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.P.135 Prohibition 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 notified Centrelink of their ATI if they and/or their partner are not required to lodge an income tax return.

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, section 32J Relevant reconciliation time—individual not required to lodge an income tax return

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 Prohibition of FTB based on an estimate

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