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 CB - Non-entitlement to FTB on estimated income basis  

SECTION 32AF   Non-entitlement to FTB on estimated income basis - review of income during 2 consecutive income years  

Scope of Subdivision

32AF(1)    
This Subdivision applies in relation to an individual if:

(a) there are 2 consecutive income years (each of which is a consecutive year ) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and

(b) in respect of each consecutive year, the Secretary, under section 105 , reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual ' s adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and

(c) as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:

(i) the individual ' s Part A rate of family tax benefit is nil for those days because of the individual ' s adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;

(ii) the individual ' s Part B rate of family tax benefit is nil for those days because of subclause 28B(1) of Schedule 1 to the Family Assistance Act.

Note:

Family tax benefit may be worked out on an estimated income basis under subsection 20(1) , (2A) or (3) (see definition of estimated income basis in subsection 3(1) ).

Basic non-entitlement rule

32AF(2)    
Subject to this Subdivision:

(a) if subparagraph (1)(c)(i) applies - the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and

(b) if subparagraph (1)(c)(ii) applies - the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.

32AF(3)    
For the purposes of this Subdivision, the exclusion day , in relation to an individual, is:

(a) either:

(i) if the later of the consecutive years is 2010-11 - 1 July 2012; or

(ii) in any other case - 1 July of the first income year after the later of the consecutive years; or

(b) if the Secretary determines a later day in relation to the individual - the later day.

32AF(4)    
A determination under paragraph (3)(b) is not a legislative instrument.

Position of individual ' s partner

32AF(5)    
While paragraph (2)(a) applies in relation to the individual, the individual ' s partner (if any) is not entitled to be paid the Part A rate of family tax benefit worked out on an estimated income basis.

32AF(6)    
While paragraph (2)(b) applies in relation to the individual, the individual ' s partner (if any) is not entitled to be paid the Part B rate of family tax benefit worked out on an estimated income basis.

Multiple applications of section

32AF(7)    
Sections 32AG to 32AM do not prevent this section applying again in relation to the individual in respect of 2 consecutive income years, either or both of which are different from the 2 consecutive income years the subject of the previous application of this section.