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 32AL   Exception - special circumstances  

Scope

32AL(1)    
This section applies if the Secretary is satisfied that:

(a) on a day (the special circumstances day ) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual ' s partner (if any) or both; and

(b) those circumstances did not exist at the end of the later of the consecutive years; and

(c) those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

Trigger day is on or before exclusion day

32AL(2)    
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.

Trigger day is after exclusion day

32AL(3)    
If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.

Secretary ' s determinations - general

32AL(4)    
A determination under subsection (2) or (3):

(a) has effect in accordance with its terms; and

(b) is not a legislative instrument.

Trigger day for special circumstances

32AL(5)    
In this section:

trigger day
means the later of:

(a) the special circumstances day; and

(b) 1 July of the income year the Secretary becomes aware of the existence of the special circumstances.

Note:

For the meaning of consecutive year , see subsection 32AF(1) . For the meaning of exclusion day , see subsection 32AF(3) .