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

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 4 - Estimates etc. of adjusted taxable income  

SECTION 67DE   Indexed estimates and indexed actual incomes for members of couples  

67DE(1)    
This section applies in relation to any individual who is a member of a couple.

67DE(2)    
For the purposes of this Act or the Family Assistance Act, any reference to a determination under section 67CD being made 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).

67DE(3)    
The reference is taken to be a reference to the determination being made on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:


(a) the indexed estimate or indexed actual income for the individual ' s partner stated in a notice given to:


(i) if the individual is the claimant for CCS or ACCS (grandparent) - the individual; or

(ii) if the individual is the partner of the claimant - the individual ' s partner;

under subsection 67DC(2) or 67DD(2) with the most recent start day that has arrived or passed; 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 3AA of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.