Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 9

                   A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time ) when the claim would be determined:

                     (a)  the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or

                     (b)  the claimant is already entitled to be paid family tax benefit by instalment; or

                     (c)  the following apply:

                              (i)  a determination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit at the determination time or at any later time;

                             (ii)  the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect.