Document ID: chunk:federal_register_of_legislation:C2009A00027:clause:3_94
Version: federal_register_of_legislation:C2009A00027
Segment Type: clause
Provision Reference: sch 3 cl 94
Character Range: 69848–70965

94  Subsection 159J(1AB)
Repeal the subsection, substitute:

 (1AB) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant included in class 1, 2, 5 or 6 in the table in subsection (2) if:
 (a) for a dependant included in class 1—the taxpayer's adjusted taxable income for the year is more than the income limit for family tax benefit (Part B) for the year; or
 (b) for a dependant included in class 2, 5 or 6—subsection (1AC) applies to the taxpayer for the year.

 (1AC) This subsection applies to a taxpayer for a year of income if the sum of:
 (a) the taxpayer's adjusted taxable income for the year; and
 (b) if the taxpayer has a spouse during the year—the spouse's adjusted taxable income for the year; and
 (c) if the taxpayer has a spouse during only part of the year—this amount:
is more than the income limit for family tax benefit (Part B) for the year.

Note: If the taxpayer has a different spouse during different parts of the year, the adjusted taxable income of each spouse will be included under paragraph (c).