Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_13
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 13
Character Range: 187559–189297

13  Subsection 251R(6F)
Repeal the subsection, substitute:

 (6F) Subject to subsection (6FA), subsection (6D) does not apply, and is taken never to have applied, if the first person fails to retain the family agreement until the end of:
 (a) if the first person is not a SPOR taxpayer for the year of income concerned—5 years beginning on the date of lodgment of the first person's return of income for that year of income; or
 (b) if the first person is a SPOR taxpayer for the year of income concerned—2 years beginning on:
 (i) the day on which tax is due and payable under the first person's assessment for that year of income; or
 (ii) if no tax is due and payable for that year of income—the 30th day after the day on which notice from the Commissioner containing a statement to that effect is served on the first person.

 (6FA) If:
 (a) either of the following subparagraphs applies:
 (i) the first person is not a SPOR taxpayer for the year of income concerned but had reasonable grounds to believe that he or she was a SPOR taxpayer for that year of income;
 (ii) the first person was a SPOR taxpayer for the year of income concerned but ceased to be a SPOR taxpayer for that year of income as a result of an amended assessment notice of which was served on that person after the 2 years referred to in paragraph (6F)(b); and
 (b) if the Commissioner served on the first person within the period of 2 years referred to in paragraph (6F)(b) a notice requiring him or her to produce the family agreement and that person was capable of doing so—that person complied with the notice;
subsection (6F) applies as if the first person were a SPOR taxpayer for the year of income concerned.

Part 2—Taxation Administration Act 1953