CTHIn ForceAct
A New Tax System (Family Assistance) (Administration) Act 1999
32QRelevant reconciliation time—individual covered by determination made by the Secretary
Start here
Get a plain-English read of 32Q
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) (Administration) Act 1999.
#### 32Q Relevant reconciliation time—individual covered by determination made by the Secretary
The Secretary may, by legislative instrument, determine that:
(a) this section applies to a specified class of individuals for a same‑rate benefit period in specified circumstances; and
(b) the relevant reconciliation time applicable to that class for the same‑rate benefit period is the time ascertained in accordance with the determination.