Document ID: chunk:federal_register_of_legislation:C2004A01294:clause:1_32e
Version: federal_register_of_legislation:C2004A01294
Segment Type: clause
Provision Reference: sch 1 cl 32E
Character Range: 15998–16886

32E  Relevant reconciliation time—couple separates before the end of the relevant income year, individual 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 is not a member of the couple just before the end of the relevant income year; and
 (c) the first individual is or was required to lodge an income tax return for the relevant income year.

 (2) 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, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.