Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p28
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 28/32)
Character Range: 1450965–1453494

(b) is being paid a carer allowance or carer payment under the Social Security Act 1991 in relation to provision of care to a person who:
 (i) is your *child, brother or sister, or the brother or sister of your spouse; and
 (ii) is aged 16 years or over.
 (4) The other individual meets the requirements of this subsection if he or she is your *spouse or parent, or your spouse's parent, and is wholly engaged in providing care to an individual who:
 (a) is your *child, brother or sister, or the brother or sister of your spouse; and
 (b) is aged 16 years or over; and
 (c) is being paid:
 (i) a disability support pension or a special needs disability support pension under the Social Security Act 1991; or
 (ii) an invalidity service pension under the Veterans' Entitlements Act 1986.
 (5) You may be entitled to more than one *tax offset for the year under subsection (1) if:
 (a) you contributed to the maintenance of more than one other individual (none of whom are your *spouse) during the year; or
 (b) you had different *spouses at different times during the year.
Note 1: If paragraph (b) applies, the amount of the tax offset in relation to each spouse would be only part of the full amount: see section 61‑40.
Note 2: Section 960‑255 may be relevant to determining relationships for the purposes of this section.

61‑15  Cases involving more than one spouse
 (1) Despite paragraph 61‑10(1)(a), if, during a period comprising some or all of the year, there are 2 or more individuals who are your *spouse, you are taken, for the purposes of 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.

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