Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AA

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

                   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 the basis referred to in subsection 20(1), (2A) or (3)) 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).



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