Document ID: chunk:federal_register_of_legislation:C2025C00162:section:198c:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 198C (pt 2/3)
Character Range: 569851–572386

the taxable incomes of the care receivers, for the base tax year;
the care recipient's appropriate tax year, as from the beginning of the later calendar year, is the current tax year and not the base tax year unless the care recipient's taxable income for the base tax year is less than the income ceiling.
Note 1: For base tax year see subsection (6).
Note 2: For income ceiling see subsection 198A(1).

Change to appropriate tax year because of notifiable event
 (4) For the purposes of section 198A, if:
 (a) a notifiable event occurs in relation to a care receiver or any of 2 or more care receivers; and
 (b) the care receiver's taxable income, or the sum of the taxable incomes of the care receivers, for the tax year in which the notifiable event occurs exceeds the income ceiling;
the appropriate tax year is the tax year in which the notifiable event occurs.
Note 1: For notifiable event see subsection (6).
Note 2: For taxable income see section 198B.
Note 3: For income ceiling see subsection 198A(1).
Note 4: The effect of subsection (4) is that the person caring for the care receiver or care receivers will cease to be qualified for carer payment because the care receiver or care receivers will not pass the income test under subsection 198A(1).

Change to appropriate tax year because of effect of notifiable event on taxable income for later tax year
 (5) For the purposes of section 198A, if:
 (a) a notifiable event occurs in relation to a care receiver or any of 2 or more care receivers; and
 (b) the care receiver's taxable income, or the sum of the taxable incomes of the care receivers, for the tax year in which the notifiable event occurs (the event tax year) does not exceed the income ceiling; and
 (c) the care receiver's taxable income, or the sum of the taxable incomes of the care receivers, for the tax year that follows the event tax year is likely to exceed the income ceiling;
the appropriate tax year is the year that follows the event tax year.
Note 1: For notifiable event see subsection (6).
Note 2: For taxable income see section 198B.

Definitions
 (6) For the purposes of this section:
 (a) the base tax year for a day is the tax year that ended on 30 June in the calendar year immediately before the calendar year in which the day falls; and
 (b) a notifiable event is an event or change of circumstances that:
 (i) is specified in a notice under section 70 of the Administration Act; and
 (ii) is described by the notice as a notifiable event.
              Example: Suppose 4 April 1996 is