28BAdjusted taxable income exceeding $100,000

#### 28B Adjusted taxable income exceeding $100,000 (1) Despite Subdivisions A and B, an individual’s Part B rate is nil if the individual’s adjusted taxable income is more than $100,000. > Note: If the individual is a member of a couple, the individual’s adjusted taxable income is the higher of the individual’s adjusted taxable income and the adjusted taxable income of the individual’s partner: see clause 3 of Schedule 3. (2) However, subclause (1) does not apply while the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.