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

Div 2A repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. No 96 of 2014, s 3 and Sch 9 item 24 contains the following saving provisions:

Part 2 - Saving provisions

24 Saving provisions  
(1)
If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.

…

(4)
In this item:

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

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

Div 2A inserted by No 50 of 2012, s 3 and Sch 2 item 13, effective 27 May 2012.

S 35G repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. S 35G formerly read:

SECTION 35G Payment of schoolkids bonus  
35G(1)
If an individual is entitled to schoolkids bonus on a bonus test day, the Secretary must pay the payment to the individual in a single lump sum:

(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and

(b) in such manner as the Secretary considers appropriate.

Note:

The individual does not have to make a claim for the payment.

35G(2)
If, on the bonus test day, section 32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual ' s partner, worked out on an estimated income basis, the Secretary must not pay the schoolkids bonus to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual ' s partner, in relation to that bonus test day.

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History

S 35G(2) amended by No 50 of 2012, s 3 and Sch 2 item 22, by substituting " an estimated income basis " for " the basis referred to in subsection 20(1), (2A) or (3) " , effective 1 July 2012.

S 35G inserted by No 50 of 2012, s 3 and Sch 2 item 13, effective 27 May 2012.