Reconciliation of Family Tax Benefit (FTB) 007-11010000
Policy
Family Assistance Guide, 6.4, Reconciliation
Family Assistance Guide, 7.2.5, Debt recovery from income tax refund
Legislation
Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'latest' version.
Information required for FTB reconciliation to occur
A New Tax System (Family Assistance) (Administration) Act 1999
- Part 3, Division 1, Subdivision D, section 32, FTB reconciliation conditions
- Part 3, Division 1, Subsection C, section 28, Variation of instalment and past period entitlement determinations where income tax return not lodged
- Part 4, Division 2, section 71, Debts arising in respect of family assistance other than CCS, ACCS and family tax benefit advance
- Part 4, Division 3, section 82(1), Methods of recovery
- Part 4, Division 3, section 87, Application of income tax refund owed to person
- Part 4, Division 3, section 93, Application of income tax refund owed to another person