Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_60d
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 60D
Character Range: 257109–258932

60D  Variation where income tax return not lodged

 (1) If:
 (a) a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and
 (b) the claimant, or the claimant's partner, or both, are required to lodge an income tax return for the particular income year but have not done so by the end of the second income year (the particular time) following that particular income year; and
 (c) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income;
the Secretary may vary the determination.

 (2) The variation has the following effect:
 (a) the amount of the entitlement for the particular income year for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and
 (b) for that particular income year, the claimant is only entitled to be paid the amount as recalculated.

Consequence of later lodgment of income tax return

 (3) If:
 (a) under subsection (1), the Secretary varies the determination; and
 (b) an assessment has been made under the Income Tax Assessment Act 1936 for the particular income year for everyone:
 (i) who was required to lodge an income tax return as mentioned in subsection (1); and
 (ii) in respect of whom an assessment had not been made before the determination was varied;
the Secretary must again vary the determination so that it has the effect that the amount of the entitlement for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act and, for that particular income year, the claimant is only entitled to the amount as recalculated.