S 159LA repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years. S 159LA formerly read:
SECTION 159LA REBATES FOR HOUSEKEEPERS
-
REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS
Families without shared care percentages
159LA(1)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under section
159L
in respect of a person (the
housekeeper
) for a part of the year, if, during that part of the year:
(a)
the taxpayer does not contribute to the maintenance of a dependant specified in paragraph
159L(1)(c)
; and
(b)
either or both of the following subparagraphs apply:
(i)
the taxpayer is a member of a family tax benefit (Part B) family without shared care;
(ii)
parental leave pay is payable under the
Paid Parental Leave Act 2010
to the taxpayer, or to the taxpayer
'
s spouse while being the taxpayer
'
s partner (within the meaning of that Act).
Note:
That part of the year may be the whole year.
159LA(2)
Subject to subsection (3), the rebate allowable to the taxpayer under section
159L
in respect of the housekeeper for the part (if any) of the year not covered by subsection (1) of this section is such part of the rebate specified in subsection
159L(2)
in relation to the taxpayer as, in the Commissioner
'
s opinion, is reasonable in the circumstances.
Families with shared care percentages
159LA(3)
The rebate allowable to a taxpayer under section
159L
in respect of a person (the
housekeeper
) for a part (the
shared care period
) of a year of income is to be worked out using the formula in subsection (4) of this section, if:
(a)
disregarding this subsection, the taxpayer would be entitled, in his or her assessment in respect of the year, to a rebate under section
159L
in respect of the housekeeper; and
(b)
during the shared care period:
(i)
the taxpayer, or the taxpayer
'
s spouse while being the taxpayer
'
s partner as defined in the
A New Tax System (Family Assistance) Act 1999
, was eligible for family tax benefit at the Part B rate within the meaning of that Act; and
(ii)
clause
31
of Schedule
1
to that Act applied in respect of that Part B rate because the taxpayer, or the taxpayer
'
s spouse, had a shared care percentage for an FTB child (within the meaning of that Act); and
(iii)
the taxpayer did not contribute to the maintenance of a dependant specified in paragraph
159L(1)(c)
of this Act.
Note:
The
shared care period
may be the whole year.
159LA(4)
The formula is:
where:
applicable rebate amount
is the amount of rebate that would have been allowable under section
159L
in respect of the shared care period but for subsection (3) of this section.
non-shared care rate
is the rate that would be the standard rate in respect of the taxpayer or the taxpayer
'
s spouse under clause
30
of Schedule
1
to the
A New Tax System (Family Assistance) Act 1999
if:
(a)
clause
31
of that Schedule did not apply; and
(b)
the FTB child in respect of whom the standard rate was determined under clause
31
was the only FTB child of the taxpayer or the taxpayer
'
s spouse, as the case requires.
shared care rate
is the standard rate in respect of the taxpayer or the taxpayer
'
s spouse worked out under clause
31
of Schedule
1
to the
A New Tax System (Family Assistance) Act 1999
.
S 159LA inserted by No 105 of 2010, s 3 and Sch 1 item 51, effective 1 October 2010.
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