Exception—couple separates
32AK Exception—couple separates
Scope
This section applies if:
at the end of the later of the consecutive years, the individual is a member of a couple; and
on any later day (a separation day) the individual ceases to be a member of that couple.
Paragraph (b) may apply more than once, for example if the couple separates, then reconciles, then again separates.
Trigger day is on or before exclusion day
If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Reconciliation of separated couple
However, if on any day (the reconciliation day) after a separation day, the individual again becomes a member of that couple, then subsection 32AF(2) applies in relation to the individual as if the reconciliation day were the exclusion day.
This subsection may apply more than once, for example if the couple separates, then reconciles, then again separates and reconciles.
Trigger day for separation
In this section:
trigger day, in relation to a particular separation day, means the later of:
the separation day; and
1 July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple.
For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.