PART 3
-
PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. The heading formerly read:
PART 3
-
PAYMENT OF FAMILY ASSISTANCE
Division 1
-
Family tax benefit
Subdivision D
-
FTB reconciliation conditions
History
Subdiv D inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32F
Relevant reconciliation time
-
couple separates after end of next income year and partner must lodge tax return
32F(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout that period; and
(b)
the other member of the couple (the
partner
) is or was required to lodge an income tax return for the relevant income year; and
(c)
the partner did not lodge the return before the end of the first income year after the relevant income year; and
(d)
the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and
(e)
the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.
32F(2)
The relevant reconciliation time is:
(a)
if the partner lodged the return while the first individual and the partner were members of the same couple
-
when an assessment is made under the
Income Tax Assessment Act 1936
of the partner
'
s taxable income for the relevant income year; or
(b)
otherwise
-
when the first individual ceased to be a member of the couple.
32F(3)
The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.
History
S 32F substituted by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection
32A(1)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year. S 32F formerly read:
SECTION 32F Relevant reconciliation time
-
couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return
32F(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual ceased to be a member of the couple during the period:
(i)
beginning at the start of the next income year; and
(ii)
ending at the end of the designated date in the next income year; and
(c)
the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(d)
at least one of the members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year.
32F(2)
If both members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year, the relevant reconciliation time is whichever is the later of the following:
(a)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year;
(b)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the other member
'
s taxable income for the relevant income year.
32F(3)
If:
(a)
the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the other member of the couple was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year.
32F(4)
If:
(a)
the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the other member of the couple is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is whichever is the later of the following:
(c)
the end of the designated date in the next income year;
(d)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year.
History
S 32F(4) amended by No 70 of 2013, s 3 and Sch 2B item 30, by substituting
"
is whichever is the later of the following: (c) the end of the designated date in the next income year; (d) the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year.
"
for all the words after
"
relevant reconciliation time
"
, applicable in relation to a relevant income year referred to in subsection
32A(1)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2012-13 income year or a later income year. The words after
"
relevant reconciliation time
"
formerly read:
is the end of the designated date in the next income year.
32F(5)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936
of the other member
'
s taxable income for the relevant income year.
32F(6)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is whichever is the later of the following:
(c)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the other member
'
s taxable income for the relevant income year;
(d)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year, so long as the first individual
'
s income tax return for the relevant income year was lodged before the end of such further period (if any) as the Secretary allows.
Note:
For
designated date
, see section
32R
.
History
S 32F(6) substituted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection
32A(1)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2012-13 income year or a later income year. S 32F(6) formerly read:
32F(6)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936
of the first individual
'
s taxable income for the relevant income year, so long as the first individual
'
s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
Note:
For
designated date
, see section 32R.
32F(7)
The Secretary must not allow a further period under paragraph (6)(d) unless the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
History
S 32F(7) inserted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection
32A(1)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2012-13 income year or a later income year.
32F(8)
The further period referred to in paragraph (6)(d) must end no later than the end of the second income year after the relevant income year.
History
S 32F(8) inserted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection
32A(1)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2012-13 income year or a later income year.
Former s 32F inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
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