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.

Form etc. of claim

a claim must:

be made in a form and manner; and

contain any information; and

be accompanied by any documents;

required by the Secretary; and

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.

details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or

a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.

How details or statement to be given

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

How statement to be given

the person is, or was, the claimant’s partner; and

the claimant cannot obtain from the person:

the person’s tax file number; or

a statement by the person under subsection (4) or (5).

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

How statement to be given

the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or

the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or

the following apply:

a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit;

the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.

Claim must relate to one income year and be made within a certain period

the period does not fall wholly within one income year; or

(b) the period does fall wholly within one income year (the relevant income year) but the claim is made after 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 claimant from making the claim before the end of that first income year.

the period occurs in the income year in which the claim is made; and

at the time the claim is made, the claimant is eligible for family tax benefit; and

at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

the claim is not accompanied by a claim for payment of family tax benefit by instalment.

the period occurs in either of the 2 income years before the one in which the claim is made; and

if the claimant is an individual—at any time during the past period, the claimant, or the claimant’s partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and

at the time the claim is made, the claimant is eligible for family tax benefit; and

if the claimant is an individual—at the time the claim is made, the claimant, or the claimant’s partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and

at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and

the claim is not accompanied by a claim for payment of family tax benefit by instalment.

the claim is for payment of that benefit for a past period; and

(b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and

either or both of subsections (2) and (3) apply;

the Secretary can only determine the claim if each assessment concerned has been made.

the claimant is required to lodge an income tax return for the past period income year; and

(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.

at the time the claim is made, a person is the claimant’s partner and that person was the claimant’s partner at any time during the past period; and

that person is required to lodge an income tax return for the past period income year; and

(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year.

the claim is for payment of that benefit for a past period; and

(b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and

one or more of subsections (2) to (3A) apply;

then the claim is taken never to have been made.

the claimant is required to lodge an income tax return for the past period income year; and

the claimant has not lodged the return before the end of:

the first income year after the past period 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 claimant from lodging the return before the end of that first income year.

at the time the claim is made, a person is the claimant’s partner, and that person was the claimant’s partner at any time during the past period; and

that person is required to lodge an income tax return for the past period income year; and

that person has not lodged the return before the end of:

the first income year after the past period 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 person from lodging the income tax return before the end of that first income year.

the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant’s entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and

the claimant does not notify the Secretary of the amount of the claimant’s adjusted taxable income for the past period income year before the end of:

the first income year after the past period 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 claimant from making that notification before the end of that first income year.

a TFN claim person makes a statement of the kind set out in subsection 8(4); or

a TFN substitution person makes a statement of the kind set out in subsection 8A(4);

the Secretary can only determine the claim concerned if:

within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.

Statement that an application for a tax file number is pending

a TFN claim person makes a statement of the kind set out in subsection 8(5); or

a TFN substitution person makes a statement of the kind set out in subsection 8A(5);

the Secretary can only determine the claim concerned if:

within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:

the person has not applied for a tax file number; or

an application by the person for a tax file number has been refused; or

the person has withdrawn an application for a tax file number.

the Secretary is satisfied as mentioned in subsection (2); and

(b) the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of during the whole or part of the period since the claim was made;Division 1 of Part 3 of the Family Assistance Act

the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.

Instalments where bereavement eligibility—remaining FTB or regular care children

the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and

assuming subsection (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;

the Secretary must determine that:

the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:

for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and

for each day, before the determination came into force, that occurred during that period; and

the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.

Instalments where bereavement eligibility—no remaining FTB or regular care children

the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and

assuming subsection (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;

the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:

for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and

for each day, before the determination came into force, that occurred during that period.

(a) an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

the individual or, if the individual has died, another individual making a claim under this Division or the Secretary an estimate of the amount needed; andDivision 3 gives

the Secretary considers the estimate to be reasonable; and

since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;

the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the estimate.

an estimate is given to the Secretary for the purposes of subsection (1); and

the Secretary does not consider the estimate reasonable;

the following paragraphs apply:

the eligibility or rate cannot be determined; and

if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.

an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and

since the notice was given, the individual has not given the Secretary an estimate of the individual’s adjusted taxable income that the Secretary considers to be reasonable;

the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice—the notice with the most recent start day).

an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and

information about the amount of maintenance income needed for the calculation of the rate is not available;

the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.

the individual is a claimant, or the partner of a claimant, for family tax benefit; and

a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and

the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.

stating the indexed estimate for the individual; and

specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).

if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20B(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or

if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or

if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).

the individual is a claimant for, or the partner of a claimant for, family tax benefit; and

a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and

the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and

since the claimant was last given a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and

(e) the adjusted taxable income for an income year (actual income) of the individual (disregarding the effect for couples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary.

the Secretary calculates an indexed actual income for the individual; and

the indexed actual income is greater than the individual’s current ATI number (see subsection (5));

the Secretary may give the claimant a notice:

stating the indexed actual income for the individual; and

specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).

if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or

if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or

if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).

the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)); or

if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

Family tax benefit Part B

the indexed estimate or indexed actual income for that individual or stated in that notice;

the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:

if the individual is the claimant for family tax benefit—the amount in paragraph (a); or

if the individual is the partner of the claimant for family tax benefit—the amount in paragraph (b).

Most recent indexed estimate or indexed actual income for individual’s partner

if the individual is the claimant for family tax benefit—the individual; or

if the individual is the partner of the claimant for family tax benefit—the individual’s partner;

under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice—the notice with the most recent start day).

under section 16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or

under paragraph 19(a);

the determination ceases to be in force on the particular day if either:

another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or

another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period.

Request for cessation of instalment determination

under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and

on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension, income support supplement or veteran payment; and

on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:

to cease to be in force from the particular day or from a specified later day; or

to have ceased to be in force at the end of the most recent instalment period before the particular day.

The determination ceases to be in force in accordance with the advice.

whether the claimant is entitled to be paid family tax benefit under the determination; and

if the claimant is so entitled:

if the claimant is entitled to be paid family tax benefit by instalment—the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or

in any other case—the amount of the benefit and how it is to be paid; and

that the claimant may apply for review of the determination in the manner set out in Part 5.

the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or

if the claimant:

is included in a class of persons specified under subsection (3A); and

is the subject of a determination in force under subsection (3B);

the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.

Changing the day on which later instalment periods begin

for a past period; or

by single payment/in substitution because of the death of another individual;

the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.

anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or

the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under the Secretary that it has happened or is likely to happen.section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify

anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection 23(3A); or

the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under the Secretary that it has happened or is likely to happen.section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify

a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or

a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;

the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.

Statement of tax file number

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

the Secretary makes a request under subsection 26(1); and

the claimant does not comply with the request within 28 days of the request being made;

then, subject to subsection (2), the consequence in subsection (5) applies.

Exemption from request under subsection 26(1)

the TFN determination person concerned is or was the claimant’s partner; and

the claimant cannot obtain from the person:

the person’s tax file number; or

a statement by the person under subsection 26(3) or (4).

Statement made by TFN determination person under subsection 26(3)

the Secretary makes a request under subsection 26(1); and

by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and

the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;

the consequence in subsection (5) applies.

Statement made by TFN determination person under subsection 26(4)

the Secretary makes a request under subsection 26(1); and

by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and

the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (5) applies.

Statement made by TFN claim person under subsection 8(4)

a TFN claim person has made a statement of the kind set out in subsection 8(4); and

a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and

the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;

the consequence in subsection (5) applies.

Statement made by TFN claim person under subsection 8(5)

a TFN claim person has made a statement of the kind set out in subsection 8(5); and

a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and

the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (5) applies.

Variation of determination

if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or

if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.

Consequence of Secretary later becoming aware of tax file number

under subsection (5), the Secretary varies the determination; and

the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:

if paragraph (5)(a) applies—before the end of the income year following the one in which the variation took effect; or

if paragraph (5)(b) applies—at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection (5).

the claimant is subject to a requirement under section 26A; and

the claimant does not comply with the requirement within 28 days of the requirement being made;

then, subject to subsection (2), the consequence in subsection (3) applies.

Exemption from requirement under section 26A

under subsection (3), the Secretary varies the determination; and

the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (3).

a determination under section 16 or 17 is in force at, or was in force before, a particular time; and

(b) there are one or more days (the cancellation days) before the particular time in respect of which the following conditions are satisfied:

(i) the cancellation days occur in the income year (the cancellation income year) that began 2 years before the beginning of the income year in which the particular time occurs;

the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;

the claimant, or the claimant’s partner at the particular time (if he or she was also the claimant’s partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;

(iv) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph (iii) applies.

Consequence of section applying

(a) after the Secretary varies the determination under subsection (2) or (6), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone (the taxpayers involved):

who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and

in respect of whom an assessment had not been made before the determination was varied; and

(b) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days; and

subsection (4) (which is about when the claimant and the claimant’s partner separate after the determination is varied) does not apply;

the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:

if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:

before the end of the income year after the cancellation income year; or

within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;

the recalculated amount; or

in any other case—the lesser of:

the recalculated amount; and

the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.

Consequence where claimant and partner separate after determination varied

(a) the claimant and the partner mentioned in subparagraph (1)(b)(iii) (the ex-partner) ceased to be members of the same couple during the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the ex-partner may lodge an income tax return;

at the time when the Secretary would vary the determination under this subsection, the claimant and the ex-partner are not members of the same couple;

if the claimant was required to lodge an income tax return for the cancellation income year:

the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and

(ii) an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant’s taxable income for the cancellation income year;

in any case—the ex-partner was required to lodge an income tax return for the cancellation income year but still had not done so by:

if paragraph (c) applies—the later of the time when the claimant and the ex-partner last ceased to be members of the same couple and the time when the assessment of the claimant’s taxable income is made; or

otherwise—the time when the claimant and the ex-partner last ceased to be members of the same couple;

(e) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days.

after the Secretary varies the determination under subsection (4), the claimant and the ex-partner become members of the same couple again; and

the ex-partner has still not lodged an income tax return for the cancellation income year by the time when the claimant and the ex-partner become members of the same couple;

the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.

(a) an individual is entitled to be paid an amount (the upfront amount) of family tax benefit under section 58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division 1A of Part 5 of Schedule 1 to that Act for one or more days; and

a variation under subsection 28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days;

then the individual is taken not to have been entitled to the upfront amount.

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant’s eligibility for, or rate of, family tax benefit; and

the Secretary does not consider the estimate to be reasonable.

Consequence of section applying

under subsection (2), the Secretary varies the determination; and

either:

the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or

the Secretary finds out the actual amount needed to determine the claimant’s eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (2).

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and

the individual is any of the following:

an FTB child of the claimant;

a regular care child who is also a rent assistance child of the claimant;

an individual in respect of whom an approved care organisation is the claimant; and

the individual makes a claim for one of the following:

a social security pension;

a social security benefit;

payments under a program included in the programs known as Labour Market Programs;

if the individual is aged 16 or more—payments under a prescribed educational scheme, unless subsection (1A) applies to the individual.

the claim is for payments under the ABSTUDY scheme; and

the individual is seeking the payments to be paid on the basis of the individual:

(i) undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and

being, in accordance with the ABSTUDY scheme, a student approved to live away from home; and

boarding away from home for the purposes of attending the school.

Consequence of section applying if the individual is the claimant’s only FTB or regular care child or the claimant is an approved care organisation

this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or

this section applies because the individual is the only individual who is either an FTB child, or a regular care child who is a rent assistance child, of the claimant;

the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.

Consequence of section applying if the individual is not the claimant’s only FTB or regular care child

this section applies because the individual is an FTB child, or a regular care child who is also a rent assistance child, of the claimant; and

the individual is not the claimant’s only FTB child, or regular care child who is also a rent assistance child;

the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant’s last instalment period before the variation takes place or from a later day determined by the Secretary.

Consequence of later rejection etc. of individual’s claim

under subsection (2) or (3), the Secretary varies the determination; and

(b) the individual’s claim for the payment is rejected, withdrawn or taken not to have been made;

the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:

the particular day or any later day;

any day or days in the past when the determination was in force;

requires the claimant or the claimant’s partner under Division 1 of Part 6 to give information or produce documents; and

the claimant or the claimant’s partner refuses or fails to comply with the requirements.

Consequences of section applying

the claimant’s eligibility for rent assistance; or

the amount of rent assistance to be added in calculating the claimant’s rate of family tax benefit;

the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.

for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or

for any later day on which the determination was or will be in force specified by the Secretary in the variation.

Consequence of later provision of information or documents

under subsection (2), (2A) or (2B), the Secretary varies the determination; and

the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (2), (2A) or (2B).

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

the Secretary has reason to believe that the claimant’s address has changed since it was last known to the Secretary but the Secretary does not know the claimant’s new address; and

the Secretary, after taking reasonable steps, is not able to find out whether the claimant’s address has changed or, if it has, what the claimant’s new address is.

Consequence of section applying

under subsection (2), the Secretary varies the determination; and

before the end of the income year following the one in which the variation took effect, the Secretary finds out:

that the claimant’s address has not changed; or

what the claimant’s new address is;

the Secretary must vary the determination to undo the effect mentioned in subsection (2).

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

the claimant leaves Australia without having notified the Secretary that the claimant proposed to leave or is leaving; and

less than 6 weeks have passed since the claimant left Australia.

a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

an FTB child, or a regular care child who is also a rent assistance child, of the claimant leaves Australia without the claimant having notified the Secretary that the child will leave or is leaving; and

less than 6 weeks have passed since the child left Australia.

has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to:

each FTB child of the claimant; and

each regular care child who is also a rent assistance child of the claimant; or

has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to:

each FTB child of the claimant; and

each regular care child who is also a rent assistance child of the claimant.

varies the determination under subsection (2); and

later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for the FTB child or regular care child for a day described in that subsection or the question what is the claimant’s daily rate of family tax benefit for the day;

the Secretary must vary the determination to undo the effect mentioned in that subsection relating to the day.

a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and

after the determination is made an event occurs; and

when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:

that the claimant was no longer eligible for family tax benefit; or

that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;

the Secretary must, subject to subsection (2):

if subparagraph (c)(i) applies—vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and

if subparagraph (c)(ii) applies—vary the determination so as to establish the different rate with effect from the date of occurrence.

that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary; or

that causes the Secretary to revise an estimate of the claimant’s maintenance income;

unless:

the event also affects the claimant’s eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant’s adjusted taxable income or maintenance income; or

the event is the claimant’s becoming, or ceasing to be, a member of a couple.

the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(1) of the Family Assistance Act; and

the child concerned comes to Australia within the period of 13 weeks beginning on the day after the end of:

the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or

if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act—that period as so extended; and

the Secretary is satisfied that the individual is eligible for family tax benefit on the day the child comes to Australia;

then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the child coming to Australia.

the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(4) of the Family Assistance Act; and

the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:

the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or

if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act—that period as so extended; and

the Secretary is satisfied that the individual is eligible for family tax benefit on the day the individual returns to Australia;

then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the individual’s return to Australia.

(a) the Secretary does not become aware of the occurrence of the event until after the end of the income year (the second income year) following the one in which the event occurred; and

the claimant did not notify the Secretary of the occurrence of the event before the end of the second income year; and

apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s entitlement to family tax benefit under the determination;

the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.

Sections 27, 27A, 28, 28A, 28B, 30, 30A and 30B and subsection 29(2) variations prevail

when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and

the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section or subsection prevails over the variation under this section.

a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and

the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and

the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 31(1B)(c) or (d); and

the Secretary considers the revised estimate to be reasonable; and

if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.

if it results in an increase in the claimant’s rate of family tax benefit:

unless subparagraph (ii) applies—from the day on which the revised estimate was provided to the Secretary; or

if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i)—from that first day; and

if it results in a decrease (including a decrease to nil) in the claimant’s rate of family tax benefit:

unless subparagraph (ii) or (iii) applies—from the day on which the revised estimate was provided to the Secretary; or

if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply—from that first day; or

if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii)—from the day first-mentioned in this subparagraph.

when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and

the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section or subsection prevails over the variation under this section.

a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and

that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s maintenance income in a particular income year; and

the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and

if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.

the day after the end of the last instalment period before the variation takes place;

the first day of the income year to which the revised estimate relates.

when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and

the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section or subsection prevails over the variation under this section.

a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and

the Secretary gives the claimant a notice under subsection 20A(2); and

the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and

if the claimant’s rate of family tax benefit were calculated using the indexed estimate stated in the notice—a new rate of family tax benefit would be required;

the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed estimate stated in the notice.

from the start day specified in the notice for the indexed estimate; or

if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made.

a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and

the Secretary gives the claimant a notice under subsection 20B(2); and

the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and

if the claimant’s rate of family tax benefit were calculated using the indexed actual income stated in the notice—a new rate of family tax benefit would be required;

the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice.

from the start day specified in the notice for the indexed actual income; or

if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made.

a determination is in force in an income year under which a claimant is entitled to be paid family tax benefit by instalment; and

one of the following applies:

a variation of the determination under subsection 31A(1) has effect on a day in the income year that is after 1 July;

a variation of the determination under subsection 31B(1) has effect on a day in the income year that is after 1 July;

a variation of the determination under subsection 31C(1) has effect on a day in the income year that is after 1 July;

a variation of the determination under subsection 31D(1) has effect on a day in the income year that is after 1 July;

on a day in the income year, the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the income year that does not result in a variation of the determination under subsection 31A(1);

on a day in the income year that is after 1 July, the Secretary makes a revised estimate of the claimant’s maintenance income that does not result in a variation of the determination under subsection 31B(1);

the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.

if subparagraph (1)(b)(i) applies—the revised estimate concerned; or

if subparagraph (1)(b)(ii) applies—the revised estimate concerned; or

if subparagraph (1)(b)(iii) applies—the indexed estimate concerned; or

if subparagraph (1)(b)(iv) applies—the indexed actual income concerned; or

if subparagraph (1)(b)(v) applies—the revised estimate concerned; or

if subparagraph (1)(b)(vi) applies—the revised estimate concerned; or

if subparagraph (1)(b)(vii) applies—the estimate of the claimant’s adjusted taxable income for the income year, and the estimate of the claimant’s maintenance income in that income year, that were used in determining the claimant’s rate of family tax benefit under the other determination referred to in that subparagraph.

Step 3. Take the amount worked out at step 2 away from the amount worked out at step 1.

Step 4. If the amount worked out at step 3 is greater than zero, work out the number of days during the period beginning on the applicable day and ending at the end of the last day in the income year.

Step 5. Work out the daily overpayment rate by dividing the amount worked out at step 3 by the number of days worked out at step 4, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards).

if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies—the determination referred to in paragraph (1)(a); or

if subparagraph (1)(b)(vii) applies—the other determination referred to in that subparagraph.

if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies—the day on which the variation concerned has effect; and

if subparagraph (1)(b)(v) or (vi) applies—the first day of the instalment period in which the Secretary applies the method statement because of that subparagraph applying; and

if subparagraph (1)(b)(vii) applies—the first day in the income year for which the claimant’s entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph.

the claimant during a prohibited period for the claimant (see section 32AB); and

(b) the claimant’s partner (if any) (the relevant partner) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC).

the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or

the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.

no debt arose under section 71 as a result of that variation; or

a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.

begins on the day after the end of the grace period; and

ends when subsection (3), (4), (4A) or (7) applies (whichever occurs first).

if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return; and

if the relevant partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return.

the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and

if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.

a debt arose under section 71 as a result of the variation mentioned in section 32AA; and

an amount of that debt was outstanding at the end of the grace period; and

at a time after the end of the grace period, no amount of that debt is outstanding.

Second kind of prohibited period

the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and

(b) the claimant and that partner become members of the same couple again on a day (the applicable day) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (8); and

that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.

no debt arose under section 71 as a result of that variation; or

a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).

begins on the day determined by the Secretary (which must not be earlier than the applicable day); and

ends when:

the relevant partner lodges an income tax return for the cancellation income year concerned; or

the claimant and the relevant partner cease to be members of the same couple again; or

subsection (6A) or (7) applies;

whichever occurs first.

a debt arose under section 71 as a result of the variation mentioned in section 32AA; and

an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and

at a time on or after that day, no amount of that debt is outstanding.

Prohibited period may end in special circumstances

the period of 75 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the variation mentioned in section 32AA is made; or

if subsection (7) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the determination mentioned in subsection (7) is made.

the claimant and that partner are members of the same couple at the end of the grace period; and

either or both of the following apply:

the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;

that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.

no debt arose under section 71 as a result of that variation; or

a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.

begins on the day after the end of the grace period; and

ends when subsection (3), (4), (4A) or (9) applies (whichever occurs first).

if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and

if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.

a debt arose under section 71 as a result of the variation mentioned in section 32AA; and

an amount of that debt was outstanding at the end of the grace period; and

at a time after the end of the grace period, no amount of that debt is outstanding.

Second kind of prohibited period

the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and

(b) the claimant and that partner become members of the same couple again on a day (the applicable day) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (10); and

either or both of the following apply:

the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;

that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.

no debt arose under section 71 as a result of that variation; or

a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).

begins on the day determined by the Secretary (which must not be earlier than the applicable day); and

ends when subsection (7), (8), (8A) or (9) applies (whichever occurs first).

if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and

if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.

a debt arose under section 71 as a result of the variation mentioned in section 32AA; and

an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and

at a time on or after that day, no amount of that debt is outstanding.

Prohibited period may end in special circumstances

the period of 75 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the variation mentioned in section 32AA is made; or

if subsection (9) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the determination mentioned in subsection (9) is made.

if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;

if the claimant is a member of a couple and the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return.

if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;

if the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return.

(a) there are 2 consecutive income years (each of which is a consecutive year) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and

in respect of each consecutive year, the Secretary, under section 105, reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual’s adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and

as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:

the individual’s Part A rate of family tax benefit is nil for those days because of the individual’s adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;

the individual’s Part B rate of family tax benefit is nil for those days because of subclause 28B(1) of Schedule 1 to the Family Assistance Act.

Basic non-entitlement rule

if subparagraph (1)(c)(i) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and

if subparagraph (1)(c)(ii) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.

either:

if the later of the consecutive years is 2010-11—1 July 2012; or

in any other case—1 July of the first income year after the later of the consecutive years; or

if the Secretary determines a later day in relation to the individual—the later day.

the individual’s Part A rate of family tax benefit is greater than nil on one or more days in the payment year;

the individual’s Part B rate of family tax benefit is greater than nil on one or more days in the payment year.

Payment day is in same income year as exclusion day

if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and

if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.

Assume that on 1 November 2012 the Secretary determines, under subsection (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2012.

Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.

Payment day is in income year later than that of exclusion day

if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the later income year; and

if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the later income year.

Assume that on 1 November 2013 the Secretary determines, under subsection (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2013.

Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.

(a) the individual is not eligible for family tax benefit for the whole of an income year (the applicable year) that is after the later of the consecutive years (other than because of the individual’s income or the individual’s partner’s income); and

(b) after the applicable year, the individual makes a claim for family tax benefit in relation to the income year (the current year) in which the claim is made; and

the Secretary has finally determined the individual’s adjusted taxable income in respect of the applicable year; and

the Secretary is satisfied that, if the Secretary were to take into account that adjusted taxable income, either or both of the following would apply in respect of one or more days in the current year:

the individual’s Part A rate of family tax benefit would be greater than nil;

the individual’s Part B rate of family tax benefit would be greater than nil, or would be nil (other than because of subclause 28B(1) of Schedule 1 to the Family Assistance Act).

Exclusion day is in current year

if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and

if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.

Assume that the individual is not eligible for family tax benefit for the whole of 2011-12 (the applicable year). Assume that in 2012-13 (the current year) the individual makes a claim for family tax benefit for 2012-13.

Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2011-12, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2012-13.

Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.

Current year is later than that of exclusion day

if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the current year; and

if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the current year.

Assume that the individual is not eligible for family tax benefit for the whole of 2012-13 (the applicable year). Assume that in 2013-14 (the current year) the individual makes a claim for family tax benefit for 2013-14.

Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2012-13, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2013-14.

Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.

the earliest income support day; and

1 July of the income year the Secretary becomes aware that the individual, or the individual’s partner, is receiving the income support.

the individual has an FTB child; and

the child was not an FTB child of the individual at any time during the consecutive years.

Trigger day is on or before exclusion day

the earliest FTB child day; and

1 July of the income year the Secretary becomes aware of the existence of the FTB child.

at the end of the later of the consecutive years, the individual is a member of a couple; and

(b) on any later day (a separation day) the individual ceases to be a member of that couple.

Trigger day is on or before exclusion day

the separation day; and

1 July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple.

(a) on a day (the special circumstances day) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual’s partner (if any) or both; and

those circumstances did not exist at the end of the later of the consecutive years; and

those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

Trigger day is on or before exclusion day

has effect in accordance with its terms; and

is not a legislative instrument.

Trigger day for special circumstances

the special circumstances day; and

1 July of the income year the Secretary becomes aware of the existence of the special circumstances.

(a) on a day (the determined circumstances day) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual’s partner (if any) or both; and

the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

has effect in accordance with its terms; and

is not a legislative instrument.

Trigger day for determined circumstances

the determined circumstances day; and

1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.

Subdivision D—FTB reconciliation conditions

paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;

paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;

paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;

paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act;

paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;

subclause 31A(1) of Schedule 1 to the Family Assistance Act;

subclause 38A(1) of Schedule 1 to the Family Assistance Act;

unless and until:

if the same-rate benefit period to which the decision relates is the only same-rate benefit period for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for the same-rate benefit period; or

if the same-rate benefit period to which the decision relates is one of 2 or more same-rate benefit periods for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for each of those same-rate benefit periods.

the first individual is or was required to lodge an income tax return for the relevant income year; and

clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.

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 lodging the return before the end of that first income year.

the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

the first individual continues to be a member of the couple until 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 partner from lodging the return before the end of that first income year.

the first income year after the relevant income year; or

such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii).

the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

the first individual ceased to be a member of the couple during the first income year after the relevant income year.

(a) if the partner lodged the return before the end of the first income year after the relevant income year—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or

otherwise—the end of the first income year after the relevant income year.

the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

the partner did not lodge the return before the end of the first income year after the relevant income year; and

the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and

the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.

(a) if the partner lodged the return while the first individual and the partner were members of the same couple—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or

otherwise—when the first individual ceased to be a member of the couple.

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 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 first individual’s target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);

the first individual’s tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);

the first individual’s child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act);

another individual’s target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);

another individual’s tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);

another individual’s child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act).

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 first individual has 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; and

clause 19B of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.

the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual’s annualised amount of maintenance 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 annualised amount of maintenance 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 first individual was not a member of a couple at any time during the same-rate benefit period; and

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

either:

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

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

must be made in a form and manner, contain any information, and be accompanied by any documents required by the Secretary; and

must specify the amount of family tax benefit advance sought; and

the amount of family tax benefit advance sought must be at least the minimum amount.

on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and

the individual has made an effective request under section 34 for a family tax benefit advance; and

on the advance assessment day, the individual’s Part A rate (disregarding clauses 5 and 25A of Schedule 1 to the Family Assistance Act) is equal to or exceeds the amount that would, under clause 26 of that Schedule, be the FTB child rate if:

the individual’s Part A rate were required to be worked out using Part 3 of that Schedule; and

clause 27 of that Schedule did not apply; and

on the advance assessment day, the individual has at least one FTB child; and

on the advance assessment day, the amount of advance that the individual would be entitled to is at least the minimum amount; and

the Secretary considers, on the basis of information available to the Secretary on the advance assessment day, that the individual will not suffer financial hardship from the individual’s Part A rate being reduced as a result of being paid the advance; and

on the advance assessment day, the individual is not excluded from being paid a family tax benefit advance under subsection (2).

an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day has not been fully repaid; or

an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day is being repaid as a new advance due to a determination under clause 51 of Schedule 1 to the Family Assistance Act; or

the individual owes a debt to the Commonwealth (whether arising under this Act or not) that is:

recoverable under Part 4 by means of deductions from the individual’s instalments of family tax benefit under section 84 (unless that debt has been written off because of subsection 95(4A) or (4B)); or

being recovered by deductions from the individual’s instalments of family tax benefit under section 227; or

on the advance assessment day, the Secretary is prohibited from making a payment of family tax benefit to the individual under section 32AA or 32AD (non-payment for non-lodgment of tax returns).

the Secretary must make a determination under section 35A, in relation to the individual’s eligibility for a family tax benefit advance of the minimum amount, at intervals that would best facilitate payment in accordance with the request; and

(b) the advance assessment day for a determination referred to in paragraph (a) is:

if the individual has not previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of an interval of 182 days that began on the day the first advance was paid; or

if the individual has previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of the last of the intervals of 182 days, the first of which began on the day the first advance was paid.

the individual has made an effective request under this section; and

the request has not been withdrawn under subsection (6) before the determination is made; and

the individual has not failed to repay the last family tax benefit advance paid in response to the request under within 182 days.section 34 mentioned in subsection (1), or the request under this section,

the Secretary, in making a determination referred to in subsection (3), determines that the individual is not entitled to a family tax benefit advance; or

the individual withdraws the request under subsection (6).

the amount of advance sought;

the maximum amount of advance payable to the individual on the advance assessment day worked out under section 35D less the original amount of each family tax benefit advance paid to the individual that is unrepaid on that day.

clause 38A of Schedule 1 to the Family Assistance Act; and

any reduction under clause 5 or 25A of that Schedule.

standard rate for a child under 13 means the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule).

Subdivision E—Payment of family tax benefit advance

a stillborn baby payment in normal circumstances; or

a stillborn baby payment because of the death of another individual.

the claim:

is made in a form and manner; and

contains any information; and

is accompanied by any documents;

required by the Secretary; and

in the case of a claim for a stillborn baby payment in normal circumstances—the claim contains an estimate of the sum of:

the individual’s adjusted taxable income; and

if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;

for the 6-month period mentioned in paragraph 36(1)(d) of the Family Assistance Act; and

in the case of a claim for a stillborn baby payment in normal circumstances—the tax file number requirement in section 38A has been satisfied in relation to the claim; and

in the case of a claim for a stillborn baby payment because of the death of another individual—the tax file number requirement in section 38B has been satisfied in relation to the claim.

Estimate of adjusted taxable income

a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6-month period referred to in that paragraph; and

disregard subclause 2(2) and clauses 3 and 3A of that Schedule.

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

How statement to be given

the person is, or was, the claimant’s partner; and

the claimant cannot obtain from the person:

the person’s tax file number; or

a statement by the person under subsection (4) or (5).

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

How statement to be given

in relation to any day during the period of 52 weeks mentioned in subsection (2), paragraphs 36(2)(a) and (b) of the Family Assistance Act apply in relation to the claimant or the claimant’s partner; and

after the end of, or during the last 13 weeks of, that 52-week period, the Secretary gives the claimant, or the claimant’s partner, a notice specifying that the claimant’s or the claimant’s partner’s rate of family tax benefit consists of or includes a Part A rate greater than nil;

subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.

(a) the claimant, or the claimant’s partner, made a claim in accordance with Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for payment of a stillborn baby payment relates; andPart 2-4 of the

the claimant, or the claimant’s partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(6)(b) or 14(4)(b) of that Act has been made; and

the notice is given:

after the end of the period of 52 weeks mentioned in subsection (2) of this section; or

during the last 13 weeks of that period of 52 weeks;

subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.

“Bereavement” entitlement must not already have been determined, or be awaiting determination, on a previous claim

having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or

having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).

Deferral of “normal circumstances” stillborn baby payment determination pending resolution of parental leave pay

the claim is one for payment of a stillborn baby payment in normal circumstances; and

(b) the claimant, or the claimant’s partner, has made a claim in accordance with Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for a stillborn baby payment relates;Part 2-4 of the

the Secretary must not determine the claim for a stillborn baby payment until one of the following occurs:

if the Secretary determines under that Act that parental leave pay for the child is payable to the person who made the claim for parental leave pay:

the instalment period (within the meaning of that Act) for the instalment of parental leave pay that relates to the first of those days has ended; or

the Secretary revokes the determination under section 25 of that Act;

the claimant, or the claimant’s partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(6)(b) or 14(4)(b) of that Act has been made;

the claim for parental leave pay is withdrawn under section 61 of that Act.

a TFN claim person makes a statement of the kind set out in subsection 38A(4); or

a TFN substitution person makes a statement of the kind set out in subsection 38B(4);

the Secretary can only determine the claim concerned if:

within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.

Statement that an application for a tax file number is pending

a TFN claim person makes a statement of the kind set out in subsection 38A(5); or

a TFN substitution person makes a statement of the kind set out in subsection 38B(5);

the Secretary can only determine the claim concerned if:

within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:

the person has not applied for a tax file number; or

an application by the person for a tax file number has been refused; or

the person has withdrawn an application for a tax file number.

whether the claimant is entitled to be paid a stillborn baby payment under the determination; and

if the claimant is entitled—the amount of the stillborn baby payment and how it is to be paid; and

that the claimant may apply for review of the determination in the manner set out in Part 5.

on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and

to the credit of a bank account nominated and maintained by the claimant.

Payment not to bank account

a TFN claim person has made a statement of the kind set out in subsection 38A(4); and

a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and

the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;

the consequence in subsection (3) applies.

a TFN claim person has made a statement of the kind set out in subsection 38A(5); and

a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and

the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (3) applies.

under subsection (3), the Secretary varies the determination; and

the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection (3).

on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and

in such manner as the Secretary considers appropriate.

on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the advance to be paid; and

in such manner as the Secretary considers appropriate.

the decision day (see subsection 105(1) of the Family Assistance Act) or the trigger day (see subsection 108(1), (1A) or (2) of that Act), as the case may be, is on or after 1 July 2012 and before 1 July 2013; and

on that day, the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis;section 32AA or 32AD of this Act prevents

then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to that day.

the decision day (see subsection 105(1) of the Family Assistance Act) is on or after 1 July 2013; and

in relation to one or more days in the 2012-13 income year, the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis;section 32AA or 32AD of this Act prevents

then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to those days.

on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

on the date, occurring on or after 10 July 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

on the date, occurring on or after 27 November 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

on the date, occurring on or after 26 February 2021, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

in relation to a period in an income year:

a determination under section 16 or 17 is in force in respect of an individual as a claimant; or

a determination under the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of the Family Assistance Act; andsection 18 is in force in respect of an individual because

the individual’s rate of family tax benefit payable under the determination in relation to that period takes into account one or more FTB children of the individual;

the individual is not required to make a claim for single income family supplement in relation to that period.

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.

Form etc. of claim

a claim must:

be made in a form and manner; and

contain any information; and

be accompanied by any documents;

required by the Secretary; and

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.

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

How statement to be given

the person is, or was, the claimant’s partner; and

the claimant cannot obtain from the person:

the person’s tax file number; or

a statement by the person under subsection (4) or (5).

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary: