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 D - FTB reconciliation conditions

SECTION 32E Relevant reconciliation time - couple separates during next income year and partner must lodge tax return

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32E(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 ceased to be a member of the couple during the first income year after the relevant income year.

32E(2)

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The relevant reconciliation time is:

(a) if the partner lodged the return before the end of the first income year after the relevant income year - when an assessment is made under the Income Tax Assessment Act 1936 of the partner ' s taxable income for the relevant income year; or

(b) otherwise - the end of the first income year after the relevant income year.

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History

S 32E 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 32E formerly read:

SECTION 32E Relevant reconciliation time - couple separates before the end of the relevant income year, individual lodges income tax return
32E(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 is not a member of the couple just before the end of the relevant income year; and

(c) the first individual is or was required to lodge an income tax return for the relevant income year.

32E(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 32E(2) substituted by No 70 of 2013, s 3 and Sch 2B item 28, 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 32E(2) formerly read:

32E(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.

32E(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 32E(3) inserted by No 70 of 2013, s 3 and Sch 2B item 29, 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 32E 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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