A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 14 Restriction on determining claim where income tax assessment not

Commonwealth Numbered Acts

Restriction on determining claim where income tax assessment not made

If:

(a): the claim is one for payment of family tax benefit for a past period; and
(b): the past period falls in the income year (the past period income year ) before the one in which the claim is made; and
(c): the claimant is required to lodge an income tax return for the past period income year; and
(d): at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year;

the Secretary can only determine the claim if the assessment has been made.