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A New Tax System (Family Assistance) (Administration) Act 1999
32BWhen FTB reconciliation conditions are satisfied
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#### 32B When FTB reconciliation conditions are satisfied
For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same‑rate benefit period:
(a) if only one of sections 32C to 32Q applies to the first individual for the same‑rate benefit period—at the relevant reconciliation time; or
(b) if 2 or more of sections 32C to 32Q apply to the first individual for the same‑rate benefit period—at whichever of the relevant reconciliation times is the latest.