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COMMONWEALTHAct
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s 32AEA

Effect of this Subdivision on newborn upfront payment of family tax benefit

In force
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

32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit

If this Subdivision has the effect that:

(a)

the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or

(b)

an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;

then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.

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