Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 67BE

  (1)   A claim made by an individual in respect of a child for CCS is effective if:

  (a)   the claim is made in a form and manner approved by the Secretary; and

  (b)   the claim contains the information, and is accompanied by the documents, required by the Secretary; and

  (c)   the claim contains details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; and

  (d)   unless paragraph   (e) applies--the claim contains the tax file number of each TFN claim person; and

  (e)   if the claim is for CCS in substitution for an individual who has died--the claim contains the tax file number of each TFN substitution person; and

  (f)   if the claim is for CCS in substitution for an individual who has died--the claim is made before the end of the income year after the income year in which the individual died; and

  (g)   any other requirements in the Secretary's rules are met; and

  (h)   no other provision in this Division prevents the claim being effective.

  (2)   The Secretary may make a written determination that paragraph   (1)(d) does not apply in relation to a claim for 28 days after the day the determination is made, if the Secretary is satisfied that it is appropriate in the circumstances to do so.

  (3)   If:

  (a)   a determination under subsection   (2) is made in relation to a claim; and

  (b)   the Secretary is satisfied that it is appropriate in the circumstances that paragraph   (1)(d) not apply in relation to the claim indefinitely;

the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly.