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COMMONWEALTHAct
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s 32P

Relevant reconciliation time—individual not member of a couple, no maintenance income etc

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 DFTB reconciliation conditions

32P Relevant reconciliation time—individual not member of a couple, no maintenance income etc

(1)

This section applies to the first individual for a same‑rate benefit period if:

(a)

the first individual was not a member of a couple at any time during the same‑rate benefit period; and

(b)

clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period; and

(c)

either:

(i)

the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or

(ii)

clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period.

(2)

The relevant reconciliation time is the end of the relevant income year.

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