S 32G repealed by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection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 32G formerly read:
SECTION 32G Relevant reconciliation time
-
couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date
32G(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)
neither the first individual, nor the other member of the couple, have lodged an income tax return for the relevant income year at a time before the end of the designated date in the next income year; and
(e)
if the first individual is or was required to lodge an income tax return
-
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 32G(1) amended by No 70 of 2013, s 3 and Sch 2B item 32, by inserting para (e), 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.
32G(2)
If the first individual is or was required to lodge an income tax return, 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 such further period as the Secretary allows.
History
S 32G(2) substituted by No 70 of 2013, s 3 and Sch 2B item 33, 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 32G(2) formerly read:
32G(2)
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.
32G(3)
If the first individual is not or was not required to lodge an income tax return, the relevant reconciliation time is the end of the designated date in the next income year.
Note:
For designated date, see section
32R
.
History
S 32G(3) inserted by No 70 of 2013, s 3 and Sch 2B item 33, 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.
32G(4)
The further period referred to in subsection (2) must end no later than the end of the second income year after the relevant income year.
History
S 32G(4) inserted by No 70 of 2013, s 3 and Sch 2B item 33, 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 32G 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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