1.1.N.35 Non-payment of FTB based on an estimate

Definition

For the purposes of FA, a prohibition on being paid FTB based on an estimate will apply where the individual (or their partner, if applicable) has an outstanding non-lodger debt as a result of a non-lodger decision because they have not lodged their requisite income tax return or failed to inform Centrelink that they are not required to lodge.

Act reference: FA(Admin)Act section 32AA Non-payment of FTB for non-lodgement of tax returns, section 32AB Prohibited periods for claimant, section 32AC Prohibited periods for relevant partner, section 32AD Prohibited periods for new partner

Policy reference: FA Guide 6.4.3 Requirement to Lodge an Income Tax Return, 6.4.3.10 Valid Reasons for Not Lodging a Tax Return, 6.4.3.40 Non-payment of FTB Based on an Estimate

Last reviewed: 20 September 2016