House of Representatives

Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Bill 2011

Explanatory Memorandum

(Circulated by the authority of the Minister for Families, Housing, Community Services and Indigenous Affairs, the Hon Jenny Macklin MP)

Schedule 2 - Increasing FTB child rates for certain teenagers in secondary study

Summary

As part of its election commitments, the Government announced significant improvements in family assistance for teenagers in school. The maximum rate of family tax benefit (FTB) Part A paid to families with a child aged 16 to 19 in full-time secondary school or vocational education equivalent will be aligned with the rate paid to families with a child aged 13 to 15. This means that, if the child remains in school, the family will not experience a drop in assistance when their child turns 16. The system of government assistance for families with children aged under 18 is also simplified by making FTB Part A the primary payment for children aged under 18 who are in full-time secondary school study or vocational education equivalent and under the primary care of their family; that is, they are both financially dependent and reliant on their family for day-to-day needs. The FTB Part B and multiple birth allowance eligibility rules for FTB children aged 16 or more will limit eligibility for these payments to FTB children who are undertaking full-time secondary study, or who are exempt from this requirement. The entitlement of youth allowance recipients whose sibling aged 16 to 19 remains in, or transfers to, the FTB system as a result of these changes will be protected by changes to the youth allowance parental income test. These measures commence on 1 January 2012.

Background

Currently, most low and middle-income families experience significant reductions in government assistance when their child turns 16. This is despite the fact that most 16 to 17 year olds, and a significant number of 18 and 19 year olds, remain in full-time secondary study and are under the primary care of their parents.

To address this issue, this Schedule makes the following amendments to the relevant FTB rates and eligibility rules:

the FTB child rate for a full-time secondary student aged 16 to 19 years (potentially up to the end of the calendar year they turn 19) will be increased so as to align with the FTB child rate for a child aged 13 to 15 years;
the higher base FTB child rate will only be available to an FTB child aged 18 or more who has completed their secondary schooling or equivalent, or, for an FTB child still in full-time secondary study, will not be available until after the end of the calendar year in which they turn 19;
an FTB child aged 16 to 18 years would need to be in full-time secondary study, or be exempt from the FTB activity test, to not be disregarded in working out an individual's FTB Part B rate while tertiary students would be disregarded;
older teenage children aged 16 to 18 years in a multiple birth would need to be in full-time secondary study, or be exempt from the FTB activity test, to attract multiple birth allowance for their parent or carer, while tertiary students would be excluded; and
the child income test will no longer apply to an FTB child who is aged 16 to 19 years (potentially up to the end of the calendar year they turn 19) and in full-time secondary study. The child income limit will apply to an FTB child who is aged 16 to 19 (end of calendar year they turn 19) if they are exempt from the full-time secondary study requirement. The child income limit would apply to a 19 year old in the calendar year they turn 20, even if they were in full-time secondary study.

Changes to family assistance and youth allowance will simplify government assistance for families with teenagers and mean that many families no longer need to make complex decisions about which payment is better suited to their individual circumstances.

Family assistance will be the primary form of government support for children until they finish secondary education. This closely aligns with the Australia's Future Tax System Review recommendation that 'family payments should be the main form of assistance for families up to the end of the secondary school or the school year in which they turn 18 (the earlier of the two)'.

Complementary amendments to youth allowance will ensure this assistance continues to be available to teenagers aged under 18 who meet independence criteria, who need to live away from home in order to attend full-time secondary study, who are not in full-time secondary study, or who meet other eligibility criteria.

Teenagers aged 18 and 19 in full-time secondary study will continue to have the option to apply for youth allowance, in recognition that the youth allowance at home rate increases at age 18 and can be paid directly to the young person. Youth allowance will provide ongoing support to young people as they finish secondary study and progress to further education and training.

Further, amendments to the youth allowance parental income test protect the entitlement of youth allowance recipients whose sibling aged 16 to 19 remains in, or transfers to, the FTB system as a result of these changes. This will assist the Government's long-term goal to increase the number of students from lower socio-economic backgrounds in university study.

These changes build on the Government's earlier reform to youth allowance, which increased assistance for students aged 16 and over, from low to middle-income families, and the FTB Part A participation requirement, which requires young people aged 16 to 20 to have a Year 12 qualification, or be undertaking full-time secondary study, to be eligible for FTB Part A.

Explanation of the changes

Part 1 - Amendments to the A New Tax System (Family Assistance) Act 1999

Meaning of senior secondary school child

Item 1 inserts a new definition of senior secondary school child into subsection 3(1) of the A New Tax System (Family Assistance) Act 1999 (Family Assistance Act). 'Senior secondary school child' has the meaning given by new section 22B.

Item 3 inserts new section 22B into the Family Assistance Act. New section 22B outlines when an individual is a senior secondary school child in the various contexts in which the term will appear.

Subsection 22B(1) provides when an individual is a senior secondary school child. The requirements that must be satisfied differ depending upon the purpose for which the term is used. For the purposes of subclause 29(3) or 36(2) of Schedule 1 to the Family Assistance Act (relating to identifying a relevant FTB child for FTB Part B rate and multiple birth allowance respectively), the individual must be aged 16 or 17, or be aged 18 and the calendar year in which the individual turned 18 must not have ended. Substantive amendments are made at items 8 and 9 below to insert references to a senior secondary school child for these purposes.

For the purposes of any other provision of the Family Assistance Act, the individual is a senior secondary school child if the individual is aged 16, 17 or 18, or is aged 19 and the calendar year in which the individual turned 19 has not ended.

Additionally, one of the following must apply before the individual will be a senior secondary school child:

the individual is undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education; or
except for the purposes of subsection 22A(1) or 35(1) of the Family Assistance Act or paragraph 32L(1)(aa) of the Family Assistance Administration Act (which relate to the income of the individual), the individual is exempt from the FTB activity test.

These provisions are excluded so that the income of an individual aged 16 to 19 will only be disregarded where the individual is undertaking full-time study, either domestically or overseas. If the child is exempt from the FTB activity test, then the child income test would continue to apply.

The description in the first dot point above is consistent with the wording used in the FTB activity test (paragraph 17B(1)(b)).

The concept of 'undertaking full-time study' is defined in subsection 3(1) of the Family Assistance Act by reference to its meaning in the Social Security Act. The definition in subsection 23(1) of the Social Security Act then references section 541B of that Act, which uses the concept of a 'normal amount of full-time study' in defining full-time study. Subsection 17(3) of the Family Assistance Act expands the definition by enabling the Secretary to determine a different normal amount of full-time study for a particular FTB child. In practice, this discretion is applied where, for example, an FTB child's circumstances are such that a reduced study load is appropriate and, therefore, enough for the child to satisfy the FTB activity test.

Subsection 22B(2) provides that subsection 17B(3) applies in relation to subsection 22B(1) in the same way as it applies in relation to subsection 17B(1). The reference to undertaking full-time study in the first dot point above would also include circumstances where the Secretary has determined a child's normal amount of full-time study under subsection 17(3) and the child is undertaking the required amount of study.

Subsection 22B(3) extends the period for which the individual is a senior secondary school child, despite the individual completing the final year of secondary school or an equivalent level of education. If the individual completes the final year in December of a calendar year, the period is extended to the end of 31 December of that year. Alternatively, if the individual completes the final year of secondary school before December, the period is extended to the end of the period of 28 days beginning on the day after that day.

Subsection 22B(4) sets out how to work out the day when an individual completes the final year of secondary school or equivalent level of education. The day differs depending upon whether the individual was required to sit an examination in relation to that final year of secondary study (or equivalent level of education). If an examination was required, the day the individual completes the final year is the later of the last day of the examination period, or the last day of classes, as determined by the secondary school or provider of that education. If no examination was required, the day the individual completes the final year is the last day of classes for that year, as determined by the secondary school or provider of that education.

Subsection 22B(5) is an avoidance of doubt provision. It makes it clear that, if an individual ceases to be a senior secondary school child, nothing in the section prevents the individual again becoming a senior secondary school child.

Item 4 inserts a further subparagraph into new paragraph 22B(1)(b), providing an additional criterion which may result in an individual being a senior secondary school child through overseas study. The amendment provides that, if the individual is studying overseas full-time in a way that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education, then paragraph 22B(1)(b) is satisfied.

The description in item 4 picks up the wording of proposed new paragraph 17B(1)(c), which is to be inserted into the Family Assistance Act by Schedule 5 to the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Budget and Other Measures) Act 2011 . The relevant changes are to commence on Royal Assent. Item 4 will commence on 1 January 2012 or at the start of the day on which Schedule 5 to the 2011 Act commences, whichever is later. However, item 4 will not commence at all if Schedule 5 to the 2011 Act is not enacted.

Child income test

Section 22A of the Family Assistance Act sets out the circumstances in which an individual cannot be an FTB child. One of these circumstances is where the individual is aged 16 or more and has adjusted taxable income in a particular income year that equals or exceeds the cut-out amount (item 2(a) of the table at the end of subsection 22A(1) refers). This is the FTB child income test. The cut-out amount is specified in subsection 22A(2).

Item 2 amends section 22A to provide that the FTB child income test will no longer apply to an individual while that individual is a senior secondary school child under new section 22B. However, if the child is exempt from the FTB activity test, then the child income test would continue to apply.

There will be situations where the child income test applies to an individual for part of an income year only. If the individual's adjusted taxable income for the relevant income year equals or exceeds the cut-off amount, then the individual would not be an FTB child for that part of the income year when the child income test applied to the individual. Conversely, the individual's adjusted taxable income would not affect their FTB child status for that part of the income year when the child income test did not apply to the individual.

The relevant reconciliation time under the Family Assistance Administration Act in relation to an individual who has provided an estimate of income for an individual who would be an FTB child aged 16 or more is consequentially amended at item 13 below.

A child who is in the care of an approved care organisation can also attract FTB for the organisation. Section 20 of the Family Assistance Act provides a definition of an approved care organisation. The circumstances in which an approved care organisation is, and is not, eligible for FTB are set out in sections 34 and 35 of the Family Assistance Act.

Section 35 has the same child income test for an individual in the care of an approved care organisation as section 22A has for an FTB child. Item 5 amends section 35, to provide an exception to the general requirement that, for an individual to be an individual in respect of whom an approved care organisation may be eligible, the individual must have an adjusted taxable income of less than the cut-out amount. This requirement will only apply if the individual is not a senior secondary school child (defined at new section 22B). However, if the child is exempt from the FTB activity test, then the child income test would continue to apply.

FTB child rate for 16 to 19 year olds in full-time secondary study or equivalent

The FTB Rate calculator in Schedule 1 to the Family Assistance Act sets out the process for calculating an individual's rate of FTB. FTB comprises a Part A rate (which includes an amount for each FTB child of the individual) and a Part B rate (calculated by reference to the individual's youngest FTB child). There are a number of different methods of calculating an individual's Part A rate, depending on the individual's circumstances and adjusted taxable income. These different methods are set out in subclause 1(2) of Schedule 1.

Method 1 applies where the individual's adjusted taxable income does not exceed the higher income free area (currently $94,316 a year, plus $3,796 for each FTB child after the first) or where the individual or their partner is receiving prescribed social security or veterans' payments.

Clause 7 of Schedule 1 provides a table of FTB child rates for the different age groups (under 13, 13 to under 16, 16 to under 18, and 18 to under 25). The relevant FTB child rate under clause 7 for each FTB child of the individual is included in calculating an individual's Part A rate under method 1.

Item 6 repeals the table in clause 7 and substitutes a new table. In short, the new table ensures that an FTB child who has reached 16 years of age and is a senior secondary school child attracts the same higher FTB child rate applicable for an FTB child aged 13 to 15.

Items 1 and 2 of the new table are unchanged from the old table (although the actual FTB child rates have been updated). Item 3 sets the FTB child rate for a child who has reached 16 years and who is a senior secondary school child (as defined in new section 22B). The FTB child rate for this group is the same higher FTB child rate applicable for an FTB child who is aged 13 to 15. Items 4 and 5 of the new table are similar to old items 3 and 4 except that these items do not apply to a senior secondary school child (who is covered by new item 3).

Method 2 applies where the individual's adjusted taxable income exceeds the higher income free area and where neither the individual nor their partner is receiving prescribed social security or veterans' payments.

Clause 26 of Schedule 1 provides an FTB child rate for a child aged under 18 and another for a child who has turned 18. The relevant FTB child rate under clause 26 for each FTB child of the individual is included in calculating an individual's Part A rate under method 2, generally known as the base child rate.

Item 7 repeals subclause 26(2) and substitutes rates for either an FTB child who has not turned 18, or who has turned 18 and who is a senior secondary school child (paragraph 26(2)(a)), or for an FTB child who has turned 18 and who is not a senior secondary school child (paragraph 26(2)(b)). This results in the standard FTB child rate of a child who has turned 18 but is a senior secondary school child becoming the same lower standard FTB child rate for a child who has not yet turned 18 for the purposes of method 2. This is consistent with the current treatment of an FTB child under age 18. The actual rates are essentially unchanged, having been updated only by indexation.

Method 3 applies where the individual has no FTB children and does not incorporate an FTB child rate.

FTB Part B for students aged 16 to end of calendar year turned 18

Clause 29 of Schedule 1 to the Family Assistance Act provides some general rules for calculating an individual's Part B rate. According to subclause 29(3), an FTB child who has turned 16 is to be disregarded in the rate calculation process for Part B unless the child is undertaking full-time study and the calendar year in which the child turned 18 has not ended. The standard rate of Part B is worked out under the table in clause 30 of Schedule 1. The rate is different, depending upon whether the individual's youngest FTB child is under 5 years of age (covered by table item 1), or 5 years of age or older (covered by table item 2).

Item 8 amends subclause 29(3) to provide that an FTB child who has turned 16 years of age is to be disregarded unless the FTB child is a senior secondary school child. As a result of new subparagraph 22B(1)(a)(i), the individual may be aged 16 or 17, or aged 18 and the calendar year in which the individual turned 18 has not ended. The provision then clarifies that, if disregarding the FTB child means that neither item 1 nor item 2 of the table in clause 30 applies to the individual, the individual's Part B rate is nil.

The effect of this measure is that FTB Part B would no longer be available for tertiary students who have turned 16.

Multiple birth allowance for students aged 16 to end of calendar year turned 18

An individual's maximum rate under methods 1 and 2 include the relevant FTB child rate, large family supplement (if applicable), multiple birth allowance (if applicable), FTB Part A supplement (which is not included in the rate calculation process until reconciliation by virtue of section 32A of the Family Assistance Administration Act) and rent assistance (only under method 1).

Clause 36 of Schedule 1 sets out the eligibility conditions for multiple birth allowance. An amount of multiple birth allowance is to be added in working out an individual's maximum rate if the individual has three or more children and at least three of those children were born in the same multiple birth and are either under 16, or over 16 and undertaking full-time study and the calendar year has not ended in which the first born of the children in the multiple birth who are undertaking full-time study turns 18.

Item 9 modifies these multiple birth allowance eligibility requirements insofar as they relate to a child who has turned 16 by substituting the requirement that the child who has turned 16 be a senior secondary school child as defined in new section 22B. As a result of subparagraph 22B(1)(a)(i), the individual may be aged 16 or 17, or aged 18 and the calendar year in which the individual turned 18 has not ended.

The effect of this measure is that multiple birth allowance would no longer be available for tertiary students who have turned 16 and who are in a multiple birth.

Rent assistance

Rent assistance is a component of an individual's FTB Part A rate where the method 1 or method 3 calculation process applies.

Method 1 applies where an individual's adjusted taxable income does not exceed the higher income free area or where the individual or their partner is receiving a prescribed social security or veterans' payment (clause 1 of Schedule 1 to the Family Assistance Act refers). Clause 3 of Schedule 1 then sets out the overall rate calculation process for Part A where method 1 applies. Rent assistance is a possible component of an individual's maximum rate (step 1 of the method statement in clause 3 refers).

Method 3 applies where the individual has no FTB children (but has one or more regular care children). In these circumstances, an individual's Part A rate is essentially an income-tested rent assistance payment.

The rules for payment of rent assistance are set out in clauses 38B to 38K of Schedule 1 to the Family Assistance Act. Clause 38C outlines the eligibility conditions for rent assistance. One of these conditions is that the individual has at least one rent assistance child . The concept of a rent assistance child is then defined in clause 38B.

An FTB child is a rent assistance child if the FTB child rate in clause 7 (amended as the result of the amendments above at item 6) for the child exceeds the base FTB child rate, putting aside any care percentage in relation to the child. The base FTB child rate is defined in clause 8, by reference to the FTB child rate in clause 26 (amended as the result of the amendments above to clause 26).

This will have a flow-on effect for the concept of rent assistance child and will mean that the FTB child rate for a 16 to 19 (end of calendar year they turn 19) year old in full-time secondary study (which will be equivalent to the higher 13 to 15 year FTB child rate) will exceed the base FTB child rate for the child and the child will therefore also be a rent assistance child.

A regular care child (defined in subsection 3(1) of the Family Assistance Act as a child who would be an FTB child of the individual except that the individual has 14 per cent or more and less than 35 per cent care) is a rent assistance child if the child is under 16 and is not an absent overseas regular care child (as defined in section 63AA of the Family Assistance Act).

Item 10 amends paragraph 38B(3)(a) of Schedule 1 to the Family Assistance Act so that the concept of rent assistance child also includes a regular care child who is a senior secondary school child as set out in new section 22B.

However, a regular care child aged 16 to 19 who is a senior secondary school child would not be a rent assistance child if the child is an absent overseas regular care child (in the same way as a regular care child under 16 who is an absent overseas regular care child is not a rent assistance child under the current rules).

Indexation

The new FTB child rates would be subject to indexation on 1 July of each year in accordance with movements in the Consumer Price Index, on the same basis as the indexation arrangements for other FTB child rates. Indexation is provided for in Schedule 4 to the Family Assistance Act. This would ensure continued parity between the new FTB child rates and the relevant existing FTB child rates.

Item 11 repeals items 1, 2 and 3 of the table at clause 2 of Schedule 4 and substitutes an item which covers all items in the table at clause 7 as amounts which are to be indexed. The items are given the abbreviation FTB child rate ( A1 ).

Item 12 then repeals items 1, 2 and 3 of the table at subclause 3(1) and inserts indexation of the FTB child rate (A1) as described above, having regard to the same reference and base quarter as currently occurs.

Amendments to the Family Assistance Administration Act

Where an individual has a rate of FTB calculated by reference to an estimate of their adjusted taxable income, their entitlement may be reconciled at a time set out in Subdivision D of Division 1, Part 3 of the Family Assistance Administration Act. The relevant reconciliation time for an individual who has provided an estimate of another individual's adjusted taxable income, where the other individual has turned 16 and would be an FTB child of the first individual if their adjusted taxable income were less than the cut-out amount in subsection 22A(2) of the Family Assistance Act, is the earlier of the following times after the end of the relevant income year:

when the first individual notifies the amount of the other individual's adjusted taxable income; or
when the Secretary becomes satisfied that the amount of the other individual's adjusted taxable income can be worked out without receiving a notification from the first individual.

The amendment made by item 13 provides that section 32L only applies if the other individual is not a senior secondary school child. If the individual is a senior secondary school child, then the child income test does not apply (see amendments to section 22A of the Family Assistance Act at item 2 above). For the purpose of the child income test, an individual exempted from the FTB activity test is not a senior secondary school child (as the result of new subparagraph 22B(1)(b)(iii)).

Amendments to the Social Security Act

Item 14 is a technical amendment, consequential to item 15 .

Item 15 inserts new subsections 543A(2AA) and (2AB).

The measure contained in this item will preclude full-time secondary school or vocational education and training (VET equivalent) students, aged 16 to 17, from receiving youth allowance unless they are independent, are required to live away from home or were receiving youth allowance immediately before starting that course. The amendments in this item preclude these students from receiving youth allowance by amending the provisions relating to the minimum age requirement for youth allowance.

Section 543A prescribes the minimum age requirement for youth allowance. Paragraph 543A(2)(b) provides that, subject to subsections 543A(2A) and (2B), a person is taken to have attained the minimum age for youth allowance where they are undertaking full-time study and are either at least 16 years old, or are 15 years old and independent.

New subsection 543A(2AA) provides that paragraph 543A(2)(b) does not apply to a person who is aged 16 or 17 and who is undertaking full-time study in respect of a secondary course* at a secondary school* or a VET institution* (*within the meaning of the Student Assistance Act 1973 ) unless:

the person is independent;
the person is taken by section 1067D to be required to live away from home; or
the person was receiving youth allowance immediately before starting that course.

New subsection 543A(2AB) provides that, for the purposes of subsection (2AA), a secondary course is a course that is determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act.

Item 16 inserts new points 1067G-F31 and 1067G-F32 into Submodule 6 of Module F of the Youth Allowance Rate Calculator.

A youth allowance recipient who is not independent may have their rate of youth allowance decreased under the parental income test (PIT) contained in Module F of section 1067G. Broadly, the PIT works by reducing a youth allowance recipient's rate of payment by 20 per cent of the recipient's parental income above a certain threshold amount for the appropriate tax year .

The 20 per cent reduction is spread across people who share the same combined parental income (the family pool) and who receive youth allowance or other income support payments under the ABSTUDY Living Allowance or Group 2 School Fees Allowance (means-tested component) and Assistance for Isolated Children (AIC) (Additional Boarding Allowance students) schemes. That is, if more than one person in a family pool receives youth allowance, or the abovementioned ABSTUDY or AIC payments, the 20 per cent reduction is split amongst those people in the family pool in proportion to their respective maximum basic rates of income support.

Where a person in the family pool becomes excluded from receiving youth allowance, the 20 per cent reduction will be spread amongst the remaining members of the family pool. This may occur where a person is precluded from receiving youth allowance as a result of the amendments at item 15 which preclude full-time secondary students aged 16 to 17 from receiving youth allowance in certain circumstances.

The amendments in this item will address this issue, allowing people who meet the new definition of a senior secondary school child and are precluded from receiving youth allowance as a result of the amendments in item 15 to be included in the family pool.

New section 1067G-F31 provides that submodule 6 of Module F applies in relation to an FTB child aged 16 or more who is a senior secondary school child as if the PIT under Module F applied to the person, and prescribes the maximum payment rates to be used for the purposes of submodule 6.

New section 1067G-F32 provides that, for the purposes of submodule 6, senior secondary school child has the same meaning as given by section 22B of the Family Assistance Act (disregarding subparagraph 22B(1)(a)(i) of that Act).

Part 2 - Application and transitional provisions

Item 17 provides application and transitional provisions for the Schedule.

Subitem 17(1 ) provides that the amendment made by item 2 (relating to the child income test) applies in relation to working out if an individual is an FTB child for days on or after 1 January 2012.

Subitem 17(2 ) provides that the amendment made by item 5 (relating to the child income test for an approved care organisation) applies in relation to working out whether an approved care organisation is eligible for FTB for days on or after 1 January 2012.

Subitem 17(3 ) provides that the amendments made by items 6 to 10 (relating to the FTB child rate for 16 to 19 year olds in full-time secondary study or equivalent, and consequential changes to calculations for FTB Part B, multiple birth allowance and rent assistance) apply in relation to working out the rate of FTB for days on or after 1 January 2012.

Subitem 17(4 ) provides a transitional approach to the application of the new child standard rate (base child rate) for method 2 resulting from the amendments to paragraphs 26(2)(a) and (b) by item 7 . If, on or after 1 January 2012, it is necessary to work out an individual's standard rate under Division 2 of Part 3 of Schedule 1 to the Family Assistance Act in relation to an FTB child who turned 18 before 1 January 2012 and who is a senior secondary school child, then the higher base child rate in paragraph 26(2)(b) continues to apply to the FTB child, in substitution for the lower base child rate in paragraph 26(2)(a).

Subitem 17(5 ) provides that the amendment made by item 13 (relating to the relevant reconciliation time if the child income test applies for a child who has turned 16) applies in relation to same-rate benefit periods beginning on or after 1 January 2012.

Subitem 17(6 ) contains a transitional provision which will 'grandfather' existing youth allowance recipients and those people who would have been receiving youth allowance except for the application of a compliance penalty period. This provision ensures that youth allowance recipients have the choice, at the time of implementation, to continue to receive student income support or to transfer to FTB.

The subitem provides that the amendments made by items 14 and 15 do not apply in relation to:

a person who was receiving youth allowance immediately before the commencement of those items; or
a person who would have been receiving youth allowance immediately before the commencement of those items except for the application of a compliance penalty period.


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