Social Services Legislation Amendment (Miscellaneous Measures) Act 2016 (46 of 2016)

Schedule 2   Family tax benefit

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

2   After subsection 14A(3)

Insert:

(3A) This subsection applies if:

(a) the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant's entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and

(b) the claimant does not notify the Secretary of the amount of the claimant's adjusted taxable income for the past period income year 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 making that notification before the end of that first income year.