Document ID: chunk:federal_register_of_legislation:C2004A01294:clause:1_32f:p1
Version: federal_register_of_legislation:C2004A01294
Segment Type: clause
Provision Reference: sch 1 cl 32F (pt 1/2)
Character Range: 16886–19400

32F  Relevant reconciliation time—couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return

 (1) This section applies to the first individual for a same‑rate benefit period if:
 (a) the first individual was a member of a couple throughout the same‑rate benefit period; and
 (b) the first individual ceased to be a member of the couple during the period:
 (i) beginning at the start of the next income year; and
 (ii) ending at the end of the designated date in the next income year; and
 (c) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
 (d) at least one of the members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year.

 (2) If both members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year, the relevant reconciliation time is whichever is the later of the following:
 (a) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year;
 (b) the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year.

 (3) If:
 (a) the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
 (b) the other member of the couple was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year.

 (4) If:
 (a) the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
 (b) the other member of the couple is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the end of the designated date in the next income year.

 (5) If:
 (a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year;