Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If:
(a) the Secretary makes a determination (the earlier determination ) that a person (the carer ) is entitled to carer payment because the carer is providing care for a care receiver or care receivers; and
(b) the determination is based on an assessment of the taxable income of the care receiver, or any of the care receivers, for a tax year; and
(c) the assessment is subsequently amended by the Commissioner of Taxation, a tribunal or a court; and
(d) as a result of the amendment of the assessment, the taxable income of the care receiver, or the sum of the taxable incomes of the care receivers, is more than the income ceiling under section 198A of the 1991 Act; and
(e) the Secretary makes a determination under section 80 cancelling or suspending the carer payment;
the adverse determination takes effect on the day on which the earlier determination took effect.
(2) If:
(a) the Secretary makes a determination (the earlier determination ) that a person (the carer ) is entitled to carer payment because the carer is providing care for a care receiver or care receivers; and
(b) in making the determination, the Secretary had regard to the taxable income of the care receiver, or the sum of the taxable incomes of the care receivers, for a tax year; and
(c) the taxable income of the care receiver or any of the care receivers is or includes an amount estimated by:
(i) in the case of a care receiver who is a higher ADAT score adult--the care receiver or the care receiver's partner; or
(ii) in the case of a care receiver who is a sole care child, combined care child or multiple care child--the parent of the care receiver, the parent's partner (if the parent is a member of a couple) or the carer; or
(iii) in the case of a care receiver who is a lower ADAT score adult--the carer or the care receiver's partner; or
(iv) in the case of a care receiver who is a dependent child of a lower ADAT score adult--the carer or the care receiver's parent; and
(d) the Commissioner of Taxation subsequently makes an assessment of that taxable income; and
(e) as a result of the assessment, the taxable income of the care receiver or the sum of the taxable incomes of the care receivers is more than the income ceiling under section 198A of the 1991 Act; and
(f) the Secretary makes a determination under section 80 cancelling or suspending the carer payment;
the adverse determination takes effect on the day on which the earlier determination took effect.
(3) If:
(a) on the basis of the taxable income for a tax year of a care receiver who is a higher ADAT score adult, the Secretary makes a determination that a person (the carer ) is entitled to carer payment because the carer is providing care for the care receiver; and
(b) the care receiver's taxable income for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
(c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
(d) if the Secretary made the determination under section 80 after the carer or care receiver informed the Department that the care receiver's taxable income exceeded the income ceiling--on the day on which the carer or care receiver informed the Department; or
(e) if, when the Secretary made the determination under section 80, the Department had not been informed by the carer or the care receiver that the care receiver's taxable income exceeded the income ceiling--on the day on which the care receiver's taxable income exceeded the income ceiling.
(4) If:
(a) on the basis of the taxable income for a tax year of a care receiver who is a sole care child, the Secretary makes a determination that a person (the carer ) is entitled to carer payment because the carer is providing care for the care receiver; and
(b) the care receiver's taxable income for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
(c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
(d) if the Secretary made the determination under section 80 after the parent or carer of the child informed the Department that the care receiver's taxable income exceeded the income ceiling--on the day on which the parent or carer informed the Department; or
(e) if, when the Secretary made the determination under section 80, the Department had not been informed by the parent or carer that the care receiver's taxable income exceeded the income ceiling--on the day on which the care receiver's taxable income exceeded the income ceiling.
(5) If:
(a) on the basis of the sum of the taxable incomes for a tax year of care receivers who are combined care children, the Secretary makes a determination that a person (the carer ) is entitled to carer payment because the carer is providing care to the care receivers; and
(b) the sum of the taxable incomes of the care receivers for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
(c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
(d) if the Secretary made the determination under section 80 after a parent or carer of any of the children informed the Department that the sum of the taxable incomes exceeded the income ceiling--on the day on which the parent or carer informed the Department; or
(e) if, when the Secretary made the determination under section 80, the Department had not been informed by a parent or carer of any of the children that the sum of the taxable incomes exceeded the income ceiling--on the day on which the sum of the taxable incomes of the care receivers exceeded the income ceiling.
(5A) If:
(a) on the basis of the sum of the taxable incomes for a tax year of care receivers who are a lower ADAT score adult and one or more multiple care children, the Secretary makes a determination that a person (the carer ) is entitled to carer payment because the carer is providing care to the care receivers; and
(b) the sum of the taxable incomes of the care receivers for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
(c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
(d) if the Secretary made the determination under section 80 after the carer or the lower ADAT score adult informed the Department that the sum of the taxable incomes exceeded the income ceiling--on the day on which the Department was so informed; or
(e) if, when the Secretary made the determination under section 80, the Department had not been informed by the carer or the lower ADAT score adult that the sum of the taxable incomes exceeded the income ceiling--on the day on which the sum of the taxable incomes exceeds the income ceiling.
(6) If:
(a) on the basis of the sum of the taxable incomes for a tax year of care receivers who are a lower ADAT score adult and a dependent child, the Secretary makes a determination that a person (the carer ) is entitled to carer payment because the carer is providing care to the care receivers; and
(b) the sum of the taxable incomes of the care receivers for a later tax year exceeds the income ceiling under section 198A of the 1991 Act; and
(c) the Secretary makes a determination under section 80 cancelling or suspending the carer's carer payment;
the adverse determination takes effect:
(d) if the Secretary made the determination under section 80 after the carer, the lower ADAT score adult or a parent of the dependent child informed the Department that the sum of the taxable incomes exceeded the income ceiling--on the day on which the Department was so informed; or
(e) if, when the Secretary made the determination under section 80, the Department had not been informed by the carer, the lower ADAT score adult or a parent of the dependent child that the sum of the taxable incomes exceeded the income ceiling--on the day on which the sum of the taxable incomes exceed the income ceiling.