Document ID: chunk:federal_register_of_legislation:C2013C00572:clause:3_32ah:p2
Version: federal_register_of_legislation:C2013C00572
Segment Type: clause
Provision Reference: sch 3 cl 32AH (pt 2/2)
Character Range: 32866–34634

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
 (3) If the current year is later than the income year in which the exclusion day occurs, then:
 (a) 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
 (b) 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.
Example: Assume that under section 32AF the consecutive years are 2010‑11 and 2011‑12. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
 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.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).