Employment and Workplace Relations Legislation Amendment (Welfare to Work and Other Measures) (Consequential Amendments) Act 2006 (64 of 2006)

Schedule 14   Other amendments

A New Tax System (Family Assistance) Act 1999

3   At the end of section 3

Add:

(8) Subparagraph (b)(ii) of the definition of receiving in subsection (1) does not apply in relation to a compliance penalty period if:

(a) the duration of the period is more than 8 weeks; or

(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - it has been more than 8 weeks since any compliance penalty period did not apply to the person.

(9) However, if:

(a) the compliance penalty period; or

(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - the period since any compliance penalty period did not apply to the person;

started in the income year preceding the income year in which the 8 weeks referred to in subsection (8) elapsed, that subsection does not apply in relation to the compliance penalty period until the start of the later income year.