A New Tax System (Family Assistance) (Administration) Act 1999

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 4 - Estimates etc. of adjusted taxable income  

SECTION 67DE   Indexed estimates and indexed actual incomes for members of couples  

67DE(1)    
This section applies in relation to any individual who is a member of a couple.

67DE(2)    
For the purposes of this Act or the Family Assistance Act, any reference to a determination under section 67CD being made on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).

67DE(3)    
The reference is taken to be a reference to the determination being made on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:


(a) the indexed estimate or indexed actual income for the individual ' s partner stated in a notice given to:


(i) if the individual is the claimant for CCS or ACCS (grandparent) - the individual; or

(ii) if the individual is the partner of the claimant - the individual ' s partner;

under subsection 67DC(2) or 67DD(2) with the most recent start day that has arrived or passed; or


(b) if there is no such indexed estimate or indexed actual income - a reasonable estimate of the adjusted taxable income of the individual ' s partner (disregarding the effect of clause 3AA of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.