayed beyond the end of the agreed specific review period will still be subject to the same date of effect rules as outlined for favourable and adverse determinations. This will allow the confirmed rate of annual income, if higher, to be held in the assessment from the date of the new determination. Where the confirmed rate of income is lower, the date of effect of the favourable determination is backdated to the commencement of the preceding review period. As the reduction in earnings over the review period entitles the pensioner to a higher rate of pension, delays in finalising favourable assessments should also be avoided wherever possible.
The following table shows the date of effect to be used for the pension reassessment at the end of the review period.
Scenario |
Type of Determination |
Date of Effect |
At end of a review period, a person's actual income is less than their assumed rate of earnings. |
Favourable |
Backdate to the start of the review period. |
At the end of a review period, a person's income is more than the assumed rate of earnings but less than the specified notifiable amount. |
Adverse |
Date of determination. |
At end of a review period, a person's income is more than their assumed rate of income and above their specific notifiable amount. Notification obligations have been breached. |
Adverse |
Date of earnings event. Section 56A or 56B VEA |
Section 56A [5] VEA - Automatic termination—recipient not complying with section 54 notification obligations
Section 56B [5] VEA - Automatic rate reduction—recipient not complying with section 54 notification obligations
According to section 5H of the VEA [27] income is:
Payability refers to whether or not a pension or benefit is payable to a person. A person may meet the basic eligibility criteria for a pension or benefit but that pension or benefit may not be payable to them for a number of reasons such as:
A specific review is an event-based, department-initiated review, based on anticipated or known changes to a pensioner's personal or financial circumstances, likely to impact on the rate of pension.
Examples include:
Veterans' Entitlements Act 1986.
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
Last amended: 27 August 2008
Examples of regular earnings include:
which is continuing, and which provides a regular and relatively unchanging rate of income.
Regular earnings are expected to continue over a prolonged period, or indefinitely, without periods of unemployment or sizeable variations in earnings occurring. A person with regular employment earnings should be able to provide reasonably accurate details of anticipated earnings. In these cases the calculation of the person's annual rate of income is facilitated by the knowledge that it is likely that there will only be minimal variation in earnings received from one review period to the next.
VEA ? [78]
Where the annual income [4] figure for the regular earnings is known (for example, a person coming into payment and producing last year's payment summary), it is reasonable to take this as the annual income rate. If the annual amount is not known but the income is earned on a regular basis at a constant weekly, fortnightly or monthly rate, then these known earnings can be converted to an annual figure. The period of assessment begins when the person first begins earning. Evidence of current regular earnings, and any known or notified changes, can be used to determine an assumed level of income, to carry forward into the next review period, or year.
More ? [79]
Where a pensioner receives a one-off payment of earnings (for example, an annual bonus) in addition to their regular earnings, and is assessed annually, the one-off payment is simply added to the pensioner's regular earnings to arrive at the annual rate of income. The higher combined rate of income is then held for 12 months.
Where the pensioner's earnings are subject to specific review over periods of less than a year (for example, 13 week review periods), care should be taken to attribute the one-off annual bonus payment over four concurrent review periods.
The notification obligations under section 54 [5] VEA require the pensioner to notify the Department of any event [4] or change in circumstances (as specified) that may affect pension payability within the prescribed notice period (normally 14 days).
Where a specific review period is agreed, the events and changed circumstances that the pensioner must notify may be modified in keeping with the agreement that revision of the annual rate will occur at the end of the review period.
The date of effect [4] for any change in regular earnings depends on whether or not the pensioner complies with their notification requirements.
Compliance requires that the pensioner notifies a specified earnings event or changed circumstance within the notification period, or alternatively notifies an event or change at the end of the review period (where those events/changes are covered by any agreed modification to the notification requirements).
Non-compliance arises where the pensioner does not notify an event/change within the notification period, where that event/change is not otherwise included as part of any agreed modification to the specified notifiable events under section 54.
Where there is compliance:
Where the pensioner breaches their notification obligations, the date of effect for pension termination or reduction is the date of the earnings event (sections 56A VEA, 56B VEA).
According to section 5H of the VEA [27] income is:
An event is an incident or change in circumstances that may cause a change in income support entitlement. The 'date of event' is the day on which this event occurs.
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
Last amended: 27 August 2008
Variable earnings include:
The common element in these cases is that income [4] is not earned at a constant or clearly recognisable rate.
Where income is not earned at a constant or clearly recognisable rate, and the delegate [4] is satisfied that employment is continuing, it is acceptable to average the variable earnings over a specific period (which may include breaks in employment), to obtain the annual income rate to be held over that period.
Variable earnings cases are usually subject to specific review [4] arrangements (commonly of 13 weeks), because the averaging of the changing income amounts over a given period provides a reasonable reflection of the current rate of income, and therefore of the annual rate.
The selected review period should be of a duration best suited to the pattern of employment. A 12 or 14 week period may be preferred to 13 weeks, where earnings are paid fortnightly. The assessment process begins at the start of the review period with an estimate of earnings, based on available evidence. At the end of the review period the availability of payslips and other supporting documentation will allow the correct rate of earnings to be established. The previously held rate is then adjusted, with the payment of arrears or recovery of overpayments as appropriate.
More ? [85]
VEA ? [86]
$790 ? 13 = $60.76 per week or $121.52 per fortnight.
In this example, the confirmed earnings rate of $121.52 per fortnight replaces the held assumed rate of $200 per fortnight. As earnings have fallen, a favourable determination is required with the date of effect [4] being determined under section 56G(3) [5] VEA. The available discretion in this date of effect rule, to allow a backdated increase to the start of the initial review period, must be applied in all such cases as the assumed rate of annual income initially held has now been shown to be invalid. The confirmed rate of $121.52 is then held (subject to any further changes notified by the pensioner) as the assumed rate for the next 13 weeks.
More ? [87]
$1,650 ? 13 = $126.92 per week or $253.84 per fortnight.
The confirmed earnings rate of $253.84 replaces the assumed held rate of $200. As the confirmed earnings exceed the assumed amount, an adverse pension reassessment is required. Provided the pensioner has complied with their notification requirements, the date of effect for the adverse determination will be the date that the amending determination is made (or a later date, as specified).
The date of effect of the adverse determination will only be backdated to the start of the initial review period where it is found that the pensioner failed to comply with their notification obligations. A finding of non-compliance or otherwise will be based on the nature of the advice provided to the pensioner at the start of the review period, regarding the specified events or changes in circumstances that must still be notified during the review period.
Where there are repeated short periods of employment separated by long periods of unemployment, it may be more appropriate to treat each employment period as resulting in one-off earnings, rather than by averaging the earnings over a review period.
A three-month rule generally applies in these circumstances. Short periods of employment separated by periods of non-earnings of less than three months should continue to be treated as variable earnings, with all earnings amounts being totalled and then averaged over the agreed review period to arrive at the annual rate.
Where a further earnings event falls more than three months after an earlier period of employment, it should be regarded as a separate period of one-off earnings and should be assessed independently of the earlier period of earnings. This approach is adopted because the longer passage of time is regarded as breaking any connection with the earlier period of earnings. The further earnings arise out of a new event, requiring that a fresh assessment of the annual rate of income be made.
Applying a three-month rule to distinguish one-off periods of employment from other employment accords with the current practice of generally applying a 13 week review period to variable earnings. In 'Harris' the High Court accepted that it may be appropriate in some cases to treat intermittent work as providing a continuing source of income, and to take an average of earnings over a period. In other cases the High Court accepted that it may be appropriate to treat each period of employment as a separate source of income, yielding a particular amount of earnings. The High Court recognised that it is the circumstances of each earnings case which shows which of the alternative treatments is to be preferred.
VEA ? [88]
The same notification obligations and date of effect rules apply to cases of variable earnings as apply to regular earnings. Where a specific review period is agreed, the pensioner's obligations may have been modified to exclude the requirement that minimal or inconsequential increases in earnings be notified within the usual 14 day period. The pensioner is still obliged to advise of earnings events or changes that fall outside the agreed arrangements, as notified to the pensioner.
Notified earnings changes during the review period will prompt an immediate reassessment. Where the review is not undertaken until the end of the review period, this is an administrative arrangement initiated by the Department and the appropriate date of effect rules outlined in the Regular Earnings section are applied.
More ? [89]
According to section 5H of the VEA [27] income is:
A Delegate of the Commission [4] is a decision-maker who has been delegated authority to exercise the Commission's powers for the administration of pensions under the VEA [4].
A specific review is an event-based, department-initiated review, based on anticipated or known changes to a pensioner's personal or financial circumstances, likely to impact on the rate of pension.
Examples include:
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
Last amended: 10 May 2012
Single period (short term or one-off) earnings are not limited to income [4] from employment for one day, but arise where the employment is not likely to be repeated in the short to medium term (generally, within three months). Short term or single period earnings are generally for periods of several days to several weeks. The knowledge that isolated, one-off periods of employment are limited and not likely to be repeated allows for these earnings to be annualised. That is, the known income amount for the limited period of employment becomes the annual rate of income.
Examples of single period (short-term or one-off) employment include:
Pension entitlements are calculated with reference to an annual rate of income. In circumstances of one-off or very short-term periods of employment, the amount earned should be taken to be the annual rate. This is because further earnings over the course of the year are not expected. Delegates [4] should use discretion to annualise short-term periods of irregular or casual income over the entire year. This will be appropriate where it is known that further periods of one-off employment are unlikely to recur within three months. The decision to annualise earnings should be considered carefully, with regard to the characteristics of the employment undertaken and the impact that annualising the earnings will have on the pensioner's assessment. The policy intent is for annualisation of earnings to not disadvantage pensioners where a more appropriate assessment of earnings could be applied.
Before treating one-off earnings as the annual rate of income, delegates should be satisfied that the following circumstances exist:
In considering these factors, the person's recent employment history and the likelihood of future paid employment should be taken into account.
The test is whether the employment can be accurately defined as ordinary income for remunerative work undertaken by the person. If start and end dates are known, and the period of employment is for a substantial number of weeks, then it may be more appropriate to hold the earnings over the actual period for which the person was employed, rather than treating these on-off earnings as the annual rate of income.
A pensioner receives a one-off earnings amount of $1,000 during a single fortnight, as a result of completing a contract that is not expected to be repeated. This income amount reflects the total income likely to be received by the pensioner, and an annual rate of $1,000 is held for 12 months (annualisation). It is not correct to hold an annual rate of $26,000 for the fortnight concerned, and to hold nil income for the rest of the year, as the assessment for the affected fortnight wrongly concludes that the earnings are to continue.
A pensioner undertakes full time work for a continuous seven week period, earning the same amount each week. The period of employment has a defined beginning and end date. The pensioner does not intend to undertake a further period of work. The income earned over this period should be held over the seven weeks in which it was earned, rather than annualised. This is because the earnings more accurately fit the definition of ordinary income from remunerative work undertaken by the pensioner.
Where a person has multiple one-off earnings events, each of those earnings events results, after annualisation, in a rate of income to be held for 12 months. Where a second period of one-off employment occurs within the 12 month assessment period applying to the first period of employment, both annualized amounts will be held in the pension assessment independently during the interval where the 12 month periods corresponding to the two earnings amounts overlap.
DRS should be used to set reviews to delete each annualized amount at the end of the 12 month assessment period and VIEW Electronic Minutes can be used to assist in explaining the current assessment of earnings in the assessment.
Frequent repeat episodes of 'one-off' employment should result in the pensioner's earnings being assessed as variable earnings.
The intent behind the annualisation of a period of one-off earnings is to allow a pensioner to utilize their annual Income Free Area, so as to minimize the impact of a genuine isolated period of employment on their pension payability. This approach, for smaller earnings amounts, results in a favourable assessment and is consistent with the requirement to assess the person's annual rate of income.
A large, one-off amount of earnings, annualised over the year, may be sufficient to reduce pension payability to nil. The annualised income amount should be held in the assessment for 26 fortnights. After this period the annualised amount is removed, and payability is determined anew. As the income assessment only affects payability, the reinstatement of pension does not require a new claim.
Requests by pensioners that a large, one-off receipt of earnings be held within the fortnight that the earnings are received, limiting the loss of payability to that fortnight only, cannot be agreed. Where the circumstances of the case establish that it is reasonable to hold the one-off payment as an annualised rate of income, the period of assessment cannot be reduced below the one year period.
Recognising excess income that is assessable over the following year conforms with the intent of the income test, that excess income reduces payability. This outcome should not be avoided by agreeing to assess a large one-off payment as only representing the “annual rate of income” for the fortnight in which it is received.
There is no discretion in the VEA [4] to ignore small, one-off earnings amounts. For example, a one-off earnings amount of $100 which is not expected to be repeated must be held in the assessment, at a fortnightly rate of $3.84. Not recording small earnings amounts will result in an incorrect income amount being held if future earnings do arise, or if deemed income amounts are already held in the assessment.
More ? [99]
A pensioner is employed as a Christmas Santa and earns $1000 over the Christmas period. Annual rate of $1000 divided by 26 = $38.46 per fortnight.
VEA ? [100]
The pensioner is obliged to advise of any event [4] or change in circumstances in relation to earnings. As with regular and variable earnings, the options for determining the date of effect [4] will depend on whether the review process is initiated by DVA [4] or whether the pensioner's notified changes are immediately acted on.
More ? [101]
According to section 5H of the VEA [27] income is:
A Delegate of the Commission [4] is a decision-maker who has been delegated authority to exercise the Commission's powers for the administration of pensions under the VEA [4].
Veterans' Entitlements Act 1986.
An event is an incident or change in circumstances that may cause a change in income support entitlement. The 'date of event' is the day on which this event occurs.
The date of effect, or effective date, is the day on which a certain incident or 'event' begins affecting a pension assessment.
The Department of Veterans' Affairs.
Links
[1] https://clik.dva.gov.au/user/login?destination=node/16366%23comment-form
[2] https://clik.dva.gov.au/user/login?destination=node/16418%23comment-form
[3] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn88
[4] https://clik.dva.gov.au/%23
[5] https://clik.dva.gov.au/service-eligibility-assistant-updates/all-determinations-order-date-signed-oldest-most-recent/determinations-under-vea
[6] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn89
[7] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn90
[8] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn91
[9] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn92
[10] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn93
[11] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn94
[12] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn95
[13] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn88
[14] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1018-work-bonus
[15] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn89
[16] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/income-received-cover-expenses
[17] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn90
[18] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/assessment-salary-sacrifice-amounts
[19] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn91
[20] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn92
[21] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/regular-earnings-income
[22] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn93
[23] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/variable-earnings-income
[24] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn94
[25] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/single-period-or-one-earnings-income
[26] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn95
[27] http://clik/health-procedure-library/health-information-and-management-notes-himn/vhc/072014-vhc-veterans-home-care
[28] http://clik.dva.gov.au/glossary/work-bonus-income
[29] https://clik.dva.gov.au/user/login?destination=node/16556%23comment-form
[30] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn16
[31] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn17
[32] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn18
[33] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn19
[34] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment
[35] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn16
[36] clik://LEGIS/VEA/section 5H
[37] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn17
[38] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn18
[39] clik://LEGIS/VEA/section 5H(8)
[40] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn19
[41] https://clik.dva.gov.au/user/login?destination=node/16521%23comment-form
[42] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn96
[43] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn96
[44] https://clik.dva.gov.au/user/login?destination=node/16385%23comment-form
[45] https://www.ato.gov.au
[46] https://clik.dva.gov.au/user/login?destination=node/16522%23comment-form
[47] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn97
[48] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn98
[49] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/assessment-allowances
[50] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn97
[51] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/111-income-support-effective-dates-and-pension-periods/1114-determining-effective-dates-variations-and-terminations/date-effect-annual-reviews
[52] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn98
[53] https://clik.dva.gov.au/user/login?destination=node/16354%23comment-form
[54] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn104
[55] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn104
[56] https://clik.dva.gov.au/user/login?destination=node/16509%23comment-form
[57] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn105
[58] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn106
[59] http://www.dva.gov.au/pensions_and_compensation/yandyp/Pages/index.aspx
[60] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn105
[61] https://clik.dva.gov.au/compensation-and-support-policy-library/part-10-types-income-and-assets/101-ordinary-income/1014-income-employment/specific-periodic-reviews
[62] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn106
[63] https://clik.dva.gov.au/user/login?destination=node/16381%23comment-form
[64] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn107
[65] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn107
[66] https://clik.dva.gov.au/user/login?destination=node/16356%23comment-form
[67] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn108
[68] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn109
[69] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn110
[70] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn111
[71] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn108
[72] https://clik.dva.gov.au/compensation-and-support-policy-library/part-12-compliance-and-obligations/127-specific-and-compliance-reviews/1274-departmental-initiated-reviews-and-actions
[73] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/111-income-support-effective-dates-and-pension-periods/1114-determining-effective-dates-variations-and-terminations/effective-dates-general-variations
[74] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn109
[75] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn110
[76] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn111
[77] https://clik.dva.gov.au/user/login?destination=node/16393%23comment-form
[78] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn112
[79] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn113
[80] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn112
[81] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/111-income-support-effective-dates-and-pension-periods
[82] https://clik.dva.gov.au/compensation-and-support-policy-library/part-12-compliance-and-obligations/127-specific-and-compliance-reviews/1272-specific-reviews
[83] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn113
[84] https://clik.dva.gov.au/user/login?destination=node/16414%23comment-form
[85] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn114
[86] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn115
[87] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn116
[88] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn117
[89] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn118
[90] https://clik.dva.gov.au/compensation-and-support-policy-library/part-12-compliance-and-obligations/126-overpayments
[91] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn114
[92] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn115
[93] https://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/111-income-support-effective-dates-and-pension-periods/1114-determining-effective-dates-variations-and-terminations
[94] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn116
[95] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn117
[96] https://clik.dva.gov.au/compensation-and-support-policy-library/part-12-compliance-and-obligations/121-recipient-obligations
[97] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn118
[98] https://clik.dva.gov.au/user/login?destination=node/16543%23comment-form
[99] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn119
[100] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn120
[101] https://clik.dva.gov.au/book/export/html/16366#tgt-cspol_part10_ftn121
[102] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn119
[103] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn120
[104] https://clik.dva.gov.au/book/export/html/16366#ref-cspol_part10_ftn121