Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p14
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 14/18)
Character Range: 33408–36130

20L, be a dependant of 2 or more persons (the relevant persons) during the allocation period; and

          (b) the relevant persons reside together during the allocation period; and

          (c) the relevant persons have not made a written agreement in relation to the child as mentioned in paragraph 20N(1)(d).

      (2) Subject to subsection (3), the child is taken, in respect of the allocation period, not to be a dependent of any of the relevant persons.

      (3) If:

          (a) the allocation period does not include the last day of the relevant period; or

          (b) the following subparagraphs apply:

            (i) the allocation period includes the last day of the relevant period;

             (ii) section 20M does not apply to the child;

             (iii) the Commissioner is satisfied that the reason why the relevant persons did not make the agreement referred to

            in paragraph (1)(c) was that they did not reside together after the relevant period;

      then, the child is taken to be a dependant of each of the relevant persons during a part of the allocation period consisting of the number of days worked out using the formula:

      (4) For the purposes of the formula in subsection (3), the number of days in the allocation period is taken to be reduced by the number of days (if any) in that period during which the child is taken under section 20L not to be the dependant of any of the relevant persons.

      (5) For the purposes of this section, persons who ordinarily reside together are taken to reside together during any period in which they are temporarily residing apart.

      (6) For the purpose only of determining whether a period includes the last day of a relevant period, if a person (the child) who ceases during the relevant period but before that day to be a dependant of another person merely because the child dies or ceases to be a person to whom subsection 20K(1) applies, the child is taken to continue to be a dependant of the other person until the end of the relevant period.

20Q Family income ceiling

      (1) Subject to subsection (2), the family income ceiling for a taxpayer for the purposes of the application of subsection 20C(1) for the 1996-97 year of income is $70,000.

      (2) If a taxpayer had more than one dependant at any time during the relevant part of the 1996-97 year of income, the family income ceiling for the taxpayer, for the purposes of the application of subsection 20C(1) for that year of income, is the amount worked out using the formula:

      number of dependants means the maximum number of dependants that the taxpayer had at any time during the relevant part of that year of income.

       (3)