Social Services Legislation Amendment (Miscellaneous Measures) Act 2016 (46 of 2016)

Schedule 2   Family tax benefit

A New Tax System (Family Assistance) (Administration) Act 1999

7   Paragraph 32M(2)(a)

Repeal the paragraph, substitute:

(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:

(i) the first income year after the relevant 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 first individual from making that notification before the end of that first income year;