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
27 At the end of section 32D
Add:
(3) The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.