A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

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Division 1 - Eligibility for family tax benefit

Subdivision D - Determination of percentage of care

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History

Subdiv D inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following transitional and application provisions:

100 Definitions
100
In the Part:
Assessment Act
means the Child Support (Assessment) Act 1989 .

commencement day
means the day on which this Schedule commences. [ ie 1 July 2010]

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 .

Registration and Collection Act
Act means the Child Support (Registration and Collection) Act 1988 .

Division 3 - Amendments of the family assistance law
107 Transitional - existing percentage of care under the Family Assistance Act
(1)
This item applies if:

(a) before the commencement day, the Secretary has determined (the existing care determination ), under subsection 22(6A) of the Family Assistance Act, a percentage of a period during which a child was, or will be, in the care of an individual; and

(b) the individual ' s percentage of care under the existing care determination applies immediately before the commencement day.

(2)
The existing care determination is taken to have been revoked immediately before the commencement day.

(3)
The Secretary is taken, on the commencement day, to have determined (the new care determination ) under section 35B of the Family Assistance Act, as inserted by this Act, a percentage that is equal to the individual ' s percentage of care under the existing care determination to be the individual ' s percentage of care for the child during the period.

(4)
Sections 35C and 35D of the Family Assistance Act, as inserted by this Act, are taken not to have applied in relation to the individual.

(5)
The individual ' s percentage of care for the child under the new care determination applies, for the purposes of the Family Assistance Act as amended by this Act, on and from the commencement day unless a revocation of the determination under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, takes effect.

(6)
The new care determination may be revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, in the same way, and in the same circumstances, in which a determination made under Subdivision D of that Division, as inserted by this Act, may be revoked.

(7)
If:

(a) the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and

(b) the date of effect of the revocation under that Subdivision would, apart from this subitem, be a day before the commencement day;
then, despite that Subdivision, the revocation of the determination takes effect at the beginning of the commencement day.

(8)
If:

(a) the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and

(b) on the revocation of the new care determination, another determination of the individual ' s percentage of care for the child during the care period is made under section 35A or 35B of the Family Assistance Act, as inserted by this Act; and

(c) the application day for the other determination would, apart from this subitem, be a day before the commencement day;
then, despite subsections 35K(2) and (3) of the Family Assistance Act as inserted by this Act, the application day for the other determination is the commencement day.

(9)
Sections 54K and 54L of the Assessment Act do not apply in relation to the new care determination.

(10)
The Secretary is taken, on the commencement day, to have notified the individual of the effect of this item.
108 Transitional - family tax benefit for a past period
(1)
This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit for a past period is made before, on or after the commencement day; and

(b) the past period occurs before the commencement day.

(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.
109 Transitional - pending family tax benefit claims
(1)
This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit was made before the commencement day; and

(b) the claim is not a claim for payment of family tax benefit for a past period; and

(c) the claim has not been determined before the commencement day.

(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.

(3)
If the Secretary makes a determination under subsection 22(6A) of the Family Assistance Act, as it continues to apply under subitem (2) in relation to the claim, the Secretary is taken, for the purposes of item 107 of this Schedule, to have made the determination before the commencement day.
110 Application - sections 35A and 35B of the Family Assistance Act
(1)
Sections 35A and 35B of the Family Assistance Act, as inserted by this Act, apply in relation to a claim under Part 3 of the Family Assistance Administration Act that is made on or after the commencement day.

(2)
Subitem (1) does not apply to a claim under that Part if:

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

(b) the past period occurs before the commencement day.
111 Application - section 35T of the Family Assistance Act
111
Section 35T of the Family Assistance Act, as inserted by this Act, applies in relation to a determination that is made under Subdivision B of Division 4 of Part 5 of the Assessment Act, as inserted by this Act, on or after the commencement day.

SECTION 35F Section 35C does not apply in certain circumstances

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35F(1)
Section 35C does not apply in relation to an individual in relation to whom a determination is to be or has been made under section 35A or 35B if:

(a) for a claim referred to in paragraph 35A(1)(b) or 35B(1)(b) that is a claim for payment of family tax benefit for a past period - the first day of the past period is after the end of the maximum interim period for the determination; or

(b)

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the day the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is made is after the end of the maximum interim period for the determination.

(c) (Repealed by No 11 of 2024)

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History

S 35F(1) amended by No 11 of 2024, s 3 and Sch 1 items 1 and 2, by substituting " the determination. " for " the determination; or " in para (b) and repealing para (c), effective 29 March 2024. No 11 of 2024, s 3 and Sch 1 items 9, 10 and 12 contain the following application provisions:

9 Definitions
In this Part:
Child Support Act
means the Child Support (Assessment) Act 1989 .

Child Support (Registration and Collection) Act
means the Child Support (Registration and Collection) Act 1988 .

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 .
10 Application of amendments - family assistance
The amendments of the Family Assistance Act made by this Schedule apply in relation to a determination that is to be or has been made under section 35A or 35B of that Act on or after the commencement of this item if the change of care day for the individual, and the child, concerned occurs on or after that commencement.
…
12 Validation of percentage of care determinations - family assistance
(1)
If:
(a) a determination that was made, or purportedly made, in relation to an individual and a child in the relevant period under section 35A or 35B of the Family Assistance Act for the purposes of section 35C of that Act would, apart from this item, be wholly or partly invalid or ineffective only because of the operation of paragraph 35F(1)(c) of that Act, as in force in that period; and
(b) the change of care day for the individual and the child occurred in the relevant period;
then the determination, and any other decision covered by subitem (2), is as valid and effective, and is taken always to have been as valid and effective, as it would have been had section 35F of the Family Assistance Act, as amended by this Act, been in force during that period.

(2)
This subitem covers a decision that was made under the Family Assistance Act or the Family Assistance (Administration) Act in the relevant period in relation to the individual or another individual in connection with the making of the determination.

(3)
This item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a determination, or other decision, referred to in subitem (1).

(4)
In this item:
relevant period
means the period beginning on 23 May 2018 and ending at the end of the day before the commencement of this item.

…

Para (c) formerly read:

(c) the Secretary has revoked the determination under section 35P or 35Q.

35F(2)
Section 35C also does not apply in relation to an individual in relation to whom a determination (a later determination ) has been made under section 35A or 35B if:

(a) an earlier determination determined the individual ' s percentage of care for a child under that section for the purposes of subsections 35C(3) and (4) ; and

(b) the later determination is made after the end of the maximum interim period for the earlier determination; and

(c) the later determination relates to the same care arrangement as the earlier determination.

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History

S 35F substituted by No 36 of 2018, s 3 and Sch 1 item 14, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35F formerly read:

SECTION 35F Sections 35C and 35D do not apply in certain circumstances
35F(1)
Sections 35C and 35D do not apply in relation to an individual if:

(a) subsection 35A(1) or 35B(1) applies; and

(b) either:

(i) if the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period - the first day of the past period is 14 weeks or more after the change of care day for the individual; or

(ii) otherwise - the day on which the claim referred to in that paragraph is or was made is 14 weeks or more after the change of care day for the individual.

35F(2)
If the Secretary is satisfied that special circumstances exist in relation to an individual who has reduced care of the child, the Secretary may determine that subsection (1) applies as if the reference to 14 weeks in subparagraph (1)(b)(i) or (ii) were a reference to such longer period as the Secretary determines to be appropriate.

35F(3)
The period determined under subsection (2) must not be more than 26 weeks.

S 35F inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.

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