A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AE Non - entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AE
Non - entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)(1) This section applies if 3 or more variations under subsection 28(2) have been made in relation to a claimant.
(2) The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (8) creates an exception to subsection (2).
(3) This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year--the claimant has not lodged that return;
(b) if the claimant is a member of a couple and the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year--that partner has not lodged that return.
Note: For relevant partner see section 32AA.
(4) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
(5) If the claimant is a member of a couple, the claimant's partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (9) creates an exception to subsection (5).
(6) This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year--the claimant has not lodged that return;
(b) if the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year--that partner has not lodged that return.
Note: For relevant partner see section 32AA.
(7) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
(8) The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
(9) The Secretary may, by writing, determine that subsection (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
(10) A period specified in a determination under subsection (8) or (9) may be a period beginning before, on or after the day the determination is made.
(11) A determination made under subsection (8) or (9) is
not a legislative instrument.