Relevant reconciliation time—individual not required to lodge an income tax return
32J Relevant reconciliation time—individual not required to lodge an income tax return
This section applies to the first individual for a same‑rate benefit period if:
the first individual; or
any other individual whose adjusted taxable income is relevant in working out the first individual’s entitlement to, or rate of, family tax benefit for the same‑rate benefit period;
is not required to lodge an income tax return for the relevant income year.
The relevant reconciliation time is whichever is the earlier of the following times:
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual’s adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
the first income year after the relevant 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 first individual from making that notification before the end of that first income year;
the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
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