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
32 At the end of subsection 32G(1)
Add:
; and (e) if the first individual is or was required to lodge an income tax return - the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
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