Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p18
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 18/18)
Character Range: 43056–43869

the amount is to be rounded up to the nearest whole dollar.

20V Quotation of spouse's tax file number

      (1) A taxpayer's spouse may tell the taxpayer the spouse's tax file number for the purposes of this Division.

      (2) A taxpayer may, but is not obliged to, quote the spouse's tax file number for the purposes of this Division.

3 Clause 2 of Division 1 of Part I of Schedule 8

Omit "The notional", substitute "Subject to clause 3, the notional".

4 After Clause 2 of Division 1 of Part I of Schedule 8

Insert:

    3. The notional rate in respect of income to which this Division applies is to be calculated under clause 2 as if Division 5 of Part II had not been enacted.

[Minister's second reading speech made in—
    House of Representatives on 11 September 1996
    Senate on 11 October 1996]