s 32AA
In forceNon‑payment of family tax benefit for non‑lodgment of tax returns
Volume 1Parts 1 to 5 (sections 1 to 152D)
Part 3Payment of family assistance (other than child care subsidy and additional child care subsidy)
Division 1Family tax benefit
Subdivision CANon‑payment of family tax benefit for non‑lodgment of tax returns
32AA Non‑payment of family tax benefit for non‑lodgment of tax returns
(1)
If the Secretary varies a determination under subsection 28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:
(a)
the claimant during a prohibited period for the claimant (see section 32AB); and
(b)
the claimant’s partner (if any) (the relevant partner) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC).
(2)
This section is subject to section 32AE.
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