Document ID: chunk:federal_register_of_legislation:C2008A00141:clause:1_6:p3
Version: federal_register_of_legislation:C2008A00141
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 3/4)
Character Range: 18130–20648

individual; and
 (b) you have a shared care percentage under section 59 of the A New Tax System (Family Assistance) Act 1999 for the individual for a period that includes that day; and
 (c) step 2 (including that step as affected by subsection (2)) applies to that day;
only a portion of that day (or only a portion of the portion referred to in subsection (2)) corresponding to the shared care percentage may be counted for the purposes of step 2 (or that step as affected by subsection (2)).

Modification for members of a couple

 (4) If:
 (a) on a particular day, you are a member of a couple (within the meaning of the Social Security Act 1991); and
 (b) both you and your partner (within the meaning of that Act) (your partner) satisfy subsection 61‑620(2) or (4) for one or more individuals on that day; and
 (c) step 2 applies to that day;
for the purposes of step 2 the day only counts as follows:
 (d) if you and your partner have made a written agreement nominating one of you as the member who can claim the offset under this Subdivision in respect of the individual or individuals for that period:
 (i) the nominated member may, subject to subsection (5), count the whole of each day in the period for each such individual; and
 (ii) the other member must not count any days in the period for each such individual; or
 (e) if paragraph (d) does not apply—only half of each day in the period may, subject to subsection (5), be counted.

Modification for individuals not members of a couple

 (5) If you and one or more other entities (other than your partner (within the meaning of the Social Security Act 1991)) each satisfy subsection 61‑620(2) or (4) for an individual on a day, you may only count for the purposes of step 2 (or that step as affected by subsection (4)) a portion of that day that is reasonable having regard to:
 (a) the objects of this subsection; and
 (b) the living arrangements of the individual.

 (6) The objects of subsection (5) are:
 (a) to determine the extent to which the individual was in your care on a day; and
 (b) to prevent double counting in distributing the tax offset under this Subdivision between you and others who share the care of the individual.

61‑680  Excess education expenses

 (1) You have an amount covered by this section from an income year if the amount worked out under paragraph 61‑650(1)(a) for the year exceeds your offset limit for the year under section 61‑660.

 (2) The amount that is covered by this section is the lesser of:
 (a) all of