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 notify Centrelink of their ATI if they and/or their partner are not required to lodge an income tax return, 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