Restriction where previous claim or instalment determination

(1)

A claim for payment of family tax benefit for a past period is not effective if:

(a)

the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or

(b)

the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or

(c)

the following apply:

(i)

a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 29(2) or 30(2), entitled to be paid family tax benefit;

(ii)

the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.

Claim must relate to one income year and not be made after the end of the next income year

(2)

A claim for payment of family tax benefit 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 but the claim is made after the end of the next income year.

Claim must be accompanied by instalment claim in some circumstances

(3)

A claim for payment of family tax benefit for a past period is not effective if:

(a)

the period occurs in the income year in which the claim is made; and

(b)

at the time the claim is made, the claimant is eligible for family tax benefit; and

(c)

at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

(d)

the claim is not accompanied by a claim for payment of family tax benefit by instalment.

(4)

A claim for payment of family tax benefit for a past period is not effective if:

(a)

the period occurs in the income year before the one in which the claim is made; and

(b)

if the claimant is an individual—at any time during the past period, the claimant, or the claimant's partner, received a social security benefit, social security pension or service pension; and

(c)

at the time the claim is made, the claimant is eligible for family tax benefit; and

(d)

if the claimant is an individual—at the time the claim is made, the claimant, or the claimant's partner, is receiving a social security benefit, social security pension or service pension; and

(e)

at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

(f)

the claim is not accompanied by a claim for payment of family tax benefit by instalment.

Claim cannot be made in same income year as tax instalment deduction reduced on account of family tax benefit

(5)

A claim for payment of family tax benefit for a past period is not effective if:

(a)

at any time before a determination is made on the claim, the Secretary becomes aware that, during some or all of the past period, an employment declaration:

(i)

was in force under the Income Tax Regulations; and

(ii)

stated that the claimant, or the claimant's partner, was eligible for family tax benefit and intended to make a claim, after the end of each income year in which the declaration is in force, for payment of family tax benefit for the period during which the declaration was in force; and

(b)

the claim is made in the income year in which the past period occurs.