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 4E - Single income family supplement  

Subdivision B - Determination of claims and payment of single income family supplement  

SECTION 65KH   Restriction on determining claim where income tax assessment not made  

65KH(1)    
If, in relation to a claim for payment of single income family supplement made by an individual:


(a) the claim is for payment of that supplement for a past period; and


(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and


(c) either or both of subsections (2) and (3) apply;

the Secretary can only determine the claim if each assessment concerned has been made.


65KH(2)    
This subsection applies if:


(a) the claimant is required to lodge an income tax return for the past period income year; and


(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant ' s taxable income for the past period income year.

65KH(3)    
This subsection applies if:


(a) a person is the claimant ' s partner at any time during the past period; and


(b) that person is required to lodge an income tax return for the past period income year; and


(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person ' s taxable income for the past period income year.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.