Document ID: chunk:federal_register_of_legislation:F2018C00315:reg:3:p4
Version: federal_register_of_legislation:F2018C00315
Segment Type: reg
Provision Reference: reg 3 (pt 4/7)
Character Range: 31723–34411

(2), the payment amount is the before-tax payment amount plus an amount so that the payment amount is equal to the before-tax payment amount which the person would have been entitled to receive had the payment amount been free and clear of tax.
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                 1. Calculating the amount on account of tax
In order to work out whether the person would be required to pay tax on the before-tax payment amount, and if so, the amount of that tax, all of the following assumptions must be made:
that the person is single with no dependents;
that the amount that the person earned in the 2015-2016 financial year as recorded in the person's centrelink or CRS data (whichever is higher) is the amount that the person earned in the 2016-2017 financial year;
that the amount that the person earned in the 2016-2017 financial year as recorded in the person's centrelink or CRS data (whichever is higher) is the amount that the person earned in the 2017-2018 financial year;
that the amount that the person earned in the 2017-2018 financial year as recorded in the person's centrelink or CRS data (whichever is higher) is the amount that the person earned in the 2018-2019 financial year; and
that the person is not eligible for the Senior Australians and Pensioners Tax Offset.
If a person makes an application under the BSWAT scheme on behalf of a deceased person (in accordance with Chapter 10 of these Rules), in order to work out whether the person would be required to pay tax on the before-tax payment amount and, if so, the amount of that tax, it is necessary to determine the tax liability (if any) of the deceased estate.
For the purposes of subsection (2), in order to work out the tax liability (if any) of the deceased estate, the following assumptions must be made:
section 99 of the Income Tax Assessment Act 1936 (ITAA) applies to the deceased estate; and
the deceased estate has not received and will not receive any other income in the income tax year that any payment amount was made to the deceased person under the Act or these rules.
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     1. Training wage determinations
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                 1. Purpose
The purpose of this Part is to provide a mechanism for calculation of payment amounts for people who were paid a training wage while waiting for a BSWAT assessment to be completed and in relation to whom a BSWAT assessment was never completed.
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                 1. Making a training wage determination
The Secretary may make a training wage determination which applies to an ADE in a particular financial year.
A training wage determination must specify:
the average