Document ID: chunk:federal_register_of_legislation:C2005A00061:clause:3_13
Version: federal_register_of_legislation:C2005A00061
Segment Type: clause
Provision Reference: sch 3 cl 13
Character Range: 25083–26036

13  Subsection 60D(1)
Repeal the subsection, substitute:

 (1) If:
 (a) a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and
 (b) any of the following people:
 (i) the claimant;
 (ii) the claimant's partner at the end of the second income year (the later income year) following the particular income year (if he or she was also the claimant's partner in the particular income year);
 (iii) both the claimant and the claimant's partner (as described in subparagraph (ii));
  are required to lodge an income tax return for the particular income year but have not done so by the end of the later income year; and
 (c) by the end of the later income year, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the particular income year for everyone to whom paragraph (b) applies;
the Secretary may vary the determination.