Commonwealth Consolidated Acts Commonwealth Consolidated ActsRules that apply for the purposes of this Subdivision
(1) For the purposes of this Subdivision, the rules set out in subsections (1A), (1B), (1BA), (1C) and (6) apply.
Taxable income of higher ADAT score adult
(1A) If a care receiver who is a higher ADAT score adult is a member of a couple, the care receiver's taxable income includes the taxable income of the care receiver's partner.
Taxable income of sole care child, combined care child or multiple care child
(1B) If a care receiver is a sole care child, combined care child or multiple care child who lives with his or her parent, the taxable income of the care receiver includes the taxable income of the following people:
(a) the parent;
(b) if the parent is a member of a couple--the parent's partner;
(c) if the parent or the partner has one or more FTB children--the FTB children (other than any who are care receivers).
However, if the care receiver is a combined care child or a multiple care child who is one of 2 or more care receivers, the taxable income of the same person is not to be included in the taxable income of any of the other care receivers.
Note: See also subsection 197F(5).
Taxable income of lower ADAT score adult
(1BA) If a care receiver is a lower ADAT score adult, the care receiver's taxable income includes the taxable income of the following people:
(a) if the adult is a member of a couple--the adult's partner and any FTB child (except the other care receiver or other care receivers) of the adult or of the partner;
(b) in any other case--any FTB child (except the other care receiver) of the adult.
(1C) A person's taxable income for a tax year is:
(a) the person's assessed taxable income for the tax year; or
(b) if the Commissioner of Taxation has not made an assessment of the person's taxable income for the tax year--the person's accepted estimated taxable income for the tax year.
Note: For accepted estimated taxable income see subsection (5).
Assessed taxable income
(2) At a particular time, a person's assessed taxable income for a tax year is the taxable income according to whichever of the following was made most recently:
(a) an assessment of the person's taxable income for the tax year made by the Commissioner of Taxation;
(b) an amended assessment of the person's taxable income for the tax year made by the Commissioner of Taxation;
(c) an amendment made by a tribunal of an assessment or amended assessment of the person's taxable income for the tax year made by the Commissioner of Taxation;
(d) an amendment made by a court of:
(i) an assessment or amended assessment of the person's taxable income for the tax year made by the Commissioner of Taxation; or
(ii) an amended assessment of the person's taxable income for the tax year made by a tribunal.
Estimating taxable income
(3) A person, or, if the person is a child--the child's parent or carer, may give the Secretary a written estimate of the person's taxable income for a tax year.
(3A) If the care receivers are a lower ADAT score adult and one or more multiple care children, the lower ADAT score adult may give the Secretary a written estimate of each child's taxable income for a tax year.
Accepting estimate of taxable income
(4) The Secretary may accept the estimate only if:
(a) the person does not have an assessed taxable income for the tax year; and
(b) one of the following applies:
(i) the tax year has not ended;
(ii) the Secretary is satisfied that the person is not required to lodge a return of income for the tax year under the Income Tax Assessment Act;
(iii) the Secretary is satisfied that the person has lodged, or proposes to lodge, a return of income for the tax year under the Income Tax Assessment Act; and
(c) the Secretary is satisfied that the estimate is reasonable.
Accepted estimated taxable income
(5) A person's accepted estimated taxable income for a tax year is the taxable income according to the estimate that was most recently given to the Secretary under subsection (3) or (3A) and accepted by the Secretary.
Nil amounts of taxable income
(6) A person's assessed taxable income or accepted estimate of taxable income may be a nil amount.