you are a beneficiary of the trust referred to in subsection (1); and

you are presently entitled to a share of the income of the trust for the income year; and

if you are presently entitled to less than $1,040 of the income of the trust for the income year—the Commissioner is satisfied that your interest in the trust was not acquired or granted wholly or primarily to enable your income tax to be adjusted under this Division.

you are a beneficiary of the trust referred to in subsection (1); and

at all times during the income year, the manner or extent to which each beneficiary of the trust can benefit from the trust is not capable of being significantly affected by the exercise, or non-exercise, of a power; and

the trust does not have any income of the trust for the income year to which a beneficiary of the trust could be presently entitled; and

if the trust had income of the trust for the income year, you would have been presently entitled to a share of the income of the trust.

(a) a corporate unit trust (Income Tax Assessment Act 1936, which deals with corporate unit trusts); oras defined in section 102J of the

(b) a public trading trust (Income Tax Assessment Act 1936, which deals with public trading trusts).as defined in section 102R of the

the number of individuals that were taken to be carrying on a *primary production business carried on by the trust under subsection 392-20(1) in the income year immediately before the current income year; and

12.

in writing; and

signed by the trustee and the person chosen.

you are an individual and a beneficiary of the trust referred to in subsection (3); and

you are presently entitled to a share of the income of the trust for the income year.

you are an individual and a beneficiary of the trust referred to in subsection (3); and

at all times during the income year, the manner or extent to which each beneficiary of the trust can benefit from the trust is not capable of being significantly affected by the exercise, or non-exercise, of a power; and

the trust does not have any income of the trust for the income year to which a beneficiary of the trust could be presently entitled; and

if the trust had income of the trust for the income year, you would have been presently entitled to a share of the income of the trust.

the number of individuals to which subsection 393-25(3) applied in the income year immediately before the current income year; and

12.

in writing; and

signed by the trustee and the person chosen.

a *farm management deposit was made by a trustee on behalf of a beneficiary of a trust; and

the beneficiary was under a legal disability when the deposit was made; and

the beneficiary is no longer under a legal disability;

assessments for the trustee of a trust for an income year that is the 2010-11 income year or a later income year; or

assessments for a beneficiary of a trust that relate to the 2010-11 income year or a later income year of the trust.

it has the result of assessing beneficiaries on a share of the net income of the trust estate based on their present entitlement to a share of the income of the trust estate; and

it has the result of assessing the trustee directly on any residual net income; and

as a collection mechanism, it has the result of assessing the trustee in respect of some beneficiaries, such as non-residents or those under a legal disability.

it does not modify the operation of this Division for the purposes of applying section 100A; and

(b) it does not modify amounts taxed in the hands of the trustee under Subdivisions 115-C and 207-B of the Income Tax Assessment Act 1997.

Subdivision 115-C of that Act has the effect that an amount corresponding to each of those capital gains is taxed in the hands of the beneficiaries of the trust (as a capital gain) and, if necessary, assessed to the trustee.

Subdivision 207-B of that Act has the effect that an amount corresponding to each of those franked distributions is taxed in the hands of the beneficiaries of the trust and, if necessary, the trustee. It also has the effect that the entity in whose hands those distributions are taxed can take advantage of the relevant amount of related franking credits.

sections 97, 98A (other than subsection 98A(2)) and 100 (other than subsections 100(2) and (3));

sections 98, 99 and 99A;

(c) Subdivisions 115-C and 207-B of the Income Tax Assessment Act 1997.

sections 97, 98A (other than subsection 98A(2)) and 100 (other than subsections 100(2) and (3));

sections 98, 99 and 99A;

(c) Subdivisions 115-C and 207-B of the Income Tax Assessment Act 1997.

(a) a beneficiary of a trust estate has a Division 6 percentage of the income of the trust estate equal to the share (expressed as a percentage) of the income of the trust estate to which the beneficiary is presently entitled; and

(b) the trustee of a trust estate has a Division 6 percentage of the income of the trust estate equal to the share (expressed as a percentage) of the income of the trust estate to which no beneficiary is presently entitled.

(c) a beneficiary of a trust estate has a Division 6 percentage of the income of the trust estate of 0%; and

(d) the trustee of a trust estate has a Division 6 percentage of the income of the trust estate of 100%.

an exempt entity is presently entitled to an amount of the income of a trust estate; and

(b) the exempt entity is not an exempt Australian government agency (within the meaning of the Income Tax Assessment Act 1997); and

at the end of 2 months after the end of the relevant income year, the trustee has failed to notify the exempt entity in writing of the present entitlement.

the circumstances that led to the failure mentioned in paragraph (1)(c);

the extent to which the trustee has taken action to try to correct the failure and if so, how quickly that action was taken;

whether this section has operated previously in relation to the trustee, and if so, the circumstances in which this occurred;

any other matters that the Commissioner considers relevant.

(a) is a managed investment trust (within the meaning of the Income Tax Assessment Act 1997) in relation to a year of income; or

is treated in the same way as a managed investment trust in relation to a year of income for the purposes of Division 275 of that Act.

an exempt entity is presently entitled to an amount of the income of a trust estate; and

(b) the exempt entity is not an exempt Australian government agency (within the meaning of the Income Tax Assessment Act 1997); and

the exempt entity’s adjusted Division 6 percentage of the income of the trust estate exceeds the benchmark percentage determined under subsection (3).

firstly, in determining that net income, disregard any capital gain or franked distribution to the extent to which a beneficiary of the trust estate or the trustee is specifically entitled to that gain or distribution;

next, in determining the net capital gain (if any) of the trust for the year of income, disregard steps 3 and 4 of the method statement in subsection 102-5(1) (CGT discount and small business concessions);

next, reduce that net income by amounts (if any) that do not represent net accretions of value to the trust estate in that year of income (other than amounts included in that net income under Part IVA).

the circumstances that led to the exempt entity’s adjusted Division 6 percentage exceeding the benchmark percentage determined under subsection (3);

the extent to which the exempt entity’s adjusted Division 6 percentage exceeds that benchmark percentage;

the extent to which the exempt entity actually received distributions from the trust estate in respect of the year of income;

the extent to which other beneficiaries of the trust estate were entitled to receive distributions of, or otherwise benefit from, amounts representing the adjusted net income of the trust estate;

any other matters that the Commissioner considers relevant.

(a) is a managed investment trust (within the meaning of the Income Tax Assessment Act 1997) in relation to a year of income; or

is treated in the same way as a managed investment trust in relation to a year of income for the purposes of Division 275 of that Act.

the net income of a trust estate exceeds nil; and

any of the following things are taken into account in working out the net income of the trust estate:

(i) a capital gain (to the extent that an amount of the capital gain remained after applying steps 1 to 4 of the method statement in subsection 102-5(1) of the Income Tax Assessment Act 1997);

a franked distribution (to the extent that an amount of the franked distribution remained after reducing it by deductions that were directly relevant to it);

a franking credit.

included in the assessable income of a beneficiary of a trust estate under section 97, 98A or 100; or

in respect of which a trustee of a trust estate is liable to pay tax under section 98, in relation to a beneficiary of the trust estate; or

in respect of which a trustee of a trust estate is liable to pay tax under section 99 or 99A.

for each capital gain taken into account as mentioned in paragraph 102UW(b)—so much of the beneficiary’s share of the capital gain as was included in the income of the trust estate; and

for each franked distribution taken into account as mentioned in paragraph 102UW(b)—so much of the beneficiary’s share of the franked distribution as was included in the income of the trust estate.

(a) share of a capital gain (see section 115-227 of that Act);

(b) share of a franked distribution (see section 207-55 of that Act).

if the capital gain was not reduced under either step 3 of the method statement in subsection 102-5(1) (discount capital gains) or Subdivision 152-C (small business 50% reduction)—a capital gain equal to the amount mentioned in subsection 115-225(1); and

if the capital gain was reduced under either step 3 of the method statement or Subdivision 152-C but not both (even if it was further reduced by the other small business concessions)—a capital gain equal to twice the amount mentioned in subsection 115-225(1); and

if the capital gain was reduced under both step 3 of the method statement and Subdivision 152-C (even if it was further reduced by the other small business concessions)—a capital gain equal to 4 times the amount mentioned in subsection 115-225(1).

you are the trustee of the trust estate; and

(b) on the assumption that there is a share of the income of the trust to which a beneficiary of the trust is presently entitled, you would be liable to be assessed (and pay tax) under Income Tax Assessment Act 1936 in relation to the trust estate in respect of the beneficiary.section 98 of the

unless paragraph (b) applies—the amount mentioned in subsection 115-225(1) in relation to the beneficiary; or

if the liability is under paragraph 98(3)(b) or subsection 98(4), and the capital gain was reduced under step 3 of the method statement in subsection 102-5(1) (discount capital gains)—twice the amount mentioned in subsection 115-225(1) in relation to the beneficiary.

you are the trustee of the trust estate; and

(b) Income Tax Assessment Act 1936 does not apply in relation to the trust estate in relation to the relevant income year.section 99A of the

you are the trustee of the trust estate; and

subsection (2) does not apply.

if the capital gain was not reduced under either step 3 of the method statement in subsection 102-5(1) (discount capital gains) or Subdivision 152-C (small business 50% reduction)—the amount mentioned in subsection 115-225(1); and

if the capital gain was reduced under either step 3 of the method statement or Subdivision 152-C but not both (even if it was further reduced by the other small business concessions)—twice the amount mentioned in subsection 115-225(1); and

if the capital gain was reduced under both step 3 of the method statement and Subdivision 152-C (even if it was further reduced by the other small business concessions)—4 times the amount mentioned in subsection 115-225(1).

the amount of the *capital gain remaining after applying steps 1 to 4 of the method statement in subsection 102-5(1); and

your *share of the capital gain (see section 115-227), divided by the amount of the capital gain.

the *net capital gain (if any) of the trust estate for the income year; and

the total of all *franked distributions (if any) included in the assessable income of the trust estate for the income year (to the extent that an amount of the franked distributions remained after reducing them by deductions that were directly relevant to them).

the product of:

the amount of the *capital gain remaining after applying steps 1 to 4 of the method statement in subsection 102-5(1); and

the *net income of the trust estate for that income year (disregarding the amount of any *franking credits), divided by the sum mentioned in subsection (2); and

the amount of the capital gain to which the entity is *specifically entitled; and

if there is an amount of the capital gain to which no beneficiary of the trust estate is specifically entitled, and to which the trustee is not specifically entitled—that amount multiplied by the entity’s *adjusted Division 6 percentage of the income of the trust estate for the relevant income year.

the beneficiary has received, or can be reasonably expected to receive; and

is referable to the *capital gain (after application by the trustee of any losses, to the extent that the application is consistent with the application of capital losses against the capital gain in accordance with the method statement in subsection 102-5(1)); and

is recorded, in its character as referable to the capital gain, in the accounts or records of the trust no later than 2 months after the end of the income year.

the exercise of a power conferred by the terms of the trust; or

the terms of the trust deed (if any), and the terms applicable to the trust because of the operation of legislation, the common law or the rules of equity.

a *capital gain is taken into account in working out the *net capital gain of a trust for an income year; and

trust property representing all or part of that capital gain has not been paid to or applied for the benefit of a beneficiary of the trust by the end of 2 months after the end of the income year;

sections 115-215 and 115-220 do not apply in relation to the capital gain;

for the purposes of this Act, the trustee is taken to be *specifically entitled to all of the capital gain.

a *franked distribution is made, or *flows indirectly, to a partnership or the trustee of a trust in an income year; and

(b) the assessable income of the partnership or trust for that year includes an amount (the franking credit amount) that is all or a part of the additional amount of assessable income included under subsection (1) in relation to the distribution; and

the distribution flows indirectly to an entity that is a partner in the partnership, or a beneficiary or the trustee of the trust; and

(d) disregarding Income Tax Assessment Act 1936, the entity has an amount of assessable income for that year that is attributable to all or a part of the distribution.Division 6E of Part III of the

in the case of an entity that is a partner in a partnership—so much of the franking credit amount as is equal to the entity’s *share of the *franking credit on the distribution; and

in the case of an entity that is a beneficiary of a trust:

so much of the franking credit amount as is equal to the entity’s share of the franking credit on the distribution; and

the amount mentioned in section 207-37.

a *franked distribution is made, or *flows indirectly, to the trustee of a trust in an income year; and

(b) the assessable income of the trust for that year includes an amount (the franking credit amount) that is all or a part of the additional amount of assessable income included under subsection (1) in relation to the distribution; and

(c) disregarding Income Tax Assessment Act 1936, the trustee of the trust is liable to be assessed (and pay tax) in respect of an amount (the assessable amount) under section 98, 99 or 99A of that Act in relation to the trust.Division 6E of Part III of the

if the trustee of the trust is liable to be assessed (and pay tax) under section 98 of that Act—the sum of:

the trustee’s *share of the *franking credit on the distribution in respect of the beneficiary; and

the amount mentioned in section 207-37; or

if the trustee of the trust is liable to be assessed (and pay tax) under section 99 or 99A of that Act—the sum of:

the trustee’s share of the franking credit on the distribution; and

the amount mentioned in section 207-37.

the amount of the *franked distribution (to the extent that an amount of the franked distribution remained after reducing it by deductions that were directly relevant to it); and

the beneficiary’s or the trustee’s (as the case requires) *share of the franked distribution (see section 207-55), divided by the amount of the franked distribution.

the *net capital gain (if any) of the trust estate for the income year; and

the total of all *franked distributions (if any) included in the assessable income of the trust estate for the income year (to the extent that an amount of the franked distributions remained after reducing them by deductions that were directly relevant to them).

the product of:

the amount of the *franked distribution (to the extent that an amount of the franked distribution remained after reducing it by deductions that were directly relevant to it); and

the *net income of the trust estate for that income year (disregarding the amount of any *franking credits), divided by the sum mentioned in subsection (2); and

so much of the amount worked out under column 2 of item 3 of the table in subsection (3) to which:

unless subparagraph (ii) applies—the focal entity is *specifically entitled; or

(ii) if the focal entity is the trustee and has the share amount because of the operation of Income Tax Assessment Act 1936 in respect of a beneficiary (see subparagraph 207-50(4)(b)(i))—the beneficiary is specifically entitled; andsection 98 of the

if there is an amount of the *franked distribution to which no beneficiary is specifically entitled—that amount multiplied by:

unless subparagraph (ii) applies—the focal entity’s *adjusted Division 6 percentage of the income of the trust for the relevant income year; or

(ii) if the focal entity is the trustee and has the share amount because of the operation of Income Tax Assessment Act 1936 in respect of a beneficiary (see subparagraph 207-50(4)(b)(i))—the beneficiary’s adjusted Division 6 percentage of the income of the trust for the relevant income year.section 98 of the

the beneficiary has received, or can be reasonably expected to receive; and

is referable to the *franked distribution (after application by the trustee of any expenses that are directly relevant to the franked distribution); and

is recorded, in its character as referable to the franked distribution, in the accounts or records of the trust no later than the end of the income year.

the exercise of a power conferred by the terms of the trust; or

the terms of the trust deed (if any), and the terms applicable to the trust because of the operation of legislation, the common law or the rules of equity.

a trust receives 2 or more *franked distributions in an income year; and

all of the franked distributions that the trust receives in the income year are, in accordance with the terms of the trust, to the extent that they are distributed in that income year, distributed within a single class.

the exercise of a power conferred by the terms of the trust; or

the terms of the trust deed (if any), and the terms applicable to the trust because of the operation of legislation, the common law or the rules of equity.

of a *capital gain has the meaning given by section 115-227; and

(a) specifically entitled to a *capital gain has the meaning given by section 115-228; and

(b) specifically entitled to a *franked distribution has the meaning given by section 207-58.

both of the following requirements are satisfied:

the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

the beneficiary is a resident and is not a company.

an amount in respect of which a trustee of a trust estate is liable to be assessed (and pay tax) under section 98 in respect of the taxpayer’s spouse.

an amount in respect of which a trustee of a trust estate is liable to be assessed (and pay tax) under section 98 in respect of the taxpayer’s spouse.

where a beneficiary of a trust is specifically entitled to an amount of a capital gain or a franked distribution of the trust for a year of income:

in the case of a capital gain—the amount mentioned in subsection 115-225(1) in respect of the beneficiary; or

in the case of a franked distribution—the amount mentioned in subsection 207-37(1) in respect of the beneficiary;

the tax detriment would be reduced by an amount if it were recalculated on the following assumptions:

sections 97, 98A and 100 applied only to so much of the beneficiary’s share of the net income of the Australian trust or the ultimate trust as is attributable to periods when the beneficiary was a Part X Australian resident;

(ii) Subdivision 115-C of the Income Tax Assessment Act 1997 applied only to so much of the beneficiary’s share of each capital gain of the Australian trust or the ultimate trust as is attributable to periods when the beneficiary was a Part X Australian resident;

(iii) Subdivision 207-B of the Income Tax Assessment Act 1997 applied only to so much of the beneficiary’s share of each franked distribution of the Australian trust or the ultimate trust as is attributable to periods when the beneficiary was a Part X Australian resident;

sections 115-215 and 115-220 do not apply in relation to the *capital gain; and

for the purposes of this Act, the trustee is taken to be *specifically entitled to all of the capital gain.

sections 115-215 and 115-220 do not apply in relation to the *capital gain; and

for the purposes of this Act, the trustee is taken to be *specifically entitled to all of the capital gain.

can only be made before the end of 2 months after the commencement of this item; and

can only be made in writing.

is a managed investment trust in relation to an income year; or

(b) is treated in the same way as a managed investment trust in relation to an income year for the purposes of Income Tax Assessment Act 1997.Division 275 of the

can only be made before the end of 2 months after the later of:

the end of the income year in relation to which the choice is made; and

the commencement of:

can only be made in writing; and

can only be made in relation to the following income years:

the 2010-11 income year;

the 2011-12 income year;

the 2012-13 income year;

the 2013-14 income year;

the 2014-15 income year;

the 2015-16 income year;

the 2016-17 income year.

the *Housing Secretary issues an *NRAS certificate in relation to an *NRAS year to the entity (other than in the entity’s capacity (if any) as the *NRAS approved participant of an *NRAS consortium); and

the income year begins in the NRAS year; and

the entity is an individual, a *corporate tax entity or a *superannuation fund.

the *Housing Secretary issues an *NRAS certificate in relation to an *NRAS year to the *NRAS approved participant of the NRAS consortium; and

the income year commences in the NRAS year; and

the member is an individual, a *corporate tax entity or a *superannuation fund.

covered by the *NRAS certificate; and

from which the *member *derives *NRAS rent during the *NRAS year:

the *Housing Secretary issues an *NRAS certificate in relation to an *NRAS year to the *NRAS approved participant of an *NRAS consortium; and

the NRAS certificate covers one or more *NRAS dwellings; and

a *member of the NRAS consortium, other than the NRAS approved participant, *derives *NRAS rent during the NRAS year from any of those NRAS dwellings; and

the member is a partnership or a trustee of a trust.

the *member has been issued with an *NRAS certificate in relation to the *NRAS year; and

the NRAS certificate covers each *NRAS dwelling:

covered by the NRAS certificate mentioned in paragraph (1)(b) of this section; and

from which the member *derives *NRAS rent during the NRAS year; and

the amount stated in the NRAS certificate for each of those NRAS dwellings is the amount worked out using the formula in subsection 380-10(2) in relation to the NRAS dwelling for the NRAS year for the member.

the *Housing Secretary issues an *NRAS certificate in relation to an *NRAS year to a partnership or a trustee of a trust; and

*NRAS rent *derived:

from any of the *NRAS dwellings covered by the NRAS certificate; and

during the NRAS year;

the offset year of the partnership or trustee begins in the NRAS year; and

the entity is:

an individual; or

a *corporate tax entity when the NRAS rent flows indirectly to it; or

(iii) the trustee of a trust that is liable to be assessed on a share of, or all or a part of, the trust’s *net income under Income Tax Assessment Act 1936 for the offset year; orsection 98, 99 or 99A of the

the trustee of an *FHSA; or

a *superannuation fund, an *approved deposit fund or a *pooled superannuation trust.

the *Housing Secretary issues an *NRAS certificate in relation to an *NRAS year to a partnership or a trustee of a trust; and

the entity is a trustee of a trust; and

the trust mentioned in paragraph (b) does not have a *net income for an income year; and

*NRAS rent *derived during the NRAS year from an *NRAS dwelling covered by the NRAS certificate would otherwise *flow indirectly to the entity in the income year mentioned in paragraph (c) as if:

the trust did have a net income for the income year; and

for the purposes of paragraph 380-25(4)(b), the entity has a share amount, being the net income referred to in subparagraph (i) of this paragraph; and

the entity’s *share of the NRAS rent under section 380-30 was a positive amount; and

the offset year of the partnership or trustee begins in the NRAS year.

a beneficiary of the trust; or

a subsequent entity to whom *NRAS rent for an *NRAS dwelling mentioned in paragraph (1)(d) *flows indirectly;

(a) a *member (the electing member) of an *NRAS consortium would, apart from subsection 380-12(3), be entitled to a *tax offset under section 380-10 for an income year because of:

an *NRAS certificate in relation to an *NRAS year; and

an *NRAS dwelling covered by the NRAS certificate; and

the electing member was the *NRAS approved participant of the NRAS consortium at any time during the NRAS year; and

the electing member elects to have this section apply to the NRAS certificate and NRAS dwelling for the income year.

in the *approved form; and

within 30 days after the day the *Housing Secretary issues the *NRAS certificate.

to the Commissioner; or

to each *member of the *NRAS consortium who may be entitled to a *tax offset under section 380-12 as a result of the election; or

both to the Commissioner and to each such member.

if *NRAS rent was payable for the *NRAS dwelling in relation to the whole of the *NRAS year—the rent *derived by the *member from the NRAS dwelling during the NRAS year; or

if NRAS rent was payable for the NRAS dwelling in relation to only part of the NRAS year—the rent derived by the member from the NRAS dwelling during that part of the NRAS year.

if *NRAS rent was payable for the *NRAS dwelling in relation to the whole of the *NRAS year—the rent *derived from the NRAS dwelling during the NRAS year; or

if NRAS rent was payable for the NRAS dwelling in relation to only part of the NRAS year—the rent derived from the NRAS dwelling during that part of the NRAS year.

the first member is the *NRAS approved participant of the NRAS consortium throughout the period; and

the first member, in accordance with the contractual *arrangements that established the NRAS consortium, passes the NRAS rent on to the other member.

from which the electing member *derived *NRAS rent during the *NRAS year; and

that is covered by the *NRAS certificate; and

from which a partnership, or the trustee of a trust, that is a *member of the *NRAS consortium derived rent during the NRAS year;

(a) an entity (the indirect entity) is entitled to a *tax offset under section 380-15 or 380-20 for an income year because *NRAS rent *derived:

(i) from any of the *NRAS dwellings covered by an *NRAS certificate issued by the *Housing Secretary in relation to an *NRAS year to a *member (the electing member) of an *NRAS consortium; and

during the NRAS year;

the electing member was the *NRAS approved participant of the NRAS consortium at any time during the NRAS year; and

the electing member elects to have this section apply to the NRAS certificate and NRAS dwelling for the income year.

in the *approved form; and

within 30 days after the day the *Housing Secretary issues the *NRAS certificate.

to the Commissioner; or

to each *member of the *NRAS consortium who may be entitled to a *tax offset under section 380-17 as a result of the election; or

both to the Commissioner and to each such member.

if *NRAS rent was payable for the *NRAS dwelling in relation to the whole of the *NRAS year—the rent *derived by the *member from the NRAS dwelling during the NRAS year; or

if NRAS rent was payable for the NRAS dwelling in relation to only part of the NRAS year—the rent derived by the member from the NRAS dwelling during that part of the NRAS year.

if *NRAS rent was payable for the *NRAS dwelling in relation to the whole of the *NRAS year—the rent *derived from the NRAS dwelling during the NRAS year; or

if NRAS rent was payable for the NRAS dwelling in relation to only part of the NRAS year—the rent derived from the NRAS dwelling during that part of the NRAS year.

from any of the *NRAS dwellings covered by the *NRAS certificate; and

during the *NRAS year;

the first member is the *NRAS approved participant of the NRAS consortium throughout the period; and

the first member, in accordance with the contractual *arrangements that established the NRAS consortium, passes the NRAS rent on to the other member.

from which the electing member *derived *NRAS rent during the *NRAS year; and

that is covered by the *NRAS certificate; and

from which a partnership or trust that is a *member of the *NRAS consortium derived rent during the NRAS year;

the 2010-11 income year; and

later income years.

the 2008-09 income year; and

later income years.

an entity (other than in the capacity as a partner of a partnership) that is a party to the contractual *arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the entity was a party to the arrangement when the NRAS consortium was established); or

a partnership, if all of the partners of the partnership are parties to the contractual arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the partners were parties to the arrangement when the NRAS consortium was established).

established by one or more contractual *arrangements, the purpose of which are to facilitate the leasing of *NRAS dwellings; and

that is not a *corporate tax entity, a *superannuation fund, a trust or a partnership.

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—an amount equal to any rebate to which the taxpayer would be entitled under that section in respect of a dependant included in class 1 in the table if it were assumed that subsection 159J(1C) did not apply;

subsection 159J(1B) also included a reference to any dependant included in class 1 in the table in subsection 159J(2) and the amount applicable to class 1 in that table was $2,440; and

subsection 159J(1C) did not apply; and

section 159JA did not apply.

if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income—an amount equal to the sum of:

$1,173 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or

if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:

$338 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or

if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income—an amount equal to the sum of:

$57 increased by 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year; or

if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)—an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year.

paragraph 23AB(7A)(a); or

a dependant, being a spouse of the taxpayer, is an invalid spouse or a carer spouse during part only of the income year;

who is wholly engaged in providing care to an invalid relative; or

(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans’ Entitlements Act 1986.

an invalid spouse (within the meaning of subsection 159J(6));

any car fringe benefit, in relation to the employer in relation to the year of tax in respect of employment of an employee by the employer, that relates to the car is constituted by the application or availability of the car for a period; and

the last time at which:

the employer, or an associate of the employer; or

the employee, or an associate of the employee;

the employer chooses to have the subitem not apply to car fringe benefits in relation to the employer in relation to the car; and

if the car fringe benefit is in respect of employment of an employee by the employer, and the employee would be worse off as a result of the subitem not applying to car fringe benefits in relation to the employer in relation to the car—the employee consents to the employer’s choice.