Social Services and Other Legislation Amendment Act 2014 (14 of 2014)
Schedule 12 Other amendments
Part 2 Time periods and FTB reconciliation conditions
A New Tax System (Family Assistance) (Administration) Act 1999
19 After subsection 107(3)
Insert:
(3AA) For the purposes of subsection (3), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:
(a) the first income year after the base year; or
(b) 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.
(3AB) The further period under paragraph (3AA)(b) must end no later than the end of the second income year after the base year.
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