Document ID: chunk:federal_register_of_legislation:C2012A00098:clause:6_9
Version: federal_register_of_legislation:C2012A00098
Segment Type: clause
Provision Reference: sch 6 cl 9
Character Range: 35458–36668

9  After subsection 916E(1)
Insert:
 (1A) If a person satisfies the excluded payment requirement under subsection 916D(1A) for an income year and the person is not, at the claim time (within the meaning of subsection 916C(7)), a member of a couple, the person satisfies the tax requirement for the income year if the person's accepted taxable income for the income year is:
 (a) less than $18,000; or
 (b) $18,000 or more, but less than the person's LIS threshold amount for the income year.
 (1B) If a person satisfies the excluded payment requirement under subsection 916D(1A) for an income year and the person is, at the claim time (within the meaning of subsection 916C(7)), a member of a couple, the person satisfies the tax requirement for the income year if:
 (a) the person's accepted taxable income for the income year is:
 (i) less than $18,000; or
 (ii) $18,000 or more, but less than the person's LIS threshold amount for the income year; and
 (b) the person's partner's accepted taxable income for the income year is:
 (i) less than $18,000; or
 (ii) $18,000 or more, but less than the person's partner's LIS threshold amount for the income year.

Part 2—Application and transitional provisions