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

24   Paragraph 32C(3)(b)

Repeal the paragraph, substitute:

(b) each member of the couple lodged an income tax return for the relevant income year before the end of:

(i) the first income year after the relevant income year; or

(ii) such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires;