1.1.N.31 Non-entitlement to FTB due to 3 or more non-lodger decisions

Definition

An individual (and their partner, if applicable) will lose entitlement to FTB based on an estimate if they (and/or their partner) have 3 or more non-lodger decisions against them as a result of failing to lodge an income tax return for the relevant income year, or failing to inform Centrelink that they are not required to lodge, and there is at least one outstanding non-lodger debt associated with one of the decisions.

Act reference: FA(Admin)Act section 32AE Non-entitlement to payment of FTB after 3 or more variations under subsection 28(2), section 32AA Non-payment of FTB for non-lodgement of tax returns

Policy reference: FA Guide 6.4.3.40 Non-payment of FTB Based on an Estimate, 6.4.3.70 Non-entitlement to FTB Based on an Estimate Due to 3 or More Non-Lodger Decisions

Last reviewed: 7 November 2016