Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005 (61 of 2005)

Schedule 1   Method of calculating Part B rate for those who return to paid work after the birth of a child etc.

A New Tax System (Family Assistance) Act 1999

4   Subsection 3(1)

Insert:

secondary earner of a couple, in respect of an income year, means:

(a) unless paragraph (b) applies:

(i) the member of the couple who has the lower adjusted taxable income for the year; or

(ii) if both members of the couple have the same adjusted taxable income for the year - the member of the couple who returns to paid work first during the year; or

(b) if the rate of family tax benefit for a member of the couple is determined on the basis of an estimate of adjusted taxable income for the year, and only one member of the couple returns to paid work during the year - the member of the couple whose original estimate of adjusted taxable income is the lower estimate for the couple for the year (disregarding subclause 3(2) of Schedule 3).