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days

      (2) If, between a day on which the person performed qualifying work (a qualifyingwork day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 56 consecutive days on which the person did not perform qualifying work — the day or period of consecutive days between those 2 qualifying work days is a permissible break.

      Permissible break at the start of the work test period

      (3) If:

      (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and

      (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and

      (c) the later qualifying work day was no more than 56 consecutive days after the earlier qualifying work day;

      then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.

      Division 4—The income test

      Subdivision A — The income test

      37 When a person satisfies the income test

      A person satisfies the income test on a day if the person’s adjusted taxable income for the reference income year is not more than the relevant PPL income limit.

      38 A person’s adjusted taxable income

      A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).

      Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.

      39 The reference income year

      The reference income year for a person is:

      (a) if the person is a primary claimant — the income year that ended before the earlier of:

      (i) the day the person made the claim; and

      (ii) the day the child was born; and

      (b) if the person is a secondary claimant — the income year that ended before the earlier of:

      (i) the day the person made the claim; and

      (ii) the day the person became the child’s primary carer.

      40 The relevant PPL income limit

      The relevant PPL income limit for a person is:

      (a) if the person is a primary claimant — the PPL income limit that applies on the earlier of the following days:

      (i) the day the person made the claim;

      (ii) the day the child was born; or

      (b) if the person is a secondary claimant — the PPL income limit that applies on the earlier of the following days:

      (i) the day the person made the claim;

      (ii) the day the person became the child’s primary carer.

      41 The PPL income limit

      The PPL income limit that applies on a day is:

      (a) if the day is on or after 1 October 2010 but before 1 July 2014—$150,000; and

      (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day — the indexed amount on the relevant indexation day worked out under Subdivision B.

      Subdivision B — Indexation of the PPL income limit

      42 Indexation of the PPL income limit

      (1) The amount of the PPL income limit in section 41 is to be indexed under this Subdivision on 1 July each year (the indexation day) starting on 1 July 2014.

      Working out the indexed amount for the PPL income limit

      (2) This is how to work out the indexed amountfor the PPL income limit on the indexation day:

      Method statement

      Step 1. Work out the amount (the previous amount) for the PPL income limit that applied on the day immediately before the indexation day.

      Step 2. Use section 43 to work out the indexation factor on the indexation day.

      Step 3. Multiply the previous amount by the indexation factor: the result is the provisional indexed amount.

      Step 4. Use section 44 to round off the provisional indexed amount: the result is the indexed amount.

      43 The indexation factor

      (1) The indexation factoris worked out using the following formula and applying subsections (2) and (3):

      where:

      base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).

      index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.

      reference December quarter means the last December quarter before the indexation day.

      (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.

      (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.

      Changes to CPI reference base and publication of substituted index numbers

      (4) Amounts are to be worked out under this section:

      (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and

      (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).

      44 Rounding off indexed amounts

      (1) If a provisional indexed amount is a multiple of $1.00, the provisional indexed amount becomes the indexed amount.

      (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.

      (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.

      Division 5—The Australian residency test

      45 When a person satisfies the Australian residency test

      (1) A person satisfies the Australian residency test on a day if, on that day, the person:

      (a) is an Australian resident; or

      (b) is a special category visa holder residing in Australia; or

      (c)

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