A New Tax System (Family Assistance) (Administration) Act 1999

S 233 amended by No 22 of 2017, s 3 and Sch 1 item 219, by inserting " (1) " before " Payments " , effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 233(2) substituted by No 38 of 2020, s 3 and Sch 4 item 3, effective 9 April 2020. S 233(2) formerly read:

233(2)
Subsection (1) does not apply to so much of a payment as is described in the table.

Amounts to which subsection (1) does not apply
Item	If this kind of payment is made:	Subsection (1) does not apply to this much of the payment:
1	a payment of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) to an individual	so much of the payment as exceeds the amount that would have been paid to the individual if:
		(a)	the individual were entitled to be paid CCS instead of ACCS; and
		(b)	the individual ' s applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3); and
		(c)	the activity test result for the individual had been 100
2	a payment of ACCS (transition to work)	so much of the payment as exceeds the amount that would have been paid to the individual if:
		(a)	the individual were entitled to be paid CCS instead of ACCS; and
		(b)	the individual ' s applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3)
3	a payment of ACCS (child wellbeing) to an approved provider of a service	so much of the payment as exceeds the amount that would have been paid to the provider if:
		(a)	the percentage in subclause 9(1) of Schedule 2 to the Family Assistance Act were 85% instead of 100%; and
		(b)	the deemed activity test result for the provider had been 100
4	a payment of an amount under an agreement entered into under section 85GA (funding agreements) of the Family Assistance Act	the whole of the payment

S 233(2) inserted by No 22 of 2017, s 3 and Sch 1 item 220, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 233(3) inserted by No 38 of 2020, s 3 and Sch 4 item 4, effective 1 July 2020. No 38 of 2020, s 3 and Sch 4 item 5 contains the following transitional provision:

5 Transitional - Minister ' s rules for the financial year beginning on 1 July 2020  
5
Despite paragraph 233(4)(a) of the A New Tax System (Family Assistance) (Administration) Act 1999 , as inserted by this Part, Minister ' s rules for the purposes of subsection 233(3) of that Act for the financial year beginning on 1 July 2020 may be made during that financial year.

Former s 233(3) repealed by No 38 of 2020, s 3 and Sch 4 item 3, effective 9 April 2020. S 233(3) formerly read:

233(3)
For the purposes of paragraph (b) of table items 1 and 2, the individual ' s applicable percentage for the purposes of an amount of CCS is:

(a) worked out using the individual ' s adjusted taxable income for the income year concerned, if known at the time the payment is made; or

(b) if the individual ' s adjusted taxable income for the income year concerned is not known at the time the payment is made:

(i) worked out using an estimate of the individual ' s adjusted taxable income (if any) in accordance with Division 4 of Part 3A; or

(ii) if there is no such estimate - 85%.

Former s 233(3) inserted by No 22 of 2017, s 3 and Sch 1 item 220, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 233(4) inserted by No 38 of 2020, s 3 and Sch 4 item 4, effective 1 July 2020. For transitional provision, see note under s 233(3) .

S 233(5) inserted by No 38 of 2020, s 3 and Sch 4 item 4, effective 1 July 2020. For transitional provision, see note under s 233(3) .