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 B - 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(d) (Repealed by No 48 of 2009)

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.





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