A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 5 - Common provisions  

Division 3 - Certain recipients of pensions under the Veterans ' Entitlements Act  

39   Rate of benefit for certain recipients of pensions under the Veterans ' Entitlements Act  

(1)    
In this clause:

30 June 2000 rate
, in relation to an individual, means the amount worked out according to subclause (6).

dependant
has the same meaning as in Division 5 of Part II of the Income Tax Rates Act 1986 as that Act applied to the income year that commenced on 1 July 1999.

family tax assistance person
means:

(a) if the Secretary is satisfied in relation to an individual as described in subparagraph (2)(a)(iii) - the individual; or

(b) if the Secretary is not so satisfied - the individual ' s partner.

partner
, in relation to an individual, means the person who:

(a) was the partner of that individual immediately before 1 July 2000; and

(b) has continued, at all times on and after that day, to be the partner of the individual.

special Part A rate
in relation to an individual, means the amount worked out according to subclause (7).

(2)    
Subject to subclause (3), this clause applies to an individual if:

(a) one or more of the following subparagraphs are satisfied:

(i) immediately before 1 July 2000, the individual or the individual ' s partner was receiving family allowance under Part 2.17 of the Social Security Act 1991 ;

(ii) immediately before 1 July 2000, the individual or the individual ' s partner was receiving family tax payment under Part 2.17AA of that Act;

(iii) the Secretary is satisfied that Schedule 7 to the Income Tax Rates Act 1986 applied to the individual or the individual ' s partner, in respect of the income year that commenced on 1 July 1999, in accordance with subsection 20C(2) of that Act or would have so applied if sections 20E, 20F and 20H of that Act had not been enacted; and

(b) the individual or the individual ' s partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:

(i) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to the individual or partner as a veteran; or

(ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or

(iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or

(iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a Peacekeeping Force; and

(c) neither the individual nor the individual ' s partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:

(i) a social security pension; or

(ii) a social security benefit; or

(iii) a service pension; or

(iv) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 ; and

(d) at all times on and after 1 July 2000:

(i) the individual or the individual ' s partner has been eligible for family tax benefit or would have been so eligible if the individual or partner had not been receiving a pension referred to in paragraph (b); and

(ii) the individual ' s or partner ' s Part A rate of family tax benefit has been, or would have been, greater than nil; and

(e) the individual ' s adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive) has exceeded the individual ' s income free area under clause 19 of this Schedule; and

(ea) the individual ' s adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for the income year that commenced on 1 July 2008 and every succeeding income year has exceeded the individual ' s income free area under clause 38N of this Schedule; and

(f) the individual ' s Part A rate worked out according to Part 2, 3 or 3A of this Schedule is not, and never has been, equal to, or greater than, the individual ' s 30 June 2000 rate.

(3)    
Subparagraph (2)(a)(iii) cannot be satisfied in relation to an individual unless the individual or the individual ' s partner had, immediately before 1 July 2000, at least one dependant.

(4)    
In spite of any other provision of this Schedule, the Part A rate of an individual to whom this clause applies is the individual ' s saved Part A rate.

(5)    
An individual ' s saved Part A rate is the lower of:

(a) the individual ' s 30 June 2000 rate; and

(b) the individual ' s special Part A rate.

(6)    
The 30 June 2000 rate for an individual is worked out using the following method statement. Method statement

(7)    
An individual ' s special Part A rate is the individual ' s Part A rate of family tax benefit worked out:

(a) in accordance with Part 2, 3 or 3A of this Schedule; and

(b) as if neither the individual nor the individual ' s partner was receiving a pension referred to in paragraph (2)(b).

(8)    
An individual ' s 1999-2000 family tax assistance component is the amount worked out according to the formula:

$200 × Number of dependants

where:

number of dependants
is the total number of dependants the family tax assistance person had on 30 June 2000.