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
7 After subsection 32AC(1)
Insert:
(1A) However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
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