Document ID: chunk:federal_register_of_legislation:C2009A00049:clause:2_32ab:p2
Version: federal_register_of_legislation:C2009A00049
Segment Type: clause
Provision Reference: sch 2 cl 32AB (pt 2/2)
Character Range: 11054–12601

tax return for the cancellation income year concerned; or
 (ii) the claimant and the relevant partner cease to be members of the same couple again; or
 (iii) subsection (7) applies;
  whichever occurs first.

Prohibited period may end in special circumstances
 (7) This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.

Grace period
 (8) In this section:
grace period means:
 (a) the period of 75 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the variation mentioned in section 32AA is made; or
 (b) if subsection (7) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the determination mentioned in subsection (7) is made.
Note: The effect of paragraph (b) of the definition is that there may be another prohibited period for the claimant under subsection (1).
 (9) The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (8) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.

Determinations are not legislative instruments
 (10) A determination made under paragraph (6)(a) or subsection (7) or (9) is not a legislative instrument.