Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 2B   Time periods

Part 1   Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

37   Paragraph 49J(2)(b)

Repeal the paragraph, substitute:

(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made before the end of the relevant income year or after the end of:

(i) the first income year after the relevant income year; or

(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.