Document ID: chunk:federal_register_of_legislation:C2004A01294:clause:1_32f:p2
Version: federal_register_of_legislation:C2004A01294
Segment Type: clause
Provision Reference: sch 1 cl 32F (pt 2/2)
Character Range: 19187–20491

of the designated date in the next income year.

 (5) If:
 (a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
 (b) the first individual was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year.

 (6) If:
 (a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
 (b) the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.

Note: For designated date, see section 32R.