Part 5AExemptions
Exemptions for hospital patients, persons suffering from long-term periods of illness, prisoners, and persons under 16 years: Application and grant of exemptions under this subpart
89HApplications for exemptions under this subpart
An application for an exemption under this subpart must—
- be in the appropriate approved form; and
- be given to the Commissioner before—
- the expiry of 3 months after the day on which the relevant period of hospitalisation ends (in the case of an application for an exemption under section 89C); or
- the expiry of 3 months after the day on which the relevant period of illness ends (in the case of an application for an exemption under section 89CA); or
- the relevant period of imprisonment ends (in the case of an application for an exemption under section 89D); or
- the expiry of 3 months after the day on which the person turns 16 (in the case of an application for an exemption under section 89E); and
- the expiry of 3 months after the day on which the relevant period of hospitalisation ends (in the case of an application for an exemption under section 89C); or
- specify the person's estimate of his or her weekly and total income for the periods specified on the form; and
- in the case of an application for an exemption under section 89CA, include evidence, as reasonably required by the Commissioner, to satisfy the Commissioner that, during the period to which the application relates, the applicant—
- has a long-term period of illness; and
- is unable to engage in paid work as a result of the long-term period of illness; and
- has a long-term period of illness; and
- include the information that the approved form requires to be included.
An application for an exemption under—
- section 89C may be made in relation to the whole of the long-term period of hospitalisation or 1 or more parts of that whole period:
- section 89CA may be made in relation to the whole of the long-term period of illness or 1 or more parts of that whole period:
- section 89D may be made in relation to the whole of the long-term period of imprisonment or 1 or more parts of that whole period:
- section 89E may be made in relation to the whole of the period before the person turns 16 or 1 or more parts of that whole period.
Notes
- Section 89H: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 89H(1)(b)(ia): inserted, on , by section 31(1) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89H(1)(ca): replaced (with effect on 26 October 2021), on , by section 240 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
- Section 89H(2)(aa): inserted, on , by section 31(3) of the Child Support Amendment Act 2021 (2021 No 6).