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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision B - Determination of claims etc  

SECTION 20C   INDEXED ESTIMATES AND INDEXED ACTUAL INCOMES OF MEMBERS OF COUPLES  

Section applies to couples

20C(1)    
This section applies in relation to any individual who is a member of a couple

Family tax benefit Part A

20C(2)    
For the purposes of the Family Assistance Act other than Part 4 of Schedule 1 , any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).

20C(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.

Family tax benefit Part B

20C(4)    
For the purposes of Part 4 of Schedule 1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).

20C(5)    
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 lower of these:

(a) the indexed estimate or indexed actual income for that individual or stated in that notice;

(b) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)) or, 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.

If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:

(c) if the individual is the claimant for family tax benefit - the amount in paragraph (a); or

(d) if the individual is the partner of the claimant for family tax benefit - the amount in paragraph (b).

Most recent indexed estimate or indexed actual income for individual's partner

20C(6)    
In subsections (3) and (5), the most recent indexed estimate or indexed actual income for the individual's partner is the indexed estimate or indexed actual income for the individual's partner stated in a notice given to:

(a) if the individual is the claimant for family tax benefit - the individual's partner;

(b) if the individual is the partner of the claimant for family tax benefit - the individual's partner;  

under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice - the notice with the most recent start day.