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

PART 9 - OTHER MATTERS  

SECTION 228   Maximum deduction  

228(1)    
This section applies if a notice is given under subsection 72AB(3) of the Child Support (Registration and Collection) Act 1988 to a person that specifies:

(a) an amount to be deducted from family tax benefit that the person is entitled to be paid on a day or days specified in the notice; or

(b) a method of working out such an amount.

228(2)    
The amount deducted on a particular day must not exceed the total amount of the child support debts of a person on that day, being debts referred to in subsection 72AB(2) of the Child Support (Registration and Collection) Act 1988 .

228(3)    

If, on a day specified in the notice, the person has at least one FTB child, or one regular care child who is also a rent assistance child, for whom the person is eligible for family tax benefit who is not a designated child support child of the person, the amount deducted on that day must not exceed the difference between:

(a) the amount of family tax benefit that the person is entitled to be paid on that day; and

(b) the amount of family tax benefit that the person would be entitled to be paid on that day, assuming that each designated child support child of the person was neither an FTB child, nor a regular care child, of the person on that day.

228(4)    
If, on a day specified in the notice:

(a) each FTB child , and each regular care child who is also a rent assistance child, for whom the person is eligible for family tax benefit is a designated child support child of the person; and

(b) an income support payment or an income support supplement is payable to the person;

(c) the amount of family tax benefit that the person is entitled to be paid on that day; and the amount deducted on that day must not exceed the difference between:

(d) the forgone amount in respect of the person's income support payment or income support supplement.

228(5)    
For the purposes of subsection (4), the forgone amount , in respect of a person's income support payment or income support supplement, is the amount that represents the difference between:

(a) the amount of the income support payment or the income support supplement that would have been payable to the person if the person had not been entitled to be paid family tax benefit on that day; and

(b) the amount of the income support payment or the income support supplement payable to the person on that day.

228(6)    
In this section:

designated child support child of a person
has the same meaning as in section 72AB of the Child Support (Registration and Collection) Act 1988. .

income support payment
has the same meaning as in the Social Security Act 1991 .

income support supplement
has the same meaning as in Part IIIA of the Veterans ' Entitlements Act 1986 .