Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 2B   Time periods

Part 1   Amendments

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

18   Paragraph 28(3)(c)

Repeal the paragraph, substitute:

(c) if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:

(i) before the end of the income year after the cancellation income year; or

(ii) within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;

the recalculated amount; or