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) (Administration) Act 1999

16   Subsections 20(1) and (2)

Repeal the subsections, substitute:

(1) If:

(a) an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

(c) the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and

(d) the Secretary considers the estimate to be reasonable;

the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the estimate.

(2) If:

(a) an estimate is given to the Secretary for the purposes of subsection (1); and

(b) the Secretary does not consider the estimate reasonable;

the following paragraphs apply:

(c) the eligibility or rate cannot be determined; and

(d) if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.