A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65KD Restrictions on claims for payment for a past period

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65KD

Restriction where previous claim

  (1)   A claim for payment of single income family supplement for a past period is not effective if the claimant has previously made a claim for payment of single income family supplement for any of the past period (whether or not the claim has yet been determined).

Other restrictions

  (2)   A claim for payment of single income family supplement for a past period is not effective if:

  (a)   the period does not fall wholly within one income year; or

  (b)   the period does fall wholly within one income year (the relevant income year ) but the claim is made after the end of:

  (i)   the first income year after the relevant income year; or

  (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.

  (2A)   The further period referred to in subparagraph   (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.

  (3)   A claim for payment of single income family supplement for a past period is not effective if the period occurs in the income year in which the claim is made.