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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision C - Variation of determinations  

SECTION 28A   VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION WHERE ESTIMATE OF AN AMOUNT IS NOT REASONABLE  

28A(1)    
This section applies if:

(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

(b) the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant's eligibility for, or rate of, family tax benefit; and

(c) the Secretary does not consider the estimate to be reasonable.

Consequence of section applying

28A(2)    

If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.

Consequence of later provision of reasonable estimate or Secretary finding out the actual amount

28A(3)    
If:

(a) under subsection (2), the Secretary varies the determination; and

(b) either:

(i) the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or

(ii) the Secretary finds out the actual amount needed to determine the claimant's eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (2).