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Non-payment of Family Tax Benefit (FTB) instalment payments to zero entitlement customers 007-11010150

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Policy

Family Assistance Guide, 6.6.1, Non-entitlement to FTB based on an estimate due to underestimation of income

Family Assistance Guide, 6.6.2, Effect of Non-entitlement due to underestimation of income

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

A New Tax System (Family Assistance) (Administration) Act 1999

  • section 32AF, Non-entitlement to FTB on estimated income basis
  • section 32AG, Exception - greater than nil rate of FTB for later income year