Document ID: chunk:federal_register_of_legislation:C2013C00538:clause:1_28b
Version: federal_register_of_legislation:C2013C00538
Segment Type: clause
Provision Reference: sch 1 cl 28B
Character Range: 12544–13157

28B  When Part B rate is nil
 (1) Despite Subdivisions A and B, an individual's Part B rate is nil if the individual's adjusted taxable income is more than $150,000.
Note: If the individual is a member of a couple, the individual's adjusted taxable income is the higher of the individual's adjusted taxable income and the adjusted taxable income of the individual's partner: see clause 3 of Schedule 3.
 (2) However, subclause (1) does not apply while the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement.