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 D - FTB reconciliation conditions  

SECTION 32B  

32B   When FTB reconciliation conditions are satisfied  

For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same-rate benefit period:

(a) if only one of sections 32C to 32Q applies to the first individual for the same-rate benefit period - at the relevant reconciliation time; or

(b) if 2 or more of sections 32C to 32Q apply to the first individual for the same-rate benefit period - at whichever of the relevant reconciliation times is the latest.