Document ID: chunk:federal_register_of_legislation:C2016C00523:clause:4_4
Version: federal_register_of_legislation:C2016C00523
Segment Type: clause
Provision Reference: sch 4 cl 4
Character Range: 81230–83049

4  Paragraphs 79A(2)(a), (d) and (e)
Repeal the paragraphs, substitute:
 (a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income—an amount equal to the sum of:
 (i) $1,173 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
 (ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or
 (d) if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:
 (i) $338 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
 (ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or
 (e) if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:
 (i) $57 increased by 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
 (ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or