A New Tax System (Family Assistance) (Administration) Act 1999

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 2 - Making claims  

SECTION 67BF   Claims that are taken not to have been made  

67BF(1)    
A claim that is not effective is taken not to have been made.

67BF(2)    


A claim is taken not to have been made by an individual if:


(a) the Secretary has made a determination under subsection 67BE(2) in relation to the claim; and


(b) at the end of the 28 days after the day the determination was made:


(i) if the Secretary has made a further determination under subsection 67BE(3) in relation to the claim - the individual has not provided the individual ' s tax file number; or

(ii) if the Secretary has not made a further determination under subsection 67BE(3) in relation to the claim - the individual has not provided the tax file number of each TFN claim person.

67BF(3)    


The Secretary ' s rules may prescribe other circumstances in which a claim is taken not to have been made.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.