Document ID: chunk:federal_register_of_legislation:C2013C00538:clause:1_3
Version: federal_register_of_legislation:C2013C00538
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 13157–13961

3  Subclause 3(2) of Schedule 3
Repeal the subclause, substitute:
 (2) For the purposes of Part 4 of Schedule 1, if an individual is a member of a couple, the individual's adjusted taxable income for an income year is:
 (a) for the purposes of Subdivision AA of Division 1 of Part 4 of Schedule 1:
 (i) the individual's adjusted taxable income for that year; or
 (ii) the adjusted taxable income for that year of the individual's partner if it is more than the individual's adjusted taxable income for that year; and
 (b) for the purposes of the other provisions of Part 4 of Schedule 1:
 (i) the individual's adjusted taxable income for that year; or
 (ii) the adjusted taxable income for that year of the individual's partner if it is less than the individual's adjusted taxable income for that year.