Document ID: chunk:federal_register_of_legislation:C2019C00215:clause:2_4
Version: federal_register_of_legislation:C2019C00215
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 39819–40912

4  Paragraphs 79A(2)(a), (d) and (e)
Repeal the paragraphs, substitute:
 (a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income—an amount equal to the sum of:
 (i) $1,173; and
 (ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or
 (b) if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:
 (i) $338; and
 (ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or
 (c) if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:
 (i) $57; and
 (ii) an amount equal to 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or