Income Tax Assessment Act 1936
View history note
Hide history noteSubdiv A inserted by No 117 of 1975.
(Repealed by No 70 of 2015)
S 159K repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years.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 159K formerly read:
S 159K(1) amended by
No 75 of 2007
, s 3 and Sch 1 item 8, by substituting
"
$1,607
"
for
"
$940
"
(wherever occurring) in paras (a) and (b), applicable to assessments for the 2007-08 year of income and later years of income. S 159K(1) amended by No 135 of 1990, No 70 of 1989, No 106 of 1982, No 109 and No 108 of 1981, No 57 of 1980 and No 56 of 1976. S 159K(1A) inserted by No 82 of 1999. S 159K(2) amended by
No 75 of 2007
, s 3 and Sch 1 item 9, by substituting
"
$1,607
"
for
"
$940
"
, applicable to assessments for the 2007-08 year of income and later years of income. S 159K(2) amended by No 70 of 1989, No 106 of 1982, No 109 of 1981, No 108 of 1981, No 57 of 1980 and No 56 of 1976. S 159K(3) amended by
No 75 of 2007
, s 3 and Sch 1 item 10, by substituting
"
$1,607
"
for
"
$940
"
, applicable to assessments for the 2007-08 year of income and later years of income. S 159K(3) amended by No 70 of 1989, No 106 of 1982, No 109 of 1981 and No 57 of 1980.
SECTION 159K SOLE PARENT REBATE
159K(1)
Where, during the whole of the year of income, a taxpayer has the sole care of a dependant or dependants included in class 3 or class 4 in the table in subsection
159J(2)
, being a dependant or dependants in respect of whom he would be entitled to a rebate of tax under section 159J in his assessment in respect of income of the year of income but for subsection
159J(1A)
, he is entitled, subject to subsection (3), to a rebate of tax, in his assessment in respect of income of that year of income, of:
(a)
if he is not entitled, in respect of the year of income, to a rebate of tax under section
159J
in respect of a spouse or child-housekeeper or under section
159L
in respect of a housekeeper
-
an amount of $1,607; and
(b)
if he is entitled to a rebate of tax under section
159J
in respect of a child-housekeeper, or under section
159L
in respect of a housekeeper, in respect of a period that is part of the year of income, or the taxpayer contributed during a period that is part of the year of income, to the maintenance of his spouse
-
an amount of $1,607 less an amount that bears to $1,607 the same proportion as the number of days in that period (or, if there is more than one such period, in those periods) bears to 365.
159K(1A)
A taxpayer is not entitled to a rebate under this section in his or her assessment in respect of the 2000-2001 year of income or a later year of income.
159K(2)
Where, during part only of the year of income, a taxpayer has the sole care of a dependant or dependants included in class 3 or class 4 in the table in subsection
159J(2)
, being a dependant or dependants in respect of whom he would be entitled to a rebate of tax under section
159J
in his assessment in respect of income of the year of income but for subsection
159J(1A)
, and the taxpayer would, if he had had the sole care of that dependant or those dependants during the whole of the year of income, have been entitled to a rebate under subsection (1), the taxpayer is entitled, subject to subsection (3), to a rebate of tax, in his assessment in respect of income of the year of income, of an amount not exceeding $1,607 that, in the opinion of the Commissioner, is reasonable in the circumstances.
159K(3)
Where the taxpayer is the spouse of another person during the whole or part of the year of income:
(a)
the taxpayer is not entitled to a rebate under this section in respect of that year of income unless the Commissioner is of the opinion that, because of special circumstances, it is just to allow a rebate; and
(b)
the rebate (if any) shall be such amount not exceeding $1,607 as, in the opinion of the Commissioner, is reasonable in the circumstances.
159K(4)
(Omitted by No 124 of 1984)