9Key concepts

9 Key concepts

Purpose of this section (1) This section defines concepts that are relevant to working out: (a) whether: (i) a taxpayer who is an individual is entitled to a rebate under section 160AAAA of the Act for a year of income; or (ii) a taxpayer that is a trustee is entitled to a rebate under section 160AAAB of the Act for a year of income in respect of a beneficiary who is an individual; and (b) the amount of the rebate. Base rebate amount (2) The base rebate amount, for the rebate, is: (a) the amount in the item of the following table that applies to the individual mentioned in subparagraph (1)(a)(i) or (ii); or (b) if more than one item of the table applies to the individual—whichever amount in the applicable items gives the taxpayer the greatest rebate entitlement.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Base rebate amount</span></p></td></tr><tr><td style="width:12%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:60%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Class of individual</span></p></td><td style="width:28%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="text-align:right"><span>Column 2</span></p><p class="TableHeading" style="text-align:right"><span>Base rebate amount</span></p></td></tr></thead><tbody><tr><td style="width:12%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:60%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An individual who, at any time during the year, is not a spouse of another individual</span></p></td><td style="width:28%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="text-align:right"><span>$2</span><span> </span><span>230</span></p></td></tr><tr><td style="width:12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:60%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An individual who, at any time during the year, is a spouse of another individual</span></p></td><td style="width:28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="text-align:right"><span>$1</span><span> </span><span>602</span></p></td></tr><tr><td style="width:12%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:60%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A member of an illness</span><span>‑</span><span>separated couple (within the meaning of the </span><span style="font-style:italic">Social Security Act 1991</span><span>)</span></p></td><td style="width:28%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="text-align:right"><span>$2</span><span> </span><span>040</span></p></td></tr></tbody></table>