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)

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Division 1 - Family tax benefit

Subdivision D - FTB reconciliation conditions

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SECTION 32D Relevant reconciliation time - no separation of couple and partner must lodge tax return

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32D(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 that period; and

(b) the other member of the couple (the partner ) 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:

(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 partner from lodging the return before the end of that first income year.

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32D(2)

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The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner ' s taxable income for the relevant income year, so long as the partner ' 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 (if any) as the Secretary allows under subparagraph (1)(c)(ii).

32D(3)

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The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.

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History

S 32D 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 32D formerly read:

SECTION 32D Relevant reconciliation time - individual not member of a couple, income tax return lodged within 2 years
32D(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) the first individual is or was required to lodge an income tax return for the relevant income year; and

(c) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
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History

S 32D(1) amended by No 146 of 2006, s 3 and Sch 8, by substituting " clause 38L " for " clause 17 " in para (c), effective 1 July 2008.

32D(2)
The relevant reconciliation time is 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, so long as the first individual ' 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 (if any) as the Secretary allows, 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.
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History

S 32D(2) substituted by No 70 of 2013, s 3 and Sch 2B item 26, 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 32D(2) formerly read:

32D(2)
The relevant reconciliation time is 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, so long as the first individual ' s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.

32D(3)
The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.
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History

S 32D(3) inserted by No 70 of 2013, s 3 and Sch 2B item 27, 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 32D 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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