Document ID: chunk:federal_register_of_legislation:C2013C00026:clause:6_916c:p2
Version: federal_register_of_legislation:C2013C00026
Segment Type: clause
Provision Reference: sch 6 cl 916C (pt 2/2)
Character Range: 225267–226526

taxable income for the income year.

Note: For paragraph (a), a person's taxable income is a component of the person's adjusted taxable income (see Schedule 3 to the Family Assistance Act).

When the Secretary may accept estimates

 (5) The Secretary may, for the purposes of subparagraph (4)(a)(ii), accept an estimate of a component of a person's adjusted taxable income for an income year if the Secretary is satisfied that the estimate is reasonable.

 (6) The Secretary may, for the purposes of paragraph (4)(b), accept an estimate of a person's adjusted taxable income for an income year if:
 (a) the person's estimated taxable income for the income year is not more than the tax‑free threshold for the income year; and
 (b) the Secretary is satisfied that:
 (i) the estimate of each of the components of the person's adjusted taxable income is reasonable; and
 (ii) the Commissioner of Taxation has not made an assessment of the person's taxable income for the income year; and
 (iii) the person has not lodged, and is not required under the Income Tax Assessment Act to lodge, an income tax return for the income year.

Definition

 (7) In this section:

claim time means the time a person makes a claim for low income supplement for an income year.