Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 21   Closing carbon tax compensation to new welfare recipients

Part 1   Energy supplement under the family assistance law

A New Tax System (Family Assistance) Act 1999

15   At the end of Division 1 of Part 3 of Schedule 1

Add:

25C Energy supplement

(1) Paragraph (e) of step 1 of the method statement in clause 25 does not apply to an individual on or after the commencement of this clause unless:

(a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and

(b) the individual's Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule.

(2) However, if:

(a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day ) on or after 20 September 2016; or

(b) the individual's Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day ) on or after 20 September 2016;

then paragraph (e) of step 1 of the method statement in clause 25 does not apply, and never again applies, to the individual from:

(c) if the applicable day is before the commencement of this clause - the start of the day this clause commences; or

(d) if the applicable day is on or after the commencement of this clause - the start of the applicable day.