A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision C - Variation of determinations  

SECTION 31B   Variation of instalment entitlement determination to reflect revised maintenance income estimates  

31B(1)    
If:

(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and

(b) that determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an estimate of the claimant's maintenance income in a particular income year; and

(c) the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and

(d) if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.

31B(2)    
A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:

(a) the day after the end of the last instalment period before the variation takes place;

(b) the first day of the income year to which the revised estimate relates.

31B(3)    

If:

(a) when the variation under this section takes place, a variation of the determination is in force under section 27 , 27A , 28 , 28A , 28B , 30 , 30A or 30B or subsection 29(2) ; and

(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section or subsection prevails over the variation under this section.