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 CB - Non-entitlement to FTB on estimated income basis  

SECTION 32AM   Exception - determined circumstances  

Scope

32AM(2)    
This section applies if the Secretary is satisfied that:

(a) on a day (the determined circumstances day ) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual ' s partner (if any) or both; and

(b) the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

32AM(2)    
The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(a).

Trigger day is on or before exclusion day

32AM(3)    
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.

Trigger day is after exclusion day

32AM(4)    
If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.

Secretary ' s determinations - general

32AM(5)    
A determination under subsection (3) or (4):

(a) has effect in accordance with its terms; and

(b) is not a legislative instrument.

Trigger day for determined circumstances

32AM(6)    
In this section:

trigger day
means the later of:

(a) the determined circumstances day; and

(b) 1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.

Note:

For the meaning of consecutive year , see subsection 32AF(1) . For the meaning of exclusion day , see subsection 32AF(3) .