Document ID: chunk:federal_register_of_legislation:C2013C00026:clause:8_65ki
Version: federal_register_of_legislation:C2013C00026
Segment Type: clause
Provision Reference: sch 8 cl 65KI
Character Range: 302509–303623

65KI  Restriction on determining claim where income tax return not lodged

 (1) If, in relation to a claim for payment of single income family supplement made by an individual:
 (a) the claim is for payment of that supplement for a past period; and
 (b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and
 (c) either or both of subsections (2) and (3) apply;
then the claim is taken never to have been made.

 (2) This subsection applies if:
 (a) the claimant is required to lodge an income tax return for the past period income year; and
 (b) the claimant has not lodged the return before the end of the 2 income years immediately following the past period income year.

 (3) This subsection applies if:
 (a) a person is the claimant's partner at any time during the past period; and
 (b) that person is required to lodge an income tax return for the past period income year; and
 (c) that person has not lodged the return before the end of the 2 income years immediately following the past period income year.