Document ID: chunk:federal_register_of_legislation:C2015C00048:clause:2b_22
Version: federal_register_of_legislation:C2015C00048
Segment Type: clause
Provision Reference: sch 2B cl 22
Character Range: 70289–71322

22  Paragraphs 32C(1)(a) and (b)
Repeal the paragraphs, substitute:
 (a) the first individual was a member of a couple throughout the same‑rate benefit period; and
 (b) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
 (c) the first individual continues to be a member of the couple until the end of the latest of the following:
 (i) the first income year after the relevant income year;
 (ii) such further period (if any) as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year;
 (iii) such further period (if any) as the Secretary allows for the other member of the couple to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.