Purpose of the Bill
The purpose of the Social Security and Other Legislation Amendment (Supporting the Transition to Work) Bill 2023 (the Bill) is to amend the Social Security Act 1991 (the SS Act), the Veterans’ Entitlements Act 1986 (the VE Act), the A New Tax System (Family Assistance) Act 1999 (the FA Act) and the A New Tax System (Family Assistance) (Administration) Act 1999 (the FA Admin Act) to make changes to the pension Work Bonus and the employment income nil rate period.
The pension Work Bonus allows eligible payment recipients to exempt the first $300 per fortnight in employment earnings from the income test. Unused amounts in one fortnight can be accrued as credit against earnings in another fortnight—referred to as the unused concession balance. Currently, as a temporary measure, up to $11,800 can be accrued in the unused concession balance. The Bill proposes to:
- provide new social security pensioners and certain veterans’ payment recipients over Age Pension age with a $4,000 Work Bonus unused concession balance and
- as an ongoing measure, set the concession balance limit at $11,800—the limit had been temporarily increased to this amount for the period 1 December 2022 to 31 December 2023.
The employment income nil rate period allows income support recipients whose earnings reduce their payment rate to $0 to keep being treated as a payment recipient for the purposes of concession cards, supplements, and Child Care Subsidy eligibility. The nil rate period also allows payment recipients to recommence receiving their payment if their earnings drop during the period—they do not have to make a new claim for the payment. The Bill proposes to increase the employment income nil rate period from 12 weeks to 24 weeks and extend access to JobSeeker Payment and Youth Allowance (Other) recipients who take up full-time work.
The measures were announced in September 2023 in Working Future: The Australian Government’s White Paper on Jobs and Opportunities (p. 183).
Structure of the Bill and the Bills Digest
The Bill contains 2 schedules. Schedule 1 proposes the Work Bonus changes. Schedule 2 proposes the employment income nil rate changes. The Bills Digest will provide separate background and analysis to the 2 schedules.
Committee consideration
At the time of writing, the Bill had not been referred to any committees.
Senate Selection of Bills Committee
On 18 October 2023, the Senate Selection of Bills Committee deferred consideration of the Bill to its next meeting.
Senate Standing Committee for the Scrutiny of Bills
At the time of writing, the Senate Standing Committee for the Scrutiny of Bills had not considered the Bill.
Policy position of non-government parties/independents
At the time of writing, non-government parties and independents had not commented on the Bill. The Coalition’s separate Work Bonus proposal is discussed in the ‘Coalition proposal to double the Work Bonus’ section below.
Position of major interest groups
Major interest groups had not commented on the Bill at the time of writing. The views of key stakeholder groups in relation to the Work Bonus are discussed in the ‘Proposals to expand the Work Bonus’ section below.
Financial implications
According to the Explanatory Memorandum [p. i]:
- Schedule 1 (Work Bonus changes) has an indicative cost of $42.4 million over the forward estimates from 2023–24.
- Schedule 2 (employment income nil rate period changes) will cost an estimated $42.8 million over the forward estimates from 2023–24.
Statement of Compatibility with Human Rights
As required under Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 (Cth), the Government has assessed the Bill’s compatibility with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of that Act. The Government considers that the Bill is compatible.[1]
Parliamentary Joint Committee on Human Rights
At the time of writing, the Parliamentary Joint Committee on Human Rights had not considered the Bill.
Schedule 1– Pensioner Work Bonus
The amendments in Schedule 1 will:
- provide new social security pensioners and certain veterans’ payment recipients over Age Pension age with a $4,000 Work Bonus unused concession balance and
- set the unused concession balance limit at $11,800 as an ongoing measure.
Background
The Work Bonus is designed as an incentive for pensioners over Age Pension age to earn additional income from work. It does this by modifying the pension income test; allowing a set amount of income from work to be excluded from the income test.
Pension recipients over Age Pension age are eligible for the Work Bonus. This includes Age Pension, Disability Support Pension and Carer Payment recipients, as well as Department of Veterans’ Affairs (DVA) Service Pension and Income Support Supplement recipients. From 1 July 2023, the Age Pension qualifying age is 67 years.
Income test
Pension claimants are subject to an income and an assets test which determine an eligible person’s payment rate. Both tests are applied with the test that results in the lower rate the one that is used.
In general, the income test assesses gross income from all sources including employment, income streams and deemed income from financial investments.
Under the income test for pensions, a single person’s income can be up to $204 per fortnight and a couple’s combined income can be up to $360 per fortnight before their pension rate is reduced. The amount of income a person can have before their payment rate is affected is known as the ‘free area’. Each dollar of income over the free area will reduce the single person’s and the couple’s combined fortnightly pension rate by 50 cents. This reduction is known as the ‘taper rate’.
At the time of writing, a single pensioner can have fortnightly income up to $2,397.40 per fortnight before their pension rate is reduced to zero. A couple can have fortnightly income of up to $3,666.80 before their pension rate is reduced to zero. If they receive supplementary payments such as Rent Assistance, this limit may be higher.
Financial investments are subject to the deemed income rules: assets such as superannuation accounts, shares and real estate are deemed to earn a set rate of income. This means that a set percentage of the value of the asset is included under the income test, regardless of the actual income earned on the asset.
The Work Bonus
The Work Bonus excludes the first $300 of employment income per fortnight from the income test. Employment income includes self-employment income from gainful work—work that involves personal exertion such as operating a business (but not simply managing investments). The Work Bonus applies to an individual, it cannot be shared by a couple.
The Work Bonus is separate from the income free area. This means, for example, a single person with no other income could have $504 in employment income in a fortnight and still receive the maximum pension rate - $300 would be excluded by the Work Bonus and the remaining $204 is equal to the income test free area.
Unused amounts of the Work Bonus can be accrued as credits to offset future employment income—this is known as the ‘unused concession balance’. Normally, up to $7,800 in Work Bonus credits can be accrued. However, all eligible pensioners were given a $4,000 one-off increase in their Work Bonus balance on 1 December 2022, with the credit limit temporarily increased from $7,800 to $11,800 for the period 1 December 2022 to 31 December 2023.
Origins of the Work Bonus
The Work Bonus commenced from 20 September 2009 (Schedule 7). It effectively replaced the Pension Bonus Scheme, a program introduced by the Howard Government in 1998 which was aimed at encouraging older people to remain in the workforce after they had reached pension age. The 2009 Secure and Sustainable Pensions Package closed-off the Pension Bonus Scheme to new entrants. The Pension Bonus Scheme provided a tax-free lump sum to those who deferred receiving an Age Pension and who remained in the workforce.
The Work Bonus arose from recommendations of the 2009 Harmer Review of Pensions (pp. xvii, xx). The Review made two findings in relation to the Work Bonus:
Finding 18: The Review finds that the Pension Bonus Scheme is not a particularly effective means of increasing workforce participation by older Australians and that this goal would be better pursued through the design of the pension means test to ensure that there are appropriate incentives for employment.
…
Finding 27: The Review finds that there is a case to provide more effective mechanisms to support age pensioners to maintain or take up paid work if they wish to do so. A concessional treatment of low to moderate levels of income from employment would better deal with the costs of work which are only partially offset in the current means test and be more effective than the current Pension Bonus Scheme. (p. 137)
Submissions to the Review raised concerns with the treatment of employment income:
The treatment of earned income was a recurrent theme raised in the consultations. A significant group of pensioners indicated that they were discouraged from taking up employment by the extent to which this would lead to a reduction in their pension payments. (p. 137)
The Review did not recommend a specific level for the employment income concession. In discussing the issue of employment and the Age Pension, the review found:
Taking these issues into account, and the importance of employment, the Review considers that there is a case to consider mechanisms that provide a stronger incentive for age pensioners to take up paid work, or to have transitions into retirement that allow for a combination of work and retirement.
- The first part of such an approach could involve the concessional treatment of at least some earned income (income from work) in the income test.
- The second part relates to the mechanics of the operation of the income test. The current approach is complex and involves ‘striking an annual rate’ of earnings which is particularly unsuited for responding to the higher degree of variability experienced in earnings-based income for some pensioners who undertake casual or irregular employment.
Such a change would provide a mechanism to replace the Pension Bonus Scheme. (p. 138)
Other than the Work Bonus, the Rudd Government’s 2009 Secure and Sustainable Pensions Package, announced in the 2009–10 Budget, included an increase in the rate of single pension payments (by $30 a week); a tightening of the income test so that pension rates were reduced by 50 cents for each dollar over the relevant threshold (rather than by 40 cents); and, a gradual increase in the Age Pension eligibility age from 65 to 67 (p. 9).
Changes to the Work Bonus
2009 scheme
The Work Bonus was introduced via the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009. The initial Work Bonus operated differently from the current arrangements. Under the initial Work Bonus, 50% of a pensioner’s first $500 in employment income in a fortnight was exempt from the income test. Employment income over $500 in that fortnight was added to the reduced amount to be assessed. If employment income was under $500, then 50% of the actual income was exempt—this meant that the initial Work Bonus was less generous than current arrangements which allow up to $300 in employment income per fortnight to be exempt. For example, under the initial scheme, a person with $200 in employment income in a fortnight would have $100 exempted from the income test. Under the current scheme, the full $200 amount would be exempt. The initial scheme also did not allow for unused amounts of the Work Bonus to be banked.
2011 scheme
In 2011, the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011 made two changes:
- it disregarded up to $250 per fortnight from the income test (rather than 50% of the first $500 in employment income)
- it allowed for unused amounts to be saved as credits—up to $6,500 could be saved as an ‘unused concession balance’.
2019 changes
In 2019, the Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Act 2019 made a number of changes to the Work Bonus. The legislation:
- increased the pension Work Bonus income concession amount from $250 to $300 per fortnight
- increased the amount of unused Work Bonus amounts that can be saved for later use from $6,500 to $7,800 and
- allowed for the Work Bonus to apply to any remunerative work involving personal exertion, including self-employment and contract work.
2022 changes
The Social Services and Other Legislation Amendment (Workforce Incentive) Act 2022 made some temporary changes to the Work Bonus design:
The one-off increase to Work Bonus balances was announced on 2 September 2022 as an outcome of the Jobs and Skills Summit. The summit brought together unions, employers, civil society and governments to discuss issues such as skills shortages.
Proposals to expand the Work Bonus
In a December 2021 pre-budget submission, the Australian Chamber of Commerce and Industry (ACCI) argued there ‘is an army of older workers with the skills Australia needs who would still like to work, but don’t participate in the workforce as it reduces their pension’ (p. 28). ACCI recommended a number of changes including an increase in the Work Bonus:
To entice aged pensioners back into the workforce, the income free threshold and work bonus should be raised to allow pensioners to keep more of their pension when they earn income. In addition, to address the current skill shortage, as a temporary measure until June 2023, consideration should be given to allow Australians who are already in receipt of the aged pension as at 1 January 2022 to earn at a significantly higher rate before their age pension begins to be reduced, with the aim of bringing pensioners back into the workforce for 2 to 3 days per week. (pp. 28–29)
In a December 2021 media release, national, state and territory chambers of commerce argued that getting older skilled workers back into the labour force would help make up for the lack of skilled migrants caused by border closures during the COVID-19 pandemic.
COTA, a group representing older Australians recommended an increase in the Work Bonus in its January 2022 pre-budget submission (p. 17). In its submission to the Employment White Paper, COTA welcomed the 2022 temporary changes but stated that this was ‘not a long-term approach’ (p. 8). COTA called for ‘research to be commissioned to ascertain both the degree to which the income test is an impediment to continued part time work, and the probable threshold levels that would be a “tipping point”, so that there is an evidence base for policy decisions’ (p. 9).
National Seniors, an advocacy group for older Australians, has been campaigning for income test changes to encourage Age Pension recipients to work. National Seniors has called for employment income to be made ‘exempt from the income test for pensioners with limited savings or assets’. An alternative policy proposed in National Seniors’ submission to the Employment White Paper is for a 2-year trial of a 32.5% tax on employment income for pensioners rather than an income test taper rate (pp. 20–23). Under this proposal, employment income would not be assessed under the income test. National Seniors also suggested a 32.5% taper rate for income over the free areas as an alternative—this taper rate would apply to all payments (pp. 22–23).
Coalition proposal to double the Work Bonus
In June 2022, Opposition Leader Peter Dutton proposed boosting the Work Bonus by increasing the fortnightly amount credited to each pensioner’s income bank from $300 to $600. He said the proposal was ‘designed to increase labour supply, will ease workplace shortages and put downward pressure on inflation and interest rates’.
The Coalition moved amendments to the Social Services and Other Legislation Amendment (Workforce Incentive) Bill 2022 to give effect to this proposal. The amendments were not agreed to by the Senate in committee.
Liberal Senator Dean Smith has a private member’s Bill before the Senate which includes the proposed increase to the Work Bonus.
Effectiveness of the changes
The number and proportion of Age Pensioners with earnings has declined since November 2016. While it is difficult to discern the impact of the 2019 changes due to the economic downturn following the COVID-19 pandemic, the December 2022 changes and tight labour market do not appear to have significantly affected the proportion of Age Pension recipients with earnings (Figure 1). According to Department of Social Services data, in July 2019, around 4.0% of Age Pensioners (101,490) had earnings from employment. In July 2023, 3.2% of Age Pensioners (80,895) had earnings.
Figure 1 Age Pensioners with earnings from employment (%)
Source: Parliamentary Library estimates using monthly data from 'DSS Income Support Recipients – Monthly Time Series August 2023’, Department of Social Services (DSS).
The Age Pension qualifying age was gradually increased from 65 to 67 years from 1 July 2017 to 1 July 2023. This eligibility change may have also affected the number of pensioners with earnings as employment rates decline as age increases (Table LM9, Labour force, Australia, Detailed, ABS).
In August 2022, the Department of Social Services (DSS) briefed Minister Amanda Rishworth on the Coalition’s proposal to increase the Work Bonus. According to the briefing:
There is no evidence to suggest increasing the Work Bonus would incentivise retirees back into the workforce:
a) Pensioners already have the opportunity to earn a significant amount of income from work without affecting their Age Pension and currently 97 per cent of pensioners choose not to work.
b) The number of pensioners reporting income from employment is in long-term decline despite an increase in the value of the Work Bonus concession of $50 per fortnight (to $300 per fortnight) in 2019.
c) The low number of pensioners undertaking work and the lack of take-up of the Work Bonus indicates pensioners are likely not working due to other factors, such as a desire to be retired, physical impairments, and the type of work available. This is supported by the findings of the 2020 Retirement Incomes Review. (pp. 46–47)
The Albanese Government’s employment white paper, Working Future: The Australian Government’s White Paper on Jobs and Opportunities, did not set out any evidence that increasing the Work Bonus would increase the participation of pensioners in the workforce. The white paper stated: ‘The pension Work Bonus is designed to specifically reward pensioners who are working’ (p. 230). This suggests the changes are most likely to benefit those already working.
Working age payment recipients have a tighter income test
The August 2022 DSS briefing to the Minister suggested that rather than looking to the Work Bonus to boost labour force participation, ‘attempts to address workforce shortages would be better focused on activating people who are of working age and have less barriers to work than age pensioners’ (p. 47).
Those on working age payments such as JobSeeker Payment have a tighter income test with singles having an income free area of $150 per fortnight compared to $204 per fortnight for pensioners (p. 49). For a JobSeeker Payment recipient, each dollar of income between $150 and $256 per fortnight reduces their payment rate by 50 cents (the same taper rate as pensioners). However, for JobSeeker Payment recipients, the taper rate increases to 60 cents for each dollar of income over $256 per fortnight (p. 49).
There is no Work Bonus equivalent for JobSeeker Payment and other working-age payment recipients. Working-age payment recipients can access Working Credit, an income test concession which allows for credits to be accrued during periods without private income that can be used to reduce assessed income at a later date. Working Credits accrue for any fortnights where a person’s income is below $48 per fortnight. Up to $1,000 can be accrued ($3,500 for Youth Allowance (Other) recipients).
The higher payment rate combined with a more generous income test and Work Bonus arrangements mean that a single Age Pension recipient could earn over $1,200 more in employment income per fortnight before losing their payment than a single person on JobSeeker Payment could before losing their payment (pp. 49, 53).
Numbers affected
In her second reading speech on the Bill, Minister for Social Services Amanada Rishworth stated that ‘more than 195,000 senior Australians who commence on a pension each year’ would benefit from the measure to provide new eligible pensioners with a $4,000 Work Bonus unused concession starting balance.
Key provisions
Social Security Act 1991
Section 1073AB of the Social Security Act 1991 provides for the Work Bonus unused concession balance. Item 1 of Schedule 1 repeals and substitutes subsection 1073AB(1) so that:
- on 1 January 2024, a person retains any unused concession balance that they had immediately before that date and
- those who first become eligible for the Work Bonus on or after 1 January 2024 will have an unused concession balance of $4,000.
Under the proposed amendment, if a person ceases to receive a social security pension but retains an unused concession balance, then that person can have their unused concession balance increased to $4,000 if they commence receiving a pension again. However, this top-up only applies if, since 1 July 2024, it has been more than 2 years since they received the $4,000 commencement balance or they received a previous top-up to $4,000. This top-up provision does not apply where a person recommences receiving a pension after a suspension or employment income nil rate period.
Item 2 amends subsection 1073AB(2) to increase the unused concession balance limit from $7,800 to $11,800.
Item 4 repeals the temporary unused concession balance arrangements at section 1073AC.
Veterans’ Entitlements Act 1986
Items 6–9 of Schedule 1 make similar amendments to the Work Bonus unused concession balance provisions in the VE Act.
Schedule 2—Employment income nil rate period
The amendments in Schedule 2 will increase the maximum duration of an employment income nil rate period from 12 weeks to 24 weeks and extend access to JobSeeker Payment and Youth Allowance (Other) recipients who take up full-time work.
Background
The employment income nil rate period is intended to encourage income support payment recipients to work by allowing them to keep certain benefits attached to their payment, even though their payment rate has been reduced to zero under the income test. It also makes it easier for these payment recipients to restart their income support payment if their employment income is reduced—they will not have to make a new claim for the payment.
Where a pension or benefit recipient has some employment income and their payment is not payable due to the income test, they can still be considered to be receiving the pension or benefit for the purposes of qualifying for certain supplementary payments, concession cards and the Child Care Subsidy. Currently, the maximum duration of an employment income nil rate period is 6 fortnights from the end of the payment fortnight in which their rate was reduced to nil under the income test.
Introduction
The employment income nil rate period was introduced in 2003 as part of the Howard Government’s ‘Australians Working Together’ package, announced in the 2001 Budget (p. 131). The package included a broad suite of measures aimed at providing incentives and assistance for people on income support to take up paid work (pp. 120–132). The measures were part of the Government’s initial response to the final report of the welfare review led by Patrick McClure (the McClure Review), released in 2000.
When introduced, the maximum duration was set at 6 fortnights (12 weeks) and this has not changed since.
How the employment income nil rate period works
The employment income nil rate period applies to any pensioner or benefit recipient whose payment is not payable due to their or their partner’s income, if that income is made up partly or entirely of employment income. Payment recipients still need to meet other qualification requirements—their payment must only be not payable as a result of the income test. For example, to be eligible for JobSeeker Payment a person needs to be considered ‘unemployed’. A JobSeeker Payment recipient may have employment income and still be considered unemployed—for example, where the work is casual or short-term.
During the employment income nil rate period, an individual is still considered to be receiving their social security pension or benefit for the purposes of:
- Child Care Subsidy—the higher rate Additional Child Care Subsidy (Transition to Work) is only paid to those receiving certain social security payments
- Rent Assistance payments to their partner—both members of the couple are treated as receiving a social security pension or benefit. The impact depends on whether the couple are receiving a pension or a benefit payment, and whether they have any dependent children.
- applying the benefit income test to their partner—their partner will be treated as if both members of the couple are receiving a social security pension or benefit
- supplementary benefits paid to recipients of certain payments (who meet the supplement-specific criteria):
- retaining their Health Care Card or Pensioner Concession Card.
If, during the employment income nil rate period, the person reports a lower income that means at least a part-rate payment can be made to them, then receipt of the social security payment resumes without the need for a new claim. If the payment is not reinstated before the end of the employment income nil rate period, then the person’s payment is cancelled at the end of that period. This will affect their eligibility for the payments and concession cards listed above.
An individual who has lost eligibility for an income support payment due to their or their partner’s employment income can continue to qualify for a Health Care Card or Pensioner Concession Cards for a certain periods. The extended eligibility period depends on the concession card and the person’s circumstances. These provisions are separate from the employment income nil rate period.
Employment white paper
The Albanese Government’s employment white paper, Working Future: The Australian Government’s White Paper on Jobs and Opportunities, found:
It is often reported that the risk of losing access to concession cards and child care subsidies, or needing to reapply for payment if a job doesn’t work out, can discourage job seekers from taking on work. This is particularly true in circumstances where available roles are short term. Evidence indicates that people who have some work are twice as likely to ultimately exit income support than those who don’t. It is critical that people are not deterred from taking on job opportunities. (p. 229).
The white paper announced 2 changes to the employment income nil rate period:
To help smooth the transition between income support and work, and encourage more people to take up work, the Government will extend the nil rate period from 6 to 12 fortnights (subject to the passage of legislation) ... This extension will give income support recipients more confidence to take up work opportunities, with less need to worry about reapplying for payment and associated benefits.
Access to the nil rate period is also being expanded to recipients who take up full-time work and therefore no longer meet the definition of being unemployed under the Social Security Act 1991. This will encourage people to take up full-time opportunities where they may previously have been concerned that, if the job didn’t work out, they would need to reapply for payment. As a result of these changes, people will be better supported to get back into work and have greater certainty they can access income support should they need it again. (pp. 229–230)
The white paper did not present any evidence as to the impact of the employment income nil rate period and its effectiveness as a work incentive.
Numbers affected
According to government estimates, around 138,000 recipients each year will benefit from the employment income nil rate period measure, particularly those on the JobSeeker Payment and Youth Allowance (other).
Key provisions
Social Security Act 1991
Item 1 of Schedule 2 amends paragraph 23(4A)(h) to increase the maximum duration of the employment income nil rate period from 12 to 24 weeks from the end of the instalment period in which the person’s pension or benefit ceases to be payable.
Item 3 inserts new subsection 23(4AB) so that certain provisions will not apply in determining whether an individual continues to be otherwise qualified for their social security payment in order for them to be eligible for the employment income nil rate period. As discussed above, the employment income nil rate period only applies where a person still meets the non-income test related qualification and payability requirements for their payment. The provisions that would not apply under the proposed amendment are the Youth Allowance (Other) qualification requirements that a person not be undertaking full-time paid work of 35-hours a week or more (subparagraph 540(2)(a)(iii) and subparagraph 540(2)(b)(iii)), and the JobSeeker Payment qualification requirement that a person be unemployed (subparagraph 593(1)(a)(i)). The effect of this proposed amendment is that Youth Allowance (Other) and JobSeeker Payment recipients who take up full-time work will now be eligible for an employment income nil rate period. Previously, only those recipients of these payments who took up part-time or short-term work were eligible.
Item 4 repeals and substitutes paragraph 1061ZEA(2)(h) to amend the extended qualification requirements for the Pensioner Concession Card where a person ceases to receive their income support payment due to employment income. The amendments increase the extended qualification period from 12 weeks to 24 weeks. The amendments will also allow some single parents on JobSeeker Payment or Youth Allowance (Other) who enter into full-time work to retain their Pensioner Concession Card for 26 weeks. This changes the current arrangement for this cohort where they can retain their Pensioner Concession Card for 12 weeks and are then provided with a Health Care Card for a further 14 weeks (the Health Care Card offers fewer concessions than the Pensioner Concession Card).
Items 6 and 7 amend paragraph 1061ZMA(2)(h) and subsection 1061ZMA(3), respectively, to change the extended qualification duration for the Health Care Card where a person ceases to receive their income support payment due to employment income. The duration is extended from 12 weeks to 24 weeks.
A New Tax System (Family Assistance) Act 1999
Section 85CK of the FA Act sets out eligibility for the Additional Child Care Subsidy (Transition to Work). Subsection 85CK(2) provides that an individual is eligible for the Additional Child Care Subsidy (Transition to Work) if the individual ceased receiving an eligible income support payment fewer than 12 weeks before the start of the relevant Child Care Subsidy fortnight. Eligible Additional Child Care Subsidy (Transition to Work) income support payments are Parenting Payment, JobSeeker Payment, Disability Support Pension, Youth Allowance, Carer Payment, Special Benefit, Austudy, Farm Household Allowance and means tested ABSTUDY payments.
Item 10 amends subsection 85CK(2) to increase the 12 week period to 24 weeks.