A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 1 - Family Tax Benefit Rate CalculatorNote: See subsection 58(1) .
Sch 1 cl 4A and 4B repealed by No 146 of 2006, s 3 and Sch 8 item 73, effective 1 July 2008. Clauses 4A and 4B formerly read:
This clause applies if:
For the definition of
eligible partner
see subclause (5).
4A Offsetting for duplicate rent assistance under family assistance and social security law
(1)
When this clause applies
(a)
a decision (the
social security decision
) was made that rent assistance was to be included when calculating an individual
'
s, or an individual
'
s eligible partner
'
s, rate of social security payment for a day; and
(b)
when the social security decision was made, no decision (the
family assistance decision
) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual
'
s Part A rate of family tax benefit for that day had been made; and
(c)
after the social security decision was made, the family assistance decision was made; and
(d)
the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
(2) Part A rate to be reduced
The individual ' s Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced:
(a) first, by the individual ' s annual social security RA amount for that day (see subclause (3)); and
(b) then, by the individual ' s eligible partner ' s annual social security RA amount for that day (see subclause (4)).
However, it is not to be reduced to less than:
(c) if it has been calculated for the first time under clause 3 because of the making of the family assistance decision - nil; and
(d) if it has been recalculated under clause 3 because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The individual ' s annual social security RA amount for that day is the amount worked out as follows: Method statement
Step 1.
Work out the rate (if any) of social security payment (the actual payment ) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of social security payment (the notional payment ) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual ' s social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the individual ' s daily social security RA amount for that day.
Step 4.
Multiply the individual ' s daily social security RA amount for that day by 365. The result is the individual ' s annual social security RA amount for that day.
(4)
The individual ' s eligible partner ' s annual social security RA amount for that day is the amount worked out as follows: Method statement
Step 1.
Work out the rate (if any) of social security payment (the actual payment ) that was payable to the individual ' s eligible partner for that day.
Step 2.
Work out the rate (if any) of social security payment (the notional payment ) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the rate of the eligible partner ' s social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the eligible partner ' s daily social security RA amount for that day.
Step 4.
Multiply the eligible partner ' s daily social security RA amount for that day by 365. The result is the individual ' s eligible partner ' s annual social security RA amount for that day.
(5)
For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple).
4B Offsetting for duplicate rent assistance under family assistance and veterans ' entitlements law
(1) When this clause applies
This clause applies if:
(a) a decision (the veterans ' entitlements decision ) was made that rent assistance was to be included when calculating an individual ' s, or an individual ' s eligible partner ' s, rate of service pension or income support supplement for a day; and
(b) when the veterans ' entitlements decision was made, no decision (the family assistance decision ) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual ' s Part A rate of family tax benefit for that day had been made; and
(c) after the veterans ' entitlements decision was made, the family assistance decision was made; and
(d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
For the definition of eligible partner see subclause (5).
(2) Part A rate to be reduced
The individual ' s Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 4A) is to be reduced:
(a) first, by the individual ' s annual veterans ' entitlements RA amount for that day (see subclause (3)); and
(b) then, by the individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day (see subclause (4)).
However, it is not to be reduced to less than:
(c) if it has been calculated for the first time under clause 3 because of the making of the family assistance decision - nil; and
(d) if it has been recalculated under clause 3 because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The individual ' s annual veterans ' entitlements RA amount for that day is the amount worked out as follows: Method statement
Step 1.
Work out the rate (if any) of service pension or income support supplement (the actual payment ) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of service pension or income support supplement (the notional payment ) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual ' s service pension or income support supplement for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the individual ' s provisional veterans ' entitlements RA amount for that day.
Step 4.
Divide the individual ' s provisional veterans ' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual ' s annual veterans ' entitlements RA amount for that day.
(4)
The individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day is the amount worked out as follows: Method statement
Step 1.
Work out the rate (if any) of service pension or income support supplement (the actual payment ) that was payable to the individual ' s eligible partner for that day.
Step 2.
Work out the rate (if any) of service pension or income support supplement (the notional payment ) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner ' s service pension or income support supplement for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the eligible partner ' s provisional veterans ' entitlements RA amount for that day.
Step 4.
Divide the eligible partner ' s provisional veterans ' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual ' s eligible partner ' s annual veterans ' entitlements RA amount for that day.
(5)
For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple).
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