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

PART 2 - INTERPRETATION  

SECTION 3   Definitions  

3(1)    


In this Act, unless the contrary intention appears:

AAT
(Repealed by No 38 of 2024)

AAT Act
(Repealed by No 38 of 2024)

AAT first review
(Repealed by No 38 of 2024)

AAT second review
(Repealed by No 38 of 2024)

AAT single review
(Repealed by No 38 of 2024)

ABN
(short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

advance assessment day
, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b) .

agency
means:


(a) the Department; or


(b) the Human Services Department.


(c) (Repealed by No 48 of 2009)


(d) (Repealed by No 32 of 2011)

allocation rules
means the Minister ' s rules prescribed under section 198A .

amount of the entitlement
(Repealed by No 22 of 2017)

appropriate State/Territory body
(Repealed by No 125 of 2019)

appropriate State/Territory support agency
has the meaning given by subsection 204K(7) .

approved centre based long day care service
(Repealed by No 22 of 2017)

approved child care service
has the meaning given by section 194G .

approved family day care service
(Repealed by No 22 of 2017)

approved in-home care service
(Repealed by No 22 of 2017)

approved occasional care service
(Repealed by No 22 of 2017)

approved outside school hours care service
(Repealed by No 22 of 2017)

approved provider
means a provider for which an approval is in effect under Division 1 of Part 8 (and does not include a provider whose approval as a provider under that Part is suspended).

ART
means the Administrative Review Tribunal.

ART Act
means the Administrative Review Tribunal Act 2024 .

ART child care provider review
has the meaning given by section 138 .

ART Principal Registrar
means the Chief Executive Officer and Principal Registrar of the ART.

ART review
has the meaning given by section 111 .

audit team
, in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert.

Bank
includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the meaning of the Banking Act 1959 .

care percentage decision
means a decision to the extent that the decision involves (wholly or partly):


(a) a determination of an individual ' s percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or


(b) a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision.

CCB %
(Repealed by No 22 of 2017)

CCS quarter
has the meaning given by subsection 67CE(3) .

CCS reconciliation conditions
has the meaning given by section 103A .

ceases
(Repealed by No 22 of 2017)

ceases to be enrolled
has the meaning given by section 200B .

centrelink program
has the same meaning as in the Human Services (Centrelink) Act 1997 .

Chief Executive Centrelink
has the same meaning as in the Human Services (Centrelink) Act 1997 .

Chief Executive Medicare
has the same meaning as in the Human Services (Medicare) Act 1973 .

child care decision
has the meaning given by section 103 .

child care provider decision
has the meaning given by subsection 138(4) .

child care service payment
means:


(a) a fee reduction amount payable to a provider under section 67EB ; or


(b) a payment prescribed by the Minister ' s rules that is made to approved providers under a scheme or program (however described) administered by the Department.

civil penalty order
(Repealed by No 22 of 2017)

civil penalty provision
has the same meaning as in the Regulatory Powers Act.

complying written arrangement
has the meaning given by subsection 200B(3) .

decision
has the same meaning as in the ART Act.

departure authorisation certificate
means a certificate under Subdivision D of Division 5 of Part 4 .

departure prohibition order
means an order under Subdivision A of Division 5 of Part 4 (including such an order varied under Subdivision C of that Division).

early claim day
, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.

Education and Care Services National Law
means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.).

eligibility rules
(Repealed by No 22 of 2017)

emergency or disaster
has the meaning given by subsection 205C(2) .

enrolled
has the meaning given by section 200B .

enrolment notice
means a notice given under subsection 200A(1) , (2) or (3) .

entitled to be paid family tax benefit by instalment:
a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.

estimated income basis
: family tax benefit is worked out on an estimated income basis if it is worked out on the basis referred to in subsection 20(1) , (2A) or (3) .

Executive Director
(Repealed by No 38 of 2010)

executive officer
(Repealed by No 22 of 2017)

Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

family assistance law
means any one or more of the following:


(a) this Act;


(b) the Family Assistance Act;


(c) any instrument (including regulations) made under this Act or the Family Assistance Act;


(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000 .

family tax benefit advance
means the advance mentioned in Division 2 of Part 3 .

fee reduction amount
has the meaning given by subsection 67EB(2) .

fee reduction decision
has the meaning given by subsection 67EB(2) .

financial institution
means a corporation that is an ADI for the purposes of the Banking Act 1959 .

first deadline
has the meaning given by section 103B .

flexible PPL day
has the same meaning as in the Paid Parental Leave Act 2010 .

FTB advance debt
has the meaning given by section 71A .

guidance and appeals panel
has the same meaning as in the ART Act.

guidance and appeals panel proceeding
has the same meaning as in the ART Act.

head
of an agency means:


(a) in the case of the Department - the Secretary; or


(b) in the case of the Human Services Department - the Chief Executive Officer of Services Australia.


(c) (Repealed by No 48 of 2009)


(d) (Repealed by No 32 of 2011)

Human Services Department
means Services Australia.

Human Services Minister
(Repealed by No 104 of 2020)

immunisation grace period
has the meaning given by subsection 67CD(9) .

income tax refund
means an amount payable to a person:


(a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986 ; or


(b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936 ; or


(c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:


(i) subsection 106U(1) of the Higher Education Funding Act 1988 ; or

(ia) (Repealed by No 103 of 2013)

(ii) section 154-60 of the Higher Education Support Act 2003 ; or

(iii) section 12ZN of the Student Assistance Act 1973; or

(iv) section 23FA of the VET Student Loans Act 2016 ; or


(d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).

income tax return
has the same meaning as in the Income Tax Assessment Act 1997 .

indexed actual income

(a) for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection 20B(2) ; and


(b) for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection 67DD(2) .

indexed estimate
:


(a) for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection 20A(2) ; and


(b) for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection 67DC(2) .

instalment amount
, in relation to family tax benefit, has the meaning given by subsection 23(2) .

instalment period
, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3) .

large centre-based day care provider
(Repealed by No 66 of 2022)

large child care provider
has the meaning given by section 4A .

large long day care centre operator
(Repealed by No 22 of 2017)

listed child care information provision
has the meaning given by section 219UB .

maximum amount
, in relation to a family tax benefit advance, has the meaning given by section 35D .

maximum PPL period
(Repealed by No 4 of 2023)

medicare program
has the same meaning as in the Human Services (Medicare) Act 1973 .

meets the information requirements
has the meaning given by subsection 67CD(10) .

minimum amount
, in relation to a family tax benefit advance that is paid to an individual, means:


(a) 3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or


(b) if a determination under section 28 of that Act that the individual is eligible for a percentage (the section 28 percentage ) of the family tax benefit for FTB children of the individual is in force - the section 28 percentage of the paragraph (a) amount; or


(c) if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents - the amount rounded down to the nearest cent.

minimum taxable income %
(Repealed by No 53 of 2008)

non-corporate Commonwealth entity
has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .

officer
means an officer of an agency and includes:


(a) the head of the agency; and


(aa) if the agency is the Human Services Department:


(i) the Chief Executive Centrelink; and

(ii) the Chief Executive Medicare; and


(b) an employee of the agency; and


(c) any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.

official
has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .

parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010 .

penalty unit
(Repealed by No 31 of 2014)

permissible staff discount
has the meaning given by subsection 201BA(1) .

person with management or control
has the meaning given by section 194F .

personal information
has the same meaning as in the Privacy Act 1988 .

primary tax
means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953 ), including any such amount that is not yet payable.

Principal Member
(Repealed by No 60 of 2015)

protected information
means:


(a) information about a person that:


(i) was obtained by an officer under the family assistance law; and

(ii) is or was held in the records of the Department; or


(aaa) information about a person that:


(i) was obtained by an officer under the family assistance law; and

(ii) is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or


(aa) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or


(b) information about a person that:


(i) was obtained by an officer under the family assistance law; and

(ii) was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or


(ba) information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or


(c) information to the effect that there is no information about a person held in the records of an agency.

provider
:


(a) has the meaning given by subsection 194A(1) ; and


(b) is affected by sections 230A and 230B .

registered carer
(Repealed by No 22 of 2017)

Regulatory Powers Act
means the Regulatory Powers (Standard Provisions) Act 2014 .

related providers
has the meaning given by subsection 4A(3) .

relevant arrangement
has the meaning given by subsection 200A(3) .

reporting period
(Repealed by No 22 of 2017)

schooling %
(Repealed by No 22 of 2017)

second deadline
has the meaning given by section 103C .

Secretary
means the Secretary of the Department.

social security law
has the same meaning as in the Social Security Act 1991 .

SSAT
(Repealed by No 60 of 2015)

SSAT member
(Repealed by No 60 of 2015)

starts to be enrolled
has the meaning given by section 200B .

statement period
has the meaning given by subsection 201D(7) .

taxable income %
, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.

tax file number
has the same meaning as in Part VA of the Income Tax Assessment Act 1936 .

TFN claim person
:


(a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3 , means:


(i) the claimant; and

(ii) if the claim is for payment of family tax benefit by instalment - the claimant ' s partner (if any) at the time of the claim; and

(iii) if the claim is for payment of family tax benefit for a past period - any partner of the claimant during the past period; or


(b) in relation to a claim made by a claimant for CCS, means:


(i) the claimant; and

(ii) the claimant ' s partner (if any) at the time the claim is made; or


(c) in relation to a claim for a stillborn baby payment in normal circumstances under Division 3 of Part 3 , means:


(i) the claimant; and

(ii) the claimant ' s partner (if any) at the time of the claim; or


(d) in relation to a claim for single income family supplement under Division 4E of Part 3 , means:


(i) the claimant; and

(ii) if the claim is for payment of single income family supplement for a past period - any partner of the claimant during the past period.

TFN determination person
means:


(a) in relation to family tax benefit and:


(i) a determination under which the claimant is entitled to be paid family tax benefit by instalment - the claimant or any partner of the claimant at any time since the determination was made; or

(ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period - the claimant or any partner of the claimant during the past period; or


(b) for the purposes of a determination under Division 3 of Part 3A (payment of child care subsidy and additional child care subsidy) for an individual for a week - the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or


(c) in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period - the claimant or any partner of the claimant during the past period.

TFN substitution person
, in relation to a claim:


(a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or


(b) by an individual for CCS in substitution for an individual who has died; or


(c) by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or


(d) by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act;

means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.

withholding amount
has the meaning given by subsection 67EB(3) .


3(2)    
Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.

3(3)    
(Repealed by No 30 of 2003)


3(4)    
A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.


3(4A)    
(Repealed by No 22 of 2017)


3(4B)    
(Repealed by No 22 of 2017)


3(5)    


For the purposes of the family assistance law:


(a) a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and


(b) a reference to the provider of a child care service is a reference to:


(i) the provider approved in respect of the service (if any); or

(ii) if a provider is not approved in respect of the service - the provider that operates the service.

3(6)    


For the purposes of the family assistance law:


(a) a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and


(b) a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider.

Note:

A provider can only be approved in respect of a service it operates. See section 194B .





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