Family Assistance and Other Legislation Amendment (2008 Budget and Other Measures) Act 2009 (48 of 2009)

Schedule 1   Streamlining payment of family tax benefit

A New Tax System (Family Assistance) (Administration) Act 1999

10   At the end of section 14

Add:

(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.

(3) This subsection applies if:

(a) at the time the claim is made, a person is the claimant's partner and that person was 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.