4.2.2.20 Specific requirements for past period claim
Specific restrictions for past period claims
Note: From 1 July 2013, individuals have 12 months after the income year (1.1.I.75) to lodge a past period claim. Prior to the 2012-13 financial year, individuals had an extended lodgement period of 24 months to lodge these claims.
Example: Iain wants to claim FTB for the 2011-12 financial year, he has 2 years in which he can lodge his claim for it to be determined. Therefore he has until 30 June 2014 to lodge his claim.
Example: Vicki wants to lodge a past period claim for the 2012-13 financial year, she has 12 months after the income year to lodge the claim. Therefore, she also has until 30 June 2014 to lodge her claim.
There are several restrictions, which affect whether a past period claim (1.1.P.60) for FTB can be effective (1.1.E.10). These include:
- whether a previous claim has been made or determined
- the income year the claim relates to, and
- whether the individual or their partner (1.1.P.30) receives an income support payment (1.1.I.50).
Previous claim or instalment determination
The following table outlines the restrictions applying where there is a previous claim or instalment (1.1.I.100) determination. If any condition is met, the claim is not effective and the corrective action outlined in column 2 is taken.
| Specific claim condition | If condition is met refer to … |
|---|---|
|
The claim is for a past period for which a claim has already been made. Explanation: It is not possible to claim twice for the same period. Example: Jane gives birth on 10 July and lodges a claim for FTB on 24 August. Based on her income estimate of $102,000, her claim for FTB is rejected. After her husband loses his job, she lodges a second claim on 24 November with an income estimate of $65,000. FTB by instalment is granted from 24 November based on this revised estimate. The past period claim is ineffective as a claim has already been made for this period. Jane is advised to seek arrears for this past period after income has been verified by the ATO. Act reference: FA(Admin)Act section 10(1) Restriction where previous claim or instalment determination Policy reference: FA Guide 6.2 Internal reviews - refer to 'Further requirement for an application for review relating to an income estimate' |
FA Guide 4.2.4.40 Claim action 4 - second claim lodged |
|
The claim is for a past period where the individual was entitled to FTB by fortnightly payments. Explanation: In order for the individual to be entitled to FTB instalments, they would have had to lodge a claim and have had it determined. It is not possible to claim twice for the same period. |
4.2.4.50 Claim action 5 - already entitled to FTB instalments |
|
The claim for a past period is made before the end of the income year that follows an income year where the individual's entitlement to fortnightly FTB instalments was cancelled for one of the following reasons:
Explanation: If a decision to cancel an instalment claim has been made, a past period claim for that income year cannot be made for the same period. The original decision must be reviewed favourably in order to pay FTB for the rest of that income year. Act reference: FA(Admin)Act section 27 Variation of instalment and past period determinations where failure to provide tax file number, section 27A Variation of instalment entitlement determination where failure to provide bank account details, section 28A Variation of instalment entitlement determination where estimate of an amount is not reasonable, section 28B Variation of instalment entitlement determination where claim made for another payment type, section 29 Variation of instalment entitlement determination where failure to provide information, section 30 Variation of instalment entitlement determination where failure to notify change of address, section 30A Variation of instalment entitlement determination where failure to notify claimant's departure from Australia, section 30B Variation of instalment entitlement determination where failure to notify FTB or regular care child's departure from Australia |
4.2.4.60 Claim action 6 - instalments cancelled in previous income year |
Income year the claim relates to
The following table outlines how to treat past period claims depending on which income year the claim relates to. If any condition is met, column 2 outlines the action to follow.
| Specific claim condition | If condition is met … |
|---|---|
|
The past period does not fall wholly within one income year. Note: Separate claim forms are required for different financial years. |
separate determinations are required for each income year. The claim for the past period in the current income year must be accompanied by an instalment claim (explained later in this topic). Determination for entitlement for previous income year cannot be finalised until ATI is provided by the ATO for the individual and/or their partner, or the individual and/or their partner advise Centrelink they are not required to lodge. Explanation: The need for separate determinations is because entitlement is based on different income amounts for each income year. |
|
The period falls wholly within one income year, the claim is lodged in the year after the relevant income year. |
determination for entitlement for previous income year cannot be finalised until ATI is provided by the ATO for the individual and/or their partner, or the individual and/or their partner advise Centrelink they are not required to lodge. |
|
The period falls partly or wholly within one income year, but the claim is made after the end of the lodgement year. Note: Prior to 2012-13 individuals had 2 years after the relevant income year to lodge a claim for a past period payment. From 2012-13 they have only 12 months, all claims must be lodged by 30 June of the lodgement year (1.1.L.30). |
see 4.2.4.70 Claim action 7 - claim made too late. Explanation: An FTB claim can be made up to the end of the lodgement year after (the year after the year in which eligibility commences). Note: If 30 June of the lodgement year falls on a Saturday, Sunday or public holiday, an effective claim can be lodged on the first working day after 30 June. |
Example: Treatment of past period claims which fall within 2 income years.
Sally lodges a claim for FTB on 1 September 2011, following the birth of her child on 1 May 2011. Sally is claiming:
- for the past period in the 2010-11 income year
- for the past period in the 2011-12 income year, and
- for ongoing instalments.
Separate determinations are required for each period and separate forms for each financial year lodged. The past period of FTB from 1 May 2011 to 30 June 2011 is assessed on actual income for the income year returned from the ATO. The past period of FTB from 1 July 2011 to 31 August 2011 and Sally's ongoing entitlement are assessed on an estimate of income for the current income year.
Act reference: FA(Admin)Act section 10(2) Claim must relate to one income year and be made within a certain period
Policy reference: FA Guide 4.2.3.10 Restrictions on determining FTB claims
Claims relating to the current year
A past period claim must be accompanied by an instalment claim if:
- the past period occurs in the income year which the claim is made, and
- on the date of the claim the individual
- is eligible for FTB (1.1.E.17), and
- the instalment claim would be effective.
If the individual does not accompany a past period claim with an instalment claim in these circumstances, the past period claim is not effective.
If the individual is not eligible for FTB at the time of the past period claim or is prevented from making an effective claim (i.e. the individual is already receiving FTB by instalments or has previously made a claim for payment of FTB by instalment and that claim has not yet been determined), then they are not required to accompany their past period claim with an instalment claim.
Requirements for payment of RA with a past period claim
An individual who is entitled to FTB Part A for a past period in the income year either before or in the year in which the past period claim is made may receive any entitlement to RA as a lump sum with their past period payment. However, to receive RA the past period claim must be accompanied by an instalment claim unless:
- the individual is prevented from making an effective instalment claim (i.e. the individual is not eligible for FTB at the time the past period claim is made)
- the individual is already receiving FTB by instalments, or
- the individual has previously lodged an instalment claim which has not yet been determined.
Act reference: FAAct Schedule 1 clause 38C Eligibility for RA
FA(Admin)Act section 9 Restrictions on claims for payment of FTB by instalment
Policy reference: FA Guide 4.2.4.80 Claim action 8 - instalment claim required
Individual &/or partner receiving income support
If an individual and/or their partner is receiving a social security income support payment, the past period claim must be accompanied by an instalment claim if:
- the past period occurs in the income year before the one in which the claim is made
- the individual and/or their partner was receiving income support (1.1.R.05) at any time during the past period, and
- on the date of the claim
- the individual and/or their partner is eligible for FTB
- the individual and/or their partner is receiving an income support payment, and
- the instalment claim would be effective.
If the individual does not accompany a past period claim with an instalment claim in these circumstances, the past period claim is not effective.
Act reference: FA(Admin)Act section 10(4) A claim for payment of FTB …
Policy reference: FA Guide 4.2.4.80 Claim action 8 - instalment claim required