Social Services and Other Legislation Amendment Act 2014 (14 of 2014)

Schedule 12   Other amendments

Part 6   Other amendments

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

86   At the end of Subdivision CA of Division 1 of Part 3

Add:

32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit

If this Subdivision has the effect that:

(a) the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or

(b) an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;

then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.