Commonwealth: Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 (Cth)

Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 No. 60, 2009 An Act to amend the law relating to social security, veterans' affairs, family assistance and aged care, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Increased pension rates on 20 September 2009 Part 1—Increased maximum basic rate Social Security Act 1991 Part 2—Disability support pension for persons under 21 with dependent children Division 1—Main amendments Social Security Act 1991 Division 2—Related amendments Social Security Act 1991 Part 3—Other amendments Social Security Act 1991 Part 4—Application of amendments Schedule 2—Indexation using the Pensioner and Beneficiary Living Cost Index Social Security Act 1991 Schedule 3—Indexation using combined couple benchmark Social Security Act 1991 Schedule 4—Pension supplements Part 1—Key concepts Social Security Act 1991 Part 2—Amendment of Rate Calculators Social Security Act 1991 Part 3—Seniors supplement and quarterly pension supplement Social Security Act 1991 Social Security (Administration) Act 1999 Part 4—Other amendments Income Tax Assessment Act 1997 Social Security Act 1991 Social Security (Administration) Act 1999 Part 5—Application and transitional Schedule 5—Flow‑through of pension supplement to CPRS Social Security Act 1991 Schedule 6—Income tests Part 1—Taper rate Social Security Act 1991 Part 2—Income free area Social Security Act 1991 Part 3—Application of amendments Schedule 7—Work bonus Social Security Act 1991 Schedule 8—Employment income attribution for persons of pension age Social Security Act 1991 Schedule 9—Pension bonus scheme Social Security Act 1991 Schedule 10—Transitional arrangements Part 1—Main amendment Social Security Act 1991 Part 2—Related amendments Division 1—Amendments commencing on 20 September 2009 Social Security Act 1991 Division 2—Amendments commencing on 21 September 2009 Social Security Act 1991 Schedule 11—Pension age Social Security Act 1991 Schedule 12—Advance payments Social Security Act 1991 Schedule 13—Commonwealth seniors health card Social Security Act 1991 Veterans' Entitlements Act 1986 Schedule 14—Indexation under the family assistance law A New Tax System (Family Assistance) Act 1999 Schedule 15—Portability of payments Social Security Act 1991 Schedule 16—Excluded income Social Security Act 1991 Veterans' Entitlements Act 1986 Schedule 17—Amendments relating to aged care Part 1—Main amendments Aged Care Act 1997 Part 2—Application provisions Schedule 18—Operational area Veterans' Entitlements Act 1986 Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 No. 60, 2009 An Act to amend the law relating to social security, veterans' affairs, family assistance and aged care, and for related purposes [Assented to 29 June 2009] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 29 June 2009 2. Schedule 1 20 September 2009. 20 September 2009 3. Schedule 2 The day on which this Act receives the Royal Assent. 29 June 2009 4. Schedule 3 1 January 2010. 1 January 2010 5. Schedule 4 20 September 2009. 20 September 2009 6. Schedule 5 Immediately after the commencement of Schedule 1 to the Carbon Pollution Reduction Scheme Amendment (Household Assistance) Act 2009. Does not commence However, if that Schedule does not commence, the provision(s) do not commence at all. 7. Schedules 6, 7 and 8 20 September 2009. 20 September 2009 8. Schedule 9 The day on which this Act receives the Royal Assent. 29 June 2009 9. Schedule 10, Part 1 20 September 2009. 20 September 2009 10. Schedule 10, Part 2, Division 1 20 September 2009. 20 September 2009 11. Schedule 10, Part 2, Division 2 21 September 2009. 21 September 2009 12. Schedule 11 The day on which this Act receives the Royal Assent. 29 June 2009 13. Schedule 12 1 July 2010. 1 July 2010 14. Schedule 13 1 July 2009. 1 July 2009 15. Schedule 14, items 1 and 2 30 June 2009. 30 June 2009 16. Schedule 14 item 3 3 July 2009. 3 July 2009 17. Schedule 14, items 4 and 5 30 June 2009. 30 June 2009 18. Schedule 15 20 September 2009. 20 September 2009 19. Schedule 16 1 July 2009. 1 July 2009 20. Schedule 17 20 September 2009. 20 September 2009 21. Schedule 18 The day on which this Act receives the Royal Assent. 29 June 2009 Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Increased pension rates on 20 September 2009 Part 1—Increased maximum basic rate Social Security Act 1991 1 At the end of Part 3.16 Add: Division 7—Increase in maximum basic rate of some pensions on 20 September 2009 1206GE Maximum basic rate of some single pensions increased on 20 September 2009 (1) This Act has effect as if, on 20 September 2009, each indexed amount of pension MBR that is described in subsection (2) and substituted under subsection 1192(1) (as affected by Division 3, if relevant) for another amount on that day were in turn replaced with an amount equal to the indexed amount plus $1,560.00. Note: For pension MBR see item 1 of the table in section 1190. (2) Subsection (1) applies to the amounts of pension MBR specified in the following provisions: (a) column 3 of each of items 1, 3, 4 and 5 of the table in point 1064‑B1; (b) column 3 of each of items 1, 3, 4 and 5 of the table in point 1065‑B1; (c) point 1066‑B1. Part 2—Disability support pension for persons under 21 with dependent children Division 1—Main amendments Social Security Act 1991 2 Paragraphs 117(b) and (d) Omit "and has not turned 21", substitute ", has not turned 21 and does not have any dependent children". 3 At the end of section 117 Add: Note: For dependent child see section 5. 4 Paragraph 1064(1)(b) After "21", insert ", or of a person who has not turned 21 and has one or more dependent children". 5 At the end of subsection 1064(1) Add: Note 3: For dependent child see section 5. 6 After paragraph 1065(1)(b) Insert: and (c) disability support pension payable to a person who: (i) is permanently blind; and (ii) has not turned 21; and (iii) has one or more dependent children; 7 Subsection 1065(1) (note) Omit "Note:", substitute "Note 1:". 8 At the end of subsection 1065(1) Add: Note 2: For dependent child see section 5. 9 Subsection 1066A(2) Repeal the subsection, substitute: (2) Subsection (1) does not apply if: (a) the person is permanently blind; or (b) the person has one or more dependent children. Note 1: The rate for a disability support pension payable to a person under 21 who is permanently blind is dealt with in section 1066B. Note 2: For dependent child see section 5. Note 3: The rate for a disability support pension payable to a person under 21 who has one or more dependent children is dealt with in section 1064 or 1065. 10 Point 1066A‑B1 Omit "and whether the person has a dependent child". 11 Point 1066A‑B1 (table, column 3A) Repeal the column. 12 Point 1066A‑B1 (table, heading to column 3B) Repeal the heading. 13 Point 1066A‑B1 (table, column 4A) Repeal the column. 14 Point 1066A‑B1 (table, heading to column 4B) Repeal the heading. 15 Point 1066A‑B1 (note 2) Omit "dependent child and". 16 Point 1066A‑B1 (note 4) Omit "columns 3A and 3B", substitute "column 3". 17 After subsection 1066B(1) Insert: (1A) Subsection (1) does not apply if the person has one or more dependent children. Note 1: The rate for a disability support pension payable to a person under 21 who has one or more dependent children is dealt with in section 1065. Note 2: For dependent child see section 5. 18 Point 1066B‑B1 Omit "and whether the person has a dependent child". 19 Point 1066B‑B1 (table, column 3A) Repeal the column. 20 Point 1066B‑B1 (table, heading to column 3B) Repeal the heading. 21 Point 1066B‑B1 (table, column 4A) Repeal the column. 22 Point 1066B‑B1 (table, heading to column 4B) Repeal the heading. 23 Point 1066B‑B1 (note) Omit "dependent child and". 24 Point 1066B‑B1 (note 4) Omit "columns 3A and 3B", substitute "column 3". Division 2—Related amendments Social Security Act 1991 25 Subsection 19D(5) (subparagraph (a)(ii) of the definition of maximum payment rate) After "21", insert ", or is under 21 and has one or more dependent children". 26 Subsection 19D(5) (paragraph (b) of the definition of maximum payment rate) After "21", insert ", or is under 21 and has one or more dependent children". 27 Subsection 19D(5) (paragraph (d) of the definition of maximum payment rate) Omit "and not blind", substitute ", is not blind and does not have any dependent children". 28 Subsection 19D(5) (paragraph (e) of the definition of maximum payment rate) Omit "and is blind", substitute ", is blind and does not have any dependent children". 29 Subsection 1061JU(4) (subparagraph (a)(ii) of the definition of maximum basic rate) After "21", insert ", or is under 21 and has one or more dependent children". 30 Subsection 1061JU(4) (paragraph (b) of the definition of maximum basic rate) After "21", insert ", or is under 21 and has one or more dependent children". 31 Subsection 1061JU(4) (paragraph (d) of the definition of maximum basic rate) Omit "and not blind", substitute ", is not blind and does not have any dependent children". 32 Subsection 1061JU(4) (paragraph (e) of the definition of maximum basic rate) Omit "and is blind", substitute ", is blind and does not have any dependent children". 33 Subsection 1061JU(4) (at the end of the definition of maximum basic rate) Add: Note: For dependent child see section 5. 34 At the end of section 1070D Add: (4) Subsections (1), (2) and (3) do not apply if: (a) the person's social security payment is disability support pension; and (b) the person has not turned 21. Note: The specific requirement for a person who is receiving disability support pension and has not turned 21 is in section 1070F. 35 Subsection 1070F(1) Repeal the subsection, substitute: (1) If: (a) the person's social security payment is disability support pension; and (b) the person has not turned 21; and (c) the rate of the person's social security payment is to be calculated in accordance with Pension Rate Calculator A or Pension Rate Calculator D; the specific requirement applicable to the social security payment is that the person comply with subsection (2) or (3). 36 At the end of section 1070L Add: (3) Subsections (1) and (2) do not apply if: (a) the person's social security payment is disability support pension; and (b) the person has not turned 21. Note: The rate of rent assistance for a person who is receiving disability support pension and has not turned 21 is worked out: (a) under section 1070N if the person has not turned 18; and (b) under section 1070P if the person has turned 18. 37 Subsection 1070N(1) Repeal the subsection, substitute: (1) The person's rate of rent assistance is worked out under this section if: (a) the person is receiving disability support pension; and (b) the person has not turned 18; and (c) the rate of the person's pension is to be calculated in accordance with Pension Rate Calculator A or Pension Rate Calculator D. 38 Subsection 1070P(1) Repeal the subsection, substitute: (1) The person's rate of rent assistance is worked out under this section if: (a) the person is receiving disability support pension; and (b) the person has turned 18 but has not turned 21; and (c) the rate of the person's pension is to be calculated in accordance with Pension Rate Calculator A or Pension Rate Calculator D. 39 Subsection 1188C(5) (definition of threshold) (table item 3, column 4) Omit "column 4B", substitute "column 4". 40 Subsection 1188C(5) (definition of threshold) (table item 4, column 4) Omit "column 4B", substitute "column 4". 41 Section 1190 (table item 1, column 2) After "21", insert "and has no dependent children". 42 Section 1190 (table item 1A) Repeal the item. 43 Section 1190 (table item 1B, column 4) Omit "column 3B" (wherever occurring), substitute "column 3". 44 Subparagraphs 1195(1)(a)(iv) and (v) Repeal the subparagraphs. 45 Subparagraph 1195(1)(b)(ii) Omit "column 3;", substitute "column 3.". 46 Subparagraphs 1195(1)(b)(iii) and (iv) Repeal the subparagraphs. 47 Section 1198B (table items 1 and 2) Repeal the items. 48 Section 1198B (table item 3, column 3) Omit "column 3B", substitute "column 3". 49 Section 1198B (table item 4, column 3) Omit "column 3B", substitute "column 3". 50 Section 1198B (table item 5, column 3) Omit "column 3B", substitute "column 3". Part 3—Other amendments Social Security Act 1991 51 Subsection 17(8) Repeal the subsection, substitute: (8) For the purposes of the definition of income cut‑out amount in subsection (1), the formula is as follows: where: maximum basic rate means the amount specified in column 3 of item 1 of the table in point 1064‑B1. ordinary free area limit means the amount specified in column 3 of item 1 in Table E‑1 in point 1064‑E4. point 1064‑BA3 amount means the pension supplement amount worked out under point 1064‑BA3 for a person who is not a member of a couple: (a) whether or not the person for whom the income cut‑out amount is being worked out is a member of a couple; and (b) whether or not that point applies to the person for whom the income cut‑out amount is being worked out. 52 Section 93H Repeal the section, substitute: 93H Annual pension rate Application (1) This section sets a person's annual pension rate for the purposes of this Division if the start day for the age pension is on or after 20 September 2009. Note: See clause 144 of Schedule 1A if the start day is before 20 September 2009. If person is not permanently blind (2) If the person is not permanently blind, the person's annual pension rate is the rate that would be the person's provisional annual payment rate under step 11 of the method statement in point 1064‑A1, worked out as at the start day for the age pension, if the maximum payment rate under step 4 of the method statement were the total of: (a) the person's maximum basic rate under point 1064‑B1; and (b) the amount worked out for the person using the table in subsection (4). If person is permanently blind (3) If the person is permanently blind, the person's annual pension rate is the sum of the following, worked out as at the start day for the age pension: (a) the person's maximum basic rate in the table in point 1065‑B1; (b) the amount worked out for the person using the table in subsection (4). Amount for paragraphs (2)(b) and (3)(b) (4) For the purposes of paragraphs (2)(b) and (3)(b), the table is as follows: Amount for paragraphs (2)(b) and (3)(b) Column 1 Column 2 Column 3 Item Person's family situation Amount 1 Not member of a couple $507.00 2 Partnered $423.80 3 Member of illness separated couple $507.00 4 Member of respite care couple $507.00 5 Partnered (partner in gaol) $507.00 Note 1: For member of a couple, partnered, illness separated couple, respite care couple and partnered (partner in gaol) see section 4. Note 2: The amounts are indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). 53 Section 1190 (after table item 36) Insert: Pension bonus 37. Pension supplement component for pension bonus Pension supplement component for pension bonus [subsection 93H(4)—all amounts] 54 Subsection 1191(1) (after table item 26) Insert: Pension bonus 27. Pension supplement component for pension bonus (a) 20 March (a) December highest June or December quarter before reference quarter (but not earlier than June quarter 2008) $2.60 (b) 20 September (b) June Part 4—Application of amendments 55 Application of amendments The amendments made by this Schedule apply for the purposes of working out the rates of social security payments for days on or after 20 September 2009. Note: After applying those amendments, different rates for some social security payments may be worked out under Schedule 1A to the Social Security Act 1991. Schedule 2—Indexation using the Pensioner and Beneficiary Living Cost Index Social Security Act 1991 1 Point 1064‑B1 (at the end of note 2) Add "See also sections 1196 to 1198 (about Pensioner and Beneficiary Living Cost Index indexation).". 2 Point 1065‑B1 (at the end of note 2) Add "See also sections 1196 to 1198 (about Pensioner and Beneficiary Living Cost Index indexation).". 3 Point 1066‑B1 (at the end of the note) Add "See also sections 1196 to 1198 (about Pensioner and Beneficiary Living Cost Index indexation).". 4 After paragraph 1189(a) Insert: (aa) the indexation of the maximum basic rates for certain social security pensions using the Pensioner and Beneficiary Living Cost Index; and 5 Subsection 1192(2) (method statement, step 4) After "amount:", insert "subject to Division 3,". 6 Subsection 1192(2) (method statement, step 4) After "(The indexed amount", insert "(including one replaced under Division 3)". 7 After Division 2 of Part 3.16 Insert: Division 3—Social security pension indexation using Pensioner and Beneficiary Living Cost Index 1196 Social security pension indexation using Pensioner and Beneficiary Living Cost Index (1) This section applies to the amount (the starting amount) referred to in column 2 of item 1 of the table in subsection 1191(1), except to the extent that it covers the maximum basic rate for pension PP (single). (2) If the indexed amount for the starting amount, worked out under section 1192 on an indexation day and disregarding section 1195 and this Division, is less than the living cost amount worked out on that indexation day using the following method statement, then that indexed amount is taken to be an amount equal to that living cost amount: Method statement Step 1. Use section 1197 to work out the living cost indexation factor on that indexation day. Step 2. Work out the current figure for the starting amount immediately before that indexation day. Note: For current figure see subsection 20(1). Step 3. Multiply the current figure by the living cost indexation factor: the result is the provisional living cost amount. Step 4. Use section 1198 to round off the provisional living cost amount: the result is the living cost amount. Note: If the indexed amount for the starting amount, worked out under section 1192, is taken to be an amount equal to that living cost amount, there may be a further increase of that replaced indexed amount under section 1195. 1197 Living cost indexation factor (1) Subject to subsections (5) and (6), the living cost indexation factor on an indexation day is: worked out to 3 decimal places. Definitions (2) For the purposes of this section, the living cost index number, in relation to a quarter, is the All Groups Pensioner and Beneficiary Living Cost Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in respect of that quarter. (3) For the purposes of this section, the reference quarter is: (a) if the indexation day is a 20 March—the most recent December quarter before the indexation day; and (b) if the indexation day is a 20 September—the most recent June quarter before the indexation day. (4) For the purposes of this section, the base quarter is the June or December quarter that: (a) is a quarter before the reference quarter; and (b) has the highest living cost index number. Rounding (5) If a living cost indexation factor worked out under subsection (1) would, if it were worked out to 4 decimal places, end in a number that is greater than 4, that indexation factor is to be increased by 0.001. (6) If a living cost indexation factor worked out under subsections (1) and (5) would be less than 1, that indexation factor is to be increased to 1. Publication of substituted living cost index numbers (7) Subject to subsection (8), if at any time (whether before or after the commencement of this section) the Australian Statistician publishes a living cost index number for a quarter in substitution for a living cost index number previously published by the Australian Statistician for that quarter, the publication of the later living cost index number is to be disregarded for the purposes of this section. Change to reference base (8) If at any time (whether before or after the commencement of this section) the Australian Statistician changes the reference base for the Pensioner and Beneficiary Living Cost Index, regard is to be had, for the purposes of applying this section after the change takes place, only to living cost index numbers published in terms of the new reference base. 1198 Rounding off amounts (1) If a provisional living cost amount is a multiple of $2.60, the provisional living cost amount becomes the living cost amount. (2) Subject to subsection (3), if a provisional living cost amount is not a multiple of $2.60, the living cost amount is the provisional living cost amount rounded up or down to the nearest multiple of $2.60. (3) If a provisional living cost amount is not a multiple of $2.60 but is a multiple of $1.30, the living cost amount is the provisional living cost amount rounded up to the nearest multiple of $2.60. Schedule 3—Indexation using combined couple benchmark Social Security Act 1991 1 Point 1064‑B1 (note 2) Repeal the note, substitute: Note 2: The maximum basic rates are adjusted 6 monthly: see sections 1191 to 1198A. 2 Point 1065‑B1 (note 2) Repeal the note, substitute: Note 2: The maximum basic rates are adjusted 6 monthly: see sections 1191 to 1198A. 3 Point 1066‑B1 (note) Repeal the note, substitute: Note: The maximum basic rate is adjusted 6 monthly: see section 1198A. 4 Section 1190 (table item 1, column 2) After "social security pension", insert "payable to a person who is partnered or for pension PP (single)". 5 Section 1190 (table item 1, column 4) Omit: [Pension Rate Calculator A—point 1064‑B1—Table B—column 3—all amounts] [Pension Rate Calculator B—point 1065‑B1—Table B—column 3—all amounts] [Pension Rate Calculator C—point 1066‑B1—the annual rate] substitute: [Pension Rate Calculator A—point 1064‑B1—Table B—item 2—column 3] [Pension Rate Calculator B—point 1065‑B1—Table B—item 2—column 3] 6 Section 1190 (after table item 1) Insert: 1AAA. Maximum basic rates for a social security pension that are to be worked out by reference to the maximum basic rates for a social security pension payable to a person who is partnered single pension rate MBR [Pension Rate Calculator A—point 1064‑B1—Table B—items 1, 3, 4 and 5—column 3] [Pension Rate Calculator B—point 1065‑B1—Table B—items 1, 3, 4 and 5—column 3] [Pension Rate Calculator C—point 1066‑B1—the annual rate] 7 Paragraph 1195(1)(a) Repeal the paragraph, substitute: (a) a category A amount is the annual rate specified in point 1068A‑B1; and 8 Subsection 1195(2) Repeal the subsection, substitute: (2) If: (a) a category A amount is to be indexed under this Division on an indexation day; and (b) 25% of the annualised MTAWE figure for whichever of the following quarters is applicable: (i) if the indexation day is a 20 March—the most recent December quarter; (ii) if the indexation day is a 20 September—the most recent June quarter; exceeds the indexed amount for the category A amount; then: (c) the indexed amount for the category A amount is to be increased by an amount equal to the excess; and (d) if the indexed amount for the category A amount (as increased under paragraph (c)) is not a multiple of $2.60, the indexed amount (as increased under paragraph (c)) is to be further increased by rounding up to the next highest multiple of $2.60. (2A) If: (a) a category B amount is to be indexed under this Division on an indexation day; and (b) 50% of the combined couple benchmark for that indexation day exceeds the indexed amount for the category B amount; then: (c) the indexed amount for the category B amount is to be increased by an amount equal to the excess; and (d) if the indexed amount for the category B amount (as increased under paragraph (c)) is not a multiple of $2.60, the indexed amount (as increased under paragraph (c)) is to be further increased by rounding up to the next highest multiple of $2.60. (2B) For the purposes of this section, the combined couple benchmark, for an indexation day, is 41.76% of the annualised MTAWE figure for whichever of the following quarters is applicable: (a) if the indexation day is a 20 March—the most recent December quarter; (b) if the indexation day is a 20 September—the most recent June quarter. 9 Before section 1198B Insert: 1198A Adjustment of single pension rate MBR amounts (1) This Act has effect as if, on 20 March (an indexation day) and 20 September (an indexation day) each year, the adjusted single pension amount were substituted for each single pension rate MBR amount (see item 1AAA of the table in section 1190). (2) For the purposes of this section, the adjusted single pension amount is worked out as follows: Method statement Step 1. Work out the amount substituted for the amount specified in column 3 of item 2 of Table B in point 1064‑B1 on that indexation day under section 1192. Step 2. Multiply the amount worked out at step 1 by 2. Step 3. Work out 66.33% of the amount worked out at step 2. Step 4. Round the amount worked out at step 3 to the nearest multiple of $2.60 (rounding up if necessary): the result is the adjusted single pension amount. Schedule 4—Pension supplements Part 1—Key concepts Social Security Act 1991 1 After section 20 Insert: 20A Pension supplement rate definitions (1) The combined couple rate of pension supplement is the sum of the following: (a) 4 times the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple); (b) twice the annual rate of telephone allowance for a person: (i) to whom section 1061SB (increased rate for home internet) applies; and (ii) who is partnered (partner getting pension or benefit, and partner getting telephone allowance at the increased rate); (c) twice the annual rate of pharmaceutical allowance for a person who is partnered; (d) twice the pension supplement basic amount for a person who is partnered; (e) if $525.20 exceeds twice the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple)—the amount of the excess; rounded up to the nearest multiple of $5.20. Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). Note 2: This rate is an annual rate. (2) The combined couple rate of minimum pension supplement is the sum of the following: (a) 4 times the annual rate of utilities allowance for a person who is a member of a couple (other than an illness separated couple, respite care couple or temporarily separated couple); (b) twice the annual rate of telephone allowance for a person: (i) to whom section 1061SB (increased rate for home internet) applies; and (ii) who is partnered (partner getting pension or benefit, and partner getting telephone allowance at the increased rate); rounded up to the nearest multiple of $5.20. Note 1: This rate is indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). Note 2: This rate is an annual rate. (3) For the purposes of subsection (1) or (2), a rate mentioned in a paragraph of that subsection is that rate as at 20 September 2009. Note: Those subsections adopt those rates as indexed on 20 September 2009. (4) A person's minimum pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of minimum pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: A person's minimum pension supplement amount is an annual rate. (5) A person's pension supplement basic amount depends on which family situation in the following table applies to the person. The person's pension supplement basic amount immediately before 20 September 2009 is the corresponding amount set out in the table. Item Person's family situation Amount as at 19 September 2009 1 Not member of couple $507 2 Partnered $423.80 3 Member of illness separated couple $507 4 Member of respite care couple $507 5 Partnered (partner in gaol) $507 Note 1: The amount in each item of the table will be indexed on 20 September 2009 in line with any increase in CPI (see subsection 1192(3C)). Note 2: For the purposes of provisions other than subsection (1), each of those indexed amounts will be further indexed 6 monthly in line with CPI increases (see sections 1191 to 1194). Note 3: A person's pension supplement basic amount is an annual rate. (6) The daily rate of tax‑exempt pension supplement, for a person who is receiving a social security payment calculated for that day using a pension supplement amount, is the amount worked out as follows: (a) subtract the person's pension supplement basic amount from: (i) if the Rate Calculator produces an annual rate—the person's pension supplement amount; or (ii) if the Rate Calculator produces a fortnightly rate—26 times the person's pension supplement amount; (b) divide the result of paragraph (a) by 364. Note: The portion of the person's social security payment equal to the tax‑exempt pension supplement is exempt from income tax (see sections 52‑10 and 52‑15 of the Income Tax Assessment Act 1997). Part 2—Amendment of Rate Calculators Social Security Act 1991 2 Point 1064‑A1 (method statement, step 2) Repeal the step. 3 Point 1064‑A1 (method statement, step 4) Omit ", 2". 4 Section 1064 (Module BA) Repeal the Module, substitute: Module BA—Pension supplement Pension supplement 1064‑BA1 A pension supplement amount is to be added to the person's maximum basic rate. Residents in Australia etc. 1064‑BA2 If the person is residing in Australia and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks; the person's pension supplement amount is: (c) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1064‑BA4; and (d) otherwise—the amount worked out under point 1064‑BA3. Residents in Australia etc.—no election in force 1064‑BA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Residents in Australia etc.—election in force 1064‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1064‑BA3 as if the election were not in force; (b) from that amount, subtract the person's minimum pension supplement amount. Persons absent from Australia for more than 13 weeks 1064‑BA5 If the person is not covered by point 1064‑BA2, the person's pension supplement amount is the person's pension supplement basic amount. 5 Section 1064 (Module C) Repeal the Module. 6 Point 1065‑A1 (method statement, step 3) Repeal the step. 7 Point 1065‑A1 (method statement, step 4) Omit ", 2A and 3", substitute: "and 2A". 8 Section 1065 (Module BA) Repeal the Module, substitute: Module BA—Pension supplement Pension supplement 1065‑BA1 A pension supplement amount is to be added to the person's maximum basic rate. Residents in Australia etc. 1065‑BA2 If the person is residing in Australia and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks; the person's pension supplement amount is: (c) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1065‑BA4; and (d) otherwise—the amount worked out under point 1065‑BA3. Residents in Australia etc.—no election in force 1065‑BA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Residents in Australia etc.—election in force 1065‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1065‑BA3 as if the election were not in force; (b) from that amount, subtract the person's minimum pension supplement amount. Persons absent from Australia for more than 13 weeks 1065‑BA5 If the person is not covered by point 1065‑BA2, the person's pension supplement amount is the person's pension supplement basic amount. 9 Section 1065 (Module C) Repeal the Module. 10 Point 1066‑A1 (method statement, step 2) Repeal the step. 11 Point 1066‑A1 (method statement, step 4) Omit ", 2". 12 Section 1066 (Module BA) Repeal the Module, substitute: Module BA—Pension supplement Pension supplement 1066‑BA1 A pension supplement amount is to be added to the person's maximum basic rate. Residents in Australia etc. 1066‑BA2 If the person is residing in Australia and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks; the person's pension supplement amount is: (c) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1066‑BA4; and (d) otherwise—the amount worked out under point 1066‑BA3. Residents in Australia etc.—no election in force 1066‑BA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Residents in Australia etc.—election in force 1066‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1066‑BA3 as if the election were not in force; (b) from that amount, subtract the person's minimum pension supplement amount. Persons absent from Australia for more than 13 weeks 1066‑BA5 If the person is not covered by point 1066‑BA2, the person's pension supplement amount is the person's pension supplement basic amount. 13 Section 1066 (Module C) Repeal the Module. 14 Point 1067G‑B3A (notes 1 and 2) Repeal the notes, substitute: Note: A person's maximum basic rate under Module B of the Pension PP (Single) Rate Calculator is indexed 6 monthly in line with increases in Male Total Average Weekly Earnings (see section 1195). 15 Point 1067L‑A1 (method statement, step 1) After the step, insert: Step 1A. Work out the pension supplement amount (if any) using Module BA below. 16 Point 1067L‑A1 (method statement, step 3) After "1,", insert "1A,". 17 Section 1067L (after Module B) Insert: Module BA—Pension supplement Pension supplement 1067L‑BA1 A pension supplement amount is to be added to the person's maximum basic rate if the person is residing in Australia, has reached pension age and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks. 1067L‑BA2 The person's pension supplement amount is: (a) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1067L‑BA4; and (b) otherwise—the amount worked out under point 1067L‑BA3. Amount if no election in force 1067L‑BA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) dividing the result by 26; and (c) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (b) is not a multiple of 10 cents; rounding the amount up or down to the nearest multiple of 10 cents (rounding up if the amount is not a multiple of 10 cents but is a multiple of 5 cents). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Amount if election in force 1067L‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1067L‑BA3 as if the election were not in force; (b) from that amount, subtract 1/26 of the person's minimum pension supplement amount. 18 Point 1067L‑C1 Omit "point 1067L‑C2", substitute "points 1067L‑C1A and 1067L‑C2". 19 After point 1067L‑C1 Insert: No pharmaceutical allowance if person receiving pension supplement 1067L‑C1A Pharmaceutical allowance is not to be added to a person's maximum basic rate if a pension supplement amount has been added to that rate. 20 Point 1068‑A1 (method statement, step 1) After the step, insert: Step 1A. Work out the pension supplement amount (if any) using Module BA below. 21 Point 1068‑B5 (notes 1 and 2) Repeal the notes, substitute: Note: A person's maximum basic rate under Module B of the Pension PP (Single) Rate Calculator is indexed 6 monthly in line with increases in Male Total Average Weekly Earnings (see section 1195). 22 Section 1068 (after Module B) Insert: Module BA—Pension supplement Pension supplement 1068‑BA1 A pension supplement amount is to be added to the person's maximum basic rate if the person is residing in Australia, has reached pension age and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks. 1068‑BA2 The person's pension supplement amount is: (a) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1068‑BA4; and (b) otherwise—the amount worked out under point 1068‑BA3. Amount if no election in force 1068‑BA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) dividing the result by 26; and (c) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (b) is not a multiple of 10 cents; rounding the amount up or down to the nearest multiple of 10 cents (rounding up if the amount is not a multiple of 10 cents but is a multiple of 5 cents). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Amount if election in force 1068‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1068‑BA3 as if the election were not in force; (b) from that amount, subtract 1/26 of the person's minimum pension supplement amount. 23 Point 1068‑D1 Before "1068‑D4", insert "1068‑D3A,". 24 After point 1068‑D3 Insert: No pharmaceutical allowance if person receiving pension supplement 1068‑D3A Pharmaceutical allowance is not to be added to a person's maximum basic rate if a pension supplement amount has been added to that rate. 25 Section 1068A (Module BA) Repeal the Module, substitute: Module BA—Pension supplement Pension supplement 1068A‑BA1 A pension supplement amount is to be added to the person's maximum basic rate. Residents of pension age who are in Australia etc. 1068A‑BA2 If the person is residing in Australia, has reached pension age and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks; the person's pension supplement amount is: (c) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1068A‑BA4; and (d) otherwise—the amount worked out under point 1068A‑BA3. Residents of pension age in Australia etc.—no election in force 1068A‑BA3 The person's pension supplement amount is the amount worked out by: (a) working out 66.33% of the combined couple rate of pension supplement; and (b) if the result is not a multiple of $2.60, rounding the result up or down to the nearest multiple of $2.60 (rounding up if the result is not a multiple of $2.60 but is a multiple of $1.30). Note: For combined couple rate of pension supplement, see subsection 20A(1). Residents of pension age in Australia etc.—election in force 1068A‑BA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1068A‑BA3 as if the election were not in force; (b) from that amount, subtract the person's minimum pension supplement amount. Other persons 1068A‑BA5 If the person is not covered by point 1068A‑BA2, the person's pension supplement amount is the person's pension supplement basic amount. 26 Point 1068A‑C1 Before "1068A‑C2", insert "1068A‑C1A,". 27 After point 1068A‑C1 Insert: No pharmaceutical allowance if person has reached pension age 1068A‑C1A Pharmaceutical allowance is not to be added to a person's maximum basic rate if the person has reached pension age. 28 Point 1068B‑A2 (method statement, step 2) After the step, insert: Step 2A. Work out the pension supplement amount (if any) using Module DA below. 29 Point 1068B‑A3 (method statement, step 2) After the step, insert: Step 2A. Work out the pension supplement amount (if any) using Module DA below. 30 Section 1068B (after Module D) Insert: Module DA—Pension supplement Pension supplement 1068B‑DA1 A pension supplement amount is to be added to the person's maximum basic rate if the person is residing in Australia, has reached pension age and: (a) is in Australia; or (b) is temporarily absent from Australia and has been so for a continuous period not exceeding 13 weeks. 1068B‑DA2 The person's pension supplement amount is: (a) if an election by the person under subsection 1061VA(1) is in force—the amount worked out under point 1068B‑DA4; and (b) otherwise—the amount worked out under point 1068B‑DA3. Amount if no election in force 1068B‑DA3 The person's pension supplement amount is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of pension supplement; and (b) dividing the result by 26; and (c) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (b) is not a multiple of 10 cents; rounding the amount up or down to the nearest multiple of 10 cents (rounding up if the amount is not a multiple of 10 cents but is a multiple of 5 cents). Item Person's family situation Use this % 1 Partnered 50% 2 Member of illness separated couple 66.33% 3 Member of respite care couple 66.33% 4 Partnered (partner in gaol) 66.33% Note: For combined couple rate of pension supplement, see subsection 20A(1). Amount if election in force 1068B‑DA4 The person's pension supplement amount is the amount worked out as follows: (a) work out the amount for the person under point 1068B‑DA3 as if the election were not in force; (b) from that amount, subtract 1/26 of the person's minimum pension supplement amount. 31 Point 1068B‑E1 Before "1068B‑E2", insert "1068B‑E1A,". 32 After point 1068B‑E1 Insert: No pharmaceutical allowance if person receiving pension supplement 1068B‑E1A Pharmaceutical allowance is not to be added to a person's maximum basic rate if a pension supplement amount has been added to that rate. Part 3—Seniors supplement and quarterly pension supplement Social Security Act 1991 33 Part 2.25B Repeal the Part, substitute: Part 2.25B—Seniors supplement Division 1—Qualification and payability 1061U Qualification for seniors supplement A person is qualified for seniors supplement if the person is the holder of a seniors health card. 1061UA When seniors supplement is payable (1) Seniors supplement is payable to a person in relation to each day on which the person is qualified for the supplement. (2) However, seniors supplement is not payable to the person in relation to a day if: (a) before that day: (i) the person had elected not to be covered by this Part; and (ii) that election had not been withdrawn; or (b) subsection 55(5) (failing to nominate a bank account) of the Administration Act applies to the person. Division 2—Rate of seniors supplement 1061UB Rate of seniors supplement (1) The person's annual rate of seniors supplement is the amount worked out by: (a) applying the applicable percentage in the following table to the combined couple rate of minimum pension supplement; and (b) if: (i) the person is not partnered; and (ii) the amount resulting from paragraph (a) is not a multiple of $2.60; rounding the amount up or down to the nearest multiple of $2.60 (rounding up if the amount is not a multiple of $2.60 but is a multiple of $1.30). Item Person's family situation Use this % 1 Not member of couple 66.33% 2 Partnered 50% 3 Member of illness separated couple 66.33% 4 Member of respite care couple 66.33% 5 Partnered (partner in gaol) 66.33% Note: For combined couple rate of minimum pension supplement, see subsection 20A(2). (2) The person's daily rate of seniors supplement is worked out by dividing the person's annual rate by 364. Part 2.25C—Quarterly pension supplement 1061V When this Part applies (1) This Part applies to a person if: (a) a pension supplement amount is used to work out the rate of the person's social security payment (the main payment); and (b) the annual rate of that pension supplement amount is more than the person's pension supplement basic amount. Note: A pension supplement amount that is more than the person's pension supplement basic amount contains a minimum component. The person may elect under this Part to receive that minimum component on a quarterly basis as a separate social security payment. (2) For the purposes of paragraph (1)(b), if the Rate Calculator for the main payment produces a fortnightly rate, then multiply the person's pension supplement amount by 26 to get the annual rate of that pension supplement amount. (3) For the purposes of subsection (1), it does not matter if the rate of the person's main payment would become nil were an election by the person under subsection 1061VA(1) to come into force. 1061VA Quarterly pension supplement (1) The person may, in a manner or way approved by the Secretary, make an election to receive the person's minimum pension supplement amount on a quarterly basis as a separate social security payment. (2) An election comes into force as soon as practicable after it is made. (3) The person may, in a manner or way approved by the Secretary, revoke an election. A revocation takes effect as soon as practicable after it happens. (4) Quarterly pension supplement is payable to the person in relation to each day on which an election is in force. 1061VB Rate of quarterly pension supplement (1) The person's annual rate of quarterly pension supplement is the person's minimum pension supplement amount. (2) The person's daily rate of quarterly pension supplement is worked out by dividing the person's annual rate by 364. (3) This section has effect subject to subsection 1210(3). Social Security (Administration) Act 1999 34 Section 48B Repeal the section, substitute: 48B Payment of seniors supplement (1) Seniors supplement is to be paid by instalments. (2) An instalment of seniors supplement is to be paid to a person as soon as is reasonably practicable on or after the first seniors supplement test day (the current test day) that follows a day on which the person is qualified for seniors supplement. (3) The amount of the instalment is worked out by multiplying the person's daily rate of seniors supplement by the number of days during the test period on which the person was qualified for seniors supplement. (4) In this section: seniors supplement test day means: (a) 20 March; or (b) 20 June; or (c) 20 September; or (d) 20 December. test period means the period: (a) starting on the most recent supplement test day before the current test day; and (b) ending on the day immediately before the current test day. 48C Payment of quarterly pension supplement (1) Quarterly pension supplement is to be paid by instalments. (2) An instalment of quarterly pension supplement is to be paid to a person as soon as is reasonably practicable on or after the first supplement test day (the current test day) that follows a day on which an election by the person under subsection 1061VA(1) is in force. (3) The amount of the instalment is worked out as follows: Method statement Step 1. Divide the person's annual rate of quarterly pension supplement by 4. Step 2. Multiply the person's daily rate of quarterly pension supplement by the number of days (if any) during the test period for which an election by the person under subsection 1061VA(1) was not in force. Step 3. Multiply the person's daily rate of quarterly pension supplement by the number of days (if any) during the test period: (a) on which the person was qualified for seniors supplement; and (b) for which an election by the person under subsection 1061VA(1) was in force. Step 4. From the result of step 1, subtract the results of steps 2 and 3. (4) In this section: supplement test day means: (a) 20 March; or (b) 20 June; or (c) 20 September; or (d) 20 December. test period means the period: (a) starting on the most recent supplement test day before the current test day; and (b) ending on the day immediately before the current test day. Part 4—Other amendments Income Tax Assessment Act 1997 35 Section 52‑10 (table item 22B.1) Repeal the item, substitute: 22B.1 Seniors supplement Exempt Exempt Not applicable Not applicable 22C.1 Quarterly pension supplement Exempt Exempt Not applicable Not applicable 36 Section 52‑15 (table) Repeal the table, substitute: Supplementary amount of a social security payment Item For this category of social security payment: the supplementary amount is the total of: 1 Age pension (a) so much of the payment as is included by way of rent assistance; and Bereavement allowance (b) so much of the payment as is included by way of remote area allowance; and Carer payment (c) so much of the payment as is included by way of pharmaceutical allowance; and Sickness allowance (d) so much of the payment as is included by way of tax‑exempt pension supplement Special benefit Special needs age pension Special needs disability support pension Special needs widow B pension Special needs wife pension Widow B pension Wife pension 2 Disability support pension (a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of incentive allowance; and (e) so much of the payment as is included by way of language, literacy and numeracy supplement; and (f) so much of the payment as is included by way of tax‑exempt pension supplement 3 Newstart allowance (a) so much of the payment as is included by way of rent assistance; and Parenting payment (benefit (PP partnered)) (b) so much of the payment as is included by way of remote area allowance; and Parenting payment (pension (PP single)) (c) so much of the payment as is included by way of pharmaceutical allowance; and Partner allowance (d) so much of the payment as is included by way of language, literacy and numeracy supplement; and Widow allowance (e) so much of the payment as is included by way of tax‑exempt pension supplement Youth allowance 4 Austudy payment (a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of tax‑exempt pension supplement 37 Subsection 52‑25(3) (example) Omit "rental assistance", substitute "rent assistance". 38 Section 52‑40 (table item 22B) Repeal the item, substitute: 22B Seniors supplement Part 2.25B Not applicable Not applicable 22C Quarterly pension supplement Part 2.25C Not applicable Not applicable 39 Paragraph 52‑70(a) Omit "rental assistance", substitute "rent assistance". 40 Paragraph 53‑15(a) Omit "rental assistance", substitute "rent assistance". Social Security Act 1991 41 Subsection 23(1) Insert: combined couple rate of minimum pension supplement has the meaning given by subsection 20A(2). 42 Subsection 23(1) Insert: combined couple rate of pension supplement has the meaning given by subsection 20A(1). 43 Subsection 23(1) Insert: minimum pension supplement amount has the meaning given by subsection 20A(4). 44 Subsection 23(1) Insert: pension supplement amount, for a person, means the amount added under the pension supplement Module (if any) of the Rate Calculator when working out the rate of the person's social security payment. 45 Subsection 23(1) Insert: pension supplement basic amount has the meaning given by subsection 20A(5). 46 Subsection 23(1) Insert: quarterly pension supplement means the separate social security payment described in subsection 1061VA(1). 47 Subsection 23(1) (definition of seniors concession allowance) Repeal the definition. 48 Subsection 23(1) Insert: seniors supplement means seniors supplement under Part 2.25B. 49 Subsection 23(1) Insert: tax‑exempt pension s