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

SIFS review and appeals process is the same process as FTB payments. For detailed information see 6.2 Internal Reviews and 6.3 External Reviews.

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 Payments affected by reconciliation
How ATI is verified Verification of Adjusted Taxable Income
How maintenance income affects reconciliation FTB Reconciliation Due to Maintenance Income
When an applicant/individual is not required to lodge a tax return 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 Non-lodger Process
Raising of debts due to not lodging a tax return where required to do so Outcomes of Non-lodger Process
Reconciliation for applicant/individual who has been in the same relationship throughout the relevant income year Reconciliation - Current Partners
Reconciliation for applicant/individual who separates from a partner during the relevant income year Reconciliation - Ex-partners
Reconciliation where ex-partners do not lodge a tax return Reconciliation - Ex-partners
Reconciliation where an applicant/individual dies Death of Individual
Reconciliation where a partner dies Death of Partner
Reconciliation where an FTB child dies Death of FTB or Regular Care Child

Policy reference: FA Guide 2.11.2 SIFS Qualifying Child, 4.14 Claims for SIFS, 6.2 Internal Reviews, 6.3 External Reviews, 6.4 Reconciliation

Last reviewed: 3 July 2017