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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AA

Non - payment of family tax benefit for non - lodgment of tax returns

  (1)   If the Secretary varies a determination under subsection   28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:

  (a)   the claimant during a prohibited period for the claimant (see section   32AB); and

  (b)   the claimant's partner (if any) (the relevant partner ) mentioned in subparagraph   28(1)(b)(iii) during a prohibited period for that partner (see section   32AC).

  (2)   This section is subject to section   32AE.



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