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)  

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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 D - FTB reconciliation conditions  

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History

Subdiv D inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.

SECTION 32Q  

32Q   Relevant reconciliation time - individual covered by determination made by the Secretary  

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The Secretary may, by legislative instrument, determine that:

(a) this section applies to a specified class of individuals for a same-rate benefit period in specified circumstances; and

(b) the relevant reconciliation time applicable to that class for the same-rate benefit period is the time ascertained in accordance with the determination.

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S 32Q(1) amended by No 108 of 2006, s 3 and Sch 8 item 40, by substituting " The Secretary may, by legislative instrument " for " (1) The Secretary may, by writing " , effective 27 September 2006.

32Q(2)    
(Repealed by No 108 of 2006)

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S 32Q(2) repealed by No 108 of 2006, s 3 and Sch 8 item 41, effective 27 September 2006. S 32Q(2) formerly read:

32Q(2)
A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

S 32Q inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.

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