Income Tax Assessment Act 1936
View history note
Hide history noteSubdiv A inserted by No 117 of 1975.
(Repealed by No 70 of 2015)
S 159J(6) amended by No 101 of 2006, No 50 of 1976.
S 159J repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years.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 159J formerly read:
S 159J(1) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011. S 159J(1) amended by No 108 of 1981 and No 123 of 1978. S 159J(1A) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011. S 159J(1A) inserted by No 56 of 1976. S 159J(1AA) repealed by No 105 of 2010, s 3 and Sch 1 item 48, effective 1 October 2010. S 159J(1AA) formerly read:
S 159J(1AA) substituted by No 45 of 2000 and inserted by No 82 of 1999. S 159J(1AB) amended by No 84 of 2013, s 3 and Sch 5 item 10, by substituting
"
adjusted taxable income for rebates
"
for
"
adjusted taxable income
"
in para (a), applicable to assessments for the 2012-13 year of income and later years of income. S 159J(1AB) amended by No 71 of 2012, s 3 and Sch 4 items 9 and 10, by substituting
"
class 1 or who is an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
"
for
"
class 1
"
in para (a) and
"
2 or 6, or an invalid relative for the purposes of class 5
"
for
"
2, 5 or 6
"
in para (b), applicable to assessments for the 2011-12 income year and later income years. S 159J(1AB) substituted by No 27 of 2009, s 3 and Sch 3 item 94, applicable in relation to income years starting on or after 1 July 2009. S 159J(1AB) formerly read:
S 159J(1AB) inserted by No 63 of 2008, s 3 and Sch 1 item 8, applicable in relation to the 2008-09 income year and later income years.
SECTION 159J REBATES FOR DEPENDANTS
159J(1)
Where, during the year of income, a taxpayer contributes to the maintenance of a person (in this section referred to as a
dependant
) specified in column 2 of the table set out in subsection (2) and that person is a resident, 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.
159J(1A)
A taxpayer is not entitled in his or her assessment in respect of income of a year of income after the year of income that ends on 30 June 1976 to a rebate under this section in respect of a person by reason that the person is included in class 3 or class 4 in the table set out in subsection (2).
159J(1AA)
(Repealed by No 105 of 2010)
159J(1AA)
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 dependant included in class 1 or 2 in the table in subsection (2), 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.
159J(1AB)
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 dependant included in class 1, 2, 5 or 6 in the table in subsection (2) if:
(a)
for a dependant included in class 1 or who is an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
-
the taxpayer
'
s adjusted taxable income for rebates for the year is more than the income limit for family tax benefit (Part B) for the year; or
(b)
for a dependant included in class 2 or 6, or an invalid relative for the purposes of class 5
-
subsection (1AC) applies to the taxpayer for the year.
159J(1AB)
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 dependant included in class 1, 2, 5 or 6 in the table in subsection
(2)
if the taxpayer
'
s taxable income for the year is more than $150,000.
159J(1AC)
This subsection applies to a taxpayer for a year of income if the sum of:
(a)
the taxpayer
'
s adjusted taxable income for rebates for the year; and
(b)
if the taxpayer has a spouse during the year
-
the spouse
'
s adjusted taxable income for rebates for the year; and
(c)
if the taxpayer has a spouse during only part of the year
-
this amount:
Spouse
'
s adjusted taxable income
for rebates for the year×
Numbers of days a spouse
Number of days in the year
is more than the income limit for family tax benefit (Part B) for the year.
Note:
If the taxpayer has a different spouse during different parts of the year, the adjusted taxable income for rebates of each spouse will be included under paragraph (c).
S 159J(1AC) amended by No 84 of 2013, s 3 and Sch 5 items 10 to 12, by substituting " adjusted taxable income for rebates " for " adjusted taxable income " in paras (a) and (b) and in the note, and substituting the formula, applicable to assessments for the 2012-13 year of income and later years of income. The formula formerly read:
Spouse ' s adjusted taxable income for the year × Number of days a spouse
Number of days in the year
S 159J(1AC) inserted by No 27 of 2009, s 3 and Sch 3 item 94, applicable in relation to income years starting on or after 1 July 2009.
159J(1B)
Where, but for subsection (1A), a taxpayer would be entitled in his or her assessment in respect of income of a year of income to a rebate under this section in respect of a dependant included in class 3 or 4 in the table in subsection (2), the entitlement of the taxpayer to a rebate under this section in that assessment in respect of any dependant included in class 2 of that table shall be calculated as if the reference in that table to $1,711 were a reference to $2,051.
S 159J(1B) amended by No 41 of 2011, s 3 and Sch 5 item 73, by substituting " the " for " the the " , effective 27 June 2011.
S 159J(1B) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 159J(1B) amended by No 75 of 2007 , s 3 and Sch 1 item 6, by substituting " the reference in that table to $1,711 were a reference to $2,051 " for " references in that table to $1,000 were references to $1,200 " , applicable to assessments for the 2007-08 year of income and later years of income.
S 159J(1B) amended by No 138 of 1994, No 70 of 1989; and inserted by No 106 of 1982.
159J(1C)
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 dependant included in class 1 in the table in subsection (2) if the dependant was born on or after 1 July 1952.
S 159J(1C) amended by No 71 of 2012, s 3 and Sch 4 item 11, by substituting " 1 July 1952 " for " 1 July 1971 " , applicable to assessments for the 2012-13 income year and later income years.
S 159J(1C) inserted by No 62 of 2011, s 3 and Sch 4 item 15, applicable to assessments for the 2011-12 income year and later income years.
Former s 159J(1C) repealed by No 82 of 1999.
Former s 159J(1C) inserted by No 138 of 1994.
159J(1D)
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 dependant who is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection (2) if the taxpayer is also entitled to a rebate in respect of the dependant being included in class 1 in the table.
S 159J(1D) inserted by No 62 of 2011, s 3 and Sch 4 item 15, applicable to assessments for the 2011-12 income year and later income years.
159J(1E)
If a taxpayer is entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant who is an invalid spouse included in class 5 in the table in subsection (2), the taxpayer is not also entitled to a rebate in respect of that dependant being included as a carer spouse in class 5 in the table.
S 159J(1E) inserted by No 62 of 2011, s 3 and Sch 4 item 15, applicable to assessments for the 2011-12 income year and later income years.
159J(1F)
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 dependant included in class 2, 3, 4, 5 or 6 in the table in subsection (2) 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).
S 159J(1F) inserted by No 85 of 2013, s 3 and Sch 7 item 2, applicable to assessments for the 2012-13 income year and later income years.
159J(1G)
Subsection (1F) does not affect a taxpayer ' s entitlement to a rebate in respect of a dependant who is also a dependant included in class 1 in the table in subsection (2).
S 159J(1G) inserted by No 85 of 2013, s 3 and Sch 7 item 2, applicable to assessments for the 2012-13 income year and later income years.
159J(2)
Subject to this section, the amount of the rebate allowable in the assessment of the taxpayer in respect of a dependant under this section is the relevant amount specified in column 3 of the following table:
|
Column 1
Class |
Column 2
Dependant |
Column 3
Amounts of Rebate |
|
| 1 | Spouse of the taxpayer | $2,100 | |
| 2 | Child-housekeeper | $1,711 | |
| 3 | Child less than 21 years of age (not being a student) | In respect of 1 such child - $376 | |
| In respect of each other such child - $282 | |||
| 4 | Student | $376 | |
| 5 | Invalid relative, invalid spouse or carer spouse | In respect of an invalid relative
-
$770
In respect of an invalid spouse - $2,100 In respect of a carer spouse - $2,100 |
|
| 6 | Parent of the taxpayer or of the taxpayer ' s spouse | $1,540 |
S 159J(2) (table) amended by No 62 of 2011, s 3 and Sch 4 item 16, by substituting table item 5, applicable to assessments for the 2011-12 income year and later income years. Table item 5 formerly read:
| " 5 | Invalid relative | $770 " |
S 159J(2) (table) substituted by No 75 of 2007 , s 3 and Sch 1 item 7, applicable to assessments for the 2007-08 year of income and later years of income. The table formerly read:
Column 1
ClassColumn 2
DependantColumn 3
Amounts of Rebate1 Spouse of the taxpayer $1,000 2 Child-housekeeper $1,000 3 Child less than 21 years of age (not being a student) In respect of 1 such child - $376 In respect of each other such child - $282 4 Student $376 5 Invalid relative $450 6 Parent of the taxpayer or of the taxpayer ' s spouse $900
S 159J(2) table amended by No 63 of 2005, No 135 of 1990, No 70 of 1989, No 109 of 1981, No 57 of 1980 and No 56 of 1976.
159J(3)
Where:
(a) the taxpayer contributes to the maintenance of a dependant during part only of the year of income; or
(aa) a dependant is a resident during part only of the year of income; or
(b) during the whole or part of the year of income, 2 or more persons contribute to the maintenance of a person who is a dependant in relation to 1 or more of the persons so contributing; or
(c) a dependant, being the spouse of the taxpayer, is the spouse of the taxpayer during part only of the year of income; or
(d) a dependant, being a child-housekeeper, is wholly engaged in keeping house for the taxpayer during part only of the year of income; or
(e) a dependant, being a child included in class 3 in the table in subsection (2), a student or an invalid relative, is such a dependant during part only of the year of income; or
(f) a dependant, being a spouse of the taxpayer, is an invalid spouse or a carer spouse during part only of the income year;
the rebate allowable to the taxpayer in respect of that dependant shall be such part of the relevant amount specified in column 3 of that table as, in the opinion of the Commissioner, is reasonable in the circumstances.
S 159J(3) amended by No 62 of 2011, s 3 and Sch 4 items 17 and 18, by inserting " or " at the of paras (a), (aa), (b), (c) and (e), and inserting para (f), applicable to assessments for the 2011-12 income year and later income years.
S 159J(3) amended by No 45 of 2000, No 82 of 1999, No 135 of 1990 and No 123 of 1978.
159J(3AA)
(Repealed by No 105 of 2010)
S 159J(3AA) repealed by No 105 of 2010, s 3 and Sch 1 item 48, effective 1 October 2010. S 159J(3AA) formerly read:
159J(3AA)
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 dependant included in class 1 or 2 in the table in subsection (2); 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;then:
(c) the taxpayer has no entitlement to a rebate under this section in respect of that dependant for that part of the year of income; and
(d) the rebate allowable to the taxpayer in respect of that dependant for the remainder of that year of income is, subject to the operation of subsection (3AB), such part of the relevant rebate amount specified in column 3 of the table in subsection (2) as, in the opinion of the Commissioner, is reasonable in the circumstances.
S 159J(3AA) inserted by No 45 of 2000.
159J(3AB)
(Repealed by No 105 of 2010)
S 159J(3AB) repealed by No 105 of 2010, s 3 and Sch 1 item 48, effective 1 October 2010. S 159J(3AB) formerly read:
159J(3AB)
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 dependant included in class 1 or 2 of the table in subsection (2); 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);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 159J(3AB) amended by No 82 of 2007, s 3 and Sch 9 item 1, by substituting para (b)(ii), applicable to the 2008-2009 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;
S 159J(3AB) inserted by No 45 of 2000.
159J(3A)
In the application of the definition of resident in subsection 6(1) for the purposes of this section, a dependant included in class 1, 2, 3 or 4, and a child, invalid spouse or carer spouse of the taxpayer being a dependant included in class 5, in the table in subsection (2) shall be deemed to have a domicile in Australia at all times when the taxpayer has a domicile in Australia.
S 159J(3A) amended by No 62 of 2011, s 3 and Sch 4 item 19, by substituting " child, invalid spouse or carer spouse of the taxpayer being a dependant " for " child of the taxpayer being a dependant " , applicable to assessments for the 2011-12 income year and later income years.
S 159J(3A) inserted by No 103 of 1983.
159J(4)
The amount of the rebate otherwise allowable under this section in respect of a dependant shall be reduced by $1 for every $4 by which the dependant ' s adjusted taxable income for rebates for the year of income exceeds $282.
S 159J(4) amended by No 84 of 2013, s 3 and Sch 5 item 13, by substituting " adjusted taxable income for rebates " for " adjusted taxable income " , applicable to assessments for the 2012-13 year of income and later years of income.
S 159J(4) amended by No 27 of 2009, s 3 and Sch 3 item 95, by substituting " dependant ' s adjusted taxable income for " for " separate net income derived by the dependant in " , applicable in relation to income years starting on or after 1 July 2009.
S 159J(4) amended by No 109 of 1981, No 57 of 1980 and No 56 of 1976.
159J(5)
Where, during the whole or a part of the year of income, the taxpayer and a person of a kind specified in column 2 of the table in subsection (2) resided together and that person has an adjusted taxable income for rebates for that year, then, for the purposes of this section, the taxpayer shall be regarded, unless the contrary is established to the satisfaction of the Commissioner, as having contributed to the maintenance of that person during the whole or that part of the year of income, as the case may be.
S 159J(5) amended by No 84 of 2013, s 3 and Sch 5 item 13, by substituting " adjusted taxable income for rebates " for " adjusted taxable income " , applicable to assessments for the 2012-13 year of income and later years of income.
S 159J(5) amended by No 27 of 2009, s 3 and Sch 3 item 96, by substituting " an adjusted taxable income for " for " a separate net income in " , applicable in relation to income years starting on or after 1 July 2009.
159J(5A)
Subject to subsection (5B), where, but for this subsection, a taxpayer would, by reason that he or she contributed to the maintenance of 2 or more dependants included in class 1 in the table in subsection (2) during the whole or a part of the year of income, be entitled in his or her assessment in respect of income of the year of income to more than one rebate under this section, the taxpayer shall be regarded as having contributed to the maintenance of only one of those dependants during the whole or that part of the year of income, as the case may be, being the dependant in respect of whom the lesser, or least, of the rebates would, but for this subsection, be allowable to the taxpayer under this section in respect of those dependants.
S 159J(5A) inserted by No 124 of 1984.
159J(5B)
Where subsection (5A) applies but the Commissioner is of the opinion that, because of special circumstances, it would be reasonable to regard the taxpayer as having contributed during the whole or a part of the year of income to the maintenance of a dependant included in class 1 in the table in subsection (2), other than the dependant in respect of whom a rebate is allowable under this section by virtue of the operation of subsection (5A), the taxpayer shall be regarded as having contributed to the maintenance of that other dependant only and the rebate allowable to the taxpayer under this section in respect of that other dependant shall be such amount, not exceeding the relevant amount specified in column 3 of the table in subsection (2), as is, in the opinion of the Commissioner, reasonable in the circumstances.
S 159J(5B) inserted by No 124 of 1984.
159J(5C)
Where:
(a) during the whole or a part of the year of income, a taxpayer contributed to the maintenance of 2 or more dependants included in class 1 in the table in subsection (2); and
(b) by virtue of the operation of subsection (4), a rebate is not allowable to the taxpayer under this section in respect of one of those dependants;
the taxpayer shall be regarded as not having contributed to the maintenance of any of those dependants during the whole or that part of the year of income, unless the Commissioner is of the opinion that, because of special circumstances, it would be unreasonable to do so, in which case the rebate (if any) allowable under this section in the assessment of the taxpayer in respect of income of the year of income in respect of a dependant included in class 1 in that table shall be such amount, not exceeding the relevant amount specified in column 3 of that table, as is, in the opinion of the Commissioner, reasonable in the circumstances.
S 159J(5C) inserted by No 124 of 1984.
159J(5CA)
For the purposes of subsections (5A), (5B) and (5C), treat a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection (2) as a dependant included in class 1 in the table.
S 159J(5CA) inserted by No 62 of 2011, s 3 and Sch 4 item 20, applicable to assessments for the 2011-12 income year and later income years.
159J(5D)
Where, by reason that, during the whole or a part of the year of income, a taxpayer contributes to the maintenance of a dependant included in class 1 in the table in subsection (2) or a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection (2), the taxpayer is entitled, or would, but for subsection (1C) or (4), be entitled, in his or her assessment in respect of income of the year of income, to a rebate under this section, a child of the taxpayer shall be deemed not to have been engaged in keeping house for the taxpayer during the whole or that part of the year of income, as the case may be.
S 159J(5D) amended by No 62 of 2011, s 3 and Sch 4 item 21, by substituting " subsection (2) or a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection (2), the taxpayer is entitled, or would, but for subsection (1C) or (4), be entitled, " for " subsection (2), the taxpayer is entitled, or would, but for subsection (4) be entitled, " , applicable to assessments for the 2011-12 income year and later income years.
S 159J(5D) amended by No 135 of 1990, No 49 of 1985 and inserted by No 124 of 1984.
159J(5E)
(Repealed by No 82 of 1999)
S 159J(5E) amended by No 41 of 1998, No 197 and No 121 of 1997 and substituted by No 174 of 1994.
Former s 159J(5E) inserted by No 138 of 1994.
159J(6)
In this section:
adjusted taxable income
(Repealed by No 84 of 2013)
Definition of " adjusted taxable income " repealed by No 84 of 2013, s 3 and Sch 5 item 14, applicable to assessments for the 2012-13 year of income and later years of income. The definition formerly read:
adjusted taxable income
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 , except that, for the purposes of this section, clauses 3 and 3A of Schedule 3 to that Act are taken not to have been enacted.
Definition of " adjusted taxable income " inserted by No 27 of 2009, s 3 and Sch 3 item 97, applicable in relation to income years starting on or after 1 July 2009.
carer spouse
means a person who is a spouse of the taxpayer, being a person:
(a) who is wholly engaged in providing care to an invalid relative; or
(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans ' Entitlements Act 1986 .
Definition of " carer spouse " inserted by No 62 of 2011, s 3 and Sch 4 item 22, applicable to assessments for the 2011-12 income year and later income years.
child-housekeeper
means the child of a taxpayer who is wholly engaged in keeping house for the taxpayer.
Definition of " child-housekeeper " inserted by No 135 of 1990.
"daughter-housekeeper"
(Omitted by No 135 of 1990)
income limit for family tax benefit (Part B)
means the amount specified in subclause
28B(1)
of Schedule
1
to the
A New Tax System (Family Assistance) Act 1999
, as indexed under Part
2
of Schedule
4
to that Act.
Definition of " income limit for family tax benefit (Part B) " inserted by No 27 of 2009, s 3 and Sch 3 item 98, applicable in relation to income years starting on or after 1 July 2009.
invalid relative
means a person who:
(a) is not less than 16 years of age and is a child, brother or sister of the taxpayer or of the taxpayer ' s spouse; and
(b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991 .
Note:
Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of this definition.
Definition of " invalid relative " substituted by No 85 of 2013, s 3 and Sch 7 item 3, applicable to assessments for the 2012-13 income year and later income years. The definition formerly read:
invalid relative
means a person who is not less than 16 years of age and is a child, brother or sister of the taxpayer or of the taxpayer ' s spouse, being a person:
(a) to whom a disability support pension or a special needs disability support pension is being paid under the Social Security Act 1991 ; or
(b) (Repealed by No 33 of 2010)
(c) in respect of whom the taxpayer obtains a certificate issued by a medical officer of the Health Department, or by a medical practitioner appointed by the Families Secretary for the purpose of examining claimants for disability support pensions under that Act, certifying that the person has a continuing inability to work within the meaning of Part 2.3 of that Act.Note:
Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of the definition of invalid relative .
Definition of " invalid relative " amended by No 62 of 2011, s 3 and Sch 4 item 23, by substituting " sister of the taxpayer or of the taxpayer ' s spouse " for " sister of the taxpayer " , applicable to assessments for the 2011-12 income year and later income years.
Definition of " invalid relative " amended by No 33 of 2010, s 3 and Sch 2 items 3 and 4, by adding " or " at the end of para (a) and repealing para (b), effective 13 April 2010. Para (b) formerly read:
(b) to whom a rehabilitation allowance is being paid under that Act and who, immediately before becoming eligible to receive that allowance, was eligible to receive an invalid pension under that Act; or
Definition of " invalid relative " amended by No 88 of 2009, s 3 and Sch 5 items 102 and 103, by substituting " Health Department " for " Department of Health " and substituting " Families Secretary " for " Secretary to the Department of Social Security " in para (c), effective 18 September 2009.
Definition of " invalid relative " amended by No 144 of 2008, s 3 and Sch 14 item 31, by inserting the note at the end, applicable in relation to the 2009-2010 year of income and later years of income.
Definition of " invalid relative " amended by No 101 of 1992, No 216 of 1991, No 100 of 1991, No 78 of 1988, No 165 of 1984 and No 106 of 1982.
invalid spouse
means a person who:
(a) is a spouse of the taxpayer; and
(b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991 .
Definition of " invalid spouse " substituted by No 85 of 2013, s 3 and Sch 7 item 4, applicable to assessments for the 2012-13 income year and later income years. The definition formerly read:
invalid spouse
means a person that is a spouse of the taxpayer, being a person who satisfies the requirements in paragraph (a) or (c) of the definition of invalid relative .
Definition of " invalid spouse " inserted by No 62 of 2011, s 3 and Sch 4 item 24, applicable to assessments for the 2011-12 income year and later income years.
separate net income
(Repealed by No 27 of 2009)
Definition of " separate net income " repealed by No 27 of 2009, s 3 and Sch 3 item 99, applicable in relation to income years starting on or after 1 July 2009. The definition formerly read:
separate net income
, in relation to a dependant:
(aa) includes any amount that is included in the assessable income of the dependant by Part 3-1 or 3-3 of the Income Tax Assessment Act 1997 (about CGT); and
(ab) does not include family tax payment paid under the Social Security Act 1991 as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ; and
(ac) does not include child care benefit, child care tax rebate, family tax benefit, baby bonus, maternity immunisation allowance, one-off payment to families, economic security strategy payment to families, back to school bonus or single income family bonus paid under the A New Tax System (Family Assistance) (Administration) Act 1999 ; and
(aca) does not include payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004 ; and
(ad) does not include any of the following paid under the Social Security Act 1991 :
(i) carer allowance;
(ia) child disability assistance;
(ii) one-off payment to carers (carer payment related);
(iii) one-off payment to carers (carer allowance related);
(iv) 2005 one-off payment to carers (carer payment related);
(v) 2005 one-off payment to carers (carer service pension related);
(vi) 2005 one-off payment to carers (carer allowance related);
(vii) 2006 one-off payment to carers (carer payment related);
(viii) 2006 one-off payment to carers (wife pension related);
(ix) 2006 one-off payment to carers (partner service pension related);
(x) 2006 one-off payment to carers (carer service pension related);
(xi) 2006 one-off payment to carers (carer allowance related);
(xii) 2007 one-off payment to carers (carer payment related);
(xiii) 2007 one-off payment to carers (wife pension related);
(xiv) 2007 one-off payment to carers (partner service pension related);
(xv) 2007 one-off payment to carers (carer service pension related);
(xvi) 2007 one-off payment to carers (carer allowance related);
(xvii) 2008 one-off payment to carers (carer payment related);
(xviii) 2008 one-off payment to carers (wife pension related);
(xix) 2008 one-off payment to carers (partner service pension related);
(xx) 2008 one-off payment to carers (carer service pension related);
(xxi) 2008 one-off payment to carers (carer allowance related); and
(adaa) does not include 2006 one-off payment to older Australians under the Social Security Act 1991 ; and
(adab) (Repealed by No 97 of 2008 )
(adac) does not include 2007 one-off payment to older Australians under the Social Security Act 1991 ; and
(adad) (Repealed by No 97 of 2008 )
(adae) does not include 2008 one-off payment to older Australians under the Social Security Act 1991 or Veterans ' Entitlements Act 1986 ; and
(adaf) does not include payments to older Australians under a scheme determined under Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 ; and
(adag) does not include economic security strategy payment under the Social Security Act 1991 or the Veterans ' Entitlements Act 1986 ; and
(adah) does not include payments under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 ; and
(adai) does not include training and learning bonus or farmers hardship bonus under the Social Security Act 1991 ; and
(adaj) does not include education entry payment supplement under the Social Security Act 1991 ; and
(adak) does not include payments under the scheme determined under Schedule 4 to the Household Stimulus Package Act (No. 2) 2009 ; and
(ada) does not include payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004 ; and
(adb) does not include payments to carers under the scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 ; and
(adc) does not include payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; and
(add) does not include payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; and
(ade) does not include payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 ; and
(ae) does not include maternity immunisation allowance, family allowance, family allowance supplement or non-benefit PP (partnered) within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ; and
(a) subject to paragraph (c), does not include home child care allowance within the meaning of the Social Security Act 1991 as in force immediately before the commencement of Schedule 1 to the Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994 , non-benefit parenting allowance within the meaning of the Social Security Act 1991 as in force immediately before the commencement of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 or amounts paid under a scheme for the provision by the Commonwealth of assistance in connexion with the education of isolated children; and
(aaa) does not include any part of benefit parenting allowance paid under the Social Security Act 1991 as in force immediately before the commencement of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 , that is exempt because of paragraph (e) of the item dealing with " Parenting allowance (benefit parenting allowance) " in section 52-15 of the Income Tax Assessment Act 1997 as in force immediately before the commencement of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 ; and
(aab) does not include child care assistance or child care rebate paid under the Child Care Payments Act 1997 ; and
(aac) does not include any amount paid under the Division 26 of the Private Health Insurance Act 2007 ; and
(aad) does not include any part of benefit PP (partnered) paid under the Social Security Act 1991 , as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 , that is exempt under section 52-10 because of paragraph (e) of the item dealing with parenting payment (benefit PP (partnered)) in the table in section 52-15 of the Income Tax Assessment Act 1997 ; and
(aae) does not include an amount of earnings or other return credited to an FHSA; and
(aaf) does not include a Government FHSA contribution (within the meaning of the First Home Saver Accounts Act 2008 ); and
(b) in the case of a dependant included in class 3 or class 4 in the table in subsection (2):
(i) includes the value or amount of any assistance (other than family allowance or family allowance supplement within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 , a carer allowance or an amount paid under a scheme for the provision by the Commonwealth of assistance in connexion with the education of isolated children) provided to the dependant or any other person by the Commonwealth or a State by way of, or for the purpose of, maintenance or accommodation of the dependant in connexion with the education of the dependant; and
(ii) does not include the value or amount of any scholarship, bursary, exhibition or prize, except to the extent that it consists of assistance referred to in subparagraph (i); and
(ba) does not include an ex gratia payment from the Commonwealth known as Income Recovery Subsidy for the Victorian bushfires of January and February 2009; and
(bb) does not include an ex gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Queensland floods of January and February 2009; and
(bc) does not include an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Western Queensland floods of January and February 2009; and
(c) includes amounts paid:
(i) under the scheme known as the Assistance for Isolated Children Scheme in respect of a period commencing at or after the time the dependant attained the age of 16 years; and
(ii) for the purpose of maintenance or accommodation of the dependant in connection with the education of the dependant; and
(d) does not include tax bonus paid in accordance with the Tax Bonus for Working Australians Act (No 2) 2009 .
Definition of " separate net income " amended by No 19 of 2010, s 3 and Sch 5 item 1, by inserting para (bc), applicable in relation to the 2008-09 income year.
Definition of " separate net income " amended by No 25 of 2009, s 3 and Sch 1 item 7, by substituting " Act (No 2) 2009 " for " Act 2009 " in para (adak), effective 18 February 2009.
Definition of " separate net income " amended by No 14 of 2009 , s 3 and Sch 5 item 1, by inserting paras (ba) and (bb), applicable to the 2008-09 income year.
[ CCH Note: Act No 14 of 2009, s 3 and Sch 5 item 4, repeals paras (ba) and (bb), effective 1 July 2011.]
Definition of " separate net income " amended by No 4 of 2009, s 3 and Sch 5 items 4 and 5, by substituting " , economic security strategy payment to families, back to school bonus or single income family bonus " for " or economic strategy payment to families " in para (ac) and inserting paras (adai), (adaj) and (adak), effective 18 February 2009.
Definition of " separate net income " amended by No 6 of 2009, s 3 and Sch 1 item 1, by inserting para (d) at the end, effective 18 February 2009.
Definition of " separate net income " amended by No 131 of 2008, s 3 and Sch 5 items 1 and 2, by substituting " , one-off payment to families or economic security strategy payment to families " for " or one-off payment to families " in para (ac) and inserting paras (adag) and (adah), effective 1 December 2008.
Definition of " separate net income " amended by No 97 of 2008 , s 3 and Sch 3 items 29 to 34, by omitting " maternity allowance, maternity payment, " after " family tax benefit, " in para (ac), omitting " or the Veterans ' Entitlements Act 1986 " after " Social Security Act 1991 " in para (adaa), repealing para (adab), omitting " or the Veterans ' Entitlements Act 1986 " after " Social Security Act 1991 " in para (adac), repealing para (adad) and omitting " maternity allowance, " after " does not include " in para (ae), effective 3 October 2008. Paras (adab) and (adad) formerly read:
(adab) does not include payments to older Australians under a scheme determined under Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; and
(adad) does not include payments to older Australians under a scheme determined under Schedule 2 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; and
Definition of " separate net income " amended by No 92 of 2008, s 3 and Sch 1 item 6, by inserting paras (aae) and (aaf) after para (aad), applicable from 1 October 2008.
Definition of " separate net income " amended by No 19 of 2008, s 3 and Sch 3 items 11 to 13, by omitting " and " in para (ad)(xvi) and inserting para (ad)(xvii) to (xxi) and para (ade), effective 26 May 2008.
Definition of " separate net income " amended by No 19 of 2008, s 3 and Sch 1 item 16, by inserting paras (adae) and (adaf), effective 26 May 2008.
Definition of " separate net income " amended by No 182 of 2007, No 113 of 2007, No 82 of 2007, No 32 of 2007 and No 66 of 2007.
Definition of " separate net income " amended by No 41 of 2006, s 3 and Sch 3 items 10 to 12, by inserting para (ad)(vii) to (xi) and para (adc), effective 22 May 2006.
Definition of " separate net income " amended by No 41 of 2006, s 3 and Sch 1 item 8, by inserting para (adaa) and (adab), effective 22 May 2006.
Definition of " separate net income " amended by No 55 of 2005, No 60 of 2004, No 59 of 2004, No 167 of 2001, No 83 of 1999, No 13 of 1999, No 128 and No 46 of 1998; No 197, No 202, No 196 and No 121 of 1997; No 63 of 1996; No 106 of 1995; No 174 of 1994; No 138 of 1994; No 100 of 1991; No 78 of 1988; No 108 of 1987; No 52 of 1986; No 49 of 1985; No 123 of 1984; No 106 of 1982; and No 57 of 1978.
student
means a person who is less than 25 years of age and is receiving full-time education at a school, college or university.
S 159J(6) amended by No 101 of 2006 , s 3 and Sch 2 item 393, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
S 159J(6) amended by No 50 of 1976.
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