Document ID: chunk:federal_register_of_legislation:C2004A00406:clause:1_10
Version: federal_register_of_legislation:C2004A00406
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 17764–19151

10  Subsections 198B(1A) and (1B)
Repeal the subsections, substitute:

Taxable income of higher ADAT score adult

 (1A) If a care receiver who is a higher ADAT score adult is a member of a couple, the care receiver's taxable income includes the taxable income of the care receiver's partner.

Taxable income of profoundly disabled child or disabled child

 (1B) If a care receiver is a profoundly disabled child, or a disabled child, who lives with his or her parent, the taxable income of the care receiver includes the taxable income of the following people:
 (a) the parent;
 (b) if the parent is a member of a couple—the parent's partner;
 (c) if the parent or the partner has one or more FA children—the FA children (other than any who are care receivers).
However, if the care receiver is a disabled child who is one of 2 or more care receivers, the taxable income of the same person is not to be included in the taxable income of any of the other care receivers.

Taxable income of lower ADAT score adult

 (1BA) If a care receiver is a lower ADAT score adult, the care receiver's taxable income includes the taxable income of the following people:
 (a) if the adult is a member of a couple—the adult's partner and any FA child (except the other care receiver) of the adult or of the partner;
 (b) in any other case—any FA child (except the other care receiver) of the adult.