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 CA - Non-payment of family tax benefit for non-lodgment of tax returns  

SECTION 32AC   Prohibited periods for relevant partner  

First kind of prohibited period

32AC(1)    
There is a prohibited period for the relevant partner if:

(a) the claimant and that partner are members of the same couple at the end of the grace period; and

(b) either or both of the following apply:

(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;

(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.

Note:

For relevant partner see section 32AA. For grace period see subsection (10).

32AC(1A)    

However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:

(a) no debt arose under section 71 as a result of that variation; or

(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.

32AC(2)    
The prohibited period referred to in subsection (1):

(a) begins on the day after the end of the grace period; and

(b) ends when subsection (3), (4), (4A) or (9) applies (whichever occurs first).

32AC(3)    
This subsection applies if:

(a) if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and

(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.

32AC(4)    
This subsection applies if the claimant and that partner cease to be members of the same couple at any time after the end of the grace period.

32AC(4A)    

This subsection applies if:

(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA ; and

(b) an amount of that debt was outstanding at the end of the grace period; and

(c) at a time after the end of the grace period, no amount of that debt is outstanding.

Second kind of prohibited period

32AC(5)    
There is a prohibited period for the relevant partner if:

(a) the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and

(b) the claimant and that partner become members of the same couple again on a day (the applicable day ) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (10); and

(c) either or both of the following apply:

(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;

(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.

32AC(5A)    

However, there is not a prohibited period for the relevant partner under subsection (5) because of a variation mentioned in section 32AA if:

(a) no debt arose under section 71 as a result of that variation; or

(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).

32AC(6)    
The prohibited period referred to in subsection (5):

(a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and

(b) ends when subsection (7), (8), (8A) or (9) applies (whichever occurs first).

32AC(7)    
This subsection applies if:

(a) if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and

(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.

32AC(8)    
This subsection applies if the claimant and that partner cease to be members of the same couple again.

32AC(8A)    

This subsection applies if:

(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA ; and

(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and

(c) at a time on or after that day, no amount of that debt is outstanding.

Prohibited period may end in special circumstances

32AC(9)    
This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.

Grace period

32AC(10)    
In this section:

grace period
means:

(a) the period of 75 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the variation mentioned in section 32AA is made; or

(b) if subsection (9) has applied in relation to a previous prohibited period - the period of 14 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the determination mentioned in subsection (9) is made.

Note:

The effect of paragraph (b) of the definition is that there may be another prohibited period for the relevant partner under subsection (1).

32AC(11)    
The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (10) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.

Determinations are not legislative instruments

32AC(12)    
A determination made under paragraph (6)(a) or subsection (9) or (11) is not a legislative instrument.