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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
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Last reviewed: 7 September 2009
