Family Assistance Amendment (Further 2008 Budget Measures) Act 2009 (49 of 2009)

Schedule 2   Non-payment of family tax benefit for non-lodgment of tax returns

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

6   At the end of Subdivision CA of Division 1 of Part 3

Add:

32AE Non-entitlement to payment of family tax benefit after 3 variations under subsection 28(2)

(1) This section applies if 3 variations under subsection 28(2) have been made in relation to a claimant.

Claimant

(2) The claimant is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;

(b) if the claimant is a member of a couple and the claimant's partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.

Note: For relevant partner see section 32AA.

Partner

(3) If the claimant is a member of a couple, the claimant's partner is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;

(b) if the claimant's partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.