A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)

Part 4 - ATO clients who qualify for bonus payment  

Division 2 - Claim for bonus payment  

37   Making a proper claim  

(1)    
An individual who wants to be paid a bonus payment under this Part must make a proper claim for the payment.

(2)    
A claim by an individual for a bonus payment under this Part is a proper claim if:

(a) either:

(i) he or she is required to lodge an income tax return for the 1999-2000 income year; or

(ii) he or she is not required to lodge an income tax return for that income year, but lodges such a return and makes the claim at the same time or afterwards, provided that he or she had not made a proper claim for a bonus payment under Part 2 or 3 before lodging the return; and

(b) the claim is made after 30 June 2000 and before 1 July 2001; and

(c) the claim specifies either 1 qualifying year, or both qualifying years, in respect of which the individual claims he or she is qualified for a bonus payment; and

(d) the claim is in a form (which may be an electronic form) approved by the Commissioner; and

(e) the claim is sent to or lodged at an office of, or a place approved by, the Commissioner.

(3)    
An individual who makes a proper claim is an ATO client .

(4)    
If the claim specifies 1 qualifying year in respect of which the ATO client claims he or she is qualified for a bonus payment, he or she cannot later vary the claim to specify the other qualifying year.