Family and Community Services Legislation Amendment Act 2003 (30 of 2003)

Schedule 2   Amendments of the family assistance law and certain related Acts

Part 1   Amendments commencing on Royal Assent

A New Tax System (Family Assistance) Act 1999

11   After clause 8 of Schedule 2

Insert:

8A Special provision for certain recipients of pensions under the Veterans' Entitlements Act

(1) In this clause:

Childcare Assistance (Fee Relief) Guidelines means the Childcare Assistance (Fee Relief) Guidelines in force under subsection 12A(1) of the Child Care Act 1972 immediately before 1 July 2000.

ordinary taxable income % means taxable income % worked out in accordance with this Schedule (apart from this clause).

partner , in relation to an individual, means the person who:

(a) was the partner of that individual immediately before 1 July 2000; and

(b) has continued, at all times on and after that day, to be the partner of the individual.

(2) This clause applies to an individual in relation to an income year (the relevant income year ) if all of the following paragraphs are satisfied in relation to the individual:

(a) immediately before 1 July 2000, there was in force, under the Childcare Assistance (Fee Relief) Guidelines, an assessment that the individual or the individual's partner was eligible for child care assistance within the meaning of those guidelines;

(b) the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:

(i) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or

(ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or

(iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or

(iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a peacekeeping Force;

(c) neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:

(i) a social security pension; or

(ii) a social security benefit; or

(iii) a service pension; or

(iv) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986;

(d) a determination was in force under the A New Tax System (Family Assistance) (Administration) Act 1999 during the income year that commenced on 1 July 2000 and every succeeding income year before the relevant income year, that the individual or the individual's partner was entitled to be paid child care benefit;

(e) the individual's adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year;

(f) the individual's ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual's saved taxable income % for the session of care.

(3) In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual's saved taxable income % for that session.

(4) The saved taxable income % of an individual for a session of care provided to a child is the lower of:

(a) the individual's taxable income % for that session worked out in accordance with subclause (5); and

(b) the individual's taxable income % for that session calculated in accordance with subclause (6).

(5) An individual's taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out:

(a) in accordance with this Schedule (apart from this clause); and

(b) as if neither the individual nor the individual's partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b).

(6) An individual's taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out:

(a) in accordance with this Schedule (apart from this clause); and

(b) as if the amount of the individual's adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a).