Document ID: chunk:federal_register_of_legislation:C2004A04996:front:0:p35
Version: federal_register_of_legislation:C2004A04996
Segment Type: other
Provision Reference: 
Character Range: 91699–94329

person has lodged, or proposes to lodge, a return of income for the tax year under the income Tax Assessment Act; and

    (c) the Commission is satisfied that the estimate is reasonable.

Nil amounts of taxable income

"(6) For the purposes of this Division, a person's assessed taxable income or accepted estimate of taxable income may be a nil amount.

Appropriate tax year

Appropriate tax year in ordinary cases

"53AC.(1) Subject to this section, the appropriate tax year for a carer service pension payday or an income support supplement payday is the base tax year for that payday.

Note: For base tax year see subsection (6).

Change of appropriate tax year on request

"(2) If:

    (a) a carer service pension or an income support supplement would not be payable to a person (the carer) because a care receiver would not pass the income test under subsection 53AA(1) apart from this subsection; and

    (b) the carer or the care receiver gives the Secretary a written request for the Commission to treat the care receiver as if the tax year in which the request is given is the appropriate tax year; and

    (c) the care receiver's taxable income for the tax year in which the request is made is likely to be less than the income ceiling;

the Commission is to determine that the appropriate tax year, for the purposes of applying subsection 53AA(1) to the care receiver for a payday on or after the day on which the request is given, is the tax year in which the request is made.

Note 1: For taxable income see subsection 53AB(1).
Note 2: For income ceiling see subsection 53AA(1).

Current tax year to be retained for consecutive calendar years in certain circumstances

"(3) If:

    (a) a carer service pension or an income support supplement is payable to a person:

       (i) on the last carer service pension payday or the last income support supplement payday, as the case may be, in one calendar year; and

SCHEDULE 6—continued

       (ii) on the first carer service pension payday or the first income support supplement payday, as the case may be, in the next calendar year;

because the person cares for a care receiver; and

    (b) the carer service pension or the income support supplement is payable on the last carer service pension payday or the last income support supplement payday, as the case may be, in the earlier of the 2 calendar years because, as a result of a request under paragraph (2)(b), the care receiver's appropriate tax year is the tax year in which that payday occurs (the current tax year); and

    (c) the care receiver's taxable income for the current tax year is less than