A New Tax System (Family Assistance) (Administration) Act 1999
32PRelevant reconciliation time—individual not member of a couple, no maintenance income etc.
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32P Relevant reconciliation time—individual not member of a couple, no maintenance income etc.
(1) This section applies to the first individual for a same‑rate benefit period if: (a) the first individual was not a member of a couple at any time during the same‑rate benefit period; and (b) clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period; and (c) either: (i) the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or (ii) clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period. (2) The relevant reconciliation time is the end of the relevant income year.