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

An individual or approved care organisation (a claimant) may make a claim:

for payment of family tax benefit by instalment; or

for payment of family tax benefit for a past period; or

in the case only of a claimant who is an individual—for payment of family tax benefit 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 family tax benefit by instalment—the bank account requirement set out in section 7A must be satisfied in relation to the claim; and

in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period—the tax file number requirement in section 8 must be satisfied in relation to the claim; and

in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section 8A must be satisfied in relation to the claim.

A claim is not effective if it is made before the early claim day.