A New Tax System (Family Assistance) (Administration) Act 1999
PART 3
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PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Family tax benefit
Subdivision B
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Determination of claims etc
SECTION 14
Restriction on determining claim where income tax assessment not made
14(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and
(c) either or both of subsections (2) and (3) apply;
(d) (Repealed by No 48 of 2009)
14(2)
This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant ' s taxable income for the past period income year.
14(3)
This subsection applies if:
(a) at the time the claim is made, a person is the claimant ' s partner and that person was the claimant ' s partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person ' s taxable income for the past period income year.
View history note
Hide history noteIf, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and
(c) either or both of subsections (2) and (3) apply;
(d) (Repealed by No 48 of 2009)
the Secretary can only determine the claim if each assessment concerned has been made.
14(2)
This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant ' s taxable income for the past period income year.
14(3)
This subsection applies if:
(a) at the time the claim is made, a person is the claimant ' s partner and that person was the claimant ' s partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person ' s taxable income for the past period income year.