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 32AE(1) amended by No 65 of 2010, s 3 and Sch 3 item 13, by insering " or more " after " 3 " , effective 1 July 2010. Act No 65 of 2010 contains the following further application provision:

15 Application and transitional  
…

(2)
Subsection 32AE(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 , as amended by this Act, does not apply in relation to a variation made before 1 July 2010 if:

(a) no debt arose under section 71 of that Act as a result of that variation; or

(b) a debt arose under section 71 of that Act as a result of that variation, but no amount of that debt is outstanding immediately before that commencement.

S 32AE(2) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting " an estimated income basis " for " the basis referred to in subsection 20(1), (2A) or (3) " , effective 1 July 2012.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(2) formerly read:

32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;

(b) if the claimant is a member of a couple and the claimant ' s partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.

Note:

For relevant partner see section 32AA.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(3) formerly read:

Partner

32AE(3)
If the claimant is a member of a couple, the claimant ' s partner is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;

(b) if the claimant ' s partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(5) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting " an estimated income basis " for " the basis referred to in subsection 20(1), (2A) or (3) " , effective 1 July 2012.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.

S 32AE inserted by No 49 of 2009, s 3 and Sch 2 item 6, effective 1 July 2010. No 49 of 2009, s 3 and Sch 2 item 8 contains the following application provision:

Application - amendment commencing on 1 July 2010  
(1)
The amendment made by item 6 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 2010 (regardless of whether the determination being varied was made before, on or after 1 July 2010).

(2)
However, subitem (1) does not affect a person's entitlement to be paid family tax benefit before that commencement.

(3)
If more than 3 variations had been made before 1 July 2010 in relation to a claimant, section 32AE of the A New Tax System (Family Assistance) (Administration) Act 1999 , as inserted, applies in relation to all of those variations (instead of 3 of those variations).

(4)
Subitems (1) and (3) do not apply in relation to a variation made before 1 July 2010 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 2010.