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 D - FTB reconciliation conditions  

SECTION 32A   FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions  

32A(1)    
This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same-rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).

32A(2)    
In making or varying the determination, the Secretary must disregard the following provisions:

(a) paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;

(b) paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;

(ba) paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;

(bb) paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act;

(bba) paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;

(bc) subclause 31A(1) of Schedule 1 to the Family Assistance Act;

(c) subclause 38A(1) of Schedule 1 to the Family Assistance Act;

unless and until:

(d) if the same-rate benefit period to which the decision relates is the only same-rate benefit period for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for the same-rate benefit period; or

(e) if the same-rate benefit period to which the decision relates is one of 2 or more same-rate benefit periods for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for each of those same-rate benefit periods.

Note 1:

If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section 105 - see section 105A .

Note 2:

To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B .

32A(3)    

Subsection (2) does not apply for the purposes of working out the amount of a clean energy advance.