6.7 SIFS Review & Payment Process
From 1 July 2017, SIFS will be closed to new recipients. Grandfathering arrangements will permit eligible recipients with entitlement to SIFS at 30 June 2017 to continue to receive SIFS as long as they remain eligible for the payment. See 2.11.1.
This chapter covers the SIFS review and appeals process, and explains how SIFS payment determinations are made through the FTB reconciliation process and stand alone claims.
SIFS review & appeals process
Act reference: FA(Admin)Act section 105 Secretary may review certain decisions on own initiative, section 109A Review of certain decisions may be initiated by applicant
SIFS payment determination - interaction with FTB reconciliation process
Where an individual is an eligible FTB instalment individual, SIFS payment determination is automatically performed at FTB reconciliation.
In circumstances where an individual who is eligible for FTB and SIFS has more than one partner during the relevant income year, payment of SIFS is dependent on each of them lodging their tax returns. This means SIFS may be paid at a later date when actual taxable income is known for the ex-partner/s.
Payment determination - stand alone SIFS claim determination
Where an individual is not an FTB individual, but has a SIFS Qualifying Child (2.11.2), SIFS payment is dependent on receipt of an appropriate claim form (4.14) and all applicable tax returns being lodged and actual taxable income is provided.
The following table shows where more information on FTB reconciliation rules can be found.
|Subject||For more information refer to|
|Payments affected by reconciliation||188.8.131.52 Payments affected by reconciliation|
|How ATI is verified||184.108.40.206 Verification of Adjusted Taxable Income|
|How maintenance income affects reconciliation||220.127.116.11 FTB Reconciliation Due to Maintenance Income|
|When an applicant/individual is not required to lodge a tax return||18.104.22.168 Valid Reasons for Not Lodging a Tax Return|
|Treatment of applicant/individuals who are required to lodge a tax return but do not do so||22.214.171.124 Non-lodger Process|
|Raising of debts due to not lodging a tax return where required to do so||126.96.36.199 Outcomes of Non-lodger Process|
|Reconciliation for applicant/individual who has been in the same relationship throughout the relevant income year||188.8.131.52 Reconciliation - Current Partners|
|Reconciliation for applicant/individual who separates from a partner during the relevant income year||184.108.40.206 Reconciliation - Ex-partners|
|Reconciliation where ex-partners do not lodge a tax return||220.127.116.11 Reconciliation - Ex-partners|
|Reconciliation where an applicant/individual dies||18.104.22.168 Death of Individual|
|Reconciliation where a partner dies||22.214.171.124 Death of Partner|
|Reconciliation where an FTB child dies||126.96.36.199 Death of FTB or Regular Care Child|