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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision CA - Non-payment of family tax benefit for non-lodgment of tax returns  

SECTION 32AEA   32AEA   Effect of this Subdivision on newborn upfront payment of family tax benefit  


If this Subdivision has the effect that:


(a) the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or


(b) an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;

then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.




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