Passing the income test
(1) A care receiver or care receivers pass the income test if the taxable income of the care receiver, or the sum of the taxable incomes of the care receivers, worked out under section 198B for the appropriate tax year determined under section 198C is not more than $66,403 (the income ceiling ).
Income test failed where no taxable income for appropriate tax year
(2) A care receiver or care receivers do not pass the income
test if any person (whether or not a care receiver) whose taxable income is
required to be taken into account in applying section 198B does not
have an assessed taxable income or an accepted estimated taxable income for
the appropriate tax year.