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Childcare Payments Act 2014

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10The income of the person and his or her partner must not exceed limit

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(1)A person meets the condition of eligibility in this section if, at the date of the declaration, the person’s expected income for the relevant tax year is not greater than an amount specified in, or determined in accordance with, regulations for the purposes of this section.

(2)Regulations may make provision for calculating a person’s expected income for a tax year.

(3)Regulations may provide that a person is treated as meeting the condition of eligibility in this section (whether or not any provision has been made under subsection (1)) if the person does not expect to pay income tax at the additional rate or the dividend additional rate for the relevant tax year.

(4)Regulations may provide that a person is treated as not meeting the condition of eligibility in this section in any of the following cases—

(a)if the person has made, or expects to make, a claim under section 809B of the Income Tax Act 2007 (claim for remittance basis to apply) for the relevant tax year;

(b)if the person expects section 809E of that Act (application of remittance basis in certain cases without claim) to apply to the person for the relevant tax year;

(c)if the person meets any other conditions specified in the regulations.

(5)In this section “the relevant tax year”, in relation to a declaration of eligibility, means the tax year in which the date of the declaration falls.

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