Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 (Cth)

Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 No. 39, 2022 An Act to amend the law relating to social security, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Part 1—Stage 1 amendments A New Tax System (Family Assistance) (Administration) Act 1999 National Emergency Declaration Act 2020 Social Security Act 1991 Social Security (Administration) Act 1999 Social Security (Administration) Amendment (Continuation of Cashless Welfare) Act 2020 Part 1A—Stage 1A amendments National Emergency Declaration Act 2020 Social Security (Administration) Act 1999 Part 1B—Stage 1B amendments National Emergency Declaration Act 2020 Social Security (Administration) Act 1999 Part 2—Stage 2 amendments A New Tax System (Family Assistance) (Administration) Act 1999 National Emergency Declaration Act 2020 Social Security Act 1991 Social Security (Administration) Act 1999 Schedule 2—Obligations of Minister: Local services plan Schedule 2A—Obligations of Minister: Cost of scheme Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 No. 39, 2022 An Act to amend the law relating to social security, and for related purposes [Assented to 30 September 2022] The Parliament of Australia enacts: 1 Short title This Act is the Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022. 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 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 30 September 2022 2. Schedule 1, Part 1 The later of: 1 October 2022 (a) the day after this Act receives the Royal Assent; and (paragraph (a) applies) (b) 19 September 2022. 2A. Schedule 1, Part 1A Immediately after the commencement of the provisions covered by table item 2. 1 October 2022 2B. Schedule 1, Part 1B Immediately after the commencement of the provisions covered by table item 2. 1 October 2022 3. Schedule 1, Part 2 A single day to be fixed by Proclamation. 30 March 2023 However, if the provisions do not commence within the period of 6 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period. 4. Schedules 2 and 2A The day after this Act receives the Royal Assent. 1 October 2022 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation 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—Amendments Part 1—Stage 1 amendments A New Tax System (Family Assistance) (Administration) Act 1999 1A After paragraph 66(2)(f) Insert: (fa) Part 3AA of the Social Security (Administration) Act 1999; and National Emergency Declaration Act 2020 1B Section 10 (after paragraph (zb) of the definition of national emergency law) Insert: (zba) section 123SJ of the Social Security (Administration) Act 1999; Social Security Act 1991 1C Subsection 1061EK(1) After "Parts", insert "3AA,". 1D Paragraph 1222(1)(ba) After "Parts", insert "3AA,". 1E Subsection 1222(2) (table item 20, column 2) After "Parts", insert "3AA,". 1F Paragraph 1230(1)(a) After "Part", insert "3AA,". 1G Subsections 1230C(1) and (2) After "Part", insert "3AA,". 1H Paragraph 1234A(1)(a) After "Act, Part", insert "3AA,". 1J Subsection 1237AB(1) After "Part", insert "3AA,". Social Security (Administration) Act 1999 1K After paragraph 60(2)(a) Insert: (aaa) Part 3AA of this Act; and 1L After section 70 Insert: 70AA Person who is subject to the enhanced income management regime etc. Scope (1) This section applies to a person if: (a) the person is subject to the enhanced income management regime (within the meaning of Part 3AA); or (b) the Secretary is satisfied that it is likely that the person will become subject to the enhanced income management regime (within the meaning of Part 3AA). Requirement (2) The Secretary may give the person a notice that requires the person to do either or both of the following: (a) inform the Department if: (i) a specified event or change of circumstances occurs; or (ii) the person becomes aware that a specified event or change of circumstances is likely to occur; (b) give the Department one or more statements about a matter that might affect the operation, or prospective operation, of Part 3AA in relation to the person. (3) An event or change of circumstances is not to be specified in a notice under this section unless the occurrence of the event or change of circumstances might affect the operation, or prospective operation, of Part 3AA in relation to the person. 1M After paragraph 72(3)(d) Insert: (da) in the case of a notice under section 70AA that requires the giving of information mentioned in paragraph 70AA(2)(a)—be the period of 14 days after: (i) the day on which the event or change of circumstances occurs; or (ii) the day on which the person becomes aware that the event or change of circumstances is likely to occur; as the case may be; or (db) in the case of a notice under section 70AA that requires the giving of a statement mentioned in paragraph 70AA(2)(b)—end not earlier than 14 days after the day on which the notice is given; or 1N Paragraph 72(4)(a) After "68", insert ", 70AA". 1P Subsections 72(6) and (7) After "68", insert ", 70AA". 1Q Subsection 74(1) After "70", insert ", 70AA". 1R After Part 3A Insert: Part 3AA—Enhanced income management regime Division 1—Introduction 123SA Simplified outline of this Part • There is an enhanced income management regime for recipients of certain welfare payments. • A person may become subject to the enhanced income management regime because the Queensland Commission requires the person to be subject to the enhanced income management regime or if the person was a program participant under the Cape York provision in Part 3D immediately before 6 March 2023. • Certain welfare payments are divided into qualified and unqualified portions, with the qualified portions being credited to a BasicsCard bank account. The amount of each portion may be varied by the Secretary. Recipients are unable to spend the qualified portions of such payments on certain goods or services such as alcohol, tobacco products or gambling. 123SB Definitions In this Part: balance of the qualified portion, of a category B welfare payment, means: (a) if a deduction is to be made from, or an amount is to be set off against, the payment under: (i) section 61, 61A or 238 of this Act; or (ii) section 1231 of the 1991 Act; or (iii) section 84, 84A, 92, 92A, 225, 226, 227 or 228A of the Family Assistance Administration Act; the amount of the qualified portion of the payment less the amount of the deduction or the amount of the set‑off; or (b) in any other case—the amount of the qualified portion of the payment. BasicsCard bank account means a bank account of a kind determined by a legislative instrument made under section 123SU. cash‑like product includes the following: (a) a gift card, store card, voucher or similar article (whether in a physical or electronic form); (b) a money order, postal order or similar order (whether in a physical or electronic form); (c) digital currency. category A welfare payment means: (a) a social security benefit; or (b) a social security pension; or (c) a payment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance. category B welfare payment means: (a) a category A welfare payment; or (b) double orphan pension; or (c) family tax benefit under the Family Assistance Act; or (d) family tax benefit advance under the Family Assistance Administration Act; or (e) stillborn baby payment under the Family Assistance Act; or (f) carer allowance; or (g) child disability assistance; or (h) carer supplement; or (i) mobility allowance; or (j) pensioner education supplement; or (k) telephone allowance under Part 2.25 of the 1991 Act; or (l) utilities allowance under Part 2.25A of the 1991 Act; or (m) a distance education payment under the scheme known as the Assistance for Isolated Children Scheme, where the payment relates to a child or children at a Homelands Learning Centre; or (n) a payment under the scheme known as the ABSTUDY scheme that includes an amount identified as pensioner education supplement; or (o) a social security bereavement payment; or (p) an advance payment under Part 2.22 of the 1991 Act; or (q) an advance pharmaceutical allowance under Part 2.23 of the 1991 Act; or (r) a mobility allowance advance under section 1045 of the 1991 Act. eligible recipient has the same meaning as in Part 3B. excluded goods has the same meaning as in Part 3B. excluded service has the same meaning as in Part 3B. Part 3B payment nominee has the same meaning as in Part 3B. qualified portion, of a category B welfare payment, has the meaning given by section 123SJ. Queensland Commission has the same meaning as in Part 3B. subject to the enhanced income management regime has the meaning given by Division 2. unqualified portion, of a category B welfare payment, has the meaning given by section 123SJ. Division 2—Persons subject to the enhanced income management regime 123SC Persons subject to the enhanced income management regime—Queensland Commission (1) For the purposes of this Part, a person is subject to the enhanced income management regime at a particular time (the test time) on or after 6 March 2023 if: (a) at the test time, the person, or the person's partner, is an eligible recipient of a category A welfare payment; and (b) on or after 6 March 2023, the Queensland Commission gave the Secretary a written notice requiring that the person be subject to the income management regime under Part 3B; and (c) the notice was given under a law of Queensland; and (d) at the test time, the notice had not been withdrawn or revoked and had not expired; and (e) if, at the test time, the person has a Part 3B payment nominee—that nominee is subject to the enhanced income management regime or is subject to the income management regime (within the meaning of Part 3B). (2) For the purposes of this Part, a person is subject to the enhanced income management regime at a particular time (the test time) on or after 6 March 2023 if: (a) at the test time, the person, or the person's partner, is an eligible recipient of a category A welfare payment; and (b) subsection (3) applies in relation to the person; and (c) if, at the test time, the person has a Part 3B payment nominee—that nominee is subject to the enhanced income management regime or is subject to the income management regime (within the meaning of Part 3B). (3) This subsection applies in relation to a person if: (a) immediately before 6 March 2023, subitem 97(2) or (4) of Schedule 1 to the Social Security (Administration) Amendment (Continuation of Cashless Welfare) Act 2020 applies in relation to the person and a notice; and (b) immediately before 6 March 2023, the person was a program participant under section 124PGD. (4) Subsection (3) ceases to apply in relation to the person if on or after 6 March 2023 the notice referred to in paragraph (3)(a) is withdrawn or revoked by the Queensland Commission or expires. (5) This section applies on and after 6 March 2023 despite item 97 of Schedule 1 to the Social Security (Administration) Amendment (Continuation of Cashless Welfare) Act 2020. 123SI Relationship with other provisions If a person is subject to the enhanced income management regime at a particular time, then the person cannot be subject to the income management regime under Part 3B at that time and cannot be a program participant or a voluntary participant under Part 3D at that time. Division 3—Deductions from welfare payments Subdivision A—Persons subject to the enhanced income management regime—Queensland Commission 123SJ Category B welfare payment to be split into qualified and unqualified portions Payments by instalments (1) If an instalment of a category B welfare payment is payable to a person who is subject to the enhanced income management regime under section 123SC: (a) the percentage of the gross amount of the payment that is qualified (the qualified portion) is the percentage determined by the Secretary under subsection (2) of this section, after consultation with the Queensland Commission; and (b) the percentage of the gross amount of the payment that is unqualified (the unqualified portion) is the percentage that is equal to 100% minus the percentage applicable under paragraph (a). Note: The percentage may be varied under subsection (4). (2) The Secretary may determine a percentage in relation to a person for the purposes of paragraph (1)(a). Payments otherwise than by instalments (3) If a category B welfare payment is payable, otherwise than by instalments, to a person who is subject to the enhanced income management regime under section 123SC, 100% of the gross amount of the payment is qualified (the qualified portion). Note: The percentage may be varied under subsection (4). Variation by Secretary (4) For a person who is subject to the enhanced income management regime under section 123SC, the Secretary may make a determination that: (a) varies the percentage applicable under paragraph (1)(a) to 0%; and (b) varies the percentage applicable under paragraph (1)(b) to 100%; and (c) varies the percentage applicable under subsection (3) to 0%. (5) The Secretary may make a determination under subsection (4) only if: (a) the Secretary is satisfied that the person is unable to use the person's debit card that was issued to the person and that is attached to the person's BasicsCard bank account, or is unable to access that account, as a direct result of: (i) a technological fault or malfunction with that card or account; or (ii) a natural disaster; or (iii) if a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020) is in force—an emergency to which the declaration relates; or (b) the person's category B welfare payment is payable in instalments and the Secretary is satisfied that any part of the payment is payable: (i) at a time determined under subsection 43(2), where that determination is made because the person is in severe financial hardship as a result of exceptional and unforeseen circumstances; or (ii) under a determination under subsection 51(1). When determinations take effect (6) A determination under subsection (2) or (4) takes effect on the day specified in the determination (which must not be earlier than the day on which the determination is made). Determinations are not legislative instruments (7) A determination under subsection (2) or (4) is not a legislative instrument. 123SK Payment of balance of qualified portion of category B welfare payment If a category B welfare payment is payable to a person who is subject to the enhanced income management regime under section 123SC, the Secretary must pay the balance of the qualified portion of the payment to the credit of a BasicsCard bank account maintained by the person. 123SL Recipient's use of funds from category B welfare payments A person who receives a category B welfare payment: (a) may use the balance of the qualified portion of the payment, as paid under section 123SK, to obtain goods or services, other than: (i) excluded goods or excluded services; or (ii) a cash‑like product that could be used to obtain excluded goods or excluded services; and (b) may use the unqualified portion of the payment, as paid to the person, at the person's discretion. Division 4—Information 123SS Disclosure of information to the Secretary—financial institution (1) Despite any law (whether written or unwritten) in force in a State or Territory, an officer or employee of a financial institution may give the Secretary information about a person if: (a) the person is subject to the enhanced income management regime; and (b) the disclosed information is relevant to the operation of this Part. Note: Subsection 202(8A) allows a person to disclose information about a BasicsCard bank account to a financial institution. (2) If information about a person is disclosed as mentioned in subsection (1), the Secretary may disclose information about the person to an officer or employee of the financial institution for the purposes of the performance of the duties, or the exercise of the powers, of the officer or employee. 123ST Disclosure of information—Queensland Commission (1) Despite any law (whether written or unwritten) in force in Queensland, the Queensland Commission may give the Secretary information about a person if: (a) either: (i) the person is subject to the enhanced income management regime under section 123SC; or (ii) the Queensland Commission is considering whether to give a notice of the kind referred to in paragraph 123SC(1)(b) in relation to the person; and (b) the disclosed information is relevant to the operation of this Part. (2) If information about a person is disclosed by the Queensland Commission as mentioned in subsection (1), the Secretary may disclose information about the person to the Queensland Commission for the purposes of the performance of the functions, or the exercise of the powers, of the Queensland Commission. (3) If: (a) a person ceases to be subject to the enhanced income management regime under section 123SC because of the cancellation of a category A welfare payment of the person or the person's partner; and (b) immediately before the cancellation, the relevant notice referred to in paragraph 123SC(1)(b) or (3)(a) had not been withdrawn or revoked and had not expired; then, as soon as practicable after the cancellation, the Secretary must give the Queensland Commission written notice of the cancellation. Division 5—Other matters 123SU BasicsCard bank accounts (1) For the purposes of this Part, the Secretary may, by legislative instrument, determine a kind of bank account to be maintained by a person who is subject to the enhanced income management regime for the receipt of payments under this Part. (2) A legislative instrument determining a kind of bank account may also prescribe terms and conditions relating to the establishment, ongoing maintenance and closure of the bank account so determined. 123SV Exceptions to Part IV of the Competition and Consumer Act 2010 (1) For the purposes of subsection 51(1) of the Competition and Consumer Act 2010, the declining of a transaction by a financial institution is specified and specifically authorised if the transaction would involve: (a) money in a BasicsCard bank account; and (b) a business of a kind specified in a legislative instrument made under subsection (2). (2) The Secretary may, by legislative instrument, declare a kind of business, whether by reference to merchant category codes, terminal identification codes, card accepted identification codes or otherwise, in relation to which transactions involving money in a BasicsCard bank account may be declined by a financial institution. (3) For the purposes of subsection 51(1) of the Competition and Consumer Act 2010, the declining of a transaction by a supplier of goods or services is specified and specifically authorised if the transaction would involve: (a) money in a BasicsCard bank account; and (b) the obtaining of: (i) excluded goods or excluded services; or (ii) a cash‑like product that could be used to obtain excluded goods or excluded services. (4) To avoid doubt, for the purposes of this section, it does not matter whether money in a BasicsCard bank account represents the qualified portion or unqualified portion of a payment. 123SW This Part has effect despite other provisions etc. This Part has effect despite anything in: (a) any other provision of this Act; or (b) the 1991 Act; or (c) the Family Assistance Act; or (d) the Family Assistance Administration Act. 1 Section 123TC Insert: closure day means the day on which Part 1 of Schedule 1 to the Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 commences. 1S Section 123TC (before subparagraph (b)(i) of the definition of excluded Part 3B payment nominee) Insert: (ia) is not subject to the enhanced income management regime (within the meaning of Part 3AA); and 1T Section 123TC Insert: repeal day means the day on which Part 2 of Schedule 1 to the Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 commences. 7 At the end of section 123UCA Add: (5) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsection (1) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 11 At the end of section 123UCB Add: (6) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsections (1) and (2) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 15 At the end of section 123UCC Add: (6) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsections (1) and (2) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 17 After subsection 123UD(4) Insert: (4B) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsections (1) and (4) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 19 At the end of section 123UE Add: (6) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsections (1) and (4) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 28 At the end of section 123UFAA Add: (4) If: (a) a person was a program participant under section 124PGE on the day before the closure day; and (b) on or after that day and before the repeal day, the Secretary made a determination under subsection 124PHA(1) or 124PHB(3) in relation to the person; then, despite subsections (1) and (2) of this section, the person cannot become subject to the income management regime under this section at any time after the making of that determination. 29 Subdivision E of Division 2 of Part 3B Repeal the Subdivision. 30 Paragraph 123ZN(1)(aa) Repeal the paragraph. 31 Subsection 124PD(1) Insert: closure day means the day on which Part 1 of Schedule 1 to the Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 commences. 32 Section 124PF Repeal the section. 33 At the end of section 124PG Add: (7) The Secretary cannot give a notice under subsection (4) on or after the closure day. Ceasing to be a program participant (8) A person may make a request to the Secretary to cease to be a program participant under this section. The request cannot be withdrawn or revoked. (9) If the person does so, the Secretary must give the person a notice stating that the person ceases to be a program participant under this section. The notice comes into force on a day specified in the notice (which must be no later than 7 days after the day on which the request was made). (10) A notice under subsection (9) has effect accordingly. (11) A notice under subsection (9) is not a legislative instrument. 34 At the end of section 124PGA Add: (7) The Secretary cannot give a notice under subsection (4) on or after the closure day. Ceasing to be a program participant (8) A person may make a request to the Secretary to cease to be a program participant under this section. The request cannot be withdrawn or revoked. (9) If the person does so, the Secretary must give the person a notice stating that the person ceases to be a program participant under this section. The notice comes into force on a day specified in the notice (which must be no later than 7 days after the day on which the request was made). (10) A notice under subsection (9) has effect accordingly. (11) A notice under subsection (9) is not a legislative instrument. 35 At the end of section 124PGB Add: (7) The Secretary cannot give a notice under subsection (4) on or after the closure day. Ceasing to be a program participant (8) A person may make a request to the Secretary to cease to be a program participant under this section. The request cannot be withdrawn or revoked. (9) If the person does so, the Secretary must give the person a notice stating that the person ceases to be a program participant under this section. The notice comes into force on a day specified in the notice (which must be no later than 7 days after the day on which the request was made). (10) A notice under subsection (9) has effect accordingly. (11) A notice under subsection (9) is not a legislative instrument. 36 At the end of section 124PGC Add: (7) The Secretary cannot give a notice under subsection (4) on or after the closure day. Ceasing to be a program participant (8) A person may make a request to the Secretary to cease to be a program participant under this section. The request cannot be withdrawn or revoked. (9) If the person does so, the Secretary must give the person a notice stating that the person ceases to be a program participant under this section. The notice comes into force on a day specified in the notice (which must be no later than 7 days after the day on which the request was made). (10) A notice under subsection (9) has effect accordingly. (11) A notice under subsection (9) is not a legislative instrument. 37 After paragraph 124PGD(1)(c) Insert: (ca) that notice was given before 6 March 2023; and 39 After subsection 124PGE(7) Insert: (7A) The Secretary cannot give a notice under subsection (5) on or after the closure day. 41 After subsection 124PH(1) Insert: (1A) A person cannot give a notification under subsection (1) on or after 6 March 2023. 42 At the end of section 124PHA Add: (6) Despite subsections (3) and (3A), the Secretary cannot, on or after the closure day, revoke a determination made under subsection (1) before, on or after that day. 43 At the end of section 124PHB Add: No revocations on or after the closure day (11) Despite subsections (8) to (9A), the Secretary cannot, on or after the closure day, revoke a determination made under subsection (3) before, on or after that day. 44 Paragraph 127(4)(aa) Repeal the paragraph, substitute: (aa) a decision to give a notice under subsection 123SE(3); or 45 After paragraph 127(4)(ac) Insert: (ad) a decision to give a notice under subsection 124PG(9), 124PGA(9), 124PGB(9), 124PGC(9) or 124PGE(10); or 46 Paragraph 144(l) Repeal the paragraph, substitute: (l) a decision to give a notice under subsection 123SE(3); 47 After paragraph 144(lb) Insert: (lc) a decision to give a notice under subsection 124PG(9), 124PGA(9), 124PGB(9), 124PGC(9) or 124PGE(10); 47A After paragraph 192(da) Insert: (daaa) the operation of Part 3AA; 47B After paragraph 195(1)(c) Insert: (caa) to facilitate the administration of Part 3AA; 47C After subsection 202(8) Insert: BasicsCard bank accounts (8A) If protected information relates to the establishment or ongoing maintenance of a BasicsCard bank account (within the meaning of section 123SB), a person may do any of the following: (a) obtain the information; (b) make a record of the information; (c) disclose the information to a financial institution; (d) otherwise use the information. Social Security (Administration) Amendment (Continuation of Cashless Welfare) Act 2020 47D At the end of subitem 97(3) of Schedule 1 Add "before 6 March 2023". 47E Paragraph 97(4)(a) of Schedule 1 After "item", insert "and before 6 March 2023". 47F At the end of subitem 97(5) of Schedule 1 Add "before 6 March 2023". 48 Saving provisions (1) Subsections 123UP(2) and (3) and paragraph 123ZN(1)(aa) of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a person who became a program participant under section 124PGE of that Act before that commencement. (2) Paragraphs 127(4)(aa) and 144(l) of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a decision referred to in those paragraphs that was made before that commencement. Part 1A—Stage 1A amendments National Emergency Declaration Act 2020 48A Section 10 (paragraph (zba) of the definition of