A New Tax System (Family Assistance) (Administration) Act 1999
Scope
32AM(2)
This section applies if the Secretary is satisfied that:
(a) on a day (the determined circumstances day ) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual ' s partner (if any) or both; and
(b) the determined 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.
32AM(2)
The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(a).
Trigger day is on or before exclusion day
32AM(3)
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
32AM(4)
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
32AM(5)
A determination under subsection (3) or (4):
(a) has effect in accordance with its terms; and
(b) is not a legislative instrument.
Trigger day for determined circumstances
32AM(6)
In this section:
trigger day
means the later of:
(a) the determined circumstances day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.
Note:
For the meaning of consecutive year , see subsection 32AF(1) . For the meaning of exclusion day , see subsection 32AF(3) .
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.