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
42 Paragraph 65KI(3)(c)
Repeal the paragraph, substitute:
(c) that person has not lodged the return before the end of:
(i) the first income year after the past period income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
