Document ID: chunk:federal_register_of_legislation:C2004A01294:clause:1_32d
Version: federal_register_of_legislation:C2004A01294
Segment Type: clause
Provision Reference: sch 1 cl 32D
Character Range: 15080–15998

32D  Relevant reconciliation time—individual not member of a couple, income tax return lodged within 2 years

 (1) This section applies to the first individual for a same‑rate benefit period if:
 (a) the first individual was not a member of a couple at any time during the same‑rate benefit period; and
 (b) the first individual is or was required to lodge an income tax return for the relevant income year; and
 (c) clause 17 of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same‑rate benefit period.

 (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.