The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. TheĀ 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.

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 the past period claim cannot be finalised until they and/or their partner have lodged their tax return and an assessment of their taxable income (1.1.T.20) for the relevant income year (1.1.R.23) has been received from the ATO. If they and/or their partner are not required to lodge a tax return, they need to advise Centrelink as soon as possible.

Advise the individual that they (and/or their partner) must lodge their tax return or advise Centrelink they are not required to lodge a tax return by 30 June of the lodgement year (1.1.L.30) in order to receive any FTB payment. If an individual and/or partner do not lodge or notify Centrelink 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 tax return, if required to lodge, and an assessment of their taxable income for the relevant income year has been received from the ATO. If not required to lodge, the claim sits pending until the individual provides notification as such, accompanied by a declaration of their actual income for the relevant year.

Record-keeping

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

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

Policy reference: FA Guide 4.2.3 Determination of FTB claim

Last reviewed: