Document ID: chunk:federal_register_of_legislation:C2025C00130:section:20c:p1
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 20C (pt 1/2)
Character Range: 80957–83566

20C  Indexed estimates and indexed actual incomes of members of couples

Section applies to couples
 (1) This section applies in relation to any individual who is a member of a couple.

Family tax benefit Part A
 (2) For the purposes of the Family Assistance Act other than Part 4 of Schedule 1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
 (3) The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
 (a) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)); or
 (b) if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

Family tax benefit Part B
 (4) For the purposes of Part 4 of Schedule 1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).
 (5) The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:
 (a) the indexed estimate or indexed actual income for that individual or stated in that notice;
 (b) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:
 (c) if the individual is the claimant for family tax benefit—the amount in paragraph (a); or
 (d) if the individual is the partner of the claimant for family tax benefit—the amount in paragraph (b).

Most recent indexed estimate or indexed actual income for individual's partner
 (6) In subsections (3)