1.1.E.190 Exempt partnered person (PBS)

Definition

For the purposes of PBS, a person is an exempt partnered person if their partner is either an accruing (1.1.A.20) or non-accruing (1.1.N.90) member of the PBS.

Exempt partnered persons do not have to claim their bonus within the lodgement period allowed to claim a bonus. Exempt partnered persons can choose to use the same lodgement period that applies to their partner.

Act reference: SS(Admin)Act section 21 General rule, section 24 Claim by exempt partnered person

Last reviewed: 11 February 2013