S 32C substituted 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 32C formerly read:
SECTION 32C Relevant reconciliation time
-
member of a couple, income tax return lodged within 2 years
32C(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 or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual continues to be a member of the couple until the end of the latest of the following:
(i)
the first income year after the relevant income year;
(ii)
such further period (if any) as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year;
(iii)
such further period (if any) as the Secretary allows for the other member of the couple to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.
History
S 32C(1) amended by No 70 of 2013, s 3 and Sch 2B item 22, by substituting paras (a), (b) and (c) for paras (a) and (b), 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. Paras (a) and (b) formerly read:
(a)
both:
(i)
the first individual was a member of a couple throughout the same-rate benefit period; and
(ii)
the first individual continues to be a member of the couple until the end of the second income year following the relevant income year; and
(b)
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.
32C(2)
If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936
of the member
'
s taxable income for the relevant income year, so long as the member
'
s income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires.
History
S 32C(2) substituted by No 70 of 2013, s 3 and Sch 2B item 23, 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 32C(2) formerly read:
32C(2)
If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936
of the member
'
s taxable income for the relevant income year, so long as the member
'
s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32C(3)
If:
(a)
both members of the couple were required to lodge an income tax return for the relevant income year; and
(b)
each member of the couple lodged an income tax return for the relevant income year before the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires;
the relevant reconciliation time is whichever is the later of the following:
(c)
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;
(d)
the time when an assessment is made under the
Income Tax Assessment Act 1936
of the other member
'
s taxable income for the relevant income year.
History
S 32C(3) amended by No 70 of 2013, s 3 and Sch 2B item 24, by substituting para (b), 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. Para (b) formerly read:
(b)
both members of the couple lodged an income tax return for the relevant income year before the end of the second income year following the relevant income year;
32C(4)
The further period under subparagraph (1)(c)(ii) or (iii) must end no later than the end of the second income year after the relevant income year.
History
S 32C(4) inserted by No 70 of 2013, s 3 and Sch 2B item 25, 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 32C 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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