Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:4_26
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 4 cl 26
Character Range: 435629–436358

26  Subsection 159L(3A)
Repeal the subsection, substitute:

 (3A) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a person wholly engaged in keeping house in Australia for the taxpayer if, during the whole of that year of income:
 (a) the taxpayer, or the taxpayer's spouse while being the taxpayer's partner as defined in the A New Tax System (Family Assistance) Act 1999, was eligible for family tax benefit at the Part B rate within the meaning of that Act; and
 (b) clause 31 of Schedule 1 to that Act did not apply to the Part B rate; and
 (c) the taxpayer did not contribute to the maintenance of a dependant specified in paragraph (1)(c).