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

31   Subsection 32F(6)

Repeal the subsection (including the note), substitute:

(6) If:

(a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and

(b) the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;

the relevant reconciliation time is whichever is the later of the following:

(c) the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant 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, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period (if any) as the Secretary allows.

Note: For designated date , see section 32R.

(7) The Secretary must not allow a further period under paragraph (6)(d) unless the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.

(8) The further period referred to in paragraph (6)(d) must end no later than the end of the second income year after the relevant income year.