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
30 Subsection 32F(4)
Omit all the words after "relevant reconciliation time", substitute:
is whichever is the later of the following:
(c) the end of the designated date in the next income year;
(d) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year.
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