Document ID: chunk:federal_register_of_legislation:C2025C00130:section:28:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 28 (pt 2/3)
Character Range: 103698–106430

the cancellation income year; or
 (ii) within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;
  the recalculated amount; or
 (d) in any other case—the lesser of:
 (i) the recalculated amount; and
 (ii) the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.

Consequence where claimant and partner separate after determination varied
 (4) After the Secretary varies the determination under subsection (2) or (6), the Secretary must again vary the determination if the following conditions are met:
 (a) the claimant and the partner mentioned in subparagraph (1)(b)(iii) (the ex‑partner) ceased to be members of the same couple during the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the ex‑partner may lodge an income tax return;
 (b) at the time when the Secretary would vary the determination under this subsection, the claimant and the ex‑partner are not members of the same couple;
 (c) if the claimant was required to lodge an income tax return for the cancellation income year:
 (i) the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and
 (ii) an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;
 (d) in any case—the ex‑partner was required to lodge an income tax return for the cancellation income year but still had not done so by:
 (i) if paragraph (c) applies—the later of the time when the claimant and the ex‑partner last ceased to be members of the same couple and the time when the assessment of the claimant's taxable income is made; or
 (ii) otherwise—the time when the claimant and the ex‑partner last ceased to be members of the same couple;
 (e) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days.
 (5) The Secretary must vary the determination under subsection (4) so that it has the effect that, for the cancellation days, the claimant is entitled to be paid the recalculated amount.

Consequence where claimant and ex‑partner reconcile after separation
 (6) If:
 (a) after the Secretary varies the determination under subsection (4), the claimant and the ex‑partner become members of the same couple again; and
 (b) the ex‑partner has still not lodged an income tax return for the cancellation income