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A recipient (and their partner, if applicable) will lose entitlement to FTB based on an estimate if they (and/or their partner) have 3 or more non-lodger decisions against them as a result of failing to lodge an income tax return for the relevant income year, or failing to inform the FAO that they are not required to lodge, and there is at least one outstanding non-lodger debt associated with one of the decisions.
Act reference: FA(Admin)Act section 32AE Non-entitlement to payment of FTB after 3 variations under subsection 28(2), section 32AA Non-payment of FTB for non-lodgement of tax returns
Policy reference: FA Guide 6.4.3.40 Non-payment of FTB Based on an Estimate, 6.4.3.70 Non-entitlement to Payment of FTB Based on an Estimate
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Last reviewed: 6 September 2010
