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Where an instalment recipient has changed address, and the FAO does not know their new address, even though they have tried to obtain it, the recipient's FTB entitlement may be cancelled. The date of effect of the cancellation is the day after the end of the recipient's latest entitlement period.
Explanation: In practice, FTB entitlement should always be cancelled where a recipient fails to inform the FAO of a change of address.
Where the FAO then finds out that the recipient's address has not changed or becomes aware of the person's new address before the end of the next income year, the cancellation must be varied. The variation reinstates the determination that applied before the cancellation.
Act reference: FA(Admin)Act section 30 Variation of instalment entitlement determination where failure to notify change of address
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Last reviewed: 2 January 2009
