Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006 (82 of 2006)

Schedule 10   Technical amendments relating to income estimates

A New Tax System (Family Assistance) (Administration) Act 1999

1   Subsection 20C(3)

Repeal the subsection, substitute:

(3) The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:

(a) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)); or

(b) if there is no such indexed estimate or indexed actual income - a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.