6Meanings of specified 10 year period and meets the 4 years or less requirement

6 Meanings of specified 10 year period and meets the 4 years or less requirement

Meaning of specified 10 year period (1) A specified 10 year period is a period of 10 years beginning on: (a) 1 July 2014; or (b) a tenth anniversary of 1 July 2014. Meaning of meets the 4 years or less requirement (1A) A person meets the 4 years or less requirement on a day in a period mentioned in section 8 or 9 if, on that day, the total number of days for which farm household allowance is payable to the person, in the specified 10 year period in which that day falls, does not exceed 1,460 days (assuming farm household allowance is payable to the person on that day).

Note: See also section 102A (which deals with the waiver of certain debts and treats farm household allowance as being payable to a person on certain days).

(2) In working out that total number: (a) the days do not have to be consecutive days; and (b) every day for which farm household allowance is payable to the person is to be counted.

Note: For paragraph (2)(b) for example, all days for which farm household allowance is payable are counted even if:

(a) the person qualifies for the allowance under section 8 for some of those days and under section 9 for others; or
(b) the person qualifies under section 9 as a partner of a farmer, and also later qualifies under that section as a result of being the partner of a different farmer.

When farm household allowance is payable for a day (4) Farm household allowance is payable to a person for a day if: (a) the person qualifies for the allowance on the day; and (b) no provision of this or any other Act applies resulting in the allowance not being payable to the person for the day.