A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AA Non - payment of family tax benefit for non - lodgment of tax returns
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AA
Non - payment of family tax benefit for non - lodgment of tax returns(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).
(2) This section is subject to section 32AE.