Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 2B   Time periods

Part 1   Amendments

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

22   Paragraphs 32C(1)(a) and (b)

Repeal the paragraphs, substitute:

(a) the first individual was a member of a couple throughout the same-rate benefit period; and

(b) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and

(c) the first individual continues to be a member of the couple until the end of the latest of the following:

(i) the first income year after the relevant income year;

(ii) such further period (if any) as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year;

(iii) such further period (if any) as the Secretary allows for the other member of the couple to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.