A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65KI Restriction on determining claim where income tax return not lodged

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

  (1)   If, in relation to a claim for payment of single income family supplement made by an individual:

  (a)   the claim is for payment of that supplement for a past period; and

  (b)   the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and

  (c)   either or both of subsections   (2) and (3) apply;

then the claim is taken never to have been made.

  (2)   This subsection applies if:

  (a)   the claimant is required to lodge an income tax return for the past period income year; and

  (b)   the claimant has not lodged the return before the end of:

  (i)   the first income year after the past period 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 return before the end of that first income year.

  (3)   This subsection applies if:

  (a)   a person is the claimant's partner at any time during the past period; and

  (b)   that person is required to lodge an income tax return for the past period income year; and

  (c)   that person has not lodged the return before the end of:

  (i)   the first income year after the past period 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 person from lodging the return before the end of that first income year.

  (4)   The further period referred to in subparagraph   (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.