Document ID: chunk:federal_register_of_legislation:C2004A00406:clause:1_11
Version: federal_register_of_legislation:C2004A00406
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 19151–20230

11  Subsection 198C(2)
Repeal the subsection, substitute:

 (2) If:
 (a) carer payment would not be payable to a person because the care receiver or care receivers would not pass the income test under subsection 198A(1) apart from this subsection; and
 (b) the Secretary is given a written request to treat the care receiver or care receivers as if the tax year in which the request is given were the appropriate tax year; and
 (c) the request is given to the Secretary by the person, any care receiver who is 16 or over or a parent of any care receiver who is under 16; and
 (d) the taxable income of the care receiver, or the sum of the taxable incomes of the care receivers, 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 or care receivers 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 section 198B.

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