A New Tax System (Family Assistance) (Administration) Act 1999
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Hide history noteThis 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) clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period; and
(c) either:
(i) the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or
(ii) clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period.
(d) (Repealed by No 14 of 2014)
32P(2)
The relevant reconciliation time is the end of the relevant income year.
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