PART 3
-
PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. The heading formerly read:
PART 3
-
PAYMENT OF FAMILY ASSISTANCE
Division 1
-
Family tax benefit
Subdivision CA
-
Non-payment of family tax benefit for non-lodgment of tax returns
History
Subdiv CA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. No 49 of 2009, s 3 and Sch 2 item 7 contains the following application provision:
Application
-
amendment commencing on 1 July 2009
(1)
The amendment made by item 3 applies in relation to a variation made under subsection
28(2)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
before, on or after 1 July 2009 (regardless of whether the determination being varied was made before, on or after 1 July 2009).
(2)
However, subitem (1) does not apply in relation to a variation made before 1 July 2009 if each person mentioned in subparagraph
28(1)(b)(iii)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2009.
(3)
In relation to a variation made before 1 July 2009 to which subitem (1) applies, the period referred to in paragraph (a) of the definition of
grace period
in subsection
32AB(8)
or
32AC(10)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
is taken to begin on 1 July 2009 (instead of the day the variation is made).
SECTION 32AE
Non-entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)
32AE(1)
This section applies if 3 or more variations under subsection
28(2)
have been made in relation to a claimant.
History
S 32AE(1) amended by No 65 of 2010, s 3 and Sch 3 item 13, by insering
"
or more
"
after
"
3
"
, effective 1 July 2010. Act No 65 of 2010 contains the following further application provision:
15 Application and transitional
…
(2)
Subsection 32AE(1) of the
A New Tax System (Family Assistance) (Administration) Act 1999
, as amended by this Act, does not apply in relation to a variation made before 1 July 2010 if:
(a)
no debt arose under section
71
of that Act as a result of that variation; or
(b)
a debt arose under section
71
of that Act as a result of that variation, but no amount of that debt is outstanding immediately before that commencement.
Claimant
32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For
cancellation income year
see subsection
28(1)
.
Note 2:
Subsection (8) creates an exception to subsection (2).
History
S 32AE(2) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting
"
an estimated income basis
"
for
"
the basis referred to in subsection 20(1), (2A) or (3)
"
, effective 1 July 2012.
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(2) formerly read:
32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned
-
the claimant has not lodged each of those returns;
(b)
if the claimant is a member of a couple and the claimant
'
s partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years
-
that partner has not lodged each of those returns.
Note:
For
relevant partner
see section 32AA.
32AE(3)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for that year
-
the claimant has not lodged that return;
(b)
if the claimant is a member of a couple and the claimant
'
s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year
-
that partner has not lodged that return.
Note:
For
relevant partner
see section
32AA
.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(3) formerly read:
Partner
32AE(3)
If the claimant is a member of a couple, the claimant
'
s partner is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned
-
the claimant has not lodged each of those returns;
(b)
if the claimant
'
s partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years
-
that partner has not lodged each of those returns.
32AE(4)
This subsection applies in relation to a cancellation income year if a debt arose under section
71
as a result of the variation concerned and an amount of that debt is outstanding.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
Partner
32AE(5)
If the claimant is a member of a couple, the claimant
'
s partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For
cancellation income year
see subsection
28(1)
.
Note 2:
Subsection (9) creates an exception to subsection (5).
History
S 32AE(5) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting
"
an estimated income basis
"
for
"
the basis referred to in subsection 20(1), (2A) or (3)
"
, effective 1 July 2012.
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(6)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for that year
-
the claimant has not lodged that return;
(b)
if the claimant
'
s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year
-
that partner has not lodged that return.
Note:
For
relevant partner
see section
32AA
.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(7)
This subsection applies in relation to a cancellation income year if a debt arose under section
71
as a result of the variation concerned and an amount of that debt is outstanding.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
Exceptions
32AE(8)
The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(9)
The Secretary may, by writing, determine that subsection (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(10)
A period specified in a determination under subsection (8) or (9) may be a period beginning before, on or after the day the determination is made.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(11)
A determination made under subsection (8) or (9) is not a legislative instrument.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
History
S 32AE inserted by No 49 of 2009, s 3 and Sch 2 item 6, effective 1 July 2010. No 49 of 2009, s 3 and Sch 2 item 8 contains the following application provision:
Application
-
amendment commencing on 1 July 2010
(1)
The amendment made by item 6 applies in relation to a variation made under subsection
28(2)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
before, on or after 1 July 2010 (regardless of whether the determination being varied was made before, on or after 1 July 2010).
(2)
However, subitem (1) does not affect a person's entitlement to be paid family tax benefit before that commencement.
(3)
If more than 3 variations had been made before 1 July 2010 in relation to a claimant, section
32AE
of the
A New Tax System (Family Assistance) (Administration) Act 1999
, as inserted, applies in relation to all of those variations (instead of 3 of those variations).
(4)
Subitems (1) and (3) do not apply in relation to a variation made before 1 July 2010 if each person mentioned in subparagraph
28(1)(b)(iii)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2010.
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