Document ID: chunk:federal_register_of_legislation:C2004A01115:clause:2_8a:p2
Version: federal_register_of_legislation:C2004A01115
Segment Type: clause
Provision Reference: sch 2 cl 8A (pt 2/2)
Character Range: 77255–79309

year, that the individual or the individual's partner was entitled to be paid child care benefit;
 (e) the individual's adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year;
 (f) the individual's ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual's saved taxable income % for the session of care.

 (3) In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual's saved taxable income % for that session.

 (4) The saved taxable income % of an individual for a session of care provided to a child is the lower of:
 (a) the individual's taxable income % for that session worked out in accordance with subclause (5); and
 (b) the individual's taxable income % for that session calculated in accordance with subclause (6).

 (5) An individual's taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out:
 (a) in accordance with this Schedule (apart from this clause); and
 (b) as if neither the individual nor the individual's partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b).

 (6) An individual's taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out:
 (a) in accordance with this Schedule (apart from this clause); and
 (b) as if the amount of the individual's adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a).