Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)
Schedule 3 Non-payment of family tax benefit for non-lodgment of tax returns
A New Tax System (Family Assistance) (Administration) Act 1999
12 After subsection 32AC(8)
Insert:
(8A) This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
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