A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 3 - Adjusted taxable income  

3AA   Adjusted taxable income of members of a couple - child care subsidy  

(1)    
This clause applies in relation to working out eligibility for, and the rate of, child care subsidy for the purposes of this Act in relation to a child care decision.

(2)    


If an individual is a member of a couple with a TFN determination person on the first Monday (an applicable Monday ) of any CCS fortnight in an income year, the individual ' s adjusted taxable income for that year is taken to include:

(a)    if the individual is a member of the same couple on all applicable Mondays in the year - the TFN determination person ' s adjusted taxable income for that year; or

(b)    in any other case - an amount equal to the percentage of the TFN determination person ' s adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year:


(i) on which the TFN determination person was a member of that couple; and

(ii) that was included in a week for which a determination under section 67CD of the Family Assistance Administration Act about the individual ' s entitlement to be paid CCS or ACCS was made.

(3)    
This clause is subject to clause 3A .


 

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