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 32AA   Non-payment of family tax benefit for non-lodgment of tax returns  

32AA(1)    


If the Secretary varies a determination under subsection 28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:


(a) the claimant during a prohibited period for the claimant (see section 32AB ); and


(b) the claimant ' s partner (if any) (the relevant partner ) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC ).


32AA(2)    


This section is subject to section 32AE .

 

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