The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

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 Prohibition 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 2022

The Australian Government acknowledges Aboriginal and Torres Strait Islander peoples throughout Australia and their continuing connection to land, water, culture and community. We pay our respects to the Elders both past and present.