A New Tax System (Family Assistance) Act 1999
This Act extends to Norfolk Island.
S 2A inserted by No 59 of 2015, s 3 and Sch 2 item 51, effective 1 July 2016. No 59 of 2015, s 3 and Sch 2 Pt 2 contain the following transitional provisions:
Part 2 - Transitional provisions
…
Division 8 - Family assistance
377 Definitions
377
In this Division:family tax benefit
378 Eligibility for family tax benefit and single income family supplement in respect of periods before final transition time
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 .
378
The amendments of the A New Tax System (Family Assistance) Act 1999 made by Part 1 of this Schedule, so far as they relate to eligibility for family tax benefit or single income family supplement in respect of a period, apply in relation to a period that began at or after the final transition time. 379 Eligibility for stillborn baby payment
379
The amendments of the A New Tax System (Family Assistance) Act 1999 made by Part 1 of this Schedule, so far as they relate to eligibility for a stillborn baby payment in respect of a child, apply in relation to a child if the child ' s delivery occurred at or after the final transition time. 380 Absences of FTB child etc. from Australia before final transition time
(1)
If, immediately after the final transition time:
(a) an individual was ordinarily resident on Norfolk Island; and
(b) the individual was absent from Australia;sections 24 , 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule) have effect as if that absence had begun immediately after the final transition time.
(2)
If, immediately after the final transition time:
(a) an individual was ordinarily resident on Norfolk Island; and
(b) the individual was in Australia;then, for the purposes of sections 24 , 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule), disregard any absence of the individual from Australia before the final transition time.
(3)
In this item:Australia
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule).
381 Early claims
381
If:
(a) a claim for family tax benefit was made during the 8-week period ending at the final transition time; and
(b) when the claim was made, the claimant was ordinarily resident on Norfolk Island; and
(c) assuming that the claim had been made immediately after the final transition time, it would have been in accordance with Subdivision A of Division 1 of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ;the claim is taken to have been made immediately after the final transition time.
HistoryS 381 amended by No 33 of 2016, s 3 and Sch 2 item 1, by substituting " 8-week " for " 4-week " in para (a), effective 24 March 2016.
…
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.