4.2.4.130 Claim action 13 - taxable income not assessed

Is a letter required?

Yes.

Content of the letter

Advise the individual (1.1.A.72) that their FTB entitlement for the past period claim cannot be determined until they and/or their partner have lodged their income tax return/s and Centrelink has received an assessment of their taxable income (1.1.T.20) for the relevant income year (1.1.R.23) from the ATO. Advise the individual that they and/or their partner must lodge all necessary income tax return/s before the end of the lodgement year (1.1.L.30) in order to receive any FTB payment.

Advise the individual that if they and/or their partner are not required to lodge an income tax return for the relevant income year, they must notify Centrelink of their ATI before the end of the lodgement year in order to receive any FTB payment.

If either the individual and/or their partner do not lodge an income tax return, or they do not notify Centrelink of their ATI if they are not required to lodge an income tax return, the claim cannot be determined.

What to do

The claim can be processed but sits pending subject to the individual (and/or their partner) lodging their income tax return/s, if required to lodge, and an assessment of their taxable income/s for the relevant income year has been received from the ATO. If the individual and/or their partner are not required to lodge an income tax return, the claim sits pending until the individual and/or their partner provide/s notification of their ATI for the relevant year.

If the individual and/or their partner do not lodge an income tax return, of if they do not notify Centrelink of their ATI if they and/or their partner are not required to lodge an income tax return by the end of the lodgement year, the claim is taken never to have been made.

Record-keeping

An electronic or paper file record of this advice should be kept.