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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Subdiv CA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. No 49 of 2009, s 3 and Sch 2 item 7 contains the following application provision:

Application - amendment commencing on 1 July 2009  
(1)
The amendment made by item 3 applies in relation to a variation made under subsection 28(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 before, on or after 1 July 2009 (regardless of whether the determination being varied was made before, on or after 1 July 2009).

(2)
However, subitem (1) does not apply in relation to a variation made before 1 July 2009 if each person mentioned in subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) (Administration) Act 1999 and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2009.

(3)
In relation to a variation made before 1 July 2009 to which subitem (1) applies, the period referred to in paragraph (a) of the definition of grace period in subsection 32AB(8) or 32AC(10) of the A New Tax System (Family Assistance) (Administration) Act 1999 is taken to begin on 1 July 2009 (instead of the day the variation is made).

S 32AA(1) amended by No 49 of 2012, s 3 and Sch 3 item 5, by substituting " an estimated income basis " for " the basis referred to in subsection 20(1), (2A) or (3) " , effective 1 July 2012.

S 32AA(1) renumbered from s 32AA by No 49 of 2009, s 3 and Sch 2 item 4, by inserting " (1) " before " If " , effective 1 July 2010.

S 32AA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. For application provision, see note under Subdiv CA heading.

S 32AA(2) inserted by No 49 of 2009, s 3 and Sch 2 item 5, effective 1 July 2010.