32ERelevant reconciliation time—couple separates during next income year and partner must lodge tax return

#### 32E Relevant reconciliation time—couple separates during next income year 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 ceased to be a member of the couple during the first income year after the relevant income year. (2) The relevant reconciliation time is: (a) if the partner lodged the return before the end of the first income year after the relevant income year—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or (b) otherwise—the end of the first income year after the relevant income year.