Commonwealth Consolidated Acts

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

    If:

  (a)   on or after the day the variation mentioned in section   32AA is made, the claimant becomes a member of a couple and the claimant's partner (the new partner ) is not the relevant partner; and

  (b)   the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so when the claimant becomes a member of that couple;

then, during a prohibited period for the claimant and while the claimant and the new partner are members of the same couple, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to the new partner.

Note:   For relevant partner see section   32AA.