For the purposes of FA, the lodgement year is the financial year immediately following the relevant income year (1.1.R.23). It is the year in which the person is usually required to lodge an income tax return in respect of the relevant income year.
The passing of the Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004 means a recipient and/or their partner has a further 12 months (extended lodgement year) to lodge an income tax return, if required to do so, in order to receive an FTB top-up (including supplements) and to claim a lump sum payment.
Note: The requirement for a recipient and/or their partner to lodge an income tax return within 12 months of the end of the entitlement year has not changed. A recipient who, or whose partner, who is required to lodge an income tax return but has not done so within 12 months following the relevant income year (lodgement year) will have a debt raised against them. Provided the income tax returns are lodged before the end of the second income year following the year of entitlement (extended lodgement year), they will be paid their full entitlement.
Policy reference: FA Guide 6.4.3 Requirement to Lodge an Income Tax Return
Last reviewed: 6 September 2010