22.214.171.124 Restrictions on determining FTB claims
If an effective (1.1.E.10) claim for FTB has been made, the claim must be determined. However there are some situations where an effective claim can be made, but it cannot be determined. This topic outlines the restrictions that apply to determining an FTB claim.
Restrictions on determining FTB claims
If any conditions in the table below are met, the action outlined in column 2 must be taken. If none of the conditions are met, the claim can be determined.
|Determination condition||If condition is met see …|
|Individual (1.1.A.72) has withdrawn an effective FTB claim before the claim is determined.
Act reference: FA(Admin)Act section 12 Claim may be withdrawn or varied
|126.96.36.199 Claim action 12 - claim withdrawn|
|If the claim is made by an individual (1.1.I.90) for a past period, and
Explanation: A past period claim lodged in the year following an entitlement year, cannot be based on the individual's estimated income for that year where a tax return is required to be lodged.
Note: The individual's partner will also need to lodge a tax return, where required by the ATO.
Act reference: FA(Admin)Act section 14 Restriction on determining claim where income tax assessment not made, section 14A Restriction on determining claim where income tax return not lodged
|188.8.131.52 Claim action 13 - taxable income not assessed|
|A TFN claim person makes a statement that they do not know their TFN and the ATO has advised within 28 days of the claim being lodged that the person has no TFN.||184.108.40.206 Claim action 11 - ATO advises Centrelink no TFN|
|If 28 days pass and the ATO has not responded to the request for details of the individual's TFN then the claim should be determined.
Act reference: FA(Admin)Act section 15(3) If, after the 28 days …
|220.127.116.11 Claim action 10 - ATO has not actioned TFN request|
|A TFN claim person (1.1.T.50) makes a statement that a TFN application is pending and the ATO advises Centrelink that the individual:
||18.104.22.168 Claim action 11 - ATO advises Centrelink no TFN|
|If 28 days pass and the ATO has not responded to the TFN application then the claim should be determined (22.214.171.124).
Act reference: FA(Admin)Act section 15(2) Statement that an application for a tax file number is pending
|If the claim is an instalment claim (1.1.I.100) - the individual has not nominated a bank account within 28 days of making a statement that they would provide bank details.
Explanation: Unless the individual is granted an exemption, FTB instalments can only be paid by direct credit.
Act reference: FA(Admin)Act section 15A Restriction on determining claim where bank account details not provided
|126.96.36.199 Claim action 15 - bank details not provided within 28 days|
If the claim cannot be determined it becomes ineffective.
Claim is effective & can be determined
If the claim is effective and there are no applicable restrictions for determination, the claim must be determined.
Act reference: FA(Admin)Act section 13 Secretary must determine claim
Policy reference: FA Guide 188.8.131.52 Determining an FTB claim
Past period claim lodged in one income year though not determined until the next (the current) income year
Where an individual lodges a past period claim (1.1.P.60) in one income year, and
- the past period falls in the income year in which the claim is made, and
- the claim is not determined until the following income year,
the entitlement is assessed on the estimate of income provided by the individual if information about the individual's amount of ATI is unavailable.
Act reference: FA(Admin)Act section 20 Determination of rate may be based on estimate, indexed estimate or indexed actual income