Document ID: chunk:federal_register_of_legislation:C2024C00851:section:5:p7
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 5 (pt 7/8)
Character Range: 40967–43714

the method statement in that subsection.
reportable fringe benefits total for a year of income for a person who is an employee (for the purposes of the Fringe Benefits Tax Assessment Act 1986, whether it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) means the employee's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the year of income.
resident of Australia has the meaning given by section 10.
responsible person for a child means a parent or non‑parent carer of the child.
secondary school means a school, technical and further education institution or any other educational institution at which full‑time secondary education is provided.
self‑support amount has the meaning given by section 45.
separated has the meaning given by section 9.
shared care has the meaning given by subsection (3).
standard Rules of Court has the same meaning as in the Family Law Act 1975.
start day for an income election means the day specified in the notice of the income election under subsection 60(8) or 62A(5) as the start day for the income election.
takes reasonable action to participate in family dispute resolution has the meaning given by subsection 53A(3).
target foreign income has the meaning given by section 5B.
taxable income has the meaning given by sections 56 and 57.
tax free pension or benefit means any of the following pensions or benefits:
 (a) a disability support pension under Part 2.3 of the Social Security Act 1991;
 (c) a carer payment under Part 2.5 of the Social Security Act 1991;
 (d) an invalidity service pension under Division 4 of Part III of the Veterans' Entitlements Act 1986;
 (e) a partner service pension under Division 5 of Part III of the Veterans' Entitlements Act 1986;
 (f) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986;
to the extent to which the payment:
 (h) is exempt from income tax; and
 (i) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement or remote area allowance; and
 (j) if the payment is a payment under the Social Security Act 1991—does not include tax‑exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and
 (k) if the payment is a payment under the Veterans' Entitlements Act 1986—does not include tax‑exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).
termination agreement has the meaning given by section 80D.
this Act includes the regulations.
underestimated an income amount has the meaning given by subsections 64AF(2) and (3).
year of income, in relation to a person, means:
 (a) a year of income