Family Assistance and Other Legislation Amendment Act 2012 (49 of 2012)

Schedule 3   Non-entitlement to family tax benefit on estimated income basis

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

3   Subsection 3(1)

Insert:

estimated income basis : family tax benefit is worked out on an estimated income basis if it is worked out on the basis referred to in subsection 20(1), (2A) or (3).