32AANon‑payment of family tax benefit for non‑lodgment of tax returns

#### 32AA Non‑payment of family tax benefit for non‑lodgment of tax returns (1) If the Secretary varies a determination under subsection 28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to: (a) the claimant during a prohibited period for the claimant (see section 32AB); and (b) the claimant’s partner (if any) (the relevant partner) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC). (2) This section is subject to section 32AE.