Document ID: chunk:federal_register_of_legislation:F2024C01079:schedule:2:p9
Version: federal_register_of_legislation:F2024C01079
Segment Type: schedule
Provision Reference: sch 2 (pt 9/28)
Character Range: 46094–51794

other type of employment during the assessment period.
2.  In deciding the member's principal source of employment, the CDF must consider evidence of the member's employment during the assessment period.
3.  A decision on a member's principal source of employment under subsection 1 is valid for one of the following periods:
                                                                                                                                                                                                                                                                                   a.  Two years from the last day of the assessment period.

                                                                                                                                                                                                                                                                                   b.  If the CDF is satisfied that there are exceptional circumstances which prevents the member applicant from establishing the member's principal source of income under section 3.4.2 during the period under paragraph a — 3 years from the last day of the assessment period.

4.  A member applicant may only establish their business as the member's principal source of employment once unless the CDF is satisfied there are exceptional reasons which prevent the member applicant from establishing their principal source of income under section 3.4.2.

3.4.4 Information that must be provided — member applicant
1.  A member applicant must include the following information in an application relating to the member applicant's assessment period and establishing the member's principal source of income or principal source of employment under subdivision 1:
    a.                                                                                                                                                                                                                                                                        Evidence that the applicant operated a registered business.
    b.                                                                                                                                                                                                                                                                        Evidence that the applicant's business was trading or otherwise operating.

    c.                                                                                                                                                                                                                                                                        Evidence that the business provides the member's principal source of income or principal source of employment, by providing the member's individual tax return and notice of assessment unless one of the following applies:

                                                                                                                                                                                                                                                                              i.                                                                                                                                                                                                                            If the member has lodged an individual tax return but has not yet received the notice of assessment — a copy of the individual tax return only.

                                                                                                                                                                                                                                                                              ii.                                                                                                                                                                                                                           If the member has not yet lodged an individual tax return — a financial statement for the member, certified as accurate by the member's accountant or financial adviser.

2.  The following apply to the evidence provided under paragraph 1.c:

    a.                                                                                                                                                                                                                                                                        If subparagraph 1.c.i applies, the applicant must provide the member's notice of assessment as soon as practicable after it has been issued by the Commissioner of Taxation.

    b.                                                                                                                                                                                                                                                                        If subparagraph 1.c.ii applies, the applicant must provide the member's individual tax return and the notice of assessment as soon as practicable after it has been issued by the Commissioner of Taxation.

3.  If the application is the first one made by the applicant in relation to a member within a financial year, evidence of the member's actual weekly hours of work for the 3-month period immediately before the period of absence due to defence service must be provided.

4.  An applicant must provide any additional information requested by the CDF in relation to the application within 30 days of the request.

Subdivision 2: Working out the income