A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 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:
Assessment Act
commencement day
Family Assistance Act
Family Assistance Administration Act
Registration and Collection Act
then, despite that Subdivision, the revocation of the determination takes effect at the beginning of 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.
100 Definitions
100
In the Part:
means the
Child Support (Assessment) Act 1989
.
means the day on which this Schedule commences.
[
ie 1 July 2010]
means the
A New Tax System (Family Assistance) Act 1999
.
means the
A New Tax System (Family Assistance) (Administration) Act 1999
.
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The existing care determination is taken to have been revoked immediately before the commencement day.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;
(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;
(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.
This section applies if:
(a) a determination of an individual ' s percentage of care for a child is made under section 35A or 35B ; and
(b) 2 percentages of care were determined for the purposes of subsection 35C(2) in relation to the individual; and
(c) the determination is not suspended under subsection 35PA(2) or 35QA(2) .
35L(2)
Until a revocation of the determination takes effect, or a suspension of the determination takes effect, under Subdivision E of this Division:
(a) the percentage of care referred to in subsection 35C(3) applies to each day in a care period that occurs in the interim period for the determination; and
(b) the percentage of care referred to in subsection 35C(4) applies to each day in a care period that does not occur in the interim period for the determination.
S 35L substituted by No 36 of 2018, s 3 and Sch 1 item 19, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35L formerly read:
then: S 35L(1) amended by No 98 of 2012, s 3 and Sch 5 items 9 and 10, by inserting
"
and
"
at the end of para (b) and inserting para (ba), applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012). S 35L(3) amended by No 98 of 2012, s 3 and Sch 5 item 11, by substituting
"
Subject to subsection (5), the
"
for
"
The
"
, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012). S 35L(5) inserted by No 98 of 2012, s 3 and Sch 5 item 12, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012). the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect. S 35L(6) inserted by No 98 of 2012, s 3 and Sch 5 item 12, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
SECTION 35L Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual
2 percentages of care
35L(1)
If:
(a)
a determination of an individual
'
s percentage of care for a child is made under section 35A or 35B; and
(b)
section 35C or 35D applied in relation to the individual; and
(ba)
in accordance with subsection 35C(2) or 35D(2), 2 percentages of care are determined in relation to the individual;
(c)
the percentage of care referred to in subsection 35C(3) or 35D(3) applies during the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect; and
(d)
the percentage of care referred to in subsection 35C(4) or 35D(4) applies after the end of the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect.
35L(2)
The
interim period
for the determination:
(a)
starts on the application day for the determination; and
(b)
ends at the end of the earliest of the following days:
(i)
the day specified by the Secretary;
(ii)
if section 35C applied in relation to the individual
-
the day before the day on which the action referred to in paragraph 35C(1)(c) ends;
(iii)
if section 35D applied in relation to the individual
-
the day before the day on which the action referred to in subparagraph 35D(1)(c)(ii) ends;
(iv)
if a care arrangement in relation to the child begins to apply on a day after the application day for the determination
-
the day before the day on which the care arrangement begins to apply.
35L(3)
Subject to subsection (5), the day specified by the Secretary under subparagraph (2)(b)(i) must be the last day in the 14 week period, or such other longer period as is specified under subsection (4), that starts on the change of care day for the individual.
35L(4)
If the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child, the Secretary may specify a period of up to 26 weeks for the purposes of subsection (3).
35L(5)
If the Secretary is satisfied that special circumstances exist in relation to the child, the day specified by the Secretary under subparagraph (2)(b)(i) may be a day that is earlier than the last day referred to in subsection (3).
Single percentage of care
35L(6)
If:
(a)
a determination of an individual
'
s percentage of care for a child is made under section 35A or 35B; and
(b)
section 35C applied in relation to the individual; and
(c)
in accordance with subsection 35C(5), a single percentage of care is determined in relation to the individual;
S 35L 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.
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