Document ID: chunk:federal_register_of_legislation:F2019L00675:body:0:p8
Version: federal_register_of_legislation:F2019L00675
Segment Type: other
Provision Reference: 
Character Range: 18319–21588

(to be read with Tables B and E)

       (1)    Every *person whose *assessable income during the *income year included one or more of the following payments:

          (a)      Austudy payment;

          (b)      Disaster income support allowance for special category visa (subclass 444) holders;

          (c)      Disaster recovery allowance;

          (d)      Farm Household allowance;

           (e)      Green Corps Training allowance;

          (f)       Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement;

           (g)      New Enterprise Incentive Scheme allowance;

          (h)      Newstart allowance;

          (i)       Parenting payment (partnered);

          (j)       Partner allowance;

          (k)      payments to persons 16 years or older made under:

             (i)               ABSTUDY (including the ABSTUDY Masters and Doctorate Award);

             (ii)               Military Rehabilitation and Compensation Act Education and Training Scheme;

             (iii)               Veterans' Children Education Scheme;

          (l)       Sickness allowance;

          (m)    Special benefit;

          (n)      Widow allowance;

          (o)      Youth allowance;

       AND

           (p)      who had no other *assessable income; or

           (q)      whose *taxable income was less than $20,543.

       (2)   Every *person who:

          (a)      qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year;

       AND

          (b)      whose rebate income was less than:

             (i)               $32,280 – if at any time during the*income year the person was single, widowed or separated; or

             (ii)               $31,280 – if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or

             (iii)               $28,975 – if at any time during the *income year the person and their spouse (married or de facto) lived together.

    If a person is covered by more than one category during the *income year, the person is taken to be covered by category (i) or, if category (i) does not apply, category (ii).

Table L

    An Australian resident non-profit company whose *taxable income for the *income year was $416 or less.

    An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997.

    A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936.

Table M

    Any *person that for the whole of the *income year was a subsidiary member of a:

       (1)       consolidated group (as defined in Division 703 of the ITAA 1997); or

       (2)       MEC group (as defined in Division 719 of the ITAA 1997).

Table N

    A *person who:

       (1)     has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA