Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p8
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 8/18)
Character Range: 19002–21607

pay tax under section 98 of the Assessment Act in respect of a share of a resident beneficiary of the net income of a trust estate; and

          (b) section 20C or 20D applies, or would apart from section 20E apply, to the beneficiary;

      the references in clause 1 of Part 1 of Schedule 10 and clauses 1 and 3 of Part 1 of Schedule 12 to one individual are taken to be references to the beneficiary.

      (2) For the purpose of determining whether section 20C or 20D applies, or would apart from section 20E apply, to the beneficiary, the beneficiary's taxable income is taken to be the beneficiary's share of the net income of the trust estate in respect of which the trustee is liable to be assessed and to pay tax under section 98 of the Assessment Act.

20K Dependants

      (1) Subject to this section, a person is a dependant of a taxpayer during a period for the purposes of this Division only if, during that period:

          (a) either:

           (i) the person was under the age of 16 years; or

             (ii) the person had reached the age of 16 years, was under the age of 18 years and was receiving full-time secondary education; and

          (a) the person was a resident; and

          (b) the taxpayer contributed to the maintenance of the person.

      (2) The spouse of a taxpayer is not a dependant of the taxpayer for the purposes of this Division.

      (3) If:

          (a) a person to whom paragraphs (1)(a) and (b) apply and a taxpayer resided together during a period; and

 (b) the person referred to in paragraph (a) derived income during the period;

      the taxpayer is taken to have contributed to the maintenance of the person during the period unless the contrary is established to the satisfaction of the Commissioner.

      (4) A person is taken not to be a dependant of a taxpayer for the purposes of this Division during a period that is, or occurs during, the relevant part of the 1996-97 year of income if:

          (a) in respect of a person who, during that year of income, had not reached the age of 16 years and did not receive full-time education—the amount that would have been the person's taxable income of that period if that period had been a year of income exceeded the dependant (under 16) ceiling for that period; or

          (b) in respect of a person who, before or during that year of income, reached the age of 16 years—the amount that would have been the person's taxable income of that period if that period had been a year of income exceeded the dependant (over 16) ceiling for that period.

      (5) A person is