Family Assistance Amendment (Further 2008 Budget Measures) Act 2009 (49 of 2009)

Schedule 2   Non-payment of family tax benefit for non-lodgment of tax returns

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

7   Application - amendment commencing on 1 July 2009

(1) The amendment made by item 3 applies in relation to a variation made under subsection 28(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 before, on or after the commencement of that item (regardless of whether the determination being varied was made before, on or after that commencement).

(2) However, subitem (1) does not apply in relation to a variation made before the commencement of this item if each person mentioned in subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) (Administration) Act 1999 and required to lodge an income tax return for the cancellation income year concerned had lodged the return before that commencement.

(3) In relation to a variation made before the commencement of this item to which subitem (1) applies, the period referred to in paragraph (a) of the definition of grace period in subsection 32AB(8) or 32AC(10) of the A New Tax System (Family Assistance) (Administration) Act 1999 is taken to begin on 1 July 2009 (instead of the day the variation is made).