Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_1:p3
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 1 (pt 3/6)
Character Range: 30263–32803

section 61‑10, only to contribute to the maintenance of the spouse with whom you reside during that period.
 (2) Despite paragraph 61‑10(1)(a) and subsection (1) of this section, if, during a period comprising some or all of the year:
 (a) you reside with 2 or more individuals who are your *spouse; or
 (b) 2 or more individuals are your *spouse but you reside with none of them;
you are taken, for the purposes of section 61‑10, only to contribute to the maintenance of whichever of those individuals in relation to whom you are entitled to the smaller, or smallest, amount (including a nil amount) of tax offset under this Subdivision in relation to that period.
 (3) If, but for this subsection, subsection (2) would apply in relation to more than one other individual, that paragraph is taken to apply only in relation to one of those other individuals.

61‑20  Exceeding the income limit for family tax benefit (Part B)
 (1) Despite section 61‑10, you are not entitled to a *tax offset for an income year if the sum of:
 (a) your *adjusted taxable income for offsets for the year; and
 (b) if you had a *spouse for the whole or part of the year, and your spouse was not the other individual referred to in subsection 61‑10(1)—the spouse's adjusted taxable income for offsets for the year;
is more than the amount specified in subclause 28B(1) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999, as indexed under Part 2 of Schedule 4 to that Act.
 (2) However, if you had a *spouse for only part of the year, the spouse's *adjusted taxable income for offsets for the year is taken, for the purposes of paragraph (1)(b), to be this amount:
 (3) If you had a different *spouse during different parts of the year, include the *adjusted taxable income for offsets of each spouse under paragraph (1)(b) and subsection (2).

61‑25  Eligibility for family tax benefit (Part B) without shared care
  Despite section 61‑10, you are not entitled to a *tax offset in relation to another individual for an income year if:
 (a) your entitlement to the tax offset would, apart from this section, be based on the other individual being your spouse during the year; and
 (b) during the whole of the year:
 (i) you, or your *spouse while being your partner (within the meaning of the A New Tax System (Family Assistance) Act 1999), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and
 (ii) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate.

Amount of the dependant