Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 7

  (1)   An individual or approved care organisation (a claimant ) may make a claim:

  (a)   for payment of family tax benefit by instalment; or

  (b)   for payment of family tax benefit for a past period; or

  (c)   in the case only of a claimant who is an individual--for payment of family tax benefit by single payment/in substitution because of the death of another individual.

Form etc. of claim

  (2)   To be effective:

  (a)   a claim must:

  (i)   be made in a form and manner; and

  (ii)   contain any information; and

  (iii)   be accompanied by any documents;

    required by the Secretary; and

  (aa)   in the case of a claim for family tax benefit by instalment--the bank account requirement set out in section   7A must be satisfied in relation to the claim; and

  (b)   in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period--the tax file number requirement in section   8 must be satisfied in relation to the claim; and

  (c)   in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual--the tax file number requirement in section   8A must be satisfied in relation to the claim.

  (3)   A claim is not effective if it is made before the early claim day.