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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision C - Variation of determinations  

SECTION 29   Variation of instalment entitlement determination where failure to provide information  

29(1)    
This section applies if:


(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and


(b) the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:


(i) the particular day or any later day;

(ii) any day or days in the past when the determination was in force;

requires the claimant or the claimant ' s partner under Division 1 of Part 6 to give information or produce documents; and


(c) the claimant or the claimant ' s partner refuses or fails to comply with the requirements.

Consequences of section applying

29(2)    
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.

29(2A)    


Without limiting subsection (2), if the information or documents required relate to:


(a) the claimant ' s eligibility for rent assistance; or


(b) the amount of rent assistance to be added in calculating the claimant ' s rate of family tax benefit;

the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.


29(2B)    


Without limiting subsection (2), if the Secretary considers that the information or document is relevant to whether an individual is a senior secondary school child, the Secretary may vary the determination so as to disregard the individual for the purposes of working out whether the claimant is entitled to be paid family tax benefit, and it so the rate at which it is to be paid:


(a) for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or


(b) for any later day on which the determination was or will be in force specified by the Secretary in the variation.



Consequences of later provision of information or documents

29(3)    


If:


(a) under subsection (2), (2A) or (2B), the Secretary varies the determination; and


(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (2), (2A) or (2B).





This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.