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A New Tax System (Family Assistance) (Administration) Act 1999
67BEWhen a claim is effective
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#### 67BE When a claim is effective
(1) A claim made by an individual in respect of a child for CCS is effective if:
(a) the claim is made in a form and manner approved by the Secretary; and
(b) the claim contains the information, and is accompanied by the documents, required by the Secretary; and
(c) the claim contains details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; and
(d) unless paragraph (e) applies—the claim contains the tax file number of each TFN claim person; and
(e) if the claim is for CCS in substitution for an individual who has died—the claim contains the tax file number of each TFN substitution person; and
(f) if the claim is for CCS in substitution for an individual who has died—the claim is made before the end of the income year after the income year in which the individual died; and
(g) any other requirements in the Secretary’s rules are met; and
(h) no other provision in this Division prevents the claim being effective.
(2) The Secretary may make a written determination that paragraph (1)(d) does not apply in relation to a claim for 28 days after the day the determination is made, if the Secretary is satisfied that it is appropriate in the circumstances to do so.
(3) If:
(a) a determination under subsection (2) is made in relation to a claim; and
(b) the Secretary is satisfied that it is appropriate in the circumstances that paragraph (1)(d) not apply in relation to the claim indefinitely;
the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly.