Document ID: chunk:federal_register_of_legislation:C2015C00048:clause:2b_34
Version: federal_register_of_legislation:C2015C00048
Segment Type: clause
Provision Reference: sch 2B cl 34
Character Range: 77123–77843

34  Paragraphs 32H(1)(a), (b) and (c)
Repeal the paragraphs, substitute:
 (a) the first individual was a member of a couple throughout the same‑rate benefit period; and
 (b) the first individual is or was required to lodge an income tax return for the relevant income year; and
 (c) the first individual ceases to be a member of the couple during the period:
 (i) beginning just after the designated date in the next income year; and
 (ii) ending at the end of such further period as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.