Document ID: chunk:federal_register_of_legislation:C2019A00005:clause:1_52bab:p5
Version: federal_register_of_legislation:C2019A00005
Segment Type: clause
Provision Reference: sch 1 cl 52BAB (pt 5/5)
Character Range: 47370–48331

before the person's assessment day;
 (b) the person's assessment day.
Note: For assessment day, see subsections (6) and (7).
relevant number of days means the number of days in the period:
 (a) beginning on the day after:
 (i) if the assessment day is at least 12 months after the relevant payment day—the most recent 12‑month anniversary of the relevant payment day; or
 (ii) otherwise—the relevant payment day; and
 (b) ending at the end of the assessment day.
relevant payment day means the day that the amount was paid for the income stream.
 (15) If the income stream is a joint income stream, then, for the purposes of applying subsections (13) and (14) to the person and to a day covered by subsection (1), an amount paid for the income stream is taken to be that amount multiplied by the proportion of the income stream attributable to the person on that day.
 (16) The Commission may make a legislative instrument for the purposes of paragraph (13)(b).