Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)

Schedule 3 Non-payment of family tax benefit for non-lodgment of tax returns

Insert:

(1A) However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:

(a) no debt arose under section 71 as a result of that variation; or

(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.