A New Tax System (Family Assistance) (Administration) Act 1999
This Act may be cited as the A New Tax System (Family Assistance) (Administration) Act 1999. SECTION 2 Commencement 2(1)
Sections 1 and 2 and subsection 235(5) commence on the day on which this Act receives the Royal Assent.
2(2)
The remaining provisions of this Act commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999.
SECTION 2A 2A Norfolk Island
This Act extends to Norfolk Island.
In this Act, unless the contrary intention appears:
AAT
means the Administrative Appeals Tribunal.
[ CCH Note: Definition of "AAT" will be repealed by No 38 of 2024, s 3 and Sch 3 item 3(a), effective 14 October 2024.]
AAT Act
means the Administrative Appeals Tribunal Act 1975.
[ CCH Note: Definition of "AAT Act" will be repealed by No 38 of 2024, s 3 and Sch 3 item 3(b), effective 14 October 2024.]
AAT first review
has the meaning given by section 111.
[ CCH Note: Definition of "AAT first review" will be repealed by No 38 of 2024, s 3 and Sch 3 item 3(c), effective 14 October 2024.]
AAT second review
has the meaning given by section 128.
[ CCH Note: Definition of "AAT second review" will be repealed by No 38 of 2024, s 3 and Sch 3 item 3(d), effective 14 October 2024.]
AAT single review
has the meaning given by section 138.
[ CCH Note: Definition of "AAT single review" will be repealed by No 38 of 2024, s 3 and Sch 3 item 3(e), effective 14 October 2024.]
ABN
(short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
advance assessment day
, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b).
(a) the Department; or
(b) the Human Services Department.
(c) (Repealed by No 48 of 2009)
(d) (Repealed by No 32 of 2011)
allocation rules
means the Minister's rules prescribed under section 198A.
amount of the entitlement
(Repealed by No 22 of 2017)
appropriate State/Territory body
(Repealed by No 125 of 2019)
appropriate State/Territory support agency
has the meaning given by subsection 204K(7).
approved centre based long day care service
(Repealed by No 22 of 2017)
approved child care service
has the meaning given by section 194G.
approved family day care service
(Repealed by No 22 of 2017)
approved in-home care service
(Repealed by No 22 of 2017)
approved occasional care service
(Repealed by No 22 of 2017)
approved outside school hours care service
(Repealed by No 22 of 2017)
approved provider
means a provider for which an approval is in effect under Division 1 of Part 8 (and does not include a provider whose approval as a provider under that Part is suspended).
[ CCH Note: Definition of "ART" will be inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024. The definition will read:
]ART
means the Administrative Review Tribunal.
[ CCH Note: Definition of "ART Act" will be inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024. The definition will read:
]ART Act
means the Administrative Review Tribunal Act 2024.
[ CCH Note: Definition of "ART child care provider review" will be inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024. The definition will read:
]ART child care provider review
has the meaning given by section 138.
[ CCH Note: Definition of "ART Principal Registrar" will be inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024. The definition will read:
]ART Principal Registrar
means the Chief Executive Officer and Principal Registrar of the ART.
[ CCH Note: Definition of "ART review" will be inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024. The definition will read:
]ART review
has the meaning given by section 111.
audit team
, in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert.
Bank
includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the meaning of the Banking Act 1959.
care percentage decision
means a decision to the extent that the decision involves (wholly or partly):
(a) a determination of an individual's percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or
(b) a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision.
CCB %
(Repealed by No 22 of 2017)
CCS quarter
has the meaning given by subsection 67CE(3).
CCS reconciliation conditions
has the meaning given by section 103A.
ceases
(Repealed by No 22 of 2017)
ceases to be enrolled
has the meaning given by section 200B.
centrelink program
has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Centrelink
has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Medicare
has the same meaning as in the Human Services (Medicare) Act 1973.
child care decision
has the meaning given by section 103.
child care provider decision
has the meaning given by subsection 138(4).
child care service payment
means:
(a) a fee reduction amount payable to a provider under section 67EB; or
(b) a payment prescribed by the Minister's rules that is made to approved providers under a scheme or program (however described) administered by the Department.
civil penalty order
(Repealed by No 22 of 2017)
civil penalty provision
has the same meaning as in the Regulatory Powers Act.
complying written arrangement
has the meaning given by subsection 200B(3).
decision
has the same meaning as in the Administrative Appeals Tribunal Act 1975.
[ CCH Note: Definition of "decision" will be amended by No 38 of 2024, s 3 and Sch 3 item 5, by substituting "ART Act" for "Administrative Appeals Tribunal Act 1975", effective 14 October 2024.]
departure authorisation certificate
means a certificate under Subdivision D of Division 5 of Part 4.
departure prohibition order
means an order under Subdivision A of Division 5 of Part 4 (including such an order varied under Subdivision C of that Division).
early claim day
, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
Education and Care Services National Law
means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.).
eligibility rules
(Repealed by No 22 of 2017)
emergency or disaster
has the meaning given by subsection 205C(2).
enrolled
has the meaning given by section 200B.
enrolment notice
means a notice given under subsection 200A(1), (2) or (3).
entitled to be paid family tax benefit by instalment:
a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.
estimated income basis
: family tax benefit is worked out on an
estimated income basis
if it is worked out on the basis referred to in subsection 20(1), (2A) or (3).
Executive Director
(Repealed by No 38 of 2010)
executive officer
(Repealed by No 22 of 2017)
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
means any one or more of the following:
(a) this Act;
(b) the Family Assistance Act;
(c) any instrument (including regulations) made under this Act or the Family Assistance Act;
(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
family tax benefit advance
means the advance mentioned in Division 2 of Part 3.
fee reduction amount
has the meaning given by subsection 67EB(2).
fee reduction decision
has the meaning given by subsection 67EB(2).
financial institution
means a corporation that is an ADI for the purposes of the Banking Act 1959.
first deadline
has the meaning given by section 103B.
flexible PPL day
has the same meaning as in the Paid Parental Leave Act 2010.
FTB advance debt
has the meaning given by section 71A.
[ CCH Note: Definition of "guidance and appeals panel" will be inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024. The definition will read:
]guidance and appeals panel
has the same meaning as in the ART Act.
[ CCH Note: Definition of "guidance and appeals panel proceeding" will be inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024. The definition will read:
]guidance and appeals panel proceeding
has the same meaning as in the ART Act.
(a) in the case of the Department - the Secretary; or
(b) in the case of the Human Services Department - the Chief Executive Officer of Services Australia.
(c) (Repealed by No 48 of 2009)
(d) (Repealed by No 32 of 2011)
Human Services Department
means Services Australia.
Human Services Minister
(Repealed by No 104 of 2020)
immunisation grace period
has the meaning given by subsection 67CD(9).
income tax refund
means an amount payable to a person:
(a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986; or
(b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or
(c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
(i) subsection 106U(1) of the Higher Education Funding Act 1988; or
(ia) (Repealed by No 103 of 2013)
(ii) section 154-60 of the Higher Education Support Act 2003; or
(iii) section 12ZN of the Student Assistance Act 1973; or
(iv) section 23FA of the VET Student Loans Act 2016; or
(d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).
income tax return
has the same meaning as in the Income Tax Assessment Act 1997.
indexed actual income
(a)
for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection 20B(2); and
(b) for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection 67DD(2).
(a) for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection 20A(2); and
(b) for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection 67DC(2).
instalment amount
, in relation to family tax benefit, has the meaning given by subsection 23(2).
instalment period
, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).
large centre-based day care provider
(Repealed by No 66 of 2022)
large child care provider
has the meaning given by section 4A.
large long day care centre operator
(Repealed by No 22 of 2017)
listed child care information provision
has the meaning given by section 219UB.
maximum amount
, in relation to a family tax benefit advance, has the meaning given by section 35D.
maximum PPL period
(Repealed by No 4 of 2023)
medicare program
has the same meaning as in the Human Services (Medicare) Act 1973.
meets the information requirements
has the meaning given by subsection 67CD(10).
minimum amount
, in relation to a family tax benefit advance that is paid to an individual, means:
(a) 3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or
(b) if a determination under section 28 of that Act that the individual is eligible for a percentage (the section 28 percentage ) of the family tax benefit for FTB children of the individual is in force - the section 28 percentage of the paragraph (a) amount; or
(c) if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents - the amount rounded down to the nearest cent.
minimum taxable income %
(Repealed by No 53 of 2008)
non-corporate Commonwealth entity
has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
officer
means an officer of an agency and includes:
(a) the head of the agency; and
(aa) if the agency is the Human Services Department:
(i) the Chief Executive Centrelink; and
(ii) the Chief Executive Medicare; and
(b) an employee of the agency; and
(c) any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.
official
has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010.
penalty unit
(Repealed by No 31 of 2014)
permissible staff discount
has the meaning given by subsection 201BA(1).
person with management or control
has the meaning given by section 194F.
personal information
has the same meaning as in the Privacy Act 1988.
primary tax
means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953), including any such amount that is not yet payable.
Principal Member
(Repealed by No 60 of 2015)
(a) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) is or was held in the records of the Department; or
(aaa) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or
(aa) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
(b) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
(ba) information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or
(c) information to the effect that there is no information about a person held in the records of an agency.
(a) has the meaning given by subsection 194A(1); and
(b) is affected by sections 230A and 230B.
registered carer
(Repealed by No 22 of 2017)
Regulatory Powers Act
means the Regulatory Powers (Standard Provisions) Act 2014.
related providers
has the meaning given by subsection 4A(3).
relevant arrangement
has the meaning given by subsection 200A(3).
reporting period
(Repealed by No 22 of 2017)
schooling %
(Repealed by No 22 of 2017)
second deadline
has the meaning given by section 103C.
Secretary
means the Secretary of the Department.
social security law
has the same meaning as in the Social Security Act 1991.
SSAT
(Repealed by No 60 of 2015)
SSAT member
(Repealed by No 60 of 2015)
starts to be enrolled
has the meaning given by section 200B.
statement period
has the meaning given by subsection 201D(7).
taxable income %
, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.
tax file number
has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
(a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of family tax benefit by instalment - the claimant's partner (if any) at the time of the claim; and
(iii) if the claim is for payment of family tax benefit for a past period - any partner of the claimant during the past period; or
(b) in relation to a claim made by a claimant for CCS, means:
(i) the claimant; and
(ii) the claimant's partner (if any) at the time the claim is made; or
(c) in relation to a claim for a stillborn baby payment in normal circumstances under Division 3 of Part 3, means:
(i) the claimant; and
(ii) the claimant's partner (if any) at the time of the claim; or
(d) in relation to a claim for single income family supplement under Division 4E of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of single income family supplement for a past period - any partner of the claimant during the past period.
TFN determination person
means:
(a) in relation to family tax benefit and:
(i) a determination under which the claimant is entitled to be paid family tax benefit by instalment - the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period - the claimant or any partner of the claimant during the past period; or
(b) for the purposes of a determination under Division 3 of Part 3A (payment of child care subsidy and additional child care subsidy) for an individual for a week - the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or
(c) in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period - the claimant or any partner of the claimant during the past period.
TFN substitution person
, in relation to a claim:
(a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or
(b) by an individual for CCS in substitution for an individual who has died; or
(c) by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or
(d) by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
withholding amount
has the meaning given by subsection 67EB(3).
3(2)
Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.
3(3)
(Repealed by No 30 of 2003)
3(4)
A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.
3(4A)
(Repealed by No 22 of 2017)
3(4B)
(Repealed by No 22 of 2017)
3(5)
For the purposes of the family assistance law:
(a) a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and
(b) a reference to the provider of a child care service is a reference to:
(i) the provider approved in respect of the service (if any); or
(ii) if a provider is not approved in respect of the service - the provider that operates the service.
3(6)
For the purposes of the family assistance law:
(a) a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and
(b) a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider.
Note:
A provider can only be approved in respect of a service it operates. See section 194B.
SECTION 3A 3A Application of the Criminal Code
Chapter 2 of the Criminal Code applies to all offences against this Act.
If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of:
(a) making or withdrawing any application or claim; or
(b) doing any other thing that is required or permitted to be done for the purposes of that law;
then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing:
(c) by the use of a telecommunications system or other electronic equipment; or
(d) by the use of software registered with the Secretary.
4(2)
A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things.
4(3)
The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things.
SECTION 4A Meaning of large child care provider 4A(1)
A provider is a large child care provider , for a financial year, if, at any time in the financial year: (a) the provider operates 25 or more approved child care services; or (b) the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or (c) the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services.
Note:
The approved child care services may be any of the types referred to in the table in subclause 2(3) of Schedule 2 to the Family Assistance Act.
4A(2)
The Minister's rules may prescribe a number other than 25 for the purposes of paragraphs (1)(a), (b) and (c). If the Minister's rules do so, those paragraphs are taken to refer to the prescribed number.
4A(3)
The providers in a group of 2 or more providers are related providers for a financial year for the purposes of subsection (1) if, at any time during the financial year, each provider in the group is related to at least one other provider in the group in any of the following ways: (a) the providers have in common 25% or more of the persons who are concerned in, or take part in, their management; (b) one provider owns 15% or more of the other provider; (c) one provider is entitled to receive 15% or more of any dividends paid by the other provider.
The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision.
5(2)
A claim is not required for an amount of family tax benefit under section 58AA of the Family Assistance Act.
The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations. SECTION 7 How to claim 7(1)
An individual or approved care organisation (a claimant ) may make a claim:
(a) for payment of family tax benefit by instalment; or
(b) for payment of family tax benefit for a past period; or
(c) in the case only of a claimant who is an individual - for payment of family tax benefit by single payment/in substitution because of the death of another individual.
Form etc of claim
7(2)
To be effective:
(a) a claim must:
(i) be made in a form and manner; and
(ii) contain any information; and
required by the Secretary; and
(iii) be accompanied by any documents;
(aa) in the case of a claim for family tax benefit by instalment - the bank account requirement set out in section 7A must be satisfied in relation to the claim; and
(b) in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period - the tax file number requirement in section 8 must be satisfied in relation to the claim; and
(c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual - the tax file number requirement in section 8A must be satisfied in relation to the claim.
7(3)
A claim is not effective if it is made before the early claim day.
SECTION 7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective 7A(1)
This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(aa) (which states what is required for certain claims to be effective).
Requirement concerning bank account details
7A(2)
The requirement is that the claimant provide:
(a) details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or
(b) a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.
How details or statement to be given
7A(3)
The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
7A(4)
The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposesof paragraph 7(2)(b) (which states what is required for certain claims to be effective).
8(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
8(3)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc
8(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number-that number.
Statement that an application for a tax file number is pending
8(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person-that number; or
(ii) if the application is refused-that the application has been refused; or
(iii) if the application is withdrawn-that the application has been withdrawn.
How statement to be given
8(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
8(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a) the person is, or was, the claimant's partner; and
(b) the claimant cannot obtain from the person:
(i) the person's tax file number; or
(ii) a statement by the person under subsection (4) or (5).
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
8A(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person.
Statement of tax file number
8A(3)
The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
8A(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
8A(5)
The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person - that number; or
(ii) if the application is refused - that the application has been refused; or
(iii) if the application is withdrawn - that the application has been withdrawn.
How statement to be given
8A(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
8A(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's TFN.
8A(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
SECTION 9 9 Restrictions on claims for payment of family tax benefit by instalment
A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time ) when the claim would be determined:
(a) the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or
(b) the claimant is already entitled to be paid family tax benefit by instalment; or
(c) the following apply:
(i) adetermination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2) entitled to be paid family tax benefit at the determination time or at any later time;
(ii) the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect.
Restriction where previous claim or instalment determination
10(1)
A claim for payment of family tax benefit for a past period is not effective if:
(a) the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or
(b) the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or
(c) the following apply:
(i) a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2) entitled to be paid family tax benefit;
(ii) the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.
Claim must relate to one income year and be made within a certain period
10(2)
A claim for payment of family tax benefit for a past period is not effective if:
(a) the period does not fall wholly within one income year; or
(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made after the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year.
10(2A)
The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
Claim must be accompanied by instalment claim in some circumstances
10(3)
A claim for payment of family tax benefit for a past period is not effective if:
(a) the period occurs in the income year in which the claim is made; and
(b) at the time the claim is made, the claimant is eligible for family tax benefit; and
(c) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(d) the claim is not accompanied by a claim for payment of family tax benefit by instalment.
10(4)
A claim for payment of family tax benefit for a past period is not effective if:
(a) the period occurs in either of the 2 income years before the one in which the claim is made; and
(b) if the claimant is an individual - at any time during the past period, the claimant, or the claimant's partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(c) at the time the claim is made, the claimant is eligible for family tax benefit; and
(d) if the claimant is an individual - at the time the claim is made, the claimant, or the claimant's partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(e) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(f) the claim is not accompanied by a claim for payment of family tax benefit by instalment.
10(5)
Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant's partner.
SECTION 11 Restrictions on bereavement claims
Entitlement must not already have been determined, or be awaiting determination, on a previous claim
11(1)
A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined).
Single payment/substitution claims must relate to current or previous income year
11(2)
If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection 32(2) or section 33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred.
SECTION 12 Claim may be withdrawn or varied 12(1)
A claimant may withdraw or vary a claim before the claim is determined.
12(2)
The claimant may only do so in a manner determined by the Secretary.
12(3)
If a claim is withdrawn, it is taken never to have been made.
Subdivision B - Determination of claims etc SECTION 13 Secretary must determine claim 13(1)
If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made.
13(2)
(Repealed by No 45 of 2000)
SECTION 14 Restriction on determining claim where income tax assessment not made 14(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and
(c) either or both of subsections (2) and (3) apply;
(d) (Repealed by No 48 of 2009)
the Secretary can only determine the claim if each assessment concerned has been made.
14(2)
This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year.
14(3)
This subsection applies if:
(a) at the time the claim is made, a person is the claimant's partner and that person was the claimant's partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for the past period income year.
If, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and
(c) one or more of subsections (2) to (3A) apply;
then the claim is taken never to have been made.
14A(2)
This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) the claimant has not lodged the return before the end of:
(i) the first income year after the past period income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.
14A(3)
This subsection applies if:
(a) at the time the claim is made, a person is the claimant's partner, and that person was the claimant's partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) that person has not lodged the return before the end of:
(i) the first income year after the past period income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.
14A(3A)
This subsection applies if:
(a) the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant's entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and
(b) the claimant does not notify the Secretary of the amount of the claimant's adjusted taxable income for the past period income year before the end of:
(i) the first income year after the past period income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year.
14A(4)
The further period referred to in subparagraph (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
15(1)
If:
(a) a TFN claim person makes a statement of the kind set out in subsection 8(4); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(4);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
15(2)
If:
(a) a TFN claim person makes a statement of the kind set out in subsection 8(5); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(5);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i) the person has not applied for a tax file number; or
(ii) an application by the person for a tax file number has been refused; or
(iii) the person has withdrawn an application for a tax file number.
15(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid.
15A(2)
If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
SECTION 15B 15B Deferral of determination of early claims
If:
(a) an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and
(b) the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for family tax benefit until the earlier of the following:
(c) the time when the child becomes an FTB child of the claimant, or is stillborn;
(d) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
This section applies if the claim is one for payment of family tax benefit by instalment.
16(2)
If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.
16(3)
(Repealed by No 45 of 2000)
Additional entitlement in subsection (2) cases
16(4)
If:
(a) the Secretary is satisfied as mentioned in subsection (2); and
(b) the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act during the whole or part of the period since the claim was made;
the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.
Instalments where bereavement eligibility - remaining FTB or regular care children
16(5)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b) assuming subsection (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that:
(c) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(i) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(ii) for each day, before the determination came into force, that occurred during that period; and
(d) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.
Instalments where bereavement eligibility-no remaining FTB or regular care children
16(6)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b) assuming subsection (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(c) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(d) for each day, before the determination came into force, that occurred during that period.
SECTION 17 17 Determination of past period entitlement claim
If:
(a) the claim is one for payment of family tax benefit for a past period; and
(b) the Secretary is satisfied that the claimant was eligible for family tax benefit:
(i) for the whole of the period in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act; or
(ii) for part of the period in accordance with Subdivision A of that Division and for the remainder of the period in accordance with section 31 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit for the past period.
SECTION 18 18 Determination of bereavement entitlement claimIf:
(a) the claim is one for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b) the Secretary is satisfied that the claimant is eligible for family tax benefit under section 32 or 33 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the family tax benefit.
SECTION 19 19 Determination that no entitlementIf the Secretary is not satisfied as mentioned in section 16, 17 or 18, the Secretary must determine:
(a) if the determination is on a claim for payment of family tax benefit by instalment-that the claimant is not entitled to be paid family tax benefit for each day on which the determination is in force; or
(b) in any other case-that the claimant is not entitled to be paid family tax benefit for the past period or because of the death of the other individual, as the case requires. SECTION 20 DETERMINATION OF RATE MAY BE BASED ON ESTIMATE, INDEXED ESTIMATE OR INDEXED ACTUAL INCOME 20(1)
If:
(a) an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c) the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and
(d) the Secretary considers the estimate to be reasonable; and
(e) since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;
the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the estimate.
20(2)
If:
(a) an estimate is given to the Secretary for the purposes of subsection (1); and
(b) the Secretary does not consider the estimate reasonable;
the following paragraphs apply:
(c) the eligibility or rate cannot be determined; and
(d) if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.
20(2A)
If:
(a) an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c) the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and
(d) since the notice was given, the individual has not given the Secretary an estimate of the individual's adjusted taxable income that the Secretary considers to be reasonable;
the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice - the notice with the most recent start day).
Note:
Section 20C affects the meaning of this provision for members of couples.
20(3)
If:
(a) an individual's rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b) information about the amount of maintenance income needed for the calculation of the rate is not available;
the Secretary may determine the individual's rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.
Note:
If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection 3(1)).
The Secretary may calculate an indexed estimate for an individual under subsection (5), with a start day chosen by the Secretary, if:
(a) the individual is a claimant, or the partner of a claimant, for family tax benefit; and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c) the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.
Note:
Section 20C affects the meaning of paragraph (c) for members of couples.
20A(2)
If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:
(a) stating the indexed estimate for the individual; and
(b) specifying the start day used in the Secretary's calculation (which must be at least 14 days after the day on which the notice is given).
20A(3)
The Secretary must not give a notice under subsection (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection (2) stating an indexed estimate for that individual with a start day in the same income year.
20A(4)
A notice given to a claimant under subsection (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection 20B(2) stating an indexed actual income for the same individual. Any such notice under subsection 20B(2) must specify a start day that is no earlier than the start day specified in the superseded notice.
20A(5)
Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual's current ATI number (see subsection (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):
AWE for the reference period in the most recent November |
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year before the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
20A(6)
For the purposes of subsection (5), the individual's current ATI number is:
(a) if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20B(2) stating an indexed actual income for the individual with a start day that has not arrived - the indexed actual income stated in the notice; or
(b) if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c) if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
20A(7)
A notice under subsection (2) is not a legislative instrument.
The Secretary may calculate an indexed actual income for an individual under subsection (4), with a start day chosen by the Secretary, if:
(a) the individual is a claimant for, or the partner of a claimant for, family tax benefit; and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c) the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and
(d) since the claimant was last given a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(e) the adjusted taxable income for an income year ( actual income ) of the individual (disregarding the effect for couples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual's actual income is known to the Secretary.
Note:
Section 20C affects the meaning of paragraph (1)(c) for members of couples.
20B(2)
If:
(a) the Secretary calculates an indexed actual income for the individual; and
(b) the indexed actual income is greater than the individual's current ATI number (see subsection (5));
the Secretary may give the claimant a notice:
(c) stating the indexed actual income for the individual; and
(d) specifying the start day used in the Secretary's calculation (which must be at least 14 days after the day on which the notice is given).
20B(3)
A notice given to a claimant under subsection (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection 20A(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.
20B(4)
Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4);
AWE for the reference period in the most recent November |
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year before the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
20B(5)
For the purposes of paragraph (2)(b), the individual's current ATI number is:
(a) if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived - the indexed estimate or indexed actual income stated in the notice; or
(b) if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c) if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
20B(6)
A notice under subsection (2) is not a legislative instrument.
Section applies to couples
20C(1)
This section applies in relation to any individual who is a member of a couple
Family tax benefit Part A
20C(2)
For the purposes of the Family Assistance Act other than Part 4 of Schedule 1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
20C(3)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)); or
(b) if there is no such indexed estimate or indexed actual income - a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
Family tax benefit Part B
20C(4)
For the purposes of Part 4 of Schedule 1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).
20C(5)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:
(a) the indexed estimate or indexed actual income for that individual or stated in that notice;
(b) the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:
(c) if the individual is the claimant for family tax benefit - the amount in paragraph (a); or
(d) if the individual is the partner of the claimant for family tax benefit - the amount in paragraph (b).
Most recent indexed estimate or indexed actual income for individual's partner
20C(6)
In subsections (3) and (5), the most recent indexed estimate or indexed actual income for the individual's partner is the indexed estimate or indexed actual income for the individual's partner stated in a notice given to:
(a) if the individual is the claimant for family tax benefit - the individual's partner;
(b) if the individual is the partner of the claimant for family tax benefit - the individual's partner;
under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice - the notice with the most recent start day.
Subject to this section, a determination under this Division comes into force when it is made and remains in force at all times afterwards.
21(1A)
A determination under paragraph 19(a) may be expressed to come into force on a day before it is made (but not earlier than the day the claim concerned is made).
Effect of later determination on certain instalment determinations
21(2)
If, on a particular day, a determination is in force:
(a) under section 16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or
(b) under paragraph 19(a);
the determination ceases to be in force on the particular day if either:
(c) another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or
(d) another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period.
Request for cessation of instalment determination
21(3)
A determination in force under section 16 on a particular day ceases to be in force if:
(a) under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and
(b) on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension, income support supplement or veteran payment; and
(c) on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:
(i) to cease to be in force from the particular day or from a specified later day; or
(ii) to have ceased to be in force at the end of the most recent instalment period before the particular day.
The determination ceases to be in force in accordance with the advice.
SECTION 22 Notice of determination 22(1)
The Secretary must give notice of a determination under this Subdivision (except subsection 23(3B)) to the claimant, stating:
(a) whether the claimant is entitled to be paid family tax benefit under the determination; and
(b) if the claimant is so entitled:
(i) if the claimant is entitled to be paid family tax benefit by instalment-the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or
(ii) in any other case-the amount of the benefit and how it is to be paid; and
(c) that the claimant may apply for review of the determination in the manner set out in Part 5.
22(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
SECTION 23 Payment of family tax benefit by instalment 23(1)
Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period ending after the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Instalment amount and instalment period
23(2)
In subsection (1):
instalment amount
means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination.
instalment period
means, subject to subsection (3):
(a) the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or
(b) if the claimant:
(i) is included in a class of persons specified under subsection (3A); and
the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.
(ii) is the subject of a determination in force under subsection (3B);
Changing the day on which later instalment periods begin
23(3)
The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Persons who may have 7-day instalment periods
23(3A)
The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7-day instalment periods.
23(3B)
The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (3A) has instalment periods of 7 days.
23(3C)
The Secretary must revoke a determination made under subsection (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (3A).
23(3D)
Subsection (3C) does not limit the operation of subsection 33(3) of the Acts Interpretation Act 1901 in relation to subsection (3B) of this section.
23(4)
(Repealed by No 95 of 2002)
Secretary may make direction as to the manner of making payments
23(5)
The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
Early payment of FTB instalment in particular cases
23(5A)
If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.
Section subject to other provisions
23(6)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.
SECTION 24 Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual 24(1)
If the claimant is entitled to be paid family tax benefit under a determination on a claim for payment of family tax benefit:
(a) for a past period; or
(b) by single payment/in substitution because of the death of another individual;
the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.
24(2)
(Repealed by No 95 of 2002)
24(3)
(Repealed by No 45 of 2000)
Section subject to other provisions
24(4)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.
SECTION 24A Other payments of family tax benefit 24A(1)
If an individual is entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate.
24A(2)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.
If, after a claimant becomes entitled to be paid family tax benefit by instalment:
(a) anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or
(b) the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
25(2)
Strict liability applies to the element of an offence against subsection (1) that a notice is a notice given under section 25A.
25(3)
If, after the Secretary determines under subsection 23(3B) that a claimant has instalment periods of 7 days:
(a) anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection 23(3A); or
(b) the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
25(4)
If a thing that is described in both subsections (1) and (3) happens or is likely to happen, subsection (1) applies in relation to the thing but subsection (3) does not.
The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section 25.
25A(2)
The Secretary must, by written notice, notify the claimant of the approved manner of notification.
SECTION 26 Secretary's power to request tax file numbers 26(1)
If:
(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.
Statement of tax file number
26(2)
The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN person does not know what his or her tax file number is etc
26(3)
The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number-that number.
Statement that an application for a tax file number is pending
26(4)
The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person-that number; or
(ii) if the application is refused-that the application has been refused; or
(iii) if the application is withdrawn-that the application has been withdrawn.
Subdivision C - Variation of determinations SECTION 26A 26A Secretary's power to require bank account details
If:
(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid;
the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid.
Non-compliance with request
27(1)
If:
(a) the Secretary makes a request under subsection 26(1); and
(b) the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) applies.
Exemption from request under subsection 26(1)
27(2)
The Secretary may determine that the consequence in subsection (5) does not apply if:
(a) the TFN determination person concerned is or was the claimant's partner; and
(b) the claimant cannot obtain from the person:
(i) the person's tax file number; or
(ii) a statement by the person under subsection 26(3) or (4).
Statement made by TFN determination person under subsection 26(3)
27(3)
If:
(a) the Secretary makes a request under subsection 26(1); and
(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN determination person under subsection 26(4)
27(4)
If:
(a) the Secretary makes a request under subsection 26(1); and
(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(4)
27(4A)
If:
(a) a TFN claim person has made a statement of the kind set out in subsection 8(4); and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(5)
27(4B)
If:
(a) a TFN claim person has made a statement of the kind set out in subsection 8(5); and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Variation of determination
27(5)
For the purposes of subsection (1), (3), (4), (4A) or (4B), the consequence is that the Secretary may:
(a) if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment-vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or
(b) if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period - vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.
Consequence of Secretary later becoming aware of tax file number
27(6)
If:
(a) under subsection (5), the Secretary varies the determination; and
(b) the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:
(i) if paragraph (5)(a) applies-before the end of the income year following the one in which the variation took effect; or
(ii) if paragraph (5)(b) applies-at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (5).
SECTION 27A Variation of instalment entitlement determination where failue to provide bank account details
Non-compliance with requirement
27A(1)
If:
(a) the claimant is subject to a requirement under section 26A; and
(b) the claimant does not comply with the requirement within 28 days of the requirement being made;
then, subject to subsection (2), the consequence in subsection (3) applies.
Exemption from requirement under section 26A.
27A(2)
The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.
Variation of determination
27A(3)
For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of bank account details
27A(4)
If:
(a) under subsection (3), the Secretary varies the determination; and
(b) the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
This section applies if:
(a) a determination under section 16 or 17 is in force at, or was in force before, a particular time; and
(b) there are one or more days (the cancellation days ) before the particular time in respect of which the following conditions are satisfied:
(i) the cancellation days occur in the income year (the cancellation income year ) that began 2 years before the beginning of the income year in which the particular time occurs;
(ii) the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;
(iii) the claimant, or the claimant's partner at the particular time (if he or she was also the claimant's partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;
(iv) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph (iii) applies.
Consequence of section applying
28(2)
If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
Consequence where income tax returns are later lodged
28(3)
If:
(a) after the Secretary varies the determination under subsection (2) or (6), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone (the taxpayers involved ):
(i) who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and
(ii) in respect of whom an assessment had not been made before the determination was varied; and
(b) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount ) of family tax benefit for the cancellation days; and
(ba) subsection (4) (which is about when the claimant and the claimant's partner separate after the determination is varied) does not apply;
the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:
(c) if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:
(i) before the end of the income year after the cancellation income year; or
the recalculated amount; or
(ii) within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;
(d) in any other case - the lesser of:
(i) the recalculated amount; and
(ii) the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.
Consequence where claimant and partner separate after determination varied
28(4)
After the Secretary varies the determination under subsection (2) or (6), the Secretary must again vary the determination if the following conditions are met:
(a) the claimant and the partner mentioned in subparagraph (1)(b)(iii) (the ex-partner ) ceased to be members of the same couple during the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the ex-partner may lodge an income tax return;
(b) at the time when the Secretary would vary the determination under this subsection, the claimant and the ex-partner are not members of the same couple;
(c) if the claimant was required to lodge an income tax return for the cancellation income year:
(i) the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and
(ii) an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;
(d) in any case - the ex-partner was required to lodge an income tax return for the cancellation income year but still had not done so by:
(i) if paragraph (c) applies - the later of the time when the claimant and the ex-partner last ceased to be members of the same couple and the time when the assessment of the claimant's taxable income is made; or
(ii) otherwise - the time when the claimant and the ex-partner last ceased to be members of the same couple;
(e) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount ) of family tax benefit for the cancellation days.
28(5)
The Secretary must vary the determination under subsection (4) so that it has the effect that, for the cancellation days, the claimant is entitled to be paid the recalculated amount.
Consequence where claimant and ex-partner reconcile after separation
28(6)
If:
(a) after the Secretary varies the determination under subsection (4), the claimant and the ex-partner become members of the same couple again; and
(b) the ex-partner has still not lodged an income tax return for the cancellation income year by the time when the claimant and the ex-partner become members of the same couple;
the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
SECTION 28AA Effect of section 28 on newborn upfront payment of family tax benefit 28AA(1)
If:
(a) an individual is entitled to be paid an amount (the upfront amount ) of family tax benefit under section 58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division 1A of Part 5 of Schedule 1 to that Act for one or more days; and
(b) a variation under subsection 28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days;
then the individual is taken not to have been entitled to the upfront amount.
28AA(2)
If a variation under subsection 28(3) or (4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection (1) of this section ceases to apply to the individual.
28AA(3)
Subsection (2) does not prevent subsection (1) again applying to the individual.
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant's eligibility for, or rate of, family tax benefit; and
(c) the Secretary does not consider the estimate to be reasonable.
Consequence of section applying
28A(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of later provision of reasonable estimate or Secretary finding out the actual amount
28A(3)
If:
(a) under subsection (2), the Secretary varies the determination; and
(b) either:
(i) the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or
(ii) the Secretary finds out the actual amount needed to determine the claimant's eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and
(b) the individual is any of the following:
(i) an FTB child of the claimant;
(ii) a regular care child who is also a rent assistance child of the claimant;
(iii) an individual in respect of whom an approved care organisation is the claimant; and
(c) the individual makes a claim for one of the following:
(i) a social security pension;
(ii) a social security benefit;
(iii) payments under a program included in the programs known as Labour Market Programs;
(iv) if the individual is aged 16 or more - payments under a prescribed educational scheme, unless subsection (1A) applies to the individual.
28B(1A)
This subsection applies to an individual if:
(a) the claim is for payments under the ABSTUDY scheme; and
(b) the individual is seeking the payments to be paid on the basis of the individual:
(i) undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii) being, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii) boarding away from home for the purposes of attending the school.
Note:
For undertaking full-time study , see subsection 3(1) of the Family Assistance Act.
Consequence of section applying if the individual is the claimant's only FTB or regular care child or the claimant is an approved care organisation
28B(2)
If:
(a) this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or
(b) this section applies because the individual is the only individual who is either an FTB child, or a regular care child who is a rent assistance child, of the claimant;
the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of section applying if the individual is not the claimant's only FTB or regular care child
28B(3)
If:
(a) this section applies because the individual is an FTB child, or a regular care child who is also a rent assistance child, of the claimant; and
(b) the individual is not the claimant's only FTB child, or regular care child who is also a rent assistance child;
the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant's last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of later rejection etc. of individual's claim
28B(4)
If:
(a) under subsection (2) or (3), the Secretary varies the determination; and
(b) the individual's claim for the payment is rejected, withdrawn or taken not to have been made;
the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:
(i) the particular day or any later day;
(ii) any day or days in the past when the determination was in force;
requires the claimant or the claimant's partner under Division 1 of Part 6 to give information or produce documents; and
(c) the claimant or the claimant's partner refuses or fails to comply with the requirements.
Consequences of section applying
29(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
29(2A)
Without limiting subsection (2), if the information or documents required relate to:
(a) the claimant's eligibility for rent assistance; or
(b) the amount of rent assistance to be added in calculating the claimant's rate of family tax benefit;
the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
29(2B)
Without limiting subsection (2), if the Secretary considers that the information or document is relevant to whether an individual is a senior secondary school child, the Secretary may vary the determination so as to disregard the individual for the purposes of working out whether the claimant is entitled to be paid family tax benefit, and it so the rate at which it is to be paid:
(a) for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or
(b) for any later day on which the determination was or will be in force specified by the Secretary in the variation.
Consequences of later provision of information or documents
29(3)
If:
(a) under subsection (2), (2A) or (2B), the Secretary varies the determination; and
(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2), (2A) or (2B).
SECTION 30 Variation of instalment entitlement determination where failure to notify change of address 30(1)
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary has reason to believe that the claimant's address has changed since it was last known to the Secretary but the Secretary does not know the claimant's new address; and
(c) the Secretary, after taking reasonable steps, is not able to find out whether the claimant's address has changed or, if it has, what the claimant's new address is.
Consequence of section applying
30(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of address etc
30(3)
If:
(a) under subsection (2), the Secretary varies the determination; and
(b) before the end of the income year following the one in which the variation took effect, the Secretary finds out:
(i) that the claimant's address has not changed; or
(ii) what the claimant's new address is;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
SECTION 30A Variation of instalment entitlement determination where failure to notify claimant's departure from Australia 30A(1)
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant leaves Australia without having notified the Secretary that the claimant proposed to leave or is leaving; and
(c) less than 6 weeks have passed since the claimant left Australia.
30A(2)
The Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place.
30A(3)
If the Secretary varies the determination under subsection (2), and later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for a day described in that subsection, the Secretary must vary the determination to undo the effect mentioned in that subsection.
This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) an FTB child, or a regular care child who is also a rent assistance child, of the claimant leaves Australia without the claimant having notified the Secretary that the child will leave or is leaving; and
(c) less than 6 weeks have passed since the child left Australia.
30B(2)
The Secretary may vary the determination so that, for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place, the determination:
(a) has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to:
(i) each FTB child of the claimant; and
(ii) each regular care child who is also a rent assistance child of the claimant; or
(b) has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to:
(i) each FTB child of the claimant; and
(ii) each regular care child who is also a rent assistance child of the claimant.
30B(3)
If the Secretary:
(a) varies the determination under subsection (2); and
(b) later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for the FTB child or regular care child for a day described in that subsection or the question what is the claimant's daily rate of family tax benefit for the day;
the Secretary must vary the determination to undo the effect mentioned in that subsection relating to the day.
SECTION 31 Variation of instalment entitlement determination to reflect changes in eligibility 31(1)
If:
(a) a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and
(b) after the determination is made an event occurs; and
(c) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:
(i) that the claimant was no longer eligible for family tax benefit; or
(ii) that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;
the Secretary must, subject to subsection (2):
(d) if subparagraph (c)(i) applies - vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and
(e) if subparagraph (c)(ii) applies - vary the determination so as to establish the different rate with effect from the date of occurrence.
31(1A)
For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration of that period is relevant to the operation of this Act.
31(1B)
The reference in subsection (1) to the occurrence does not include the occurrence of any event:
(a) that causes the claimant to provide a revised estimate of the claimant's adjusted taxable income to the Secretary; or
(b) that causes the Secretary to revise an estimate of the claimant's maintenance income;
unless:
(c) the event also affects the claimant's eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant's adjusted taxable income or maintenance income; or
(d) the event is the claimant's becoming, or ceasing to be, a member of a couple.
31(1C)
If:
(a) the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(1) of the Family Assistance Act; and
(b) the child concerned comes to Australia within the period of 13 weeks beginning on the day after the end of:
(i) the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or
(ii) if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act - that period as so extended; and
(c) the Secretary is satisfied that the individual is eligible for family tax benefit on the day the child comes to Australia;
then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the child coming to Australia.
Note:
The individual does not have to make another claim for family tax benefit.
31(1D)
If:
(a) the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(4) of the Family Assistance Act; and
(b) the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:
(i) the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or
(ii) if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act - that period as so extended; and
(c) the Secretary is satisfied that the individual is eligible for family tax benefit on the day the individual returns to Australia;
then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the individual's return to Australia.
Note:
The individual does not have to make another claim for family tax benefit.
31(1E)
Subsections (1C) and (1D) do not limit any later application of subsection (1) in relation to the determination.
Example:
The Secretary under subsection (1D) varies the determination so that the individual is entitled to be paid family tax benefit.
The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.
Because of subsection 24(4) of the Family Assistance Act, the Secretary may, under paragraph (1)(d) of this section, vary the determination again so that the individual is not entitled to be paid family tax benefit.
Beneficial variations only to have limited effect
31(2)
If:
(a) the Secretary does not become aware of the occurrence of the event until after the end of the income year (thesecond income year ) following the one in which the event occurred; and
(b) the claimant did not notify the Secretary of the occurrence of the event before the end of the second income year; and
(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant's entitlement to family tax benefit under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Sections 27, 27A, 28, 28A, 28B, 30, 30A and 30B and subsection 29(2) variations prevail
31(3)
If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
SECTION 31A VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT REVISED ADJUSTED TAXABLE INCOME ESTIMATES 31A(1)
If:
(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and
(c) the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 31(1B)(c) or (d); and
(d) the Secretary considers the revised estimate to be reasonable; and
(e) if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.
Note:
Section 20C affects the meaning of paragraph (1)(b) for couples.
31A(2)
A variation of a determination under subsection (1) has effect:
(a) if it results in an increase in the claimant's rate of family tax benefit:
(i) unless subparagraph (ii) applies - from the day on which the revised estimate was provided to the Secretary; or
(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) - from that first day; and
(b) if it results in a decrease (including a decrease to nil) in the claimant's rate of family tax benefit:
(i) unless subparagraph (ii) or (iii) applies - from the day on which the revised estimate was provided to the Secretary; or
(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply - from that first day; or
(iii) if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii) - from the day first-mentioned in this subparagraph.
31A(3)
If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
SECTION 31B Variation of instalment entitlement determination to reflect revised maintenance income estimates 31B(1)
If:
(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) that determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an estimate of the claimant's maintenance income in a particular income year; and
(c) the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and
(d) if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.
31B(2)
A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:
(a) the day after the end of the last instalment period before the variation takes place;
(b) the first day of the income year to which the revised estimate relates.
31B(3)
If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
SECTION 31C VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT INDEXATION OF ESTIMATE OR ADJUSTED TAXABLE INCOME 31C(1)
If:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20A(2); and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant's rate of family tax benefit were calculated using the indexed estimate stated in the notice - a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant's rate of family tax benefit is determined on the basis of the indexed estimate stated in the notice.
Note:
Section 20C affects the meaning of this provision for members of couples.
31C(2)
The variation has effect:
(a) from the start day specified in the notice for the indexed estimate; or
(b) if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.
If:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20B(2); and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant's rate of family tax benefit were calculated using the indexed actual income stated in the notice - a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant's rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice.
Note:
Section 20C affects the meaning of this provision for members of couples.
31D(2)
The variation has effect:
(a) from the start day specified in the notice for the indexed actual income; or
(b) if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.
This section applies if:
(a) a determination is in force in an income year under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) one of the following applies:
(i) a variation of the determination under subsection 31A(1) has effect on a day in the income year that is after 1 July;
(ii) a variation of the determination under subsection 31B(1) has effect on a day in the income year that is after 1 July;
(iii) a variation of the determination under subsection 31C(1) has effect on a day in the income year that is after 1 July;
(iv) a variation of the determination under subsection 31D(1) has effect on a day in the income year that is after 1 July;
(v) on a day in the income year, the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the income year that does not result in a variation of the determination under subsection 31A(1);
(vi) on a day in the income year that is after 1 July, the Secretary makes a revised estimate of the claimant's maintenance income that does not result in a variation of the determination under subsection 31B(1);
(vii) the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.
31E(2)
The Secretary must apply the following method statement to work out if there is a daily overpayment rate: Method statement
Step 1.
Work out the total amount of family tax benefit the claimant is or was entitled to be paid during the period beginning at the start of the income year and ending at the end of the day before the applicable day.
Step 2.
Work out the total amount of family tax benefit the claimant would have been entitled to be paid during that period if the claimant's rate of family tax benefit were calculated using:
Step 3.
Take the amount worked out at step 2 away from the amount worked out at step 1.
Step 4.
If the amount worked out at step 3 is greater than zero, work out the number of days during the period beginning on the applicable day and ending at the end of the last day in the income year.
Step 5.
Work out the daily overpayment rate by dividing the amount worked out at step 3 by the number of days worked out at step 4, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards).
31E(3)
If there is a daily overpayment rate, the Secretary must vary the applicable determination so that the claimant's daily rate of family tax benefit for the period beginning on the applicable day and ending at the end of the last day in the income year is reduced (but not below nil) by that daily overpayment rate.
31E(3A)
For the purposes of subsection (3), the applicable determination is:
(a) if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies - the determination referred to in paragraph (1)(a); or
(b) if subparagraph (1)(b)(vii) applies - the other determination referred to in that subparagraph.
31E(4)
This section may have more than one application in relation to the claimant during the income year.
31E(5)
In this section:
(a) if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies - the day on which the variation concerned has effect; and
(b) if subparagraph (1)(b)(v) or (vi) applies - the first day of the instalment period in which the Secretary applies the method statement because of that subparagraph applying; and
(c) if subparagraph (1)(b)(vii) applies - the first day in the income year for which the claimant's entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph.
The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.
32(2)
The variation is not ineffective by reason only that the requirements of subsection (1) are not complied with.
Subdivision CA - Non-payment of family tax benefit for non-lodgment of tax returns
If the Secretary varies a determination under subsection 28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:
(a) the claimant during a prohibited period for the claimant (see section 32AB); and
(b) the claimant's partner (if any) (the relevant partner ) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC).
32AA(2)
This section is subject to section 32AE.
SECTION 32AB Prohibited periods for claimant
First kind of prohibited period
32AB(1)
There is a prohibited period for the claimant if:
(a) the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or
(b) the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note:
For relevant partner see section 32AA. For grace period see subsection (8).
32AB(1A)
However, there is not a prohibited period for the claimant under subsection (1) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
32AB(2)
The prohibited period referred to in subsection (1):
(a) begins on the day after the end of the grace period; and
(b) ends when subsection (3), (4), (4A) or (7) applies (whichever occurs first).
32AB(3)
This subsection applies if:
(a) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return; and
(b) if the relevant partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return.
32AB(4)
This subsection applies if:
(a) the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AB(4A)
This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
Second kind of prohibited period
32AB(5)
There is a prohibited period for the claimant if:
(a) the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and
(b) the claimant and that partner become members of the same couple again on a day (the applicable day ) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (8); and
(c) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
32AB(5A)
However, there is not a prohibited period for the claimant under subsection (5) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
32AB(6)
The prohibited period referred to in subsection (5):
(a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b) ends when:
(i) the relevant partner lodges an income tax return for the cancellation income year concerned; or
(ii) the claimant and the relevant partner cease to be members of the same couple again; or
whichever occurs first.
(iii) subsection (6A) or (7) applies;
32AB(6A)
This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
Prohibited period may end in special circumstances
32AB(7)
Thissubsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
32AB(8)
In this section:
(a) the period of 75 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the variation mentioned in section 32AA is made; or
(b) if subsection (7) has applied in relation to a previous prohibited period - the period of 14 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the determination mentioned in subsection (7) is made.
Note:
The effect of paragraph (b) of the definition is that there may be another prohibited period for the claimant under subsection (1).
32AB(9)
The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (8) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
32AB(10)
A determination made under paragraph (6)(a) or subsection (7) or (9) is not a legislative instrument.
First kind of prohibited period
32AC(1)
There is a prohibited period for the relevant partner if:
(a) the claimant and that partner are members of the same couple at the end of the grace period; and
(b) either or both of the following apply:
(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;
(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note:
For relevant partner see section 32AA. For grace period see subsection (10).
32AC(1A)
However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
32AC(2)
The prohibited period referred to in subsection (1):
(a) begins on the day after the end of the grace period; and
(b) ends when subsection (3), (4), (4A) or (9) applies (whichever occurs first).
32AC(3)
This subsection applies if:
(a) if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AC(4)
This subsection applies if the claimant and that partner cease to be members of the same couple at any time after the end of the grace period.
32AC(4A)
This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
Second kind of prohibited period
32AC(5)
There is a prohibited period for the relevant partner if:
(a) the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and
(b) the claimant and that partner become members of the same couple again on a day (the applicable day ) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (10); and
(c) either or both of the following apply:
(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;
(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
32AC(5A)
However, there is not a prohibited period for the relevant partner under subsection (5) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
32AC(6)
The prohibited period referred to in subsection (5):
(a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b) ends when subsection (7), (8), (8A) or (9) applies (whichever occurs first).
32AC(7)
This subsection applies if:
(a) if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AC(8)
This subsection applies if the claimant and that partner cease to be members of the same couple again.
32AC(8A)
This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b)an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
Prohibited period may end in special circumstances
32AC(9)
This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
32AC(10)
In this section:
(a) the period of 75 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the variation mentioned in section 32AA is made; or
(b) if subsection (9) has applied in relation to a previous prohibited period - the period of 14 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the determination mentioned in subsection (9) is made.
Note:
The effect of paragraph (b) of the definition is that there may be another prohibited period for the relevant partner under subsection (1).
32AC(11)
The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (10) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
32AC(12)
A determination made under paragraph (6)(a) or subsection (9) or (11) is not a legislative instrument.
If:
(a) on or after the day the variation mentioned in section 32AA is made, the claimant becomes a member of a couple and the claimant's partner (the new partner ) is not the relevant partner; and
(b) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so when the claimant becomes a member of that couple;
then, during a prohibited period for the claimant and while the claimant and the new partner are members of the same couple, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to the new partner.
This section applies if 3 or more variations under subsection 28(2) have been made in relation to a claimant.
Claimant
32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For cancellation income year see subsection 28(1).
Note 2:
Subsection (8) creates an exception to subsection (2).
32AE(3)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year - the claimant has not lodged that return;
(b) if the claimant is a member of a couple and the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year - that partner has not lodged that return.
Note:
For relevant partner see section 32AA.
32AE(4)
This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
Partner
32AE(5)
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 an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For cancellation income year see subsection 28(1).
Note 2:
Subsection (9) creates an exception to subsection (5).
32AE(6)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year - the claimant has not lodged that return;
(b) if the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year - that partner has not lodged that return.
Note:
For relevant partner see section 32AA.
32AE(7)
This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
Exceptions
32AE(8)
The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
32AE(9)
The Secretary may, by writing, determine that subsection (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
32AE(10)
A period specified in a determination under subsection (8) or (9) may be a period beginning before, on or after the day the determination is made.
32AE(11)
A determination made under subsection (8) or (9) is not a legislative instrument.
If this Subdivision has the effect that:
(a) the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or
(b) an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;
then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.
Scope of Subdivision
32AF(1)
This Subdivision applies in relation to an individual if:
(a) there are 2 consecutive income years (each of which is a consecutive year ) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and
(b) in respect of each consecutive year, the Secretary, under section 105, reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual's adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and
(c) as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:
(i) the individual's Part A rate of family tax benefit is nil for those days because of the individual's adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;
(ii) the individual's Part B rate of family tax benefit is nil for those days because of subclause 28B(1) of Schedule 1 to the Family Assistance Act.
Note:
Family tax benefit may be worked out on an estimated income basis under subsection 20(1), (2A) or (3) (see definition of estimated income basis in subsection 3(1)).
[
CCH Note:
No 49 of 2012, s 3 and Sch 3 item 10 contains the following application provision:
10 Application
]
10(1)
Paragraph 32AF(1)(a) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Schedule, applies in relation to the 2009-10 income year and later income years.
(2)
Paragraph 32AF(1)(c) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Schedule, applies in relation to determinations made before, on or after the commencement of this item.
Basic non-entitlement rule
32AF(2)
Subject to this Subdivision:
(a) if subparagraph (1)(c)(i) applies-the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and
(b) if subparagraph (1)(c)(ii) applies-the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
32AF(3)
For the purposes of this Subdivision, the exclusion day , in relation to an individual, is:
(a) either:
(i) if the later of the consecutive years is 2010-11-1 July 2012; or
(ii) in any other case-1 July of the first income year after the later of the consecutive years; or
(b) if the Secretary determines a later day in relation to the individual-the later day.
32AF(4)
A determination under paragraph (3)(b) is not a legislative instrument.
Position of individual's partner
32AF(5)
While paragraph (2)(a) applies in relation to the individual, the individual's partner (if any) is not entitled to be paid the Part A rate of family tax benefit worked out on an estimated income basis.
32AF(6)
While paragraph (2)(b) applies in relation to the individual, the individual's partner (if any) is not entitled to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
Multiple applications of section
32AF(7)
Sections 32AG to 32AM do not prevent this section applying again in relation to the individual in respect of 2 consecutive income years, either or both of which are different from the 2 consecutive income years the subject of the previous application of this section.
Scope
32AG(1)
This section applies if, in respect of an income year (the payment year ) after the later of the consecutive years, the Secretary, taking into account the individual's adjusted taxable income as finally determined in respect of the payment year by the Secretary, determines either or both of the following on a day (the payment day ):
(a) the individual's Part A rate of family tax benefit is greater than nil on one or more days in the payment year;
(b) the individual's Part B rate of family tax benefit is greater than nil on one or more days in the payment year.
Payment day is in same income year as exclusion day
32AG(2)
If the payment day is in the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit-paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and
(b) if this section applies in relation to the Part B rate of family tax benefit-paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2012 the Secretary determines, under subsection (1), that the individual's Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2012.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Payment day is in income year later than that of exclusion day
32AG(3)
If the payment day is in an income year that is later than the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit-paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the later income year; and
(b) if this section applies in relation to the Part B rate of family tax benefit-paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the later income year.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2013 the Secretary determines, under subsection (1), that the individual's Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2013.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AH(1)
This section applies if:
(a) the individual is not eligible for family tax benefit for the whole of an income year (the applicable year ) that is after the later of the consecutive years (other than because of the individual's income or the individual's partner's income); and
(b) after the applicable year, the individual makes a claim for family tax benefit in relation to the income year (the current year ) in which the claim is made; and
(c) the Secretary has finally determined the individual's adjusted taxable income in respect of the applicable year; and
(d) the Secretary is satisfied that, if the Secretary were to take into account that adjusted taxable income, either or both of the following would apply in respect of one or more days in the current year:
(i) the individual's Part A rate of family tax benefit would be greater than nil;
(ii) the individual's Part B rate of family tax benefit would be greater than nil, or would be nil (other than because of subclause 28B(1) of Schedule 1 to the Family Assistance Act).
Exclusion day is in current year
32AH(2)
If the exclusion day is in the current year, then:
(a) if this section applies in relation to the Part A rate of family tax benefit-paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and
(b) if this section applies in relation to the Part B rate of family tax benefit-paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2011-12 (the applicable year). Assume that in 2012-13 (the current year) the individual makes a claim for family tax benefit for 2012-13.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual's final adjusted taxable income for 2011-12, the individual's Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2012-13.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Current year is later than that of exclusion day
32AH(3)
If the current year is later than the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit-paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the current year; and
(b) if this section applies in relation to the Part B rate of family tax benefit-paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the current year.
Example:
Assume that under section 32AF the consecutive years are 2010-11 and 2011-12. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2012-13 (the applicable year). Assume that in 2013-14 (the current year) the individual makes a claim for family tax benefit for 2013-14.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual's final adjusted taxable income for 2012-13, the individual's Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2013-14.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AI(1)
This section applies if, on a day (the income support day ) after the later of the consecutive years, the individual, or the individual's partner (if any), is receiving support ( income support ), in the form of a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
Trigger day is on or before exclusion day
32AI(2)
If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AI(3)
If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for income support payments
32AI(4)
In this section:
trigger day
means the later of:
(a) the earliest income support day; and
(b) 1 July of the income year the Secretary becomes aware that the individual, or the individual's partner, is receiving the income support.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AJ(1)
This section applies if, on a day (the FTB child day ) after the later of the consecutive years:
(a) the individual has an FTB child; and
(b) the child was not an FTB child of the individual at any time during the consecutive years.
Trigger day is on or before exclusion day
32AJ(2)
If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AJ(3)
the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for new FTB child
32AJ(4)
In this section:
trigger day
means the later of:
(a) the earliest FTB child day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the FTB child.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AK(1)
This section applies if:
(a) at the end of the later of the consecutive years, the individual is a member of a couple; and
(b) on any later day (a separation day ) the individual ceases to be a member of that couple.
Note:
Paragraph (b) may apply more than once, for example if the couple separates, then reconciles, then again separates.
Trigger day is on or before exclusion day
32AK(2)
If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AK(3)
If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Reconciliation of separated couple
32AK(4)
However, if on any day (the reconciliation day ) after a separation day, the individual again becomes a member of that couple, then subsection 32AF(2) applies in relation to the individual as if the reconciliation day were the exclusion day.
Note:
This subsection may apply more than once, for example if the couple separates, then reconciles, then again separates and reconciles.
Trigger day for separation
32AK(5)
In this section:
trigger day
, in relation to a particular separation day, means the later of:
(a) the separation day; and
(b) 1 July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AL(1)
This section applies if the Secretary is satisfied that:
(a) on a day (the special circumstances day ) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual's partner (if any) or both; and
(b) those circumstances did not exist at the end of the later of the consecutive years; and
(c) those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
Trigger day is on or before exclusion day
32AL(2)
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AL(3)
If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary's determinations-general
32AL(4)
A determination under subsection (2) or (3):
(a) has effect in accordance with its terms; and
(b) is not a legislative instrument.
Trigger day for special circumstances
32AL(5)
In this section:
trigger day
means the later of:
(a) the special circumstances day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the special circumstances.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
Scope
32AM(2)
This section applies if the Secretary is satisfied that:
(a) on a day (the determined circumstances day ) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual's partner (if any) or both; and
(b) the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
32AM(2)
The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(a).
Trigger day is on or before exclusion day
32AM(3)
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AM(4)
If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary's determinations-general
32AM(5)
A determination under subsection (3) or (4):
(a) has effect in accordance with its terms; and
(b) is not a legislative instrument.
Trigger day for determined circumstances
32AM(6)
In this section:
trigger day
means the later of:
(a) the determined circumstances day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.
Note:
For the meaning of consecutive year , see subsection 32AF(1). For the meaning of exclusion day , see subsection 32AF(3).
This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same-rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).
32A(2)
In making or varying the determination, the Secretary must disregard the following provisions:
(a) paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;
(b) paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;
(ba) paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;
(bb) paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act;
(bba) paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;
(bc) subclause 31A(1) of Schedule 1 to the Family Assistance Act;
(c) subclause 38A(1) of Schedule 1 to the Family Assistance Act;
unless and until:
(d) if the same-rate benefit period to which the decision relates is the only same-rate benefit period for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for the same-rate benefit period; or
(e) if the same-rate benefit period to which the decision relates is one of 2 or more same-rate benefit periods for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for each of those same-rate benefit periods.
Note 1:
If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section 105 - see section 105A.
Note 2:
To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B.
32A(3)
Subsection (2) does not apply for the purposes of working out the amount of a clean energy advance.
SECTION 32B 32B When FTB reconciliation conditions are satisfied
For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same-rate benefit period:
(a) if only one of sections 32C to 32Q applies to the first individual for the same-rate benefit period - at the relevant reconciliation time; or
(b) if 2 or more of sections 32C to 32Q apply to the first individual for the same-rate benefit period - at whichever of the relevant reconciliation times is the latest.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual is or was required to lodge an income tax return for the relevant income year; and
(b) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
32C(2)
Disregard paragraph (1)(b) if the first individual was a member of a couple at any time during the same-rate benefit period.
32C(3)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of:
(a) the first income year after the relevant income year; or
(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.
32C(4)
The further period under paragraph (3)(b) must end no later than the end of the second income year after the relevant income year.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual continues to be a member of the couple until the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year.
32D(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year, so long as the partner's income tax return for the relevant income year was lodged before the end of:
(a) the first income year after the relevant income year; or
(b) such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii).
32D(3)
The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual ceased to be a member of the couple during the first income year after the relevant income year.
32E(2)
The relevant reconciliation time is:
(a) if the partner lodged the return before the end of the first income year after the relevant income year - when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b) otherwise - the end of the first income year after the relevant income year.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the partner did not lodge the return before the end of the first income year after the relevant income year; and
(d) the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and
(e) the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.
32F(2)
The relevant reconciliation time is:
(a) if the partner lodged the return while the first individual and the partner were members of the same couple - when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b) otherwise - when the first individual ceased to be a member of the couple.
32F(3)
The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.
(Repealed by No 14 of 2014)
(Repealed by No 14 of 2014)
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual; or
(b) any other individual whose adjusted taxable income is relevant in working out the first individual's entitlement to, or rate of, family tax benefit for the same-rate benefit period;
is not required to lodge an income tax return for the relevant income year.
32J(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
32J(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
(Repealed by No 14 of 2014)
(Repealed by No 14 of 2014)
This section applies to the first individual for a same-rate benefit period if any of the following were taken into account in working out the first individual's adjusted taxable income for the relevant income year:
(a) the first individual's target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);
(b) the first individual's tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);
(c) the first individual's child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act);
(d) another individual's target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);
(e) another individual's tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);
(f) another individual's child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act);
32M(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
32M(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual has an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; and
(b) clause 19B of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
32N(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual's annualised amount of maintenance income for the relevant income year, so long as that notification occurs before the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's annualised amount of maintenance income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
32N(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was not a member of a couple at any time during the same-rate benefit period; and
(b) clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period; and
(c) either:
(i) the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or
(ii) clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period.
(d) (Repealed by No 14 of 2014)