A New Tax System (Family Assistance) Act 1999
This section applies for the purposes of paragraphs 117(a) and 120(a) .
123(2)
This subsection applies to an individual on a day if: (a) in relation to that day, a determination under section 16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and (b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.
123(3)
This subsection applies to an individual on a day if: (a) in relation to that day, a determination under section 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and (b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and (c) the determination is made as a result of a claim made in:
(i) the income year in which that day occurs; or
(ii) either of the next 2 income years.
123(4)
This subsection applies to an individual on a day if: (a) in relation to that day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and (b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and (c) the determination is made as a result of a claim made in:
(i) the income year in which that day occurs; or
(ii) a later income year.
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