Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251r:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251R (pt 3/4)
Character Range: 1762438–1764980

the whole of that period; and
 (c) the spouse was not an eligible prescribed person in relation to that period; and
 (d) Medicare levy is payable by the spouse upon the taxable income of the year of income; and
 (e) apart from this subsection, a child of both the first person and the spouse would be a dependant of both the first person and the spouse during that period;
that child is not to be taken to have been a dependant of the first person during that period.
 (6D) Subject to subsection (6F), for the purposes of this Part, where:
 (a) a person (in this subsection and subsections (6E) to (6H) (inclusive) called the first person) was an eligible prescribed person in relation to a period in a year of income; and
 (b) another person (in this subsection called the spouse) was the spouse of the first person during the whole of that period; and
 (c) the spouse was an eligible prescribed person in relation to that period; and
 (d) apart from this subsection, Medicare levy would be payable by both the first person and the spouse upon their respective taxable incomes of the year of income; and
 (e) apart from this subsection, a child of both the first person and the spouse would be a dependant of both the first person and the spouse during that period; and
 (f) the first person and the spouse have entered into an agreement (in subsections (6E) to (6H) (inclusive) called the family agreement) stating that, for Medicare levy purposes, that child:
 (i) is not to be treated as a dependant of the first person during that period; and
 (ii) is to be treated as a dependant of the spouse during that period;
that child is not to be taken to be a dependant of the first person during that period.
 (6E) The family agreement must be entered into on or before the date of lodgment of the return of income of the first person for the year of income concerned or within such further time as the Commissioner allows.
 (6F) 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) 5 years beginning on the date of lodgment of the first person's return of income for the year of income concerned; or
 (b) a shorter period determined by the Commissioner in writing for the first person; or
 (c) a shorter period determined by the Commissioner by legislative instrument for a class of persons that includes the first person.
 (6FA) A determination under paragraph (6F)(c) may specify different periods for different classes of taxpayers.
 (6G) Where