A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO 2) 1999 (REPEALED)

SCHEDULE 10 - TAX LAWS  

Taxation Administration Act 1953  

69   Saving provision - Income Tax Assessment Act 1997  

(1)    
Despite the amendments of the Income Tax Assessment Act 1997 made by this Schedule, that Act as in force immediately before the commencement of item 1 of this Schedule continues to apply, in respect of:

(a) an eligible family payment; or

(b) an exceptional circumstances relief payment within the meaning of the Farm Household Support Act 1992 ;

received during the 2000-2001 year of income or a later year of income, as if those amendments had not been made.

(2)    
In this item:

eligible family payment
means any of the following payments:

(a) family allowance;

(b) family allowance advance;

(c) family tax payment;

(d) maternity allowance;

(e) maternity immunisation allowance;

(f) parenting payment (non-benefit PP (partnered));

(g) so much of parenting payment (benefit PP (partnered)) as is included by way of provisional rate of parenting payment up to the maximum basic component of the parenting payment worked out using the method statement in point 1068B-A3;

within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of this Schedule.