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 A - Making claims  

SECTION 7   How to claim  

7(1)    
An individual or approved care organisation (a claimant ) may make a claim:


(a) for payment of family tax benefit by instalment; or


(b) for payment of family tax benefit for a past period; or


(c) in the case only of a claimant who is an individual - for payment of family tax benefit by single payment/in substitution because of the death of another individual.

Form etc of claim

7(2)    
To be effective:


(a) a claim must:


(i) be made in a form and manner; and

(ii) contain any information; and

(iii) be accompanied by any documents;
required by the Secretary; and


(aa) in the case of a claim for family tax benefit by instalment - the bank account requirement set out in section 7A must be satisfied in relation to the claim; and


(b) in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period - the tax file number requirement in section 8 must be satisfied in relation to the claim; and


(c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual - the tax file number requirement in section 8A must be satisfied in relation to the claim.


7(3)    


A claim is not effective if it is made before the early claim day.



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