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

4   After subsection 35UD(1)

Insert:

(1A) For the purposes of subsection (1):

(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 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 bonus test day occurs; 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 bonus test day occurs.