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

38   After subsection 49J(2)

Insert:

(2A) The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.