Document ID: chunk:federal_register_of_legislation:C2010C00233:clause:9_131
Version: federal_register_of_legislation:C2010C00233
Segment Type: clause
Provision Reference: sch 9 cl 131
Character Range: 56235–56790

131  After subsection 58(3)
Insert:

Determination if tax return lodged 2 years ago

 (3A) The Registrar may make a determination if:
 (a) a parent has not, under an Income Tax Assessment Act, lodged a tax return for the year of income; and
 (b) the parent lodged a tax return under that Act for the previous year of income; and
 (c) the amount determined by the Registrar under subsection (1) is the amount based on the tax return for the previous year of income multiplied by a factor specified in the regulations for the purposes of this subsection.