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A New Tax System (Family Assistance) Act 1999
28AMethod of calculating Part A rate
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#### 28A Method of calculating Part A rate
Subject to the operation of clauses 38J and 38K, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows:
Method statement
Step 1. Work out the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H). The result is the individual’s maximum rate.
Step 2. Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s income tested rate.
Step 3. The individual’s Part A rate is the individual’s income tested rate.