A New Tax System (Family Assistance) Act 1999

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE

Subdiv D inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following transitional and application provisions:

100 Definitions  
100
In the Part:

Assessment Act
means the Child Support (Assessment) Act 1989 .

commencement day
means the day on which this Schedule commences. [ ie 1 July 2010]

Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Registration and Collection Act
Act means the Child Support (Registration and Collection) Act 1988 .

Division 3 - Amendments of the family assistance law

107 Transitional - existing percentage of care under the Family Assistance Act  
(1)
This item applies if:

(a) before the commencement day, the Secretary has determined (the existing care determination ), under subsection 22(6A) of the Family Assistance Act, a percentage of a period during which a child was, or will be, in the care of an individual; and

(b) the individual ' s percentage of care under the existing care determination applies immediately before the commencement day.

(2)
The existing care determination is taken to have been revoked immediately before the commencement day.

(3)
The Secretary is taken, on the commencement day, to have determined (the new care determination ) under section 35B of the Family Assistance Act, as inserted by this Act, a percentage that is equal to the individual ' s percentage of care under the existing care determination to be the individual ' s percentage of care for the child during the period.

(4)
Sections 35C and 35D of the Family Assistance Act, as inserted by this Act, are taken not to have applied in relation to the individual.

(5)
The individual ' s percentage of care for the child under the new care determination applies, for the purposes of the Family Assistance Act as amended by this Act, on and from the commencement day unless a revocation of the determination under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, takes effect.

(6)
The new care determination may be revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, in the same way, and in the same circumstances, in which a determination made under Subdivision D of that Division, as inserted by this Act, may be revoked.

(7)
If:

(a) the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and

(b) the date of effect of the revocation under that Subdivision would, apart from this subitem, be a day before the commencement day;

then, despite that Subdivision, the revocation of the determination takes effect at the beginning of the commencement day.

(8)
If:

(a) the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and

(b) on the revocation of the new care determination, another determination of the individual ' s percentage of care for the child during the care period is made under section 35A or 35B of the Family Assistance Act, as inserted by this Act; and

(c) the application day for the other determination would, apart from this subitem, be a day before the commencement day;

then, despite subsections 35K(2) and (3) of the Family Assistance Act as inserted by this Act, the application day for the other determination is the commencement day.

(9)
Sections 54K and 54L of the Assessment Act do not apply in relation to the new care determination.

(10)
The Secretary is taken, on the commencement day, to have notified the individual of the effect of this item.
108 Transitional - family tax benefit for a past period  
(1)
This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit for a past period is made before, on or after the commencement day; and

(b) the past period occurs before the commencement day.

(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.
109 Transitional - pending family tax benefit claims  
(1)
This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit was made before the commencement day; and

(b) the claim is not a claim for payment of family tax benefit for a past period; and

(c) the claim has not been determined before the commencement day.

(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.

(3)
If the Secretary makes a determination under subsection 22(6A) of the Family Assistance Act, as it continues to apply under subitem (2) in relation to the claim, the Secretary is taken, for the purposes of item 107 of this Schedule, to have made the determination before the commencement day.
110 Application - sections 35A and 35B of the Family Assistance Act  
(1)
Sections 35A and 35B of the Family Assistance Act, as inserted by this Act, apply in relation to a claim under Part 3 of the Family Assistance Administration Act that is made on or after the commencement day.

(2)
Subitem (1) does not apply to a claim under that Part if:

(a) the claim is a claim for payment of family tax benefit for a past period; and

(b) the past period occurs before the commencement day.
111 Application - section 35T of the Family Assistance Act  
111
Section 35T of the Family Assistance Act, as inserted by this Act, applies in relation to a determination that is made under Subdivision B of Division 4 of Part 5 of the Assessment Act, as inserted by this Act, on or after the commencement day.

S 35D repealed by No 36 of 2018, s 3 and Sch 1 item 11, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35D formerly read:

SECTION 35D Percentage of care if action taken to make a new care arrangement in relation to a child  
35D(1)
This section applies in relation to an individual (the adult ) if:

(a) a care arrangement (the current care arrangement ) applies in relation to a child; and

(b) the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during the care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and

(c) an individual who has reduced care of the child:

(i) has not taken reasonable action to ensure that the current care arrangement is complied with; but

(ii) has taken reasonable action to make another care arrangement (the new care arrangement ) in relation to the child; and

(d) the Secretary is satisfied that, if the new care arrangement were to be made, the extent of care that the individual who has reduced care of the child would have under that arrangement during the care period would be:

(i) more than the actual care of the child that the Secretary is satisfied that the individual has had, or will have, during that period; but

(ii) less than the extent of care of the child that the individual should have had, or is to have, under the current care arrangement during that period; and

(e) the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child.

Note:

This section does not apply in certain circumstances, see section 35F.

35D(2)
The Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.

35D(3)
The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult would have under the new care arrangement during the care period if it were to be made.

35D(4)
The second percentage of care is to be:

(a) if section 35A applies in relation to the adult - 0%; or

(b) if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the new care arrangement were not to be made.

S 35D inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.