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A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 - SECT 37
Making a proper claim
- (1)
- An individual who wants to be paid a bonus payment under this Part must
make a proper claim for the payment.
- (2)
- A claim by an individual for a bonus payment under this Part is a
proper claim if:
- (a)
- either:
- (i)
- he or she is required to lodge an income tax return for the 1999-2000
income year; or
- (ii)
- he or she is not required to lodge an income tax return for that income
year, but lodges such a return and makes the claim at the same time or
afterwards, provided that he or she had not made a proper claim for a bonus
payment under Part 2 or 3 before lodging the return; and
- (b)
- the claim is made after 30 June 2000 and before 1 July 2001; and
- (c)
- the claim specifies either 1 qualifying year, or both qualifying years, in
respect of which the individual claims he or she is qualified for a bonus
payment; and
- (d)
- the claim is in a form (which may be an electronic form) approved by the
Commissioner; and
- (e)
- the claim is sent to or lodged at an office of, or a place approved by,
the Commissioner.
- (3)
- An individual who makes a proper claim is an ATO client .
- (4)
- If the claim specifies 1 qualifying year in respect of which the ATO
client claims he or she is qualified for a bonus payment, he or she cannot
later vary the claim to specify the other qualifying year.
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