Australia's Future Tax System

Architecture of Australia's tax and transfer system

2.11 Additional tax and transfer tables (continued)

Table 2.26: Concessions provided by the Australian Government and selected pension concessions, as at 1 July 2008

Description Claim required Income/assets tests Primary Qualification

Pensioner Concession Card (PCC) provides access to cheaper pharmaceuticals and Medicare services.

The Australian Government makes a contribution payment to the States towards the cost of core concessions for part-rate pensioners and certain allowance recipients— that is, for discounts on vehicle registration, rates (water and council), utilities (electricity), public transport and Australia Post services.

Some concessions on Great Southern Rail and Australia Post.

N/A
Auto issued on receipt of primary payment.

N/A
Primary payment is means tested.

Automatic issue to:

  • All pensions.
  • Partial capacity for work/ and single principal carers in receipt of Newstart or Youth Allowance.
  • Other allowance recipients aged 60 and over and more than 9 months on income support.
  • Certain Pension Loan Scheme participants.

Income support recipients aged under Age Pension age in an 'employment nil rate period' or no longer receiving payment due to employment income may be able to retain their PCC for an extended period (up to 12, 26 or 52 weeks).

Health Care Card (HCC) auto issue provides access to cheaper pharmaceuticals and Medicare services.

N/A
Auto issued on receipt of primary payment.

N/A
Primary payment is means tested.

Automatic issue to:

  • Allowance recipients not in receipt of a PCC (excluding YA (student);
  • Austudy and Abstudy recipients;
  • Recipients of Exceptional Circumstances Relief Payment, Farm Help Income Support and CDEP participants taken to be in receipt of income support;
  • Carer Allowance (Child) and Carer Allowance (Child) — HCC only care receivers; and
  • Mobility Allowance (if not in receipt of a pension).

Income support recipients in an 'employment income nil rate period' or no longer receiving payment due to employment income may be able to retain a concession card for an extended period (up to 12 or 26 weeks).

HCC provides access to cheaper pharmaceuticals and Medicare services.

Foster child HCC.

Ex-Carer Allowance HCC.

Yes

No

Foster child meeting the definition of an FTB child.

Former holders of a Carer Allowance-HCC aged 16-25 in full-time study who held a HCC the day before their 16th birthday.

Low Income Health Care Card (LIC) provides access to cheaper pharmaceuticals and Medicare services

Yes

Yes
Income in previous 8 weeks

Income below certain limits in an 8 week period.

Commonwealth Seniors Health Card (CSHC) provides access to cheaper pharmaceuticals and Medicare services.

Some concessions on Great Southern Rail services.

Yes

Yes
Adjusted taxable income

Over Age Pension age, not receiving an income support payment, and income below $50,000 single or $80,000 couple.