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

Determinations when adjusted taxable income is not known

Determinations under section   67CD

  (1)   This section applies if, at the time of making a determination under section   67CD for a week in a CCS fortnight, for an individual who is not eligible for any kind of ACCS, the individual has not met the CCS reconciliation conditions.

Estimate

  (2)   The Secretary may make the determination under section   67CD on the basis of the most recent of whichever of the following estimates (if any) exists on the first Monday of the CCS fortnight:

  (a)   a reasonable estimate given to the Secretary by the individual;

  (b)   the indexed estimate stated in a notice given to the individual under section   67DC and with a start day that has arrived or passed;

  (c)   the indexed actual income stated in a notice given to the individual under section   67DD and with a start day that has arrived or passed.

No estimate

  (3)   If none of the estimates referred to in subsection   (2) exists on the first Monday of the CCS fortnight, the Secretary must determine under subsection   67CD(8) that the individual is not entitled to be paid CCS or ACCS.



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