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

A New Tax System (Family Assistance) (Administration) Act 1999

9   After subsection 32AC(4)

Insert:

(4A) This subsection applies if:

(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and

(b) an amount of that debt was outstanding at the end of the grace period; and

(c) at a time after the end of the grace period, no amount of that debt is outstanding.