Restriction on determining claim where income tax return not lodged
14A Restriction on determining claim where income tax return not lodged
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
one or more of subsections (2) to (3A) apply;
then the claim is taken never to have been made.
This subsection applies if:
the claimant is required to lodge an income tax return for the past period income year; and
the claimant has not lodged the return before the end of:
the first income year after the past period income year; or
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first 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
that person has not lodged the return before the end of:
the first income year after the past period income year; or
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.
This subsection applies if:
the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant’s entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and
the claimant does not notify the Secretary of the amount of the claimant’s adjusted taxable income for the past period income year before the end of:
the first income year after the past period income year; or
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year.
The further period referred to in subparagraph (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year.
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.