Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)
Schedule 2B Time periods
Part 1 Amendments
A New Tax System (Family Assistance) Act 1999
11 After subsection 61B(3)
Insert:
(3A) For the purposes of paragraph (3)(a):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the FTB child turned 1, 2 or 5 (as the case requires); and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).