A New Tax System (Family Assistance) (Administration) Act 1999
An individual or approved care organisation (a claimant ) may make a claim:
(a) for payment of family tax benefit by instalment; or
(b) for payment of family tax benefit for a past period; or
(c) in the case only of a claimant who is an individual - for payment of family tax benefit by single payment/in substitution because of the death of another individual.
Form etc of claim
7(2)
To be effective:
(a) a claim must:
(i) be made in a form and manner; and
(ii) contain any information; and
required by the Secretary; and
(iii) be accompanied by any documents;
(aa) in the case of a claim for family tax benefit by instalment - the bank account requirement set out in section 7A must be satisfied in relation to the claim; and
(b) in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period - the tax file number requirement in section 8 must be satisfied in relation to the claim; and
(c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual - the tax file number requirement in section 8A must be satisfied in relation to the claim.
7(3)
A claim is not effective if it is made before the early claim day.
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