Commonwealth Consolidated Acts

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

                   For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same‑rate benefit period:

                     (a)  if only one of sections 32C to 32Q applies to the first individual for the same‑rate benefit period--at the relevant reconciliation time; or

                     (b)  if 2 or more of sections 32C to 32Q apply to the first individual for the same‑rate benefit period--at whichever of the relevant reconciliation times is the latest.