Responsive image

Article 15 Calculation of Australian Benefits

Download de app voor meer functionaliteit.

Article 15 Calculation of Australian Benefits

    1
  • Subject to paragraph 2, where a person who is outside Australia is qualified for an Australian benefit only by virtue of this Agreement, the rate of that benefit shall be determined according to the legislation of Australia but on the basis that the additional child amount rate is nil.
    2
  • When assessing the income of a person who is outside Australia for the purposes of calculating the rate of a benefit whether payable by virtue of this Agreement or otherwise;
    • a)any payment according to the Algemene Bijstandswet to that person under the legislation of the Netherlands shall be disregarded;
    • b)any payment of AOW-toeslag shall be disregarded; and
    • c)if a proportionalised rate of Australian benefit is payable under the legislation of Australia then only a proportion of any other Netherlands' old age benefit which is received by that person shall be regarded as income. That proportion shall be calculated by multiplying the number of whole months accumulated by that person in a period of residence in Australia (not exceeding 300) by the amount of that Netherlands' benefit and dividing that product by 300.
  • The calculation described in sub-paragraph c may be expressed as
  • where:
  • A

    =

    rate of Australian benefit payable;

    Q

    =

    number of months of the period of residence in Australia of the person or 300 whichever is the lower;

    R

    =

    maximum rate of Australian benefit;

    NP

    =

    Netherlands' benefit excluding AOW toeslag;

    I

    =

    income within the meaning of Australian legislation excluding Netherlands' benefit and any payments according to the Algemene Bijstandswet;

    F

    =

    free area under the Australian income test;

    T

    =

    the relevant taper under Australian legislation.

    3
  • The provisions in paragraphs 1 and 2 shall continue to apply for 26 weeks where a person comes temporarily to Australia.
    4
  • Subject to the provisions in paragraphs 5 and 6, where a person who is in Australia is qualified to receive an Australian benefit only by virtue of this Agreement, the rate of that benefit shall be determined by:
    • a)calculating that person's income according to the legislation of Australia but disregarding in that calculation the Netherlands' benefit received by that person; and
    • b)deducting the amount of the Netherlands' benefit received by that person from the maximum rate of that Australian benefit; and
    • c)applying to the remaining benefit obtained under subparagraph (b) the relevant rate calculation set out in the legislation of Australia, using as the person's income the amount calculated under subparagraph (a).
    5
  • The provisions in paragraph 4 shall continue to apply for 26 weeks where a person departs temporarily from Australia.
    6
  • Where a person is, or his or her partner is, or both that person and his or her partner are, in receipt of a Netherlands' benefit or benefits, each of them shall be deemed, for the purpose of paragraph 4 and for the Acts forming the social security law as amended from time to time, to be in receipt of one half of either the amount of that benefit or the total of both of those benefits, as the case may be.

EY Taxlaw NL verschaft de mogelijkheid tot:
  • het full text doorzoeken van de verdragen en regelgeving met daarbij filters om het zoekgebied nader af te bakenen;
  • het full text doorzoeken van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie;
  • het kunnen sorteren van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie op datum, titel en instantie;
Responsive image
Responsive image
  • het oproepen van artikelversies tot enige jaren terug;
  • het maken van aantekeningen op artikelniveau;
  • de creatie van dossiers voor de opslag van snelkoppelingen naar veelvuldig geraadpleegde wetsartikelen;
  • het delen via mail en sociale media van artikelteksten met desgewenst een additioneel bericht.