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 A - Making claims

SECTION 10 Restrictions on claims for payment of family tax benefit for a past period
Restriction where previous claim or instalment determination

10(1)
A claim for payment of family tax benefit for a past period is not effective if:

(a) the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or

(b) the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or

(c) the following apply:

(i) a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5) , 27A(3) , 28A(2) , 28B(2) , 28B(3) , 29(2) , 30(2) , 30A(2) or 30B(2) entitled to be paid family tax benefit;

(ii) the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.

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Claim must relate to one income year and be made within a certain period

10(2)
A claim for payment of family tax benefit for a past period is not effective if:

(a) the period does not fall wholly within one income year; or

(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made after the end of:

(i) the first income year after the relevant 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 the claim before the end of that first income year.

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10(2A)

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

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Claim must be accompanied by instalment claim in some circumstances

10(3)
A claim for payment of family tax benefit for a past period is not effective if:

(a) the period occurs in the income year in which the claim is made; and

(b) at the time the claim is made, the claimant is eligible for family tax benefit; and

(c) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

(d) the claim is not accompanied by a claim for payment of family tax benefit by instalment.

10(4)
A claim for payment of family tax benefit for a past period is not effective if:

(a) the period occurs in either of the 2 income years before the one in which the claim is made; and

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(b) if the claimant is an individual - at any time during the past period, the claimant, or the claimant ' s partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and

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(c) at the time the claim is made, the claimant is eligible for family tax benefit; and

(d) if the claimant is an individual - at the time the claim is made, the claimant, or the claimant ' s partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and

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(e) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

(f) the claim is not accompanied by a claim for payment of family tax benefit by instalment.

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10(5)

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Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant ' s partner.

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History

S 10(5) amended by No 53 of 2011, s 3 and Sch 5 item 19, by substituting " subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant ' s partner " for " subsection 32AE(2) or (3) applies in respect of the claimant or the claimant ' s partner " , effective 1 July 2011.

S 10(5) inserted by No 38 of 2010, s 3 and Sch 7 item 8, effective 1 July 2010.

Former s 10(5) repealed by No 48 of 2009, s 3 and Sch 1 item 5, effective 1 July 2009. For saving provision, see note under definition of " agency " in s 3(1) . S 10(5) formerly read:

Claim cannot be made in same income year as tax instalment deduction reduced on account of family tax benefit

10(5)
A claim for payment of family tax benefit for a past period is not effective if:

(a) at any time before a determination is made on the claim, the Secretary becomes aware that, during some or all of the past period, a declaration:

(i) was in force under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 ; and

(ii) stated that the claimant, or the claimant ' s partner, was eligible for family tax benefit and intended to make a claim, after the end of each income year in which the declaration is in force, for payment of family tax benefit for the period during which the declaration was in force; and

(b) the claim is made in the income year in which the past period occurs.

Former s 10(5) amended by No 179 of 1999, s 3 and Sch 1 items 5 and 6, by substituting " a declaration " for " an employment declaration " in para (a), and " section 15-50 in Schedule 1 to the Taxation Administration Act 1953 " for " the Income Tax Regulations " in subpara (a)(i), applicable to a declaration under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.

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