A New Tax System (Family Assistance) (Administration) Act 1999

If:

an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and

the Secretary considers the estimate to be reasonable; and

since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;

If:

an estimate is given to the Secretary for the purposes of subsection (1); and

the Secretary does not consider the estimate reasonable;

the eligibility or rate cannot be determined; and

if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.

If:

an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and

since the notice was given, the individual has not given the Secretary an estimate of the individual’s adjusted taxable income that the Secretary considers to be reasonable;

Section 20C affects the meaning of this provision for members of couples.

If:

an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and

information about the amount of maintenance income needed for the calculation of the rate is not available;

If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection 3(1)).