Document ID: chunk:federal_register_of_legislation:C2004A04993:body:0:p39
Version: federal_register_of_legislation:C2004A04993
Segment Type: other
Provision Reference: 
Character Range: 98888–101506

carer pension would not be payable to a person (the carer) because a care receiver would not pass the income test under subsection 198A(1) apart from this subsection; and

    (b) the carer or the care receiver gives the Secretary a written request to treat the care receiver as if the tax year in which the request is given were the appropriate tax year; and

    (c) the care receiver's taxable income for the tax year in which the request is made is likely to be less than the income ceiling;

the appropriate tax year, for the purposes of applying subsection 198A(1) to the care receiver for a payday on or after the day on which the request is given, is the tax year in which the request is made.

Note 1: For taxable income see subsection 198B(1).
Note 2: For income ceiling see subsection 198A(1).

Current tax year to be retained for consecutive calendar years in certain circumstances

"(3) If:

(a) carer pension is payable to a person:

(i) on the last carer pension payday in one calendar year; and

(ii) on the first carer pension payday in the next calendar year;

   because the person cares for a person to whom subsection 198(1B) applies (the care recipient); and

SCHEDULE 10—continued

    (b) the carer pension is payable on the last carer pension payday in the earlier of the 2 calendar years because, as a result of a request under paragraph (2)(b), the care recipient's appropriate tax year is the tax year in which that payday occurs (the current tax year); and

    (c) the care recipient's taxable income for the current tax year is less than the care recipient's taxable income for the base tax year;

the care recipient's appropriate tax year, as from the beginning of the later calendar year, is the current tax year and not the base tax year unless the care recipient's taxable income for the base tax year is less than the income ceiling.

Note 1: For base tax year see subsection (6).
Note 2: For income ceiling see subsection 198A(1).

Change to appropriate tax year because of notifiable event

"(4) For the purposes of section 198A, if:

    (a) a notifiable event occurs in relation to a care receiver; and

    (b) the care receiver's taxable income for the tax year in which the notifiable event occurs exceeds the income ceiling;

the appropriate tax year is the tax year in which the notifiable event occurs.

Note 1: For notifiable event see subsection (6).
Note 2: For taxable income see subsection 1698B(1).
Note 3: For income ceiling see subsection 198A(1).
     Note 4: The effect of subsection (4) is that the person caring for the person mentioned in the subsection will