Document ID: chunk:federal_register_of_legislation:C2024C00583:clause:1_38c:p2
Version: federal_register_of_legislation:C2024C00583
Segment Type: clause
Provision Reference: sch 1 cl 38C (pt 2/2)
Character Range: 420408–421251

family tax benefit if:
 (a) the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and
 (b) when the claim is made the individual:
 (i) is eligible for family tax benefit; and
 (ii) is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and
 (c) the claim is not accompanied by a claim for family tax benefit by instalment.
 (3) Paragraph (2)(c) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) of the Family Assistance Administration Act applies in respect of the individual or subsection 32AE(5) of that Act applies in respect of the individual's partner.