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

8   Application - amendment commencing on 1 July 2010

(1) The amendment made by item 6 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 affect a person's entitlement to be paid family tax benefit before that commencement.

(3) If more than 3 variations had been made before the commencement of this item in relation to a claimant, section 32AE of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Act, applies in relation to all of those variations (instead of 3 of those variations).

(4) Subitems (1) and (3) do 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.