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  

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)    


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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