Document ID: chunk:federal_register_of_legislation:C2025C00130:section:32ae:p1
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 32AE (pt 1/2)
Character Range: 149857–152479

32AE  Non‑entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)
 (1) This section applies if 3 or more variations under subsection 28(2) have been made in relation to a claimant.

Claimant
 (2) The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (8) creates an exception to subsection (2).
 (3) This subsection applies in relation to a cancellation income year if either or both of the following apply:
 (a) if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;
 (b) 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.
Note: For relevant partner see section 32AA.
 (4) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.

Partner
 (5) If the claimant is a member of a couple, the claimant's partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (9) creates an exception to subsection (5).
 (6) This subsection applies in relation to a cancellation income year if either or both of the following apply:
 (a) if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;
 (b) 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.
Note: For relevant partner see section 32AA.
 (7) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.

Exceptions
 (8) The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are