Document ID: chunk:federal_register_of_legislation:C2004A01294:clause:1_32g
Version: federal_register_of_legislation:C2004A01294
Segment Type: clause
Provision Reference: sch 1 cl 32G
Character Range: 20494–21806

32G  Relevant reconciliation time—couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date

 (1) This section applies to the first individual for a same‑rate benefit period if:
 (a) the first individual was a member of a couple throughout the same‑rate benefit period; and
 (b) the first individual ceased to be a member of the couple during the period:
 (i) beginning at the start of the next income year; and
 (ii) ending at the end of the designated date in the next income year; and
 (c) 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
 (d) neither the first individual, nor the other member of the couple, have lodged an income tax return for the relevant income year at a time before the end of the designated date in the next income year.

 (2) 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.