A New Tax System (Family Assistance) (Administration) Act 1999
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
Div 2 substituted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. No 53 of 2011, s 3 and Sch 1 item 20 contains the following transitional provision:
20 Transitional advance payment
(1)
This item applies if:
(a)
an individual was paid a family tax benefit advance for the individual
'
s family tax benefit advance period that ended on 30 June 2011; and
(b)
under paragraph 33(3)(b) of the Family Assistance Administration Act as in effect immediately before 1 July 2011, the request for the advance operated for a particular standard advance period and all subsequent standard advance periods; and
(c)
the individual had not withdrawn the request before 30 June 2011; and
(d)
under clause 5 or 25A of Schedule
1
to the Family Assistance Act as in effect immediately before 1 July 2011, the individual
'
s Part A rate was reduced for the period by the FTB advance rate.
(2)
On 1 July 2011, the individual is taken to have made an effective request for a single family tax benefit advance under section
34
of the Family Assistance Administration Act as inserted.
(3)
The individual
'
s advance assessment day is taken to be 1 July 2011.
(4)
The amount of the family tax benefit advance is the smallest of the following amounts:
(a)
$333.06;
(b)
the maximum amount of advance payable to the individual on the advance assessment day worked out under section
35D
of the Family Assistance Administration Act as inserted;
(c)
the amount determined by the Secretary under subsection
35C(3)
of the Family Assistance Administration Act as inserted.
(5)
Clauses 47 and 49 of Schedule
1
to the Family Assistance Act as inserted do not apply to the advance.
Div 2 formerly read:
Division 2 - Payment of family tax benefit advances
SECTION 33 Determination of entitlement to family tax benefit advance
33(1)
The Secretary must determine that an individual is entitled to be paid a family tax benefit advance for a standard advance period if:
(a) on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and
(aa) on that day, the individual ' s Part A rate is equal to or exceeds the amount that would, under clause 26 of Schedule 1 to the Family Assistance Act, be the FTB child rate for an FTB child who had not turned 18 if:
(i) the individual ' s Part A rate were required to be worked out using Part 3 of that Schedule; and
(ii) clause 27 of that Schedule did not apply; and
(ab) the individual has at least one FTB child; and
(b) the individual has made a request to the Secretary for the payment of a family tax benefit advance for that period; and
(c) the request is made before the end of that period; and
(d) the individual is not an individual to whom subsection (1A) applies.HistoryS 33(1) amended by No 146 of 2006, s 3 and Sch 8 item 105, by inserting para (ab) after para (aa), effective 1 July 2008.
S 33(1) amended by No 30 of 2003, s 3 and Sch 2 item 83, by substituting para (a) and (aa) for para (a), effective 1 July 2000. Para (a) formerly read:
(a) on the advance assessment day (see subsection (2)):
(i) the individual is entitled to be paid family tax benefit by instalment; and
(ii) (Repealed by No 45 of 2000)
(iii) the individual ' s Part A rate is equal to or exceeds twice the individual ' s FTB advance rate; andS 33(1) amended by No 45 of 2000, s 3 Sch 2 items 45 and 46, by repealing para (a)(ii) and inserting para (d), effective 1 July 2000. For transitional provisions see note under s 7A. Para (a)(ii) formerly read:
(ii) the individual ' s Part A rate is worked out using Part 2 of Schedule 1 to the Family Assistance Act; and
33(1A)
This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is:
(a) recoverable under Part 4 by means of deductions from the individual ' s instalments of family tax benefit under section 84 ; or
(b) being recovered by deductions from the individual ' s instalments of family tax benefit under section 227 .HistoryS 33(1A) substituted by No 61 of 2005, s 3 and Sch 3 item 10, effective 1 January 2006. S 33(1A) formerly read:
33(1A)
This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is recoverable under Part 4 by means of deductions from the individual ' s instalments of family tax benefit under section 84 .S 33(1A) inserted by No 45 of 2000, s 3 Sch 2 item 47, effective 1 July 2000. For transitional provisions see note under s 7A.
33(2)
Subject to subsection (2A), an individual ' s advance assessment day for a standard advance period is:
(a) if paragraph (b) does not apply - the first day in the standard advance period; or
(b) the day on which the individual becomes entitled to be paid family tax benefit by instalment if:
(i) the individual is not entitled to be paid family tax benefit by instalment on the first day in the standard advance period; and
(ii) the individual becomes entitled to be paid family tax benefit by instalment during the standard advance period; and
(iii) the individual becomes so entitled because of the birth of a child.HistoryS 33(2) amended by No 61 of 2005, s 3 and Sch 3 item 11, by substituting " Subject to subsection (2A), an individual ' s " for " An individual ' s " , effective 26 June 2005.
33(2A)
If an individual ' s request to the Secretary for the payment of a family tax benefit advance for a standard advance period is made after the start of that period, the individual ' s advance assessment day for that period is the day on which the individual made the request.HistoryS 33(2A) inserted by No 61 of 2005, s 3 and Sch 3 item 12, effective 26 June 2005.
33(3)
An individual ' s request may operate:
(a) for a particular standard advance period; or
(b) for a particular standard advance period and all subsequent standard advance periods.
33(4)
If paragraph (3)(b) applies to an individual ' s request, the individual may withdraw the request at any time for standard advance periods for which the individual has not been paid a family tax benefit advance.
33(5)
An individual cannot become entitled to be paid more than one family tax benefit advance for a standard advance period.
SECTION 34 Amount of family tax benefit advance
34(1)
The amount of the family tax benefit advance is worked out using the formula:
Number of days × FTB advance rate
365where:
number of days
means the number of days in the individual ' s family tax benefit advance period.
34(2)
Subject to subsections (3), (4) and (5), an individual ' s family tax benefit advance period is the standard advance period.
34(3)
If:
(a) an individual makes a request under section 33 ; and
(b) it is not practicable on the first day in the standard advance period to adjust the individual ' s payments of family tax benefit to take account of the family tax benefit advance that will result from the request;the individual ' s family tax benefit advance period starts at the beginning of the first instalment period for which it is practicable to adjust the individual ' s payment of family tax benefit to take account of the family tax benefit advance.
34(4)
The Secretary may determine that an individual ' s family tax benefit advance period is to end on a particular day that is earlier than the end of the standard advance period if the Secretary is satisfied that it is appropriate for the period to end on that day having regard to:
(a) circumstances affecting the individual ' s eligibility for family tax benefit; and
(b) circumstances affecting the rate of the family tax benefit that the individual is entitled to be paid.
34(5)
If a determination is made under subsection (4), the individual ' s family tax benefit advance period ends on the day determined by the Secretary.
SECTION 35 Payment of family tax benefit advance
35(1)
If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
35(2)
This section is subject to Part 4 , Division 3 of Part 8B and sections 225 and 226 .HistoryS 35 substituted by No 95 of 2002, s 3 Sch 2 item 5, effective 1 July 2003. S 35 formerly read:
SECTION 35 Payment of family tax benefit advance
35
Subject to Part 4 (Overpayments and debt recovery) and sections 225 and 226 (which deal with tax debts), if an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.S 35 amended by No 45 of 2000, s 3 Sch 2 item 48, by substituting " and 226 (which deal with tax debts) " for " to 228 (which deal with other debts etc) " , effective 1 July 2000. For transitional provisions see note under s 7A.
If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
35E(2)
This section is subject to Part 4 , Division 3 of Part 8B and sections 225 and 226 .
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