Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006 (82 of 2006)

Schedule 11   Definition

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

2   Application of amendment

(1) The amendment made by this Schedule applies in relation to a debt owed in respect of family tax benefit against which an income tax refund is to be applied, if the income tax refund is determined on or after 1 July 2002 (irrespective of the income year to which the refund relates or when the debt is determined).

(2) The amendment made by this Schedule applies in relation to a debt owed in respect of child care benefit against which an income tax refund is to be applied, if both:

(a) the debt is determined on or after 1 July 2006; and

(b) the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).