Document ID: chunk:federal_register_of_legislation:C2012A00098:clause:6_12
Version: federal_register_of_legislation:C2012A00098
Segment Type: clause
Provision Reference: sch 6 cl 12
Character Range: 37043–38087

12  Transitional provisions for certain claims made in the 2012‑13 income year—not a member of a couple
(1) If a person:
 (a) makes a claim for low income supplement for the 2012‑13 income year; and
 (b) satisfies the excluded payment requirement under subsection 916D(1A) of the Social Security Act 1991, as inserted by this Schedule, for the previous income year; and
 (c) is not, at the claim time, a member of a couple;
then:
 (d) subsection 916E(1A) of the Social Security Act 1991 does not apply in relation to the claim; and
 (e) the person is taken to satisfy the tax requirement referred to in subparagraph 916B(1)(a)(iii) of that Act for the 2011‑12 income year if the person satisfies subitem (2).
(2) A person satisfies this subitem if:
 (a) the person has an accepted taxable income for the 2011‑12 income year; and
 (b) the amount of income tax owed by the person for that year, as worked out under subsection 4‑10(3) of the Income Tax Assessment Act 1997 by reference to the person's accepted taxable income, is less than $300.