Part 5A
Exemptions
Outline and definitions
89BDefinitions for this Part
In this Part, unless the context otherwise requires,—
exempted person means a person who has, under this Part, been exempted from the payment of financial support
hospital patient means a person who is, for the time being,—
- a patient in a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001; or
- a resident in a treatment centre within the meaning of the Substance Addiction (Compulsory Assessment and Treatment) Act 2017; or
- a person in an overseas jurisdiction who is equivalent to a patient referred to in paragraph (a) or to a resident referred to in paragraph (b)
income—
- has the same meaning as in section YA 1 of the Income Tax Act 2007; and
- includes gross income (within the meaning of section OB 1 of the Income Tax Act 1994 and the Income Tax Act 2004) and assessable income (within the meaning of the Income Tax Act 1976)
long-term means a period of 13 weeks or more
period of hospitalisation—
- means the continuous period during which a person is a hospital patient; and
- includes any lawful absence of the person from the hospital for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case
period of illness means the continuous period during which a person is suffering from an illness or injury
period of imprisonment—
- means the continuous period during which a person is a prisoner; and
- includes any lawful absence of the person from the prison for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case
prisoner means a person who is, for the time being,—
- in the legal custody of the Superintendent of any penal institution as defined in the Penal Institutions Act 1954; or
- in legal custody under the Corrections Act 2004; or
- in legal custody in an overseas jurisdiction that is equivalent to legal custody referred to in paragraph (a) or (b)
relevant minimum annual rate of financial support means, in relation to a child support year,—
- for an exemption from child support payable under a formula assessment or under an order under section 109, the minimum annual rate for that year under section 72(1)(a):
- for an exemption from any other child support payable under this Act or from domestic maintenance, $520
- a patient in a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001; or
Notes
- Section 89B: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 89B hospital patient paragraph (b): replaced, on , by section 23(1) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89B hospital patient paragraph (c): inserted, on , by section 23(2) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89B income paragraph (a): amended, on (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 89B income paragraph (b): amended, on (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 89B period of illness: inserted, on , by section 23(3) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89B prisoner paragraph (c): inserted, on , by section 23(4) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89B social security benefit: repealed, on , by section 10 of the Child Support (Pass On) Acts Amendment Act 2023 (2023 No 27).