Income Tax Assessment Act 1936

Subdiv A inserted by No 117 of 1975.

S 159LA repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years. S 159LA formerly read:

SECTION 159LA REBATES FOR HOUSEKEEPERS - REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS  
Families without shared care percentages

159LA(1)
A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under section 159L in respect of a person (the housekeeper ) for a part of the year, if, during that part of the year:

(a) the taxpayer does not contribute to the maintenance of a dependant specified in paragraph 159L(1)(c) ; and

(b) either or both of the following subparagraphs apply:

(i) the taxpayer is a member of a family tax benefit (Part B) family without shared care;

(ii) parental leave pay is payable under the Paid Parental Leave Act 2010 to the taxpayer, or to the taxpayer ' s spouse while being the taxpayer ' s partner (within the meaning of that Act).

Note:

That part of the year may be the whole year.

159LA(2)
Subject to subsection (3), the rebate allowable to the taxpayer under section 159L in respect of the housekeeper for the part (if any) of the year not covered by subsection (1) of this section is such part of the rebate specified in subsection 159L(2) in relation to the taxpayer as, in the Commissioner ' s opinion, is reasonable in the circumstances.

Families with shared care percentages

159LA(3)
The rebate allowable to a taxpayer under section 159L in respect of a person (the housekeeper ) for a part (the shared care period ) of a year of income is to be worked out using the formula in subsection (4) of this section, if:

(a) disregarding this subsection, the taxpayer would be entitled, in his or her assessment in respect of the year, to a rebate under section 159L in respect of the housekeeper; and

(b) during the shared care period:

(i) the taxpayer, or the taxpayer ' s spouse while being the taxpayer ' s partner as defined in the A New Tax System (Family Assistance) Act 1999 , was eligible for family tax benefit at the Part B rate within the meaning of that Act; and

(ii) clause 31 of Schedule 1 to that Act applied in respect of that Part B rate because the taxpayer, or the taxpayer ' s spouse, had a shared care percentage for an FTB child (within the meaning of that Act); and

(iii) the taxpayer did not contribute to the maintenance of a dependant specified in paragraph 159L(1)(c) of this Act.

Note:

The shared care period may be the whole year.

159LA(4)
The formula is:

where:

applicable rebate amount
is the amount of rebate that would have been allowable under section 159L in respect of the shared care period but for subsection (3) of this section.

non-shared care rate
is the rate that would be the standard rate in respect of the taxpayer or the taxpayer ' s spouse under clause 30 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 if:

(a) clause 31 of that Schedule did not apply; and

(b) the FTB child in respect of whom the standard rate was determined under clause 31 was the only FTB child of the taxpayer or the taxpayer ' s spouse, as the case requires.

shared care rate
is the standard rate in respect of the taxpayer or the taxpayer ' s spouse worked out under clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 .

S 159LA inserted by No 105 of 2010, s 3 and Sch 1 item 51, effective 1 October 2010.