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 31A   VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT REVISED ADJUSTED TAXABLE INCOME ESTIMATES  

31A(1)    
If:

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

(b) the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and

(c) the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 31(1B)(c) or (d) ; and

(d) the Secretary considers the revised estimate to be reasonable; and

(e) if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.

Note:

Section 20C affects the meaning of paragraph (1)(b) for couples.

31A(2)    
A variation of a determination under subsection (1) has effect:

(a) if it results in an increase in the claimant's rate of family tax benefit:

(i) unless subparagraph (ii) applies - from the day on which the revised estimate was provided to the Secretary; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) - from that first day; and

(b) if it results in a decrease (including a decrease to nil) in the claimant's rate of family tax benefit:

(i) unless subparagraph (ii) or (iii) applies - from the day on which the revised estimate was provided to the Secretary; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply - from that first day; or

(iii) if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii) - from the day first-mentioned in this subparagraph.

31A(3)    

If:

(a) when the variation under this section takes place, a variation of the determination is in force under section 27 , 27A , 28 , 28A , 28B , 30 , 30A or 30B or subsection 29(2) ; and

(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section or subsection prevails over the variation under this section.