Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)

Schedule 3   Non-payment of family tax benefit for non-lodgment of tax returns

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

15   Application and transitional

(1) The amendments made by items 1 to 12 apply in relation to variations made before, on or after the commencement of those items.

(2) Subsection 32AE(1) of the A New Tax System (Family Assistance) (Administration) Act 1999, as amended by this Act, does not apply in relation to a variation made before the commencement of this item if:

(a) no debt arose under section 71 of that Act as a result of that variation; or

(b) a debt arose under section 71 of that Act as a result of that variation, but no amount of that debt is outstanding immediately before that commencement.