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A New Tax System (Family Assistance) (Administration) Act 1999
67DEIndexed estimates and indexed actual incomes for members of couples
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#### 67DE Indexed estimates and indexed actual incomes for members of couples
(1) This section applies in relation to any individual who is a member of a couple.
(2) For the purposes of this Act or the Family Assistance Act, any reference to a determination under section 67CD being made on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
(3) The reference is taken to be a reference to the determination being made on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a) the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:
(i) if the individual is the claimant for CCS or ACCS (grandparent)—the individual; or
(ii) if the individual is the partner of the claimant—the individual’s partner;
under subsection 67DC(2) or 67DD(2) with the most recent start day that has arrived or passed; or
(b) if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3AA of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.