Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:4_23
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 4 cl 23
Character Range: 432018–432641

23  Subsection 159J(1AA)
Repeal the subsection, substitute:

 (1AA) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant included in class 1 or 2 in the table in subsection (2), if, during the whole of that year of income:
 (a) the taxpayer, or the taxpayer's spouse while being the taxpayer's partner as defined in the A New Tax System (Family Assistance) Act 1999, was eligible for family tax benefit at the Part B rate within the meaning of that Act; and
 (b) clause 31 of Schedule 1 to that Act did not apply to the Part B rate.