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

17   After section 14

Insert:

14A Restriction on determining claim where income tax return not lodged

(1) If, in relation to a claim for payment of family tax benefit made by an individual:

(a) the claim is for payment of that benefit for a past period; and

(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and

(c) either or both of subsections (2) and (3) apply;

then the claim is taken never to have been made.

(2) This subsection applies if:

(a) the claimant is required to lodge an income tax return for the past period income year; and

(b) the claimant has not lodged the return before the end of:

(i) the first income year after the past period income year; or

(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.

(3) This subsection applies if:

(a) at the time the claim is made, a person is the claimant's partner, and that person was the claimant's partner at any time during the past period; and

(b) that person is required to lodge an income tax return for the past period income year; and

(c) that person has not lodged the return before the end of:

(i) the first income year after the past period income year; or

(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.

(4) The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.