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A New Tax System (Family Assistance) (Administration) Act 1999
103CSecond deadline
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#### 103C Second deadline
(1) The second deadline for an income year (the relevant income year) is:
(a) the end of the second income year after the relevant income year; or
(b) if the Secretary allows the individual a longer period under subsection (2)—the end of the longer period.
(2) The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the second income year after the relevant income year.