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 5 - Payment protection and garnishee orders

SECTION 66 PROTECTION OF PAYMENTS UNDER THIS PART

66(1)
Payments of the following are absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise:

(a) family tax benefit;

(b) family tax benefit advances;

(ba) (Repealed by No 96 of 2014)

(c)

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stillborn baby payments;

(d) (Repealed by No 49 of 2012)

(e) - (ea) (Repealed by No 22 of 2017)

(eb)

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single income family supplement;

(f) - (fb) (Repealed by No 22 of 2017)

(g) one-off payment to families;

(h)

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economic security strategy payment to families;

(i)

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back to school bonus or single income family bonus;

(j)

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clean energy advance;

(k)

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ETR payment;

(l)

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2020 economic support payment;

(m)

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additional economic support payment 2020;

(n)

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additional economic support payment 2021.

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History

S 66(1) amended by No 97 of 2020, s 3 and Sch 1 item 4, by inserting para (m) and (n), effective 14 November 2020.

S 66(1) amended by No 22 of 2020, s 3 and Sch 4 item 4, by inserting para (l), effective 25 March 2020.

S 66(1) amended by No 22 of 2017, s 3 and Sch 1 items 88 and 89, by repealing para (e), (ea) and (f) to (fb), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (e), (ea) and (f) to (fb) formerly read:

(e) child care benefit;

(ea) child care rebate;

(f) payments under section 219Q or subsection 219QA(2) in respect of fee reduction;

(faa) payments under section 219QC or subsection 219QD(2) in respect of child care rebate;

(fa) payments of enrolment advances under section 219RA;

(fb) payments under section 219RD (business continuity payments);

S 66(1) amended by No 96 of 2014, s 3 and Sch 9 item 16, by repealing para (ba), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. Para (ba) formerly read:

(ba) schoolkids bonus;

S 66(1) amended by No 70 of 2013, s 3 and Sch 2A item 41, by substituting para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. Para (c) formerly read:

(c) baby bonus;

S 66(1) amended by No 49 of 2012, s 3 and Sch 1 item 43, by repealing para (d), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

Para (d) formerly read:

(d) maternity immunisation allowance;

S 66(1) amended by No 50 of 2012, s 3 and Sch 1 item 4, and Sch 2 item 14, by inserting para (ba) and (k), effective 27 May 2012.

S 66(1) amended by No 141 of 2011, s 3 and Sch 8 item 11, by inserting para (eb), applicable in relation to the 2012-13 income year and later income years.

S 66(1) amended by No 141 of 2011, s 3 and Sch 2 item 5, by inserting para (j), effective 14 May 2012.

S 66(1) amended by No 25 of 2011, s 3 and Sch 1 item 19, by inserting para (faa), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 66(1) amended by No 34 of 2010, s 3 and Sch 1 item 1, by inserting para (fb), effective 13 April 2010.

S 66(1) amended by No 4 of 2009, s 3 and Sch 3 item 5, by inserting para (i), effective 18 February 2009.

S 66(1) amended by No 131 of 2008, s 3 and Sch 3 item 6, by inserting para (h), effective 1 December 2008.

S 66(1) amended by No 53 of 2008, s 3 and Sch 5 item 11, by inserting para (ea), effective 25 June 2008.

S 66(1) amended by No 118 of 2007, s 3 and Sch 1 item 31, by substituting paras (f) and (fa) for para (f), effective 29 June 2007. Para (f) formerly read:

(f) payments of advances under section 219R ;

S 66(1) amended by No 82 of 2007, s 3 and Sch 6 item 34, by substituting para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Para (c) formerly read:

(c) maternity payment;

S 66(1) amended by No 60 of 2004, s 3 and Sch 1 item 4, by inserting para (g) at the end, effective 26 May 2004.

S 66(1) amended by No 59 of 2004, s 3 and Sch 2 item 26, by substituting para (c), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 27, contains the following saving provision:

Saving provision for maternity allowance payments
27
Despite the amendment of section 66 of the A New Tax System (Family Assistance) (Administration) Act 1999 , that section applies to a payment of maternity allowance made before, on or after the commencement of this Division as if the amendment had not been made.

Para (c) formerly read:

(c) maternity allowance;

S 66(1) amended by No 45 of 2000, s 3 Sch 2 item 68, by substituting para (f), effective 1 July 2000. For transitional provisions see note under s 69. Para (f) formerly read:

(f) if regulations in accordance with paragraph 63 (e) provide for advance payments to be set off as mentioned in that paragraph - those advance payments.

66(2)
Subsection (1) has effect subject to:

(a) - (ab) (Repealed by No 22 of 2017)

(b)

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section 84 (about deductions from a person ' s family tax benefit to repay a debt of the person); and

(ba)

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section 84A (about setting off a person ' s entitlement to family assistance against a debt of the person); and

(bb)

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section 87A (setting off debts against various payments);

(bc) (Repealed by No 79 of 2011)

(c)

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section 92 (about a person consenting to deductions from the person ' s family tax benefit to repay the debt of someone else); and

(ca)

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section 92A (about setting off family assistance of a person to repay the debt of another person); and

(cb) - (cc) (Repealed by No 22 of 2017)

(cd)

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Division 3 of Part 8B (about payments to payment nominee); and

(d) section 225 (about making of deductions from family assistance for payment to the Commissioner of Taxation); and

(e)

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section 226 (about setting off a family assistance entitlement against a tax liability); and

(f)

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section 227 (about deductions from family tax benefit to repay certain child support debts); and

(fa)

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Part 3AA of the Social Security (Administration) Act 1999 ; and

(g)

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Part 3B of the Social Security (Administration) Act 1999 .

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History

S 66(2) amended by No 39 of 2022, s 3 and Sch 1 item 49, by substituting " Part 3B " for " Parts 3B and 3D " in para (g), effective 30 March 2023.

S 66(2) amended by No 39 of 2022, s 3 and Sch 1 item 1A, by inserting para (fa), effective 1 October 2022.

S 66(2) amended by No 22 of 2017, s 3 and Sch 1 items 90 and 91, by repealing para (a) to (ab) and (cb) to (cc), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (a) to (ab) and (cb) to (cc) formerly read:

(a) subsections 56(3) and 56A(3) (about payment of child care benefit in a different way); and

(aa) subsections 65EAA(3), 65EAAC(3) and 65EF(3) (about payment of child care rebate in a different way); and

(aaa) subsection 65EAAF(3) (about setting off a decrease in a weekly amount of child care rebate against rebate for a later period); and

(ab) subsection 65EAB(3) (about setting off a decrease in a quarterly amount of child care rebate against rebate for a later quarter); and

(cb) section 219QA (setting off a recalculated fee reduction against payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA);

(cba) section 219QD (setting off a recalculated weekly payment of child care rebate against various payments);

(cc) section 219RC (setting off an enrolment advance against payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA);

S 66(2) amended by No 144 of 2015, s 3 and Sch 1 item 2, by substituting " Parts 3B and 3D " for " Part 3B " in para (g), effective 13 November 2015.

S 66(2) amended by No 79 of 2011, s 3 and Sch 1 items 3 and 4 by substituting " various payments " for " the payment of enrolment advances under section 219RA " in para (bb) and repealing para (bc), effective 26 July 2011. Para (bc) formerly read:

(bc) section 87B (setting off debts against payments under section 219Q or subsection 219QA(2) in respect of fee reduction);

S 66(2) amended by No 53 of 2011, s 3 and Sch 5 items 28 to 30, by omitting " 23(4), " and substituting " child care benefit in a different way " for " a person ' s family assistance to someone else on behalf of the person " in para (a), and inserting para (cd), effective 1 July 2011.

S 66(2) amended by No 25 of 2011, s 3 and Sch 1 items 20 to 24, by inserting " , 65EAAC(3) " in para (aa), inserting para (aaa) and (cba), and substituting " various payments " for " payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA " in paras (cb) and (cc), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 66(2) amended by No 63 of 2008, s 3 and Sch 2 item 33, by omitting " 47(2) " after " 23(4) " , effective 1 January 2009. For application and transitional provision, see note under s 47(1AA) .

S 66(2) amended by No 53 of 2008, s 3 and Sch 3 items 1 and 2, by omitting " arrears of " before " family assistance " in paras (ba) and (ca), effective 25 June 2008.

S 66(2) amended by No 53 of 2008, s 3 and Sch 2 item 17, by inserting paras (aa) and (ab), applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA .

S 66(2) amended by No 130 of 2007, s 3 and Sch 1 item 1, by inserting para (g) at the end, effective 18 August 2007.

S 66(2) amended by No 118 of 2007, s 3 and Sch 1 items 32 and 33, by inserting paras (bb) and (bc) after para (ba) and inserting paras (cb) and (cc) after para (ca), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 66(2) amended by No 108 of 2006, s 3 and Sch 2 item 1, by substituting " 56(3) and 56A(3) " for " 56(2) and 56A(2) " in para (a), effective 27 September 2006.

S 66(2) amended by No 75 of 2001.

S 66(2) amended by No 45 of 2000. For transitional provisions see note under s 69. Para (a) formerly read:

(a) subsections 23(4) and 47(2), and regulations in accordance with subsection 55(2) (about payment of a person ' s family assistance to someone else on behalf of the person); and

Paras (f) and (g) formerly read:

(f) section 227 (about setting off a person ' s entitlement to arrears of family assistance against a debt of the person); and

(g) section 228 (about a person consenting to deductions from the person ' s entitlement to arrears of family assistance to repay the debt of another person).

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