Restriction on determining claim where income tax assessment not made
14 Restriction on determining claim where income tax assessment not made
If, in relation to a claim for payment of family tax benefit made by an individual:
the claim is for payment of that benefit for a past period; and
the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and
either or both of subsections (2) and (3) apply;
the Secretary can only determine the claim if each assessment concerned has been made.
This subsection applies if:
the claimant is required to lodge an income tax return for the past period income year; and
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.
This subsection applies if:
at the time the claim is made, a person is the claimant’s partner and that person was the claimant’s partner at any time during the past period; and
that person is required to lodge an income tax return for the past period income year; and
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year.
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