Income Tax Amendment Regulations 2006 (No. 3) (167 of 2006)

Schedule 1   Amendment

[5]   After subregulation 150AB (4)

insert

(5) In this regulation:

member of a couple means a person (other than a member of an illness-separated couple) who, at any time in the year of income, was the spouse of another person.

member of an illness-separated couple means a person who, at any time in the year of income:

(a) is entitled to receive an illness-separated-rate social security pension or illness-separated-rate service pension; or

(b) is the spouse of another person from whom the spouse is separated in circumstances in which, if the spouse was otherwise entitled to receive a partnered-rate social security pension, the spouse would be entitled to receive an illness-separated-rate social security pension.

single person means a person who, at any time in the year of income is not the spouse of another person.