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

An individual (a claimant) may make a claim:

for payment of single income family supplement for a past period; or

for payment of single income family supplement by single payment/in substitution because of the death of another individual.

To be effective:

a claim must:

be made in a form and manner; and

contain any information; and

be accompanied by any documents;

in the case of a claim for payment of single income family supplement for a past period—the tax file number requirement in section 65KB must be satisfied in relation to the claim; and

in the case of a claim for payment of single income family supplement in substitution because of the death of another individual—the tax file number requirement in section 65KC must be satisfied in relation to the claim.