Commonwealth Numbered Regulations

1982 No. 267 Income Tax Regulations (Amendment) - REG 10

10. Regulation 54DAE of the Income Tax Regulations is amended-

   (a)  by omitting paragraph (1) (c) and substituting the following
        paragraph:

"(c) the estimated separate net income of that person in respect of the
relevant period is less than-

        (i)    in the case of a person who, if that person is a dependant of
               the employee by virtue of this regulation, would have a
               dependant rebate value of $1,030-$4,402;

        (ii)   in the case of a person who, if that person is a dependant of
               the employee by virtue of this regulation, would have a
               dependant rebate value of $830-$3,602;

        (iii)  in the case of a person who, if that person is a dependant of
               the employee by virtue of this regulation, would have a
               dependant rebate value of $749-$3,278; or

        (iv)   in the case of a person who, if that person is a dependant of
               the employee by virtue of this regulation, would have a
               dependant rebate value of $376-$1,786."; and

   (b)  by omitting sub-regulation (3) and substituting the following
        sub-regulation:

"(3) The number of weeks referred to in sub-regulation (2) is a number equal
to the number ascertained by deducting from the number of whole weeks in the
relevant period the number ascertained by dividing the number of whole dollars
in the amount by which the estimated separate net income of the person in
respect of the relevant period exceeds $282 by-

   (a)  in the case of a person who, but for sub-regulation (2), would be a
        dependant of the employee having a dependant rebate value of
        $1,030-80;

   (b)  in the case of a person who, but for sub-regulation (2), would be a
        dependant of the employee having a dependant rebate value of $830-64;

   (c)  in the case of a person who, but for sub-regulation (2), would be a
        dependant of the employee having a dependant rebate value of $749-58;
        and

   (d)  in the case of a person who, but for sub-regulation (2), would be a
        dependant of the employee having a dependant rebate value of $376-29,
and disregarding any fraction.".