32FRelevant reconciliation time—couple separates after end of next income year and partner must lodge tax return

#### 32F Relevant reconciliation time—couple separates after end of 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 partner did not lodge the return before the end of the first income year after the relevant income year; and (d) the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and (e) the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary. (2) The relevant reconciliation time is: (a) if the partner lodged the return while the first individual and the partner were members of the same couple—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—when the first individual ceased to be a member of the couple. (3) The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.