Document ID: chunk:federal_register_of_legislation:C2024C00458:section:120:p3
Version: federal_register_of_legislation:C2024C00458
Segment Type: section
Provision Reference: s 120 (pt 3/4)
Character Range: 398378–400941

of the taxable incomes for a tax year of care receivers who are combined care children, the Secretary makes a determination that a person (the carer) is entitled to carer payment because the carer is providing care to the care receivers; and
 (b) the sum of the taxable incomes of the care receivers for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
 (c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
 (d) if the Secretary made the determination under section 80 after a parent or carer of any of the children informed the Department that the sum of the taxable incomes exceeded the income ceiling—on the day on which the parent or carer informed the Department; or
 (e) if, when the Secretary made the determination under section 80, the Department had not been informed by a parent or carer of any of the children that the sum of the taxable incomes exceeded the income ceiling—on the day on which the sum of the taxable incomes of the care receivers exceeded the income ceiling.
 (5A) If:
 (a) on the basis of the sum of the taxable incomes for a tax year of care receivers who are a lower ADAT score adult and one or more multiple care children, the Secretary makes a determination that a person (the carer) is entitled to carer payment because the carer is providing care to the care receivers; and
 (b) the sum of the taxable incomes of the care receivers for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
 (c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
 (d) if the Secretary made the determination under section 80 after the carer or the lower ADAT score adult informed the Department that the sum of the taxable incomes exceeded the income ceiling—on the day on which the Department was so informed; or
 (e) if, when the Secretary made the determination under section 80, the Department had not been informed by the carer or the lower ADAT score adult that the sum of the taxable incomes exceeded the income ceiling—on the day on which the sum of the taxable incomes exceeds the income ceiling.
 (6) If:
 (a) on the basis of the sum of the taxable incomes for a tax year of care receivers who are a lower ADAT score adult and a dependent child, the Secretary makes a determination that a person (the carer) is entitled to carer payment because the carer is providing care to the