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

30   Subsection 32F(4)

Omit all the words after "relevant reconciliation time", substitute:

is whichever is the later of the following:

(c) the end of the designated date in the next income year;

(d) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year.