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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision D - FTB reconciliation conditions  

SECTION 32P   Relevant reconciliation time - individual not member of a couple, no maintenance income etc.  

32P(1)    
This section applies to the first individual for a same-rate benefit period if:

(a) the first individual was not a member of a couple at any time during the same-rate benefit period; and

(b) clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period; and

(c) either:

(i) the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or

(ii) clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period.

(d) (Repealed by No 14 of 2014)

32P(2)    
The relevant reconciliation time is the end of the relevant income year.