Document ID: chunk:federal_register_of_legislation:C2025C00014:section:79a:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 79A (pt 2/5)
Character Range: 464427–466838

paragraph (c) had so applied to the taxpayer.
 (2A) The amount of any rebate that would, but for this subsection, be allowable to a taxpayer under this section in the taxpayer's assessment in respect of income of a year of income shall be reduced by the amount of any prescribed allowance paid to the taxpayer in respect of the year of income.
 (3) Any alteration of the boundaries of any area referred to in Schedule 2 made (otherwise than by an amendment of this Act) after the commencement of this section shall not affect the operation of this section.
 (3A) This section has effect subject to section 23AB.
 (3B) For the purposes of this section, a taxpayer is a resident of a particular area, being the prescribed area, Zone A, Zone B, the special area in Zone A or the special area in Zone B (in this subsection referred to as the relevant area) in a year of income if:
 (a) the taxpayer had his or her usual place of residence in the relevant area in the year of income for a period of more than one‑half of the year of income; or
 (c) the taxpayer died during the year of income and at the date of his or her death had his or her usual place of residence in the relevant area; or
 (d) the following conditions are satisfied:
 (i) the taxpayer had his or her usual place of residence in the relevant area in the year of income for a period of not more than one‑half of the year of income;
 (ii) the taxpayer had his or her usual place of residence in the relevant area in the next preceding year of income for a period of not more than one‑half of the next preceding year of income;
 (iii) for the purposes of this section, the taxpayer was not a resident of the relevant area in the next preceding year of income;
 (iv) the sum of:
 (A) the number of days in the period mentioned in subparagraph (i); and
 (B) the number of days in the period mentioned in subparagraph (ii), other than days included in a period to which subsection 23AB(8) or 79B(3) applied in relation to the taxpayer in relation to the next preceding year of income;
  exceeds 182; or
 (e) the following conditions are satisfied:
 (i) the taxpayer had his or her usual place of residence in the relevant area in the year of income for a period of not more than one‑half of the year of income, being a period that included the first day of the year of income;
 (ii) the taxpayer had his or her usual place of residence in the relevant