S 32H repealed by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection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 32H formerly read:
SECTION 32H Relevant reconciliation time
-
couple separates after the end of the designated date
32H(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 or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual ceases to be a member of the couple during the period:
(i)
beginning just after the designated date in the next income year; and
(ii)
ending at the end of such further period 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 next income year.
History
S 32H(1) amended by No 70 of 2013, s 3 and Sch 2B item 34, by substituting paras (a), (b) and (c), 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), (b) and (c) formerly read:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual ceased to be a member of the couple during the period:
(i)
beginning just after the designated date in the next income year; and
(ii)
ending at the end of the second income year after the relevant income year; and
(c)
the first individual is or was required to lodge an income tax return for the relevant income year.
32H(2)
The further period referred to in subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32H(2) substituted by No 70 of 2013, s 3 and Sch 2B item 35, 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 32H(2) formerly read:
32H(2)
If the first individual ceased to be a member of the couple before 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, the relevant reconciliation time is the time when the assessment is made, 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.
32H(2A)
If the first individual ceased to be a member of the couple before 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, the relevant reconciliation time is the time when the assessment is made, so long as the first individual
'
s income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.
History
S 32H(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 35, 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.
32H(3)
If the first individual ceased to be a member of the couple after 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, the relevant reconciliation time is the time when the first individual ceased to be a member of the couple.
Note:
For
designated date
, see section
32R
.
Former s 32H 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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