Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (26 of 2021)
Schedule 1 Amendments
Part 5 Amendments relating to coronavirus response measures
A New Tax System (Family Assistance) (Administration) Act 1999
32 At the end of section 103B
Add:
First deadline for 2018-19 income year
(4) Despite paragraph (1)(a), the first deadline for the 2018-19 income year is 31 March 2021.
(5) Subsection (4) does not prevent the Secretary from allowing an individual a longer period in accordance with this section.
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