Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_1:p2
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 1 (pt 2/6)
Character Range: 27915–30502

entitled to either or both of the following:
(a) a rebate under section 23AB (service with an armed force under the control of the United Nations), section 79A (residents of isolated areas) or section 79B (members of Defence Force serving overseas) of that Act;
(b) a rebate under subsection 159J(2) of that Act in respect of a spouse born before 1 July 1952.
 (2) The other individual meets the requirements of this subsection if he or she is being paid:
 (a) a disability support pension or a special needs disability support pension under the Social Security Act 1991; or
 (b) an invalidity service pension under the Veterans' Entitlements Act 1986.
 (3) The other individual meets the requirements of this subsection if he or she:
 (a) is your *spouse or parent, or your spouse's parent; and
 (b) is being paid a carer allowance or carer payment under the Social Security Act 1991 in relation to provision of care to a person who:
 (i) is your *child, brother or sister, or the brother or sister of your spouse; and
 (ii) is aged 16 years or over.
 (4) The other individual meets the requirements of this subsection if he or she is your *spouse or parent, or your spouse's parent, and is wholly engaged in providing care to an individual who:
 (a) is your *child, brother or sister, or the brother or sister of your spouse; and
 (b) is aged 16 years or over; and
 (c) is being paid:
 (i) a disability support pension or a special needs disability support pension under the Social Security Act 1991; or
 (ii) an invalidity service pension under the Veterans' Entitlements Act 1986.
 (5) You may be entitled to more than one *tax offset for the year under subsection (1) if:
 (a) you contributed to the maintenance of more than one other individual (none of whom are your *spouse) during the year; or
 (b) you had different *spouses at different times during the year.
Note 1: If paragraph (b) applies, the amount of the tax offset in relation to each spouse would be only part of the full amount: see section 61‑40.
Note 2: Section 960‑255 may be relevant to determining relationships for the purposes of this section.

61‑15  Cases involving more than one spouse
 (1) Despite paragraph 61‑10(1)(a), if, during a period comprising some or all of the year, there are 2 or more individuals who are your *spouse, you are taken, for the purposes of section 61‑10, only to contribute to the maintenance of the spouse with whom you reside during that period.
 (2) Despite paragraph 61‑10(1)(a) and subsection (1) of this section, if, during a period comprising some or all of the year:
 (a)