Income Tax Assessment Act 1936

Subdiv A inserted by No 117 of 1975.

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S 159L repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years.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 159L formerly read:

SECTION 159L REBATES FOR HOUSEKEEPERS  
159L(1)
Where, during the year of income, a person (in this section referred to as a " housekeeper " ) is wholly engaged in keeping house in Australia for a taxpayer and in caring for:

(a) a child of the taxpayer less than 21 years of age; or

(b) a dependant included in class 3, or a dependant less than 21 years of age included in class 4, in the table in subsection 159J(2) in respect of whom the taxpayer would be entitled to a rebate under section 159J in his or her assessment in respect of income of the year of income but for subsection 159J(1A) ; or

(ba) a dependant who is an invalid relative for the purpose of class 5 in the table in subsection 159J(2) in respect of whom the taxpayer is entitled to a rebate under section 159J in his or her assessment in respect of income of the year of income; or

(c) an invalid spouse (within the meaning of subsection 159J(6) );

the taxpayer is entitled, in his or her assessment in respect of income of that year of income, to a rebate of tax ascertained in accordance with this section.

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History

S 159L(1) amended by No 62 of 2011, s 3 and Sch 4 items 27 to 29, by inserting " or " at the end of paras (a) and (b), substituting " who is an invalid relative for the purpose of class 5 in " for " included in class 5 in " in para (ba) and substituting para (c), applicable to assessments for the 2011-12 income year and later income years. Para (c) formerly read:

(c) the spouse of the taxpayer, being a spouse in receipt of a disability support pension under the Social Security Act 1991 ,

S 159L(1) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

S 159L(1) amended by No 63 of 2005, No 216 and No 100 of 1991, No 106 of 1982, No 108 of 1981 and No 56 of 1976.

159L(2)
Subject to this section, the amount of the rebate allowable under this section in the assessment of the taxpayer in respect of income of a year of income shall be:

(a) in the case of a taxpayer who would, but for subsection 159J(1A) , be entitled to a rebate in that assessment under section 159J in respect of a dependant included in class 3 or class 4 in the table in subsection 159J(2) - $2,051; and

(b) in any other case - $1,711.

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History

S 159L(2) amended by No 75 of 2007 , s 3 and Sch 1 items 11 and 12, by substituting " $2,051 " for " $1,200 " in para (a) and substituting " $1,711 " for " $1,000 " in para (b), applicable to assessments for the 2007-08 year of income and later years of income.

S 159L(2) amended by No 70 of 1989 and substituted by No 106 of 1982.

Former s 159L(2) amended by No 109 of 1981, No 57 of 1980 and No 56 of 1976.

159L(3)
Where, by reason of the fact that, during a part of the year of income, the taxpayer contributes to the maintenance of a dependant included in class 1 or class 2 in the table in subsection 159J(2) or a carer spouse for the purpose of class 5 in the table in subsection 159J(2) not being a dependant specified in paragraph (1)(c) of this section, the taxpayer is entitled to a rebate of tax under section 159J in his or her assessment in respect of income of the year of income, a housekeeper shall be deemed not to have been wholly engaged in keeping house for the taxpayer during that part of the year of income.

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History

S 159L(3) amended by No 62 of 2011, s 3 and Sch 4 item 30, by substituting " subsection 159J(2) or a carer spouse for the purpose of class 5 in the table in subsection 159J(2) " for " subsection 159J(2), " , applicable to assessments for the 2011-12 income year and later income years.

S 159L(3) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

S 159L(3) amended by No 108 of 1981.

159L(3A)
(Repealed by No 105 of 2010)

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S 159L(3A) repealed by No 105 of 2010, s 3 and Sch 1 item 50, effective 1 October 2010. S 159L(3A) formerly read:

159L(3A)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a person wholly engaged in keeping house in Australia for the taxpayer if, during the whole of that year of income:

(a) 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

(b) clause 31 of Schedule 1 to that Act did not apply to the Part B rate; and

(c) the taxpayer did not contribute to the maintenance of a dependant specified in paragraph (1)(c).

S 159L(3A) substituted by No 45 of 2000 and inserted by No 82 of 1999.

159L(3B)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section if subsection 159J(1AC) applies to the taxpayer for the year.

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S 159L(3B) substituted by No 27 of 2009, s 3 and Sch 3 item 100, applicable in relation to income years starting on or after 1 July 2009. S 159L(3B) formerly read:

159L(3B)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section if the taxpayer ' s taxable income for the year is more than $150,000.

S 159L(3B) inserted by No 63 of 2008, s 3 and Sch 1 item 9, applicable in relation to the 2008-09 income year and later income years.

159L(3C)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section unless the taxpayer is entitled, in his or her assessment in respect of that year of income, to a rebate under:

(a) section 23AB (certain persons serving with an armed force under the control of the United Nations); or

(b) section 79A (residents of isolated areas); or

(c) section 79B (members of Defence Force serving overseas).

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S 159L(3C) inserted by No 85 of 2013, s 3 and Sch 7 item 5, applicable to assessments for the 2012-13 income year and later income years.

159L(4)
If a taxpayer has an invalid spouse (within the meaning of subsection 159J(6) ) and the housekeeper is not, during the year of income, engaged in caring for the invalid spouse of the taxpayer:

(a) the taxpayer is not entitled to a rebate under this section in his or her assessment in respect of income of the year of income unless the Commissioner is of the opinion that, because of special circumstances, it is just to allow a rebate; and

(b) the rebate (if any) shall be of such amount, not exceeding the amount specified in subsection (2) in relation to the taxpayer as, in the opinion of the Commissioner, is reasonable in the circumstances.

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S 159L(4) amended by No 62 of 2011, s 3 and Sch 4 item 31, by substituting " If a taxpayer has an invalid spouse (within the meaning of subsection 159J(6)) and the housekeeper is not, during the year of income, engaged in caring for the invalid spouse of the taxpayer: " for " Where a taxpayer has a spouse and the housekeeper is not, during the year of income, engaged in caring for the spouse of the taxpayer, being a spouse in receipt of a disability support pension under the Social Security Act 1991 : " , applicable to assessments for the 2011-12 income year and later income years.

S 159L(4) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

S 159L(4) amended by No 216 and No 100 of 1991, No 135 of 1990 and No 106 of 1982.

159L(5)
Where a housekeeper is wholly engaged in keeping house for the taxpayer and in caring for the child, dependant or spouse during part only of the year of income, the rebate allowable in respect of that housekeeper under this section in the assessment of the taxpayer in respect of income of that year of income shall be such part of the amount specified in subsection (2) in relation to the taxpayer as, in the opinion of the Commissioner, is reasonable in the circumstances.

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S 159L(5) amended by No 106 of 1982.

159L(5A)
(Repealed by No 105 of 2010)

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S 159L(5A) repealed by No 105 of 2010, s 3 and Sch 1 item 50, effective 1 October 2010. S 159L(5A) formerly read:

159L(5A)
If:

(a) but for this subsection, a taxpayer would be entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a person wholly engaged in keeping house in Australia for the taxpayer; and

(b) during part only of that year of income:

(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 did not apply in respect of the Part B rate; and

(iii) the taxpayer did not contribute to the maintenance of a dependant specified in paragraph (1)(c);

then:

(c) the taxpayer has no entitlement to a rebate under this section for that part of the year of income; and

(d) the rebate allowable to the taxpayer for the remainder of that year of income is, subject to the operation of subsection (5B), such part of the rebate specified in subsection (2) in relation to the taxpayer as, in the opinion of the Commissioner, is reasonable in the circumstances.

S 159L(5A) inserted by No 45 of 2000.

159L(5B)
(Repealed by No 105 of 2010)

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S 159L(5B) repealed by No 105 of 2010, s 3 and Sch 1 item 50, effective 1 October 2010. S 159L(5B) formerly read:

159L(5B)
If:

(a) but for this subsection, a taxpayer would be entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a person wholly engaged in keeping house in Australia for the taxpayer; and

(b) during the whole or a part of the year of income concerned:

(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 (1)(c);

the rebate allowable to the taxpayer for the year of income, or that part of the year of income, (the shared care period ) is to be worked out using the formula:

where:

A 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 .

applicable rebate amount is the amount of rebate that would have been allowable under this section in respect of the shared care period but for the application of this subsection.

B 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 that Act had clause 31 of that Schedule not applied and had the FTB child in respect of whom the standard rate was determined under clause 31 been the only FTB child of the taxpayer or the taxpayer ' s spouse, as the case requires.

S 159L(5B) amended by No 82 of 2007, s 3 and Sch 9 item 2, by substituting para (b)(ii), applicable to the 2008-09 year of income and later years. Para (b)(ii) formerly read:

(ii) clause 31 of Schedule 1 to that Act applied in respect of that Part B rate because of the determination of a particular specified percentage under subsection 59(1) of that Act; and

S 159L(5B) inserted by No 45 of 2000.

159L(6)
(Repealed by No 33 of 2010)

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S 159L(6) repealed by No 33 of 2010, s 3 and Sch 2 item 5, effective 13 April 2010. S 159L(6) formerly read:

159L(6)
For the purposes of subsections (1) and (4), a person who is receiving a rehabilitation allowance under the Social Security Act 1991 and who, immediately before he became eligible to receive that allowance, was eligible to receive an invalid pension under that Act, shall be taken to be in receipt of a disability support pension under that Act.

S 159L(6) amended by No 216 and No 100 of 1991 and No 106 of 1982.