1.1.P.135 Prohibition of FTB based on an estimate


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, Valid reasons for not lodging a tax return, Prohibition of FTB based on an estimate

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