Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006 (82 of 2006)
Schedule 11 Definition
A New Tax System (Family Assistance) (Administration) Act 1999
2 Application of amendment
(1) The amendment made by this Schedule applies in relation to a debt owed in respect of family tax benefit against which an income tax refund is to be applied, if the income tax refund is determined on or after 1 July 2002 (irrespective of the income year to which the refund relates or when the debt is determined).
(2) The amendment made by this Schedule applies in relation to a debt owed in respect of child care benefit against which an income tax refund is to be applied, if both:
(a) the debt is determined on or after 1 July 2006; and
(b) the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).
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