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

32   At the end of subsection 32G(1)

Add:

; and (e) if the first individual is or was required to lodge an income tax return - 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.