Document ID: chunk:federal_register_of_legislation:C2015C00048:clause:2b_35
Version: federal_register_of_legislation:C2015C00048
Segment Type: clause
Provision Reference: sch 2B cl 35
Character Range: 77843–78503

35  Subsection 32H(2)
Repeal the subsection, substitute:
 (2) The further period referred to in subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
 (2A) If the first individual ceased to be a member of the couple before the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, the relevant reconciliation time is the time when the assessment is made, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.