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

S 2A inserted by No 59 of 2015, s 3 and Sch 2 item 53, effective 1 July 2016.

Definition of "AAT" repealed by No 38 of 2024, s 3 and Sch 3 item 3(a), effective 14 October 2024. The definition formerly read:

AAT
means the Administrative Appeals Tribunal.

Definition of "AAT Act" repealed by No 38 of 2024, s 3 and Sch 3 item 3(b), effective 14 October 2024. The definition formerly read:

AAT Act
means the Administrative Appeals Tribunal Act 1975.

Definition of "AAT first review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(c), effective 14 October 2024. The definition formerly read:

AAT first review
has the meaning given by section 111.

Definition of "AAT first review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.

Definition of "AAT second review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(d), effective 14 October 2024. The definition formerly read:

AAT second review
has the meaning given by section 128.

Definition of "AAT second review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.

Definition of "AAT single review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(e), effective 14 October 2024. The definition formerly read:

AAT single review
has the meaning given by section 138.

Definition of "AAT single review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.

Definition of "ABN" inserted by No 66 of 2022,s 3 and Sch 2 item 13, effective 1 July 2023.

Definition of "advance assessment day" inserted by No 53 of 2011, s 3 and Sch 1 item 9, applicable to family tax benefit advances requested on or after 1 July 2011.

Definition of "agency" amended by No 32 of 2011, s 3 and Sch 4 item 19, by substituting para (b) for paras (b) and (d), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (b) and (d) formerly read:

(b) the Commonwealth Services Delivery Agency; or

(d) Medicare Australia.

Definition of "agency" amended by No 48 of 2009, s 3 and Sch 1 item 2, by repealing para (c), effective 1 July 2009. Para (c) formerly read:

(c) the Australian Taxation Office; or

No 48 of 2009, s 3 and Sch 1 item 12 contains the following saving provision:

Saving - past period family tax benefit claims through the Australian Taxation Office  
12
The A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before 1 July 2009 in relation to:

(a) claims made before 1 July 2009:

(i) for payment of family tax benefit for a past period; and

(ii) in a form approved by an officer of the Australian Taxation Office for the purposes of subsection 7(2) of that Act, acting under a delegation from the Secretary under section 221 of that Act; and

(b) decisions made under that Act, in relation to such claims, by officers of the Australian Taxation Office (whether those decisions were made before, on or after 1 July 2009).

Definition of "agency" amended by No 111 of 2005, s 3 and Sch 2 item 84, by substituting para (d), effective 1 October 2005. Para (d) formerly read:

(d) the Health Insurance Commission.

Definition of "allocation rules" inserted by No 22 of 2017, s 3 and Sch 1 item 50, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "amount of the entitlement" repealed by No 22 of 2017, s 3 and Sch 1 item 51, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

amount of the entitlement
, in respect of child care benefit and a person, means:

(a) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year - the amount referred to in section 51B; and

(b) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year - the amount referred to in section 52E; and

(c) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer - the amount referred to in section 52F; and

(d) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual - the amount referred to in section 53D; and

(e) in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year - the amount referred to in section 54B.

Definition of "amount of the entitlement" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "appropriate State/Territory body" repealed by No 125 of 2019, s 3 and Sch 1 item 33, effective 16 December 2019. The definition formerly read:

appropriate State/Territory body
has the meaning given by subsection 204K(7).

Definition of "appropriate State/Territory body" inserted by No 22 of 2017, s 3 and Sch 1 item 52, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "appropriate State/Territory support agency" inserted by No 125 of 2019, s 3 and Sch 1 item 34, effective 16 December 2019.

Definition of "approved centre based long day care service" repealed by No 22 of 2017, s 3 and Sch 1 item 53, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved centre based long day care service
means a centre based long day care service in respect of which an approval as a centre based long day care service is in force under Division 1 of Part 8.

Definition of "approved child care service" substituted by No 22 of 2017, s 3 and Sch 1 item 54, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved child care service
means:

(a) an approved centre based long day care service; or

(b) an approved family day care service; or

(ba) an approved in-home care service; or

(c) an approved occasional care service; or

(d) an approved outside school hours care service.

Definition of "approved child care service" amended by No 138 of 2000.

Definition of "approved family day care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved family day care service
means a family day care service in respect of which an approval as a family day care service is in force under Division 1 of Part 8.

Definition of "approved in-home care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved in-home care service
means an in-home care service in respect of which an approval as an in-home care service is in force under Division 1 of Part 8.

Definition of "approved in-home care service" inserted by No 138 of 2000.

Definition of "approved occasional care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved occasional care service
means an occasional care service in respect of which an approval as an occasional care service is in force under Division 1 of Part 8.

Definition of "approved outside school hours care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

approved outside school hours care service
means an outside school hours care service in respect of which an approval as an outside school hours care service is in force under Division 1 of Part 8.

Definition of "approved provider" inserted by No 22 of 2017, s 3 and Sch 1 item 56, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "ART" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.

Definition of "ART Act" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.

Definition of "ART child care provider review" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.

Definition of "ART Principal Registrar" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.

Definition of "ART review" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.

Definition of "audit team" substituted by No 22 of 2017, s 3 and Sch 1 item 57, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

audit team
, in relation to an audit of an operator of an approved child care service, means the expert engaged to carry out the audit of the operator and any person (other than an authorised officer) assisting the expert.

Definition of "audit team" inserted by No 120 of 2011, s 3 and Sch 1 item 1, effective 15 October 2011. For application provision see note under s 3(4B).

Definition of "Bank" inserted by No 45 of 2000. For transitional provisions see note under s 69.

Definition of "care percentage decision" inserted by No 65 of 2010, s 3 and Sch 2 item 22, effective 1 July 2010.

Definition of "CCB %" repealed by No 22 of 2017, s 3 and Sch 1 item 58, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

CCB %
, in respect of an individual, means:

(a) the CCB % determined (including as a result of a variation) in respect of the individual under Division 4 of Part 3; or

(b) the CCB % otherwise applicable to the individual under Division 4 of Part 3; or

(c) if neither paragraph (a) nor (b) applies to the individual - the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.

Definition of "CCB %" substituted by No 53 of 2008, s 3 and Sch 1 item 14, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. The definition formerly read:

CCB %
, in respect of an individual, means the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.

Definition of "CCB %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "CCS quarter" inserted by No 22 of 2017, s 3 and Sch 1 item 59, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "CCS reconciliation conditions" inserted by No 22 of 2017, s 3 and Sch 1 item 59, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "ceases" repealed by No 22 of 2017, s 3 and Sch 1 item 60, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

ceases
to be enrolled, in relation to a child to whom an approved childcare service provides care, has the meaning given by section 219AD,

Definition of "ceases" inserted by No 118 of 2007, s 3 and Sch 1 item 6, effective 29 June 2007.

Definition of "ceases to be enrolled" inserted by No 22 of 2017, s 3 and Sch 1 item 61, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "centrelink program" inserted by No 32 of 2011, s 3 and Sch 4 item 20, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "Chief Executive Centrelink" inserted by No 32 of 2011, s 3 and Sch 4 item 21, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "Chief Executive Medicare" inserted by No 32 of 2011, s 3 and Sch 4 item 22, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "child care decision" inserted by No 22 of 2017, s 3 and Sch 1 item 61, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "child care provider decision" inserted by No 26 of 2021, s 3 and Sch 1 item 18, effective 27 March 2021. For application provisions, see note under s 205C.

Definition of "child care service payment" substituted by No 22 of 2017, s 3 and Sch 1 item 62, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

child care service payment
means:

(a) a payment under section 219Q or subsection 219QA(2) in respect of fee reduction; or

(aa) a payment under section 219QC or subsection 219QD(2) in respect of child care rebate; or

(b) an enrolment advance under section 219RA; or

(c) a payment under:

(i) subitem 97(5) of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007; or

(ii) subitem 97A(5) of that Schedule (as modified by the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Regulations 2009); or

(d) the payment known as Jobs Education and Training (JET) Child Care fee assistance that is paid by the Commonwealth; or

(e) a payment specified in an instrument under subsection (4A).

Definition of "child care service payment" amended by No 25 of 2011, s 3 and Sch 2 item 1, by inserting para (aa), effective 26 July 2011.

Definition of "child care service payment" inserted by No 79 of 2011, s 3 and Sch 1 item 1, effective 26 July 2011.

Definition of "civil penalty order" inserted by No 53 of 2008, s 3 and Sch 4 item 1, applicable in relation to conduct happening wholly after 26 June 2008, where conduct means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2).

Definition of "civil penalty provision" substituted by No 22 of 2017, s 3 and Sch 1 item 64, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

civil penalty provision
means any of the following:

(a) subsection 204(1);

(b) subsection 219AC(1A) or (1B);

(c) subsection 219AG(1A);

(d) subsection 219B(2);

(e) subsection 219BB(1);

(f) subsection 219BC(1);

(g) subsection 219BD(1);

(h) subsection 219E(1) or (7);

(ha) subsection 219EA(2);

(hb) subsection 219EB(1) or (5);

(j) subsection 219F(1) or (2);

(k) subsection 219G(1), (3) or (4);

(ka) subsection 219GA(6);

(l) 219L(1), (2) or (3);

(la) subsection 219LA(2) or (5);

(m) subsection 219M(1) or (4);

(n) subsection 219N(5A);

(o) subsection 219NA(4);

(p) subsection 219NB(1);

(q) subsection 219P(1);

(r) subsection 219QB(1);

(sa) subsection 219QE(1);

(s) section 219TSB;

(t) a provision (if any) of the regulations that is declared to be a civil penalty provision in accordance with paragraph 235(1A)(b).

Definition of "civil penalty provision" amended by No 120 of 2011, s 3 and Sch 1 items 2 and 3, by inserting paras (ka) and (la), effective 15 October 2011. For application provision see note under s 3(4B).

Definition of "civil penalty provision" amended by No 25 of 2011, s 3 and Sch 1 items 9 and 10, by inserting paras (ha), (hb) and (sa), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).

Definition of "civil penalty provision" amended by No 34 of 2010, s 3 and Sch 2 item 1, by inserting "or (7)" after "subsection 219E(1)" in para (h), effective 11 May 2010.

Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 4 item 10, by repealing para (i), effective 24 December 2009.

Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 5 item 13, by inserting "or (4)" after "219M(1)" in para (m), applicable in relation to notices given under subsection 219M(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 after 22 July 2009.

Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 4 item 1, by inserting para (t) at the end, effective 25 June 2009.

Definition of "civil penalty provision" substituted by No 53 of 2008, s 3 and Sch 4 item 2, applicable in relation to conduct happening wholly after 26 June 2008, where conduct means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2). The definition formerly read:

civil penalty provision
means subsection 219EA(2) or 219TSB(1).

Definition of "civil penalty provision" inserted by No 118 of 2007, s 3 and Sch 2 item 1, effective 1 July 2007.

Definition of "complying written arrangement" inserted by No 22 of 2017, s 3 and Sch 1 item 65, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "decision" 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.

Definition of "departure authorisation certificate" inserted by No 55 of 2016, s 3 and Sch 13 item 2, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Definition of "departure prohibition order" inserted by No 55 of 2016, s 3 and Sch 13 item 2, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Definition of "early claim day" substituted by No 70 of 2013, s 3 and Sch 2A item 28, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. The definition formerly read:

early claim day
, in relation to:

(a) a claim for payment of family tax benefit by instalment; or

(b) a claim for payment of baby bonus in normal circumstances;

(c) (Repealed by No 49 of 2012)

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.

Definition of "early claim day" amended by No 49 of 2012, s 3 and Sch 1 items 15 and 16, by omitting "or" from the end of para (b) and repealing para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).

Para (c) formerly read:

(c) a claim for payment of maternity immunisation allowance in normal circumstances;

Definition of "early claim day" inserted by No 105 of 2010, s 3 and Sch 1 item 19, effective 1 October 2010.

No 105 of 2010, s 3 and Sch 2 item 5 contains the following transitional provisions:

Claims for family tax benefit, baby bonus or maternity immunisation allowance  
5(1)
The amendments of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act do not affect a claim for family tax benefit, baby bonus or maternity immunisation allowance made under that Act before 1 October 2010.

5(2)
Without limiting subitem (1), the amendment of section 47B of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act does not affect a claim for baby bonus made under that Act before 1 January 2011.

Definition of "Education and Care Services National Law" inserted by No 125 of 2019, s 3 and Sch 2 item 1, effective 13 December 2019.

Definition of "eligibility rules" repealed by No 22 of 2017, s 3 and Sch 1 item 66, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

eligibility rules
means rules made under subsection 205(1).

Definition of "emergency or disaster" inserted by No 26 of 2021, s 3 and Sch 1 item 2, effective 27 March 2021. For application provisions, see note under s 205C.

Definition of "enrolled" substituted by No 22 of 2017, s 3 and Sch 1 item 67, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

enrolled
in relation to a child to whom an approved child care service provides care, has the meaning given by subsections 219A(2) and 219AA(2).

Definition of "enrolled" inserted by No 118 of 2007, s 3 and Sch 1 item 7, effective 29 June 2007.

Definition of "enrolment notice" inserted by No 22 of 2017, s 3 and Sch 1 item 68, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "estimated income basis" inserted by No 49 of 2012, s 3 and Sch 3 item 3, effective 1 July 2012.

Definition of "Executive Director" repealed by No 38 of 2010, s 3 and Sch 3 item 18, effective 11 May 2010. The definition formerly read:

Executive Director
means the Executive Director of the Social Security Appeals Tribunal.

Definition of "executive officer" repealed by No 22 of 2017, s 3 and Sch 1 item 69, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

executive officer
, in relation to an operator of an approved centre based long day care service, means a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.

Definition of "executive officer" inserted by No 120 of 2011, s 3 and Sch 1 item 4, effective 15 October 2011. For application provision see note under s 3(4B).

Definition of "Family Assistance Administration Act" inserted by No 45 of 2000. For transitional provisions see note under s 69.

Definition of "family assistance law" amended by No 79 of 2011, s 3 and Sch 3 item 1, by substituting para (c), effective 22 August 2011. Para (c) formerly read:

(c) regulations under this Act;

Definition of "family assistance law" amended by No 45 of 2000. For transitional provisions see note under s 69. Para (c) formerly read:

(c) regulations under this Act.

Definition of "fee reduction amount" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "fee reduction decision" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "financial institution" inserted by No 47 of 2001.

Definition of "first deadline" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "flexible PPL day" inserted by No 53 of 2020, s 3 and Sch 1 item 6, effective 1 July 2020.

Definition of "FTB advance debt" inserted by No 53 of 2011, s 3 and Sch 1 item 10, applicable to family tax benefit advances requested on or after 1 July 2011.

Definition of "guidance and appeals panel" inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024.

Definition of "guidance and appeals panel proceeding" inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024.

Definition of "head" amended by No 104 of 2020, s 3 and Sch 1 item 4, by substituting "Chief Executive Officer of Services Australia" for "Secretary of the Human Services Department" in para (b), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.

Definition of "head" amended by No 32 of 2011, s 3 and Sch 4 item 23, by substituting para (b) for paras (b) and (d), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (b) and (d) formerly read:

(b) in the case of the Commonwealth Services Delivery Agency - the Chief Executive Officer of the Agency; or

(d) in the case of Medicare Australia - the Chief Executive Officer of Medicare Australia.

Definition of "head" amended by No 48 of 2009, s 3 and Sch 1 item 3, by repealing para (c), effective 1 July 2009. For saving provision, see note under definition of "agency". Para (c) formerly read:

(c) in the case of the Australian Taxation Office - the Commissioner of Taxation; or

Definition of "head" amended by No 111 of 2005, s 3 and Sch 2 item 85, by substituting "Medicare Australia - the Chief Executive Officer of Medicare Australia" for "the Health Insurance Commission - the Managing Director of the Commission" in para (d), effective 1 October 2005.

Definition of "Human Services Department" amended by No 104 of 2020, s 3 and Sch 1 item 5, by substituting "Services Australia" for "the Department administered by the Human Services Minister", effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.

Definition of "Human Services Department" inserted by No 32 of 2011, s 3 and Sch 4 item 24, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "Human Services Minister" repealed by No 104 of 2020, s 3 and Sch 1 item 6, effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020. The definition formerly read:

Human Services Minister
means the Minister administering the Human Services (Centrelink) Act 1997.

Definition of "Human Services Minister" inserted by No 32 of 2011, s 3 and Sch 4 item 25, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "immunisation grace period" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "income tax refund" amended by No 116 of 2018, s 3 and Sch 1 item 24, by inserting para (c)(iv), effective 1July 2019.

Definition of "income tax refund" amended by No 103 of 2013, s 3 and Sch 1 item 15, by repealing para (c)(ia), effective 29 June 2013. Para (c)(ia) formerly read:

(ia) section 154-60 of the Higher Education Support Act 2003; or

Definition of "income tax refund" amended by No 5 of 2011, s 3 and Sch 1 items 6 and 7, by substituting "section 12ZN" for "subsection 12ZN(1)" in para (c)(iii) and "(see Division 67 of the Income Tax Assessment Act)" for "under Division 67 of the Income Tax Assessment Act" in para (d), effective 22 March 2011.

Definition of "income tax refund" substituted by No 82 of 2006, s 3 and Sch 11 item 1, effective 1 July 2002. Act No 82 of 2006, s 3 and Sch 11 item 2 contained the following application provision:

(1)
The amendment made applies in relation to a debt owed in respect of family tax benefit against which an income tax refund is to be applied, if the income tax refund is determined on or after 1 July 2002 (irrespective of the income year to which the refund relates or when the debt is determined).

(2)
The amendment made applies in relation to a debt owed in respect of child care benefit against which an income tax refund is to be applied, if both:

(a) the debt is determined on or after 1 July 2006; and

(b) the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).

The definition formerly read:

income tax refund
means an amount payable to a person in respect of an overpayment of:

(a) income tax imposed by the Income Tax Act 1986; or

(b) Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or

(c) 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) section 154-60 of the Higher Education Support Act 2003; or

(ii) subsection 12ZN(1) of the Student Assistance Act 1973.

Definition of "income tax refund" amended by No 150 of 2003, s 3 and Sch 2 item 95, by inserting para (c)(ia), effective 1 January 2004.

Definition of "indexed actual income" amended by No 22 of 2017, s 3 and Sch 1 item 71, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) for an individual in relation to child care benefit - means the amount stated for the individual in a notice under subsection 55AB(2).

Definition of "indexed actual income" inserted by No 36 of 2006, s 3 and Sch 2 item 1, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

Definition of "indexed estimate" amended by No 22 of 2017, s 3 and Sch 1 item 72, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) for an individual in relation to child care benefit - means the amount stated for the individual in a notice under subsection 55AA(2).

Definition of "indexed estimate" inserted by No 36 of 2006, s 3 and Sch 2 item 2, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

Definition of "instalment period" substituted by No 45 of 2000. For transitional provisions see note under s 7A. Definition formerly read:

instalment period
:

(a) in relation to family tax benefit-has the meaning given by subsections 23(2) and (3); and

(b) in relation to child care benefit-has the meaning given by subsection 42(4) or 47(2), as the case requires, of the Family Assistance Act.

Definition of "large centre-based day care provider" repealed by No 66 of 2022, s 3 and Sch 2 item 1, effective 1 July 2023. The definition formerly read:

large centre-based day care provider
has the meaning given by section 4A.

Definition of "large centre-based day care provider" inserted by No 22 of 2017, s 3 and Sch 1 item 73, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "large child care provider" inserted by No 66 of 2022, s 3 and Sch 2 item 2, effective 1 July 2023.

Definition of "large long day care centre operator" repealed by No 22 of 2017, s 3 and Sch 1 item 74, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

large long day care centre operator
, in relation to a financial year, means:

(a) a person who operates, or proposes to operate, 25 or more approved centre based long day care services at any time during the financial year; or

(b) 2 or more persons who, between them, operate, or propose to operate, 25 or more approved centre based long day care services during the financial year, so long as any of the following apply:

(i) one person has, at any time during the financial year, 25% or more of their executive officers in common with another person;

(ii) one person owns, at any time during the financial year, 15% or more of another person;

(iii) one person is entitled to receive, at any time during the financial year, 15% or more of the dividends paid by another person.

Note:

See also subsection (4B).

Definition of "large long day care centre operator" inserted by No 120 of 2011, s 3 and Sch 1 item 5, effective 15 October 2011. For application provision see note under s 3(4B).

Definition of "listed child care information provision" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "maximum amount" inserted by No 53 of 2011, s 3 and Sch 1 item 11, applicable to family tax benefit advances requested on or after 1 July 2011.

Definition of "maximum PPL period" repealed by No 4 of 2023, s 3 and Sch 2 item 8, effective 26 March 2023. The definition formerly read:

maximum PPL period
has the same meaning as in the Paid Parental Leave Act 2010.

Definition of "maximum PPL period" inserted by No 53 of 2020, s 3 and Sch 1 item 6, effective 1 July 2020.

Definition of "medicare program" inserted by No 32 of 2011, s 3 and Sch 4 item 26, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "meets the information requirements" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "minimum amount" inserted by No 53 of 2011, s 3 and Sch 1 item 12, applicable to family tax benefit advances requested on or after 1 July 2011.

Definition of "minimum taxable income %" repealed by No 53 of 2008, s 3 and Sch 1 item 15, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. The definition formerly read:

minimum taxable income %
, in respect of an individual, means the minimum taxable income % calculated in respect of the individual under clause 12 of Schedule 2 to the Family Assistance Act.

Definition of "minimum taxable income %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "non-corporate Commonwealth entity" inserted by No 26 of 2021, s 3 and Sch 1 item 27, effective 27 March 2021. For application provisions, see note under s 205C.

Definition of "officer" amended by No 32 of 2011, s 3 and Sch 4 item 27, by inserting para (aa), effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "official" inserted by No 26 of 2021, s 3 and Sch 1 item 27, effective 27 March 2021. For application provisions, see note under s 205C.

Definition of "parental leave pay" inserted by No 105 of 2010, s 3 and Sch 1 item 20, effective 1 October 2010. For transitional provisions, see note under definition of "early claim day".

Definition of "penalty unit" repealed by No 31 of 2014, s 3 and Sch 8 item 2, effective 24 June 2014. The definition formerly read:

penalty unit
has the meaning given by section 4AA of the Crimes Act 1914.

Definition of "penalty unit" inserted by No 53 of 2008, s 3 and Sch 4 item 3, applicable in relation to conduct happening wholly after 26 June 2008, where conduct means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2).

Definition of "permissible staff discount" inserted by No 66 of 2022, s 3 and Sch 5 item 3, applicable in relation to sessions of care provided to a child in a week that starts on or after 1 January 2023.

Definition of "person with management or control" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "personal information" inserted by No 120 of 2011, s 3 and Sch 1 item 6, effective 15 October 2011. For application provision see note under s 3(4B).

Definition of "Principal Member" repealed by No 60 of 2015, s 3 and Sch 5 item 4(a), effective 1 July 2015. The definition formerly read:

Principal Member
means the Principal Member of the Social Security Appeals Tribunal.

Note:

Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the Social Security Appeals Tribunal.

Definition of "Principal Member" amended by No 154 of 2012, s 3 and Sch 3 item 1, by inserting the note at the end, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.

Definition of "Principal Member" inserted by No 38 of 2010, s 3 and Sch 3 item 19, effective 11 May 2010.

Definition of "protected information" amended by No 104 of 2020, s 3 and Sch 1 items 7 and 8, by omitting "or the Human Services Department" after "of the Department" from para (a)(ii) and inserting para (aaa), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.

Definition of "protected information" amended by No 32 of 2011, s 3 and Sch 4 item 28, by substituting paras (a), (aa) and (b) for paras (a) and (b), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (a) and (b) formerly read:

(a) information about a person that is or was held in the records of the Department or the Commonwealth Services Delivery Agency; or

(b) information about a person obtained by an officer under the family assistance law that is or was held in the records of Medicare Australia; or

Definition of "protected information" amended by No 48 of 2009, s 3 and Sch 1 item 4, by omitting "the Australian Taxation Office or" after "records of" in para (b), effective 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1). No 48 of 2009, s 3 and Sch 1 item 14 contains the following further saving provision:

Saving - protected information  
14
Despite the amendment, paragraph (b) of the definition of protected information , as in force immediately before 1 July 2009, continues to apply on and 1 July 2009 in relation to information obtained (whether before, on or after 1 July 2009) that is or was held in the records of the Australian Taxation Office.

Definition of "protected information" amended by No 111 of 2005, s 3 and Sch 2 items 86 and 87, by substituting "Medicare Australia" for "the Health Insurance Commission" in para (b) and inserting para (ba), effective 1 October 2005.

Definition of "provider" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "registered carer" repealed by No 22 of 2017, s 3 and Sch 1 item 76, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

registered carer
means an individual approved as a registered carer under Division 2 of Part 8.

Definition of "Regulatory Powers Act" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "related providers" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "relevant arrangement" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "reporting period" repealed by No 22 of 2017, s 3 and Sch 1 item 78(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

reporting period
, in respect of an approved child care service, means:

(a) if paragraph (b) does not apply - a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or

(b) if the service is covered by a determination made under subsection (5) - the period specified in the determination.

Definition of "reporting period" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "schooling %" repealed by No 22 of 2017, s 3 and Sch 1 item 78(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:

schooling %
, in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.

Definition of "schooling %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "second deadline" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "Secretary" amended by No 5 of 2011, s 3 and Sch 7 item 16, by substituting "Secretary of" for "Secretary to", effective 22 March 2011.

Definition of "social security law" inserted by No 32 of 2011, s 3 and Sch 4 item 28A, effective 1 July 2011. For transitional provisions see note under s 108(2).

Definition of "SSAT" repealed by No 60 of 2015, s 3 and Sch 5 item 4(b), effective 1 July 2015. The definition formerly read:

SSAT
means the Social Security Appeals Tribunal.

Note:

Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.

Definition of "SSAT" amended by No 154 of 2012, s 3 and Sch 3 item 2, by inserting the note at the end, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.

Definition of "SSAT member" repealed by No 60 of 2015, s 3 and Sch 5 item 4(c), effective 1 July 2015. The definition formerly read:

SSAT member
means a member of the SSAT (and includes the Principal Member).

Note:

Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.

Definition of "SSAT member" inserted by No 154 of 2012, s 3 and Sch 3 item 3, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.

Definition of "starts to be enrolled" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "statement period" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Definition of "taxable income %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

Definition of "TFN claim person" amended by No 22 of 2017, s 3 and Sch 1 item 80, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) in relation to a claim by a claimant who is an individual for child care benefit under Subdivision A of Division 4 of Part 3, means:

(i) the claimant; and

(ii) if the claim is for payment of child care benefit by fee reduction - the claimant's partner (if any) at the time of the claim; and

(iii) if the claim is for payment of child care benefit for a past period for care provided by an approved child care service - any partner of the claimant during the past period; or

Definition of "TFN claim person" amended by No 70 of 2013, s 3 and Sch 2A item 29, by substituting "a stillborn baby payment" for "baby bonus" in para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

Definition of "TFN claim person" amended by No 49 of 2012, s 3 and Sch 1 item 17, by omitting "or maternity immunisation allowance" after "baby bonus" in para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).

Definition of "TFN claim person" amended by No 141 of 2011, s 3 and Sch 8 item 6, by inserting para (d), applicable in relation to the 2012-13 income year and later income years.

Definition of "TFN claim person" amended by No 82 of 2007, s 3 and Sch 6 item 25, by substituting "baby bonus" for "maternity payment" in para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Definition of "TFN claim person" amended by No 59 of 2004, s 3 and Sch 2 item 12, by substituting "maternity payment" for "maternity allowance" in para (c), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 14 contains the following saving provision:

Definition of "TFN claim person" amended by No 30 of 2003, s 3 and Sch 2 item 14, by inserting para (c), effective 15 April 2003.

Definition of "TFN claim person" substituted by No 45 of 2000, s 3 Sch 2 item 65, effective 1 July 2000. For transitional provisions see note under s 69. The definition formerly read:

TFN claim person
, in relation to a claim under Subdivision A of Division 1 of Part 3, means:

(a) the claimant; and

(b) 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

(c) if the claim is for payment of family tax benefit for a past period-any partner of the claimant during the past period.

Definition of "TFN determination person" amended by No 22 of 2017, s 3 and Sch 1 item 81, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) in relation to child care benefit and:

(i) a determination under which the claimant who is an individual is conditionally eligible for child care benefit by fee reduction - the claimant or any partner of the claimant at any time since the determination was made; or

(ii) a determination under which the claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service - the claimant or any partner of the claimant during the past period; or

Definition of "TFN determination person" amended by No 141 of 2011, s 3 and Sch 8 item 7, by inserting para (c), applicable in relation to the 2012-13 income year and later income years.

Definition of "TFN determination person" substituted by No 45 of 2000. For transitional provisions see note under s 69. The definition formerly read:

TFN determination person
means:

(a) in relation to 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

(b) in relation to 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.

Definition of "TFN substitution person" amended by No 22 of 2017, s 3 and Sch 1 item 82, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service based on eligibility for an amount of child care benefit under section 46 of the Family Assistance Act; or

Definition of "TFN substitution person" amended by No 70 of 2013, s 3 and Sch 2A item 30, by substituting "a stillborn baby payment" for "baby bonus" in para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

Definition of "TFN substitution person" amended by No 49 of 2012, s 3 and Sch 1 item 18, by omitting "or maternity immunisation allowance" after "baby bonus" in para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).

Definition of "TFN substitution person" amended by No 141 of 2011, s 3 and Sch 8 items 8 and 9, by inserting "or" at the end of para (c) and inserting para (d), applicable in relation to the 2012-13 income year and later income years.

Definition of "TFN substitution person" amended by No 82 of 2007, s 3 and Sch 6 item 26, by substituting "baby bonus" for "maternity payment" in para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Definition of "TFN substitution person" amended by No 59 of 2004, s 3 and Sch 2 item 13, by substituting "maternity payment" for "maternity allowance" in para (c), effective 1 July 2004. For saving provision, see note under definition of "TFN claim person".

Definition of "TFN substitution person" amended by No 30 of 2003, s 3 and Sch 2 item 15, by inserting para (c), effective 15 April 2003.

Definition of "TFN substitution person" inserted by No 45 of 2000. For transitional provisions see note under s 69.

Definition of "withholding amount" inserted by No 22 of 2017, s 3 and Sch 1 item 83, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 3(3) repealed by No 30 of 2003, s 3 and Sch 2 item 72, effective 1 July 2000. S 3(3) formerly read:

3(3)
For the purposes of this Act, the CPC rate ( combined pensioner couple rate ) at a particular time is twice the amount that is, at that time, the maximum basic rate of age pension payable to a person under the Social Security Act 1991 in accordance with item 2 of Table B in point 1064-B1 of Pension Rate Calculator A in section 1064 of that Act.

S 3(3) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

S 3(4) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

S 3(4A) repealed by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(4A) formerly read:

3(4A)
The Minister may, by legislative instrument, specify a payment for the purposes of paragraph (e) of the definition of child care service payment in subsection (1). The payment must be one made to child care services under a scheme or program (however described) administered by the Department.

S 3(4A) inserted by No 79 of 2011, s 3 and Sch 1 item 2, effective 26 July 2011.

S 3(4B) repealed by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(4B) formerly read:

3(4B)
For the purposes of the definition of large long day care centre operator , the Minister may, by legislative instrument, vary the number of approved centre based long day care services specified in paragraph (a) or (b) of the definition.

S 3(4B) inserted by No 120 of 2011, s 3 and Sch 1 item 7, effective 15 October 2011. No 120 of 2011, s 3 and Sch 1 item 26 contains the following application provision:

26 Application  
26
The Secretary may only give a notice under section 219GA of the A New Tax System (Family Assistance) (Administration) Act 1999 (as inserted by this Schedule) in respect of a financial year that begins on or after 1 July 2010.

S 3(5) substituted by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(5) formerly read:

3(5)
For the purposes of paragraph (b) of the definition of reporting period , the Secretary may determine that a specified period that is not a quarter is the reporting period for:

(a) one approved child care service; or

(b) a class of approved child care services.

S 3(5) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

S 3(6) substituted by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(6) formerly read:

3(6)
If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service.

S 3(6) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.

S 3A inserted by No 137 of 2001, s 3 and Sch 1 item 3, effective 1 October 2001.

S 4 amended by No 118 of 2007, s 3 and Sch 1 item 9, by substituting all the words after "withdrawing of the application or claim,", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. The words formerly read:

or the doing of the other thing, by the use of a telecommunications system or other electronic equipment

S 4(2) inserted by No 118 of 2007, s 3 and Sch 1 item 10, effective 29 June 2007.For application and transitional provisions see note under Pt 8A heading.

S 4(3) inserted by No 118 of 2007, s 3 and Sch 1 item 10, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 4A(1) substituted by No 66 of 2022, s 3 and Sch 2 item 4, effective 1 July 2023. S 4A(1) formerly read:

4A(1)
A provider is a large centre-based day 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 that are centre-based day care services; or
(b) the provider is one of 2 or more related providers who together operate 25 or more approved child care services that are centre-based day 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 that are centre-based day care services.

S 4A substituted by No 22 of 2017, s 3 and Sch 1 item 85, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 4A formerly read:

SECTION 4A Rate and amount of CCB by fee reduction may be zero  
4A
For the purposes of this Act and the Family Assistance Act:

(a) a rate calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a zero rate; and

(b) an amount calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a nil amount.

S 4A inserted by No 53 of 2008, s 3 and Sch 1 item 16, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

S 5 amended by No 70 of 2013, s 3 and Sch 2A items 11 and 12, by renumbering s 5 to s 5(1) and inserting s 5(2), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

S 7(2) amended by No 45 of 2000, s 3 Sch 2 items 2 and 3, by inserting paras (aa) and (c), effective 1 July 2000. For transitional provisions see note under s 7A.

S 7(3) inserted by No 105 of 2010, s 3 and Sch 1 item 21, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".

S 7A inserted by No 45 of 2000, s 3 Sch 2 item 4, effective 1 July 2000.

Act No 45 of 2000 contained the following transitional provisions:

S 8(7) amended by No 45 of 2000, s 3 Sch 2 item 5, by inserting ``, or was,'' after ``is'' in para (a), effective 1 July 2000. For transitional provisions see note under s 7A.

S 8A inserted by No 45 of 2000, s 3 Sch 2 item 6, effective 1 July 2000. For transitional provisions see note under s 7A.

S 9 amended by No 122 of 2003, s 3 and Sch 4 item 2, by substituting ``, 30(2), 30A(2) or 30B(2)'' for ``or 30(2)'' in para (c)(i), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.

S 9 amended by No 45 of 2000, s 3 Sch 2 item 7, by inserting ``27A(3), 28A(2), 28B(2), 28B(3),'' after ``27(5),'' in subpara (c)(i), effective 1 July 2000. For transitional provisions see note under s 7A.

S 10(1) amended by No 122 of 2003, s 3 and Sch 4 item 2, by substituting ", 30(2), 30A(2) or 30B(2)" for "or 30(2)" in para (c)(i), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.

S 10(1) amended by No 45 of 2000, s 3 Sch 2 item 8, by inserting "27A(3), 28A(2), 28B(2), 28B(3)," after "27(5)" in para (c)(i), effective 1 July 2000. For transitional provisions see note under s 7A.

S 10(2) amended by No 70 of 2013, s 3 and Sch 2B item 15, by substituting para (b), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (b) formerly read:

(b) the period does fall wholly within one income year but the claim is made after the end of the 2 income years immediately following that income year.

S 10(2) amended by No 33 of 2004, s 3 and Sch 1 items 1 and 6, by substituting "2 income years immediately following that income year" for "next income year" in para (b), applicable to a claim for payment of family tax benefit made either before or after the commencement of this Part, if the claim is for a past period that falls wholly within the income year beginning on 1 July 2001 or any later income year.

S 10(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 16, applicable in relation to a past period falling in the 2012-13 income year or a later income year.

S 10(4) amended by No 17 of 2018, s 3 and Sch 2 item 35, by substituting ", income support supplement or veteran payment" for "or income support supplement" in para (b) and (d), effective 1 May 2018.

S 10(4) amended by No 63 of 2008, s 3 and Sch 6 items 10 and 11, by substituting "either of the 2 income years" for "the income year" in para (a) and substituting ", service pension or income support supplement" for "or service pension" in paras (b) and (d), applicable in relation to claims made on or after 30 June 2008.

S 10(5) amended by No 53 of 2011, s 3 and Sch 5 item 19, by substituting "subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant's partner" for "subsection 32AE(2) or (3) applies in respect of the claimant or the claimant's partner", effective 1 July 2011.

S 10(5) inserted by No 38 of 2010, s 3 and Sch 7 item 8, effective 1 July 2010.

Former s 10(5) repealed by No 48 of 2009, s 3 and Sch 1 item 5, effective 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1). S 10(5) formerly read:

Claim cannot be made in same income year as tax instalment deduction reduced on account of family tax benefit

10(5)
A claim for payment of family tax benefit for a past period is not effective if:

(a) at any time before a determination is made on the claim, the Secretary becomes aware that, during some or all of the past period, a declaration:

(i) was in force under section 15-50 in Schedule 1 to the Taxation Administration Act 1953; and

(ii) stated that the claimant, or the claimant's partner, was eligible for family tax benefit and intended to make a claim, after the end of each income year in which the declaration is in force, for payment of family tax benefit for the period during which the declaration was in force; and

(b) the claim is made in the income year in which the past period occurs.

Former s 10(5) amended by No 179 of 1999, s 3 and Sch 1 items 5 and 6, by substituting "a declaration" for "an employment declaration" in para (a), and "section 15-50 in Schedule 1 to the Taxation Administration Act 1953" for "the Income Tax Regulations" in subpara (a)(i), applicable to a declaration under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.

S 13(1) amended by No 45 of 2000,s 3 Sch 2 item 9, by substituting ``Subdivision'' for ``section and sections 16 to 19'', effective 1 July 2000. For transitional provisions see note under s 7A.

S 13(2) repealed by No 45 of 2000, s 3 Sch 2 item 10, effective 1 July 2000. For transitional provisions see note under s 7A. S 13(2) formerly read:

Information to be taken into account

13(2)
The Secretary is to make the determination:

(a) having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or

(b) having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).

S 14(1) amended by No 48 of 2009, s 3 and Sch 1 item 7, by substituting "an income year (the past period income year ) that is one of the 2 income years" for "the income year (the past period income year )" in para (b), applicable in relation to claims made on or after 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1).

S 14(1) amended by No 48 of 2009, s 3 and Sch 1 items 8 and 9, by substituting para (c) for paras (c) and (d) and substituting "each assessment concerned" for "the assessment", applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1). Paras (c) and (d) formerly read:

(c) the claimant is required to lodge an income tax return for the past period income year; and

(d) 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;

S 14(2) inserted by No 48 of 2009, s 3 and Sch 1 item 10, applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1).

S 14(3) inserted by No 48 of 2009, s 3 and Sch 1 item 10, applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1).

S 14 amended by No 45 of 2000, s 3 Sch 2 item 11, by substituting all the words before para (b), effective 1 July 2000. For transitional provisions see note under s 7A. The words before para (b) formerly read:

If:

(a) the claim is one for payment of family tax benefit for a past period; and

S 14A(1) amended by No 46 of 2016, s 3 and Sch 2 item 1, by substituting para (c), applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year. Para (c) formerly read:

(c) either or both of subsections (2) and (3) apply;

S 14A(3A) inserted by No 46 of 2016, s 3 and Sch 2 item 2, applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year.

S 14A(4) amended by No 46 of 2016, s 3 and Sch 2 item 3, by substituting ", (3)(c)(ii) or (3A)(b)(ii)" for "or (3)(c)(ii)", applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year.

S 14A inserted by No 70 of 2013, s 3 and Sch 2B item 17, applicable in relation to a past period falling in the 2012-13 income year or a later income year.

S 15 substituted by No 45 of 2000, s 3 Sch 2 item 12, effective 1 July 2000. For transitional provisions see note under s 7A. S 15 formerly read:

S 15A inserted by No 45 of 2000, s 3 Sch 2 item 12, effective 1 July 2000. For transitional provisions see note under s 7A.

S 15B inserted by No 105 of 2010, s 3 and Sch 1 item 22, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".

S 16(2) substituted for s 16(2) and 16(3) by No 45 of 2000, s 3 and Sch 2 item 13, effective 1 July 2000. For transitional provisions see note under s 7A. S 16(2) formerly read:

Instalments where normal eligibility

16(2)
If:

(a) 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; and

(b) subsection (3) does not apply;

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.

S 16(2) substituted for s 16(2) and 16(3) by No 45 of 2000, s 3 and Sch 2 item 13, effective 1 July 2000. For transitional provisions see note under s 7A. S 16(3) formerly read:

Instalments where pattern of care eligibility

16(3)
If the Secretary is satisfied that, at the time of making the determination on the claim, a pattern of days on which an FTB child of the claimant is in the claimant's care exists and is likely to continue to exist in the future, such that the claimant will be eligible for family tax benefit in respect of the child in accordance with Subdivision A of Division 1 of Part 3 of the Family Assistance Act only on particular days, the Secretary must determine that the claimant is entitled to be paid family tax benefit for those particular days while the determination is in force, at the daily rate at which the Secretary considers the claimant will be eligible.

S 16(4) amended by No 45 of 2000, s 3 Sch 2 item 14, by omitting ``or (3)'' afet ``(2)'' in para (a), effective 1 July 2000. For transitional provisions see note under s 7A.

S 16(5) heading altered by inserting "or regular care" after "FTB" by No 146 of 2006, s 3 and Sch 8 item 92, effective 1 July 2008

S 16(6) heading altered by inserting "or regular care" after "FTB" by No 146 of 2006, s 3 and Sch 8 item 92, effective 1 July 2008

S 20(1) amended by No 36 of 2006, s 3 and Sch 2 items 3 and 4, by inserting para (e), applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

S 20(1) and (2) substituted by No 30 of 2003, s 3 and Sch 2 item 16, effective 15 April 2003. S 20(1) formerly read:

20(1)
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 adjusted taxable income needed for the calculation of the 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 for family tax benefit by single payment/in substitution because of the death of that individual, gives the Secretary an estimate of the amount needed; and

(d) the Secretary considers the estimate to be reasonable;

the Secretary may determine the individual's rate of family tax benefit on the basis of the estimate.

S 20(1) amended by No 45 of 2000, s 3 Sch 2 items 15 and 16, by substituting "the amount of adjusted taxable income" for "an amount" in para (b) and by inserting "or, if the individual has died, another individual making a claim for family tax benefit by single payment/in substitution because of the death of that individual," after "individual" in para (c), effective 1 July 2000. For transitional provisions see note under s 7A.

S 20(1) and (2) substituted by No 30 of 2003, s 3 and Sch 2 item 16, effective 15 April 2003. S 20(2) formerly read:

20(2)
If the individual does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the rate cannot be calculated and section 19 applies.

S 20(2A) inserted by No 36 of 2006, s 3 and Sch 2 item 5, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

S 20(3) inserted by No 45 of 2000, s 3 Sch 2 item 17, effective 1 July 2000. For transitional provisions see note under s 7A.

S 20 amended by No 49 of 2012, s 3 and Sch 3 item 4, by inserting the note at the end, effective 1 July 2012.

S 20A inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

S 20B inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

S 20C(3) substituted by No 82 of 2006, s 3 and Sch 10 item 1, effective 1 July 2006. S 20C(3) formerly read:

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 the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)).

S 20C(5) amended by No 82 of 2006, s 3 and Sch 10 item 2, by inserting all the words after "(see subsection (6))" in para (b), effective 1 July 2006.

S 20C inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:

(a) family tax benefit for the 2006-2007 income year and later income years; and

(b) child care benefit for the 2006-2006 income year and later income years.

S 21(1A) inserted by No 49 of 2012, s 3 and Sch 6 item 26, applicable in relation to determinations made on or after 26 May 2012.

S 21(3) amended by No 17 of 2018, s 3 and Sch 2 item 36, by substituting ", income support supplement or veteran payment" for "or income support supplement" in para (b), effective 1 May 2018.

S 21(3) amended by No 63 of 2008, s 3 and Sch 6 item 13, by substituting ", service pension or income support supplement" for "or service pension" in para (b), effective 30 June 2008.

S 22(1) amended by No 45 of 2010, s 3 and Sch 1 item 1, by inserting "(except subsection 23(3B))" after "under this Subdivision", effective 14 April 2010.

S 22(2) amended by No 45 of 2000, s 3 Sch 2 item 18, by substituting "by reason only that" for "to any extent if", effective 1 July 2000. For transitional provisions see note under s 7A.

S 23(1) amended by No 45 of 2000, s 3 Sch 2 item 19, by substituting "as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant" for "and in such manner as the Secretary considers appropriate", effective 1 July 2000. For transitional provisions see note under s 7A.

S 23(2) amended by No 45 of 2010, s 3 and Sch 1 item 2, by substituting paras (a) and (b), effective 14 April 2010. Paras (a) and (b) formerly read:

(a) the period of 14 days beginning on such day as the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and

(b) each successive period of 14 days.

S 23(3A) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.

S 23(3B) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.

S 23(3C) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.

S 23(3D) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.

S 23(4) repealed by No 95 of 2002, s 3 Sch 2 item 1, effective 1 July 2003. S 23(4) formerly read:

Making of payments to third parties

23(4)
The Secretary may pay the whole or a part of an amount, that would otherwise be required by subsection (1) to be paid to the claimant, to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.

Act No 95 of 2002, s 3 Sch 2 item 14, contains the following continuation provisions:

(1)
In this item:

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

benefit recipient
means the person to whom a relevant benefit is payable.

payment recipient
means a person to whom, immediately before the commencement of this Schedule, the whole or part of a relevant benefit was being paid under a relevant provision.

relevant benefit
has the same meaning as in Part 8B of the Administration Act, as amended by this Schedule.

relevant provision
means subsection 23(4), 24(2), 47(2), 56(2) or 56A(2) of the Administration Act, as in force immediately before the commencement of this Schedule.

(2)
If, immediately before the commencement of this Schedule, the whole or part of a relevant benefit was being paid, under a relevant provision, to a person other than the benefit recipient, the following paragraphs have effect:

(a) the payment recipient is taken, for the purposes of the Administration Act, as amended by this Schedule, to have consented in writing to appointment under section 219TB of that Act as the payment nominee of the benefit recipient;

(b) the payment recipient is taken, for the purposes of the Administration Act, as amended by this Schedule, to have been appointed, on the day of commencement of this Schedule, under section 219TB of that Act as the payment nominee of the benefit recipient;

(c) if, immediately before the commencement of this Schedule, the whole of the relevant benefit was being paid to the payment recipient, the Secretary is taken, for the purposes of the Administration Act, as amended by this Schedule, to have given, on the day of commencement of this Schedule, a direction under section 219TB of that Act that the whole of the relevant benefit be paid to the payment nominee of the benefit recipient;

(d) if, immediately before the commencement of this Schedule, part of the relevant benefit was being paid to the payment recipient, the Secretary is taken, for the purposes of the Administration Act, as amended by this Schedule, to have given, on the day of commencement of this Schedule, a direction under section 219TB of that Act that the same part of the relevant benefit be paid to the payment nominee of the benefit recipient.

S 23(4) amended by No 45 of 2000, s 3 Sch 2 item 20, by adding "The payment may be made at such time and in such manner as the Secretary considers appropriate." at the end, effective 1 July 2000. For transitional provisions see note under s 7A.

S 23(5) substituted by No 45 of 2000, s 3 Sch 2 item 21, effective 1 July 2000. For transitional provisions see note under s 7A. S 23(5) formerly read:

Regulations may provide for timing and manner of making payments

23(5)
The regulations may make provision for the time at which, and the manner in which, an amount is to be paid for the purposes of this section. If such regulations are made, the Secretary must pay the amount in accordance with the regulations.

S 23(5A) inserted by No 45 of 2000, s 3 Sch 2 item 22, effective 1 July 2000. For transitional provisions see note under s 7A.

S 23(6) amended by No 49 of 2009, s 3 and Sch 2 item 1, by inserting "Subdivision CA of this Division," after "subject to", effective 1 July 2009.

S 23(6) substituted by No 95 of 2002, s 3 Sch 2 item 2, effective 1 July 2003. S 23(6) formerly read:

Section subject to other provisions

23(6)
This section is subject to Part 4 (Overpayments and debt recovery), sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts).

S 23(6) amended by No 75 of 2001, s 3 and Sch 1A item 22, by substituting ", sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts)" for "and sections 225 and 226 (which deal with tax debts)", effective 1 July 2001.

S 23(6) amended by No 45 of 2000, s 3 Sch 2 item 23, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)", effective 1 July 2000. For transitional provisions see note under s 7A.

S 24(2) repealed by No 95 of 2002, s 3 Sch 2 item 3, effective 1 July 2003. For continuation provisions see history note under S 23(4).

S 24(2) formerly read:

Making of payments to third parties

24(2)
The Secretary may instead pay the whole or a part of the amount to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.

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S 24(2) amended by No 45 of 2000, s 3 Sch 2 item 24, by adding "The payment may be made at such time and in such manner as the Secretary considers appropriate." at the end, effective 1 July 2000. For transitional provisions see note under s 7A.

S 24(3) repealed by No 45 of 2000, s 3 Sch 2 item 25, effective 1 July 2000. For transitional provisions see note under s 7A. S 25(3) formerly read:

Regulations may provide for timing and manner of making payments

24(3)
The regulations may make provision for the time at which, and the manner in which, an amount is to be paid for the purposes of this section. If such regulations are made, the Secretary must pay the amount in accordance with the regulations.

S 24(4) amended by No 49 of 2009, s 3 and Sch 2 item 2, by inserting "Subdivision CA of this Division," after "subject to", effective 1 July 2009.

S 24(4) substituted by No 95 of 2002, s 3 Sch 2 item 4, effective 1 July 2003. S 24(4) formerly read:

Section subject to other provisions

24(4)
This section is subject to Part 4 (Overpayments and debt recovery), sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts).

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S 24(4) amended by No 75 of 2001, s 3 and Sch 1A item 22, by substituting ", sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts)" for "and sections 225 and 226 (which deal with tax debts)", effective 1 July 2002.

S 24(4) amended by No 45 of 2000, s 3 Sch 2 item 26, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)", effective 1 July 2000. For transitional provisions see note under s 7A.

S 24A inserted by No 70 of 2013, s 3 and Sch 2A item 14, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

S 25(2) inserted by No 137 of 2001, s 3 and Sch 1 item 4, effective 1 October 2001.

S 25(3) inserted by No 45 of 2010, s 3 and Sch 1 item 4, effective 14 April 2010.

S 25(4) inserted by No 45 of 2010, s 3 and Sch 1 item 4, effective 14 April 2010.

S 25 amended by No 45 of 2000, s 3 Sch 2 item 27, by substituting "a written notice given to the claimant under section 25A" for "the regulations", effective 1 July 2000. For transitional provisions see note under s 7A.

S 25A inserted by No 45 of 2000, s 3 Sch 2 item 28, effective 1 July 2000. For transitional provisions see note under s 7A.

S 26(1) amended by No 30 of 2003, s 3 and Sch 2 item 17, by substituting ``written statement'' for ``statement'', effective 15 April 2003.