Document ID: chunk:federal_register_of_legislation:C2025C00162:section:3:p4
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 3 (pt 4/6)
Character Range: 1757868–1760456

a document for the purposes of paragraph (10F)(c). The Secretary may do so only if the Australian Statistician has notified the Secretary that the Australian Statistician will no longer be publishing replacement documents mentioned in paragraph (10F)(b).
 (10J) A document determined in an instrument under subsection (10H) takes effect on the day specified in the determination and then has effect as amended from time to time.
 (10K) For the purposes of paragraphs (10E)(d) and (e) and (14)(d), the threshold amount for the person (the primary person) for a tax year is the sum of the following:
 (a) $160,000;
 (b) $10,000 for each person who is a related person (see subsection (10L)) of the primary person on:
 (i) subject to subparagraph (ii)—30 June of that tax year; or
 (ii) if that tax year is the tax year following the base tax year because of point 1067G‑F7 or 1067G‑F8—the day the request was made.
 (10L) For the purposes of paragraph (10K)(b), a person (the first person) is a related person of the primary person on a day if on that day:
 (a) the first person is aged under 22; and
 (b) a parent of the first person is also a parent of the primary person; and
 (c) none of the following applies to the first person:
 (i) the first person is living away from the home of each parent covered by paragraph (b) and the first person is a member of a YA couple under subsection 1067C(1);
 (ii) the first person is living away from the home of each parent covered by paragraph (b) and the first person has a natural child, adoptive child or relationship child who is wholly or substantially dependent on the first person or the first person's partner (if any);
 (iii) the first person is receiving youth allowance or disability support pension and the first person is independent under subsection (9);
 (iv) the first person is in State care.
Note: For parent, see paragraph (b) of the definition of parent in subsection 5(1).
 (10M) For the purposes of the application of paragraph (10)(a), (b) or (d) in relation to a person:
 (a) if, for a week that falls wholly in the 2‑year period referred to in paragraph (10)(a) and wholly in the COVID‑19 concession period, the person was not in paid work consisting of full‑time employment of at least 30 hours—the person is taken, for that week, to have been in paid work consisting of full‑time employment of 30 hours; and
 (b) if, for a week that falls wholly in the 2‑year period referred to in paragraph (10)(b) and wholly in the COVID‑19 concession period, the person was not in paid work consisting of part‑time employment of at