22Relevant year of income in certain cases

##### 22 Relevant year of income in certain cases (1) Where an applicant, by notice in writing furnished to the Secretary, requests the Secretary to give a direction under this subsection and the Secretary is satisfied that: (a) the applicant is an eligible person in respect of the preceding year of income; (b) the estimated amount, or the actual amount, of the taxable income of the applicant for the current year of income is less than the amount of the applicant’s taxable income for the preceding year of income; and (c) the applicant will be advantaged by the making of such a direction; the Secretary shall direct that the relevant year of income in relation to the applicant is the current year of income. (2) Where a direction is given under subsection (1) in relation to an applicant on the basis of an estimated amount of taxable income and the actual amount is greater than that estimated amount, the relevant year of income in relation to the applicant is the current year of income or the preceding year of income, whichever is of greater advantage to the applicant. (3) Where the Secretary is not satisfied that an applicant is an eligible person in respect of the preceding year of income, but is satisfied that the applicant is an eligible person in respect of the current year of income, the Secretary shall direct that the relevant year of income in relation to the applicant is the current year of income. (3A) Where, in respect of each of the following years, namely, the preceding year of income and the current year of income, the Secretary is not satisfied that an applicant is an eligible person, but the Secretary is satisfied that the applicant is an eligible person in respect of the succeeding year of income—the Secretary shall direct that the relevant year of income in relation to the applicant is the succeeding year of income. (3B) Where, in respect of each of the following years, namely, the preceding year of income, the current year of income and the succeeding year of income, the Secretary is not satisfied that an applicant is an eligible person: (a) if the estimated amount, or the actual amount, of the taxable income of the applicant for the current year of income or the succeeding year of income is less than the amount of his or her taxable income for the preceding year of income—the Secretary shall direct that the relevant year of income in relation to the applicant is the current year of income or the succeeding year of income, whichever of those years is the year for which the applicant’s taxable income is the greater amount; or (b) in any other case—the Secretary shall direct that the relevant year of income in relation to the applicant is the preceding year of income, the current year of income or the succeeding year of income, whichever of those years is the year for which the applicant’s taxable income is the greatest amount. (4) Where a direction is given under subsection (3), (3A) or (3B) in relation to an applicant on the basis of an estimated amount of taxable income and the actual amount is greater or less than that estimated amount, the Secretary shall revoke or vary the direction accordingly. (5) In this section: > eligible person, in relation to a year of income, means a person who, immediately before the first day of the year of income, was an Australian citizen or a person referred to in paragraph 17(4)(b), (c) or (d).