32DRelevant reconciliation time—no separation of couple and partner must lodge tax return

#### 32D Relevant reconciliation time—no separation of couple and partner must lodge tax return (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 continues to be a member of the couple until the end of: (i) the first income year after the relevant income year; or (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year. (2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year, so long as the partner’s income tax return for the relevant income year was lodged before the end of: (a) the first income year after the relevant income year; or (b) such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii). (3) The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.