Section Sch50-“ 80KB — Income Tax Act 2007: Contents of application

“ 80KB Contents of application “ (1) An application referred to in section 80KA must— “ (a) be in a form prescribed by the Commissioner; and “ (b) be signed by the person and any other person who, at the time at which the application is made, expects to be, in the selected period, their spouse, civil union partner, or de facto partner; and “ (c) give, for each person who signed the application (the signatory ), a complete statement of— “ (i) the family scheme income that is expected to be attributable to the tax year; and “ (ii) the family scheme income that is expected to be attributable to the selected period; and “ (d) choose whether the instalments should be paid weekly or fortnightly; and “ (e) contain any other information required by the Commissioner; and “ (f) be accompanied by the information described in subsection (2). “ (2) The application under subsection (1) must be accompanied by,— “ (a) for a signatory who expects to derive income from employment, evidence of the amount of income from employment derived by them in the period of 1 month immediately before the date on which the application is made: “ (b) for a signatory who expects to derive income from a business,— “ (i) a copy of the financial statements of the business for the tax year or corresponding income year immediately before the tax year that contains the selected period; or “ (ii) if the financial statements referred to in subparagraph (i) have not been completed, a copy of the financial statements for the business for the tax year or corresponding income year that is before the year immediately before the tax year that contains the selected period; or “ (iii) a set of budgeted accounts of the business for the tax year or corresponding income year that contains the selected period; or “ (iv) other evidence in relation to the business for the tax year or corresponding income year that contains the selected period: “ (c) unless paragraph (d) applies, the tax file number of each child for whom an entitlement to a tax credit arises: “ (d) in the case of a child that has died or is given up for adoption, a birth certificate or other evidence verifying the birth or existence of the child for whom an entitlement to a tax credit arises. “ (3) Subsection (2)(a) does not apply if the Commissioner considers that the Commissioner has enough evidence of a signatory’s income from employment. “ (4) Subsection (2)(d) does not apply to an application made by a person who is an adoptive parent, as that term is defined in the Adoption Act 1955. “ Compare: 2004 No 35 s KD 5(2)–(2AB)