Document ID: chunk:federal_register_of_legislation:C2009A00049:clause:2_32ab:p1
Version: federal_register_of_legislation:C2009A00049
Segment Type: clause
Provision Reference: sch 2 cl 32AB (pt 1/2)
Character Range: 8702–11313

32AB  Prohibited periods for claimant

First kind of prohibited period
 (1) There is a prohibited period for the claimant if:
 (a) the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or
 (b) the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note: For relevant partner see section 32AA. For grace period see subsection (8).
 (2) The prohibited period referred to in subsection (1):
 (a) begins on the day after the end of the grace period; and
 (b) ends when subsection (3), (4) or (7) applies (whichever occurs first).
 (3) This subsection applies if:
 (a) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return; and
 (b) if the relevant partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return.
 (4) This subsection applies if:
 (a) the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and
 (b) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.

Second kind of prohibited period
 (5) There is a prohibited period for the claimant if:
 (a) the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and
 (b) the claimant and that partner become members of the same couple again on a day (the applicable day) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (8); and
 (c) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
 (6) The prohibited period referred to in subsection (5):
 (a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
 (b) ends when:
 (i) the relevant partner lodges an income tax return for the cancellation income year concerned; or
 (ii) the claimant and the relevant partner cease to be members of the same couple again; or
 (iii) subsection (7) applies;
  whichever occurs first.

Prohibited period may end in special circumstances