A New Tax System (Family Assistance) Act 1999

PART 5 - ONE-OFF PAYMENT TO FAMILIES  

SECTION 86   When is an individual entitled to a one-off payment to families?  

86(1)    
An individual (the entitled individual ) is entitled to a one-off payment to families if subsection (2), (3) or (4) applies to the individual.

86(2)    
This subsection applies to the individual if:


(a) on 11 May 2004, a determination under subsection 16(2) of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and


(b) the daily rate (the applicable section 16 rate ) of family tax benefit that was determined in the determination and applicable to 11 May 2004 consisted of or included a Part A rate greater than nil.

86(3)    
This subsection applies to the individual (the recipient ) if the recipient has been paid one or more instalments of youth allowance in relation to which the following conditions are satisfied:


(a) the instalment was in respect of a period that included 11 May 2004;


(b) the instalment was of another individual who, on 11 May 2004, was under 18 years of age and was not independent (within the meaning of Part 3.5 of the Social Security Act 1991 );


(c) the instalment was paid to the recipient:


(i) on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999 ; or

(ii) as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .

86(4)    
This subsection applies to the individual if:


(a) neither of subsections (2) and (3) applies to the individual; and


(b) on 11 May 2004, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and


(c) the determination determined a daily rate of family tax benefit for the whole, or part, of the 2002-03 income year that consisted of or included a Part A rate greater than nil.

The rate applicable to the last day in the 2002-03 income year in relation to which the determination determined a daily rate as mentioned in paragraph (c) is the applicable section 17 rate .



 

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.