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For the purposes of FA, a prohibition on being paid FTB based on an estimate will apply where the recipient (or their partner, if applicable) has an outstanding non-lodger debt as a result of a non-lodger decision because they have not lodged their requisite income tax return or failed to inform the FAO that they are not required to lodge.
Act reference: FA(Admin)Act section 32AA Non-payment of family tax benefit for non-lodgement of tax returns, section 32AB Prohibited periods for claimant, section 32AC Prohibited periods for relevant partner, section 32AD Prohibited periods for new partner
Policy reference: FA Guide 6.4.3 Requirement to Lodge an Income Tax Return, 6.4.3.10 Valid Reasons for Not Lodging a Tax Return, 6.4.3.40 Non-payment of FTB Based on an Estimate
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Last reviewed: 1 July 2010
