A New Tax System (Family Assistance) Act 1999

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

View history reference

View history note

Division 1 - Eligibility for family tax benefit

Subdivision D - Determination of percentage of care

View history reference

View history note

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The existing care determination is taken to have been revoked immediately before the commencement day.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 35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.

View history reference

35K(1)

View history reference

This section applies if a determination of an individual ' s percentage of care for a child during a care period is made under section 35A or 35B and:

(a) section 35C did not apply in relation to the individual; or

(b) all of the following apply:

(i) section 35C did apply in relation to the individual;

(ii) the determination (the later determination ) was made while an earlier determination of the individual ' s percentage of care for the child was suspended under subsection 35PA(2) or 35QA(2) ;

(iii) the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 35PA(4) or 35QA(4) ;

(iv) the later determination has not been revoked; or

(c) section 35C did apply in relation to the individual but the determination made under section 35A or 35B determined a single percentage of care for the child for the purposes of subsection 35C(5) ; or

(d) section 35G applied in relation to the individual.

Note:

For when section 35C does not apply, see section 35F .

View history note

35K(1A)

View history reference

The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision E of this Division.

View history note

35K(2)
If subsection 35A(1) or 35B(1) applies in relation to the determination, the application day is:

(a) if:

(i) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

(ii) the claim relates to a child who has died;

the day on which the claim referred to in that paragraph is or was made; or

(b) otherwise - the first day of the care period.

35K(3)
If subsection 35A(2) or 35B(2) applies in relation to the determination, the application day is the first day of the care period that begins after the revocation of the determination referred to in paragraph 35A(2)(a) or 35B(2)(a) takes effect.

View history note

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.