Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005 (61 of 2005)

Schedule 3   Family assistance amendments

A New Tax System (Family Assistance) (Administration) Act 1999

16   After subsection 95(4)

Insert:

Secretary may write off subsection 28(2) or (6) debt if claimant and partner separate

(4A) The Secretary may, under subsection (1), decide to write off a debt arising because of subsection 28(2) or (6) (which deal with when income tax returns have not been lodged) if the following conditions are met:

(a) the claimant and the partner mentioned in subparagraph 28(1)(b)(iii) (the ex-partner ) ceased to be members of the same couple after the end of the income year (the later income year ) that began 2 years after the beginning of the cancellation income year mentioned in subsection 28(1);

(b) if the claimant was required to lodge an income tax return for the cancellation income year - an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;

(c) in any case - the ex-partner was required to lodge an income tax return for the cancellation income year but still had not done so by the time when the claimant and the ex-partner ceased to be members of the same couple.

Secretary may write off subsection 60D(2) debt if claimant and partner separate

(4B) The Secretary may, under subsection (1), decide to write off a debt arising because of subsection 60D(2) (which deals with when income tax returns have not been lodged) if the following conditions are met:

(a) the claimant and the partner mentioned in paragraph 60D(1)(b) (the ex-partner ) ceased to be members of the same couple after the end of the second income year following the particular income year mentioned in paragraph 60D(1)(a);

(b) if the claimant was required to lodge an income tax return for the particular income year - an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the particular income year;

(c) in any case - the ex-partner was required to lodge an income tax return for the particular income year but still had not done so by the time when the claimant and the ex-partner ceased to be members of the same couple.

Note 1: The following heading to subsection 95(5) is inserted "When decision under subsection (1) takes effect".

Note 2: The following heading to subsection 95(6) is inserted "Debt that has been written off may be recovered".