A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 5 - Common provisions  

Division 2B - Rent assistance  

Subdivision B - Offsetting for duplicate rent assistance  

38K   Offsetting for duplicate rent assistance under family assistance and veterans ' entitlements law  


When this clause applies

(1)    
This clause applies if:


(a) a decision (the veterans ' entitlements decision ) was made that rent assistance was to be included when calculating an individual ' s, or an individual ' s eligible partner ' s, rate of service pension, income support supplement or veteran payment for a day; and


(b) when the veterans ' entitlements decision was made, no decision (the family assistance decision ) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual ' s Part A rate of family tax benefit for that day had been made; and


(c) after the veterans ' entitlements decision was made, the family assistance decision was made; and


(d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.

Note:

For the definition of eligible partner see subclause ( 5 ).



Part A rate to be reduced

(2)    
The individual ' s Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 38J ) is to be reduced:


(a) first, by the individual ' s annual veterans ' entitlements RA amount for that day (see subclause ( 3 )); and


(b) then, by the individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day (see subclause ( 4 )).

However, it is not to be reduced to less than:


(c) if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision - nil; and


(d) if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.

(3)    


The individual ' s annual veterans ' entitlements RA amount for that day is the amount worked out as follows: Method statement

Step 1.

Work out the rate (if any) of service pension, income support supplement or veteran payment (the actual payment ) that was payable to the individual for that day.


Step 2.

Work out the rate (if any) of service pension, income support supplement or veteran payment (the notional payment ) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual ' s service pension, income support supplement or veteran payment for that day.


Step 3.

Subtract the notional payment from the actual payment. The difference is the individual ' s provisional veterans ' entitlements RA amount for that day.


Step 4.

Divide the individual ' s provisional veterans ' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual ' s annual veterans ' entitlements RA amount for that day.


(4)    


The individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day is the amount worked out as follows: Method statement

Step 1.

Work out the rate (if any) of service pension, income support supplement or veteran payment (the actual payment ) that was payable to the individual ' s eligible partner for that day.


Step 2.

Work out the rate (if any) of service pension, income support supplement or veteran payment (the notional payment ) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner ' s service pension, income support supplement or veteran payment for that day.


Step 3.

Subtract the notional payment from the actual payment. The difference is the eligible partner ' s provisional veterans ' entitlements RA amount for that day.


Step 4.

Divide the eligible partner ' s provisional veterans ' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day.


(5)    
For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple).




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