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
25 At the end of section 32C
Add:
(4) The further period under subparagraph (1)(c)(ii) or (iii) must end no later than the end of the second income year after the relevant income year.