A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 3 - Part A rate (Method 2)  

Division 1 - Overall rate calculation process  

25C   Energy supplement  

(1)    
Paragraph (e) of step 1 of the method statement in clause 25 does not apply to an individual on or after the commencement of this clause unless:


(a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and


(b) the individual ' s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule.

(2)    
However, if:


(a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day ) on or after 20 September 2016; or


(b) the individual ' s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day ) on or after 20 September 2016;

then paragraph (e) of step 1 of the method statement in clause 25 does not apply, and never again applies, to the individual from:


(c) if the applicable day is before the commencement of this clause - the start of the day this clause commences; or


(d) if the applicable day is on or after the commencement of this clause - the start of the applicable day.




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