Document ID: chunk:federal_register_of_legislation:C2025C00130:section:95:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 95 (pt 2/2)
Character Range: 389059–390976

of the claimant's taxable income for the cancellation income year;
 (c) in any case—the ex‑partner was required to lodge an income tax return for the cancellation income year but still had not done so by the time when the claimant and the ex‑partner ceased to be members of the same couple.

Debt arising because of CCS reconciliation conditions not being met if claimant and partner separate
 (4B) The Secretary may, under subsection (1), decide to write off a debt arising because of subsection 105E(2) (review if CCS reconciliation conditions not met) in relation to an income year (the relevant income year) if:
 (a) the debtor, and an individual who was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year, ceased to be members of the same couple after the end of the income year after the relevant income year; and
 (b) if the debtor was required to lodge an income tax return for the relevant income year—the Commissioner of Taxation has made an assessment of the taxable income for the relevant income year of the debtor; and
 (c) the other individual was required to lodge an income tax return for the relevant income year but had not done so at the time the debtor and the other individual ceased to be members of the same couple.

When decision under subsection (1) takes effect
 (5) A decision made under subsection (1) takes effect:
 (a) if no day is specified in the decision—on the day on which the decision is made; or
 (b) if a day is specified in the decision—on the day so specified (whether that day is before, after or on the day on which the decision is made).

Debt that has been written off may be recovered
 (6) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.