Document ID: chunk:federal_register_of_legislation:C2013C00026:clause:8_65kp
Version: federal_register_of_legislation:C2013C00026
Segment Type: clause
Provision Reference: sch 8 cl 65KP
Character Range: 307430–309588

65KP  Payment of single income family supplement—no claim required

 (1) Subject to this section, if an individual is not required to make a claim for single income family supplement in relation to a period (the past period) in an income year (the past period income year), the Secretary must pay any amount of single income family supplement the individual is eligible for in relation to that past period:
 (a) 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
 (b) in such manner as the Secretary considers appropriate.

Note: Subsection 65K(2) sets out when a claim for single income family supplement is not required.

 (2) If either or both of the following apply:
 (a) the individual is required to lodge an income tax return for the past period income year;
 (b) the following apply:
 (i) a person is the individual's partner at any time during the past period;
 (ii) that person is required to lodge an income tax return for the past period income year;
then the amount of single income family supplement cannot be paid to the individual unless, in relation to each person who is required to lodge an income tax return for that income year, an assessment has been made under the Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for that income year.

 (3) If either or both of the following apply:
 (a) the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of the 2 income years immediately following the past period income year;
 (b) the following apply:
 (i) a person is the individual's partner at any time during the past period;
 (ii) that person is required to lodge an income tax return for the past period income year;
 (iii) that person has not lodged the return before the end of the 2 income years immediately following the past period income year;
then the amount of single income family supplement is not to be paid to the individual.

 (4) This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.