A New Tax System (Family Assistance) Act 1999

PART 2 - INTERPRETATION  

Division 3 - Various interpretative provisions  

SECTION 8   Extended meaning of Australian resident - hardship and special circumstances  

8(1)    


The Secretary may, in accordance with the Minister ' s rules, determine:


(a) that an individual who is not an Australian resident is taken to be an Australian resident for the purposes of Division 2 of Part 4A (eligibility for CCS); and


(b) if the determination is for a period - the period in respect of which the person is taken to be an Australian resident.


8(2)    
The Secretary may make a determination under subsection (1) if the Secretary is satisfied that:


(a) hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or


(b) because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely.


8(3)    
Minister ' s rules made for the purposes of subsection (1) may prescribe matters to which the Secretary must have regard in making determinations under subsection (1), including time limits for periods referred to in paragraph (1)(b).


8(4)    
(Repealed by No 22 of 2017)


8(5)    


(Repealed by No 108 of 2006)



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