A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65HA Payment of ETR payment
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65HA
Payment of ETR payment(1) If an individual is entitled to an ETR payment, the Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: The individual does not have to make a claim for the payment.
(2) If, on 8 May 2012, section 32AA or 32AD
prevents the Secretary from making a payment of family tax benefit to the
individual, or the individual's partner, worked out on an estimated income
basis, the Secretary must not pay the ETR payment to the individual at a time
that is earlier than the time family tax benefit is paid to the individual, or
the individual's partner, in relation to that day.