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 65KP   Payment of single income family supplement - no claim required  

65KP(1)    
Subject to this section, if an individual is not required to make a claim for single income family supplement in relation to a period (the past period) in an income year (the past period income year ), the Secretary must pay any amount of single income family supplement the individual is eligible for in relation to that past period:

(a) on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and

(b) in such manner as the Secretary considers appropriate.

Note:

Subsection 65K(2) sets out when a claim for single income family supplement is not required.

65KP(2)    
If either or both of the following apply:

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

(b) the following apply:

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

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

then the amount of single income family supplement cannot be paid to the individual unless, in relation to each person who is required to lodge an income tax return for that income year, an assessment has been made under the Income Tax Assessment Act 1936 of the tax payable on that person ' s taxable income for that income year.

65KP(3)    
If either or both of the following apply:

(a) the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of:

(i) the first income year after the past period income year; or

(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the individual from lodging the return before the end of that first income year;

(b) the following apply:

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

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

(iii) that person has not lodged the return before the end of the first income year after the past period income year, or of such further period (if any) as the Secretary allows if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year;

then the amount of single income family supplement is not to be paid to the individual.

65KP(3A)    

The further period referred to in subparagraph (3)(a)(ii) or (3)(b)(iii) must end no later than the end of the second income year after the past period income year.

65KP(4)    
This section is subject to Part 4 , Division 3 of Part 8B and sections 225 and 226 .