Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to the first individual for a same - rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual ceased to be a member of the couple during the first income year after the relevant income year.
(2) The relevant reconciliation time is:
(a) if the partner lodged the return before the end of the first income year after the relevant income year--when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b) otherwise--the end of the first income year after the relevant income year.