CHILD SUPPORT AND FAMILY ASSISTANCE LEGISLATION AMENDMENT (BUDGET AND OTHER MEASURES) BILL 2010

i Child Support and Family Assistance Legislation Amendment (Budget and Other Measures)

Bill 2010 No. , 2010

Contents

1 Short

title

...........................................................................................

2 Commencement

.................................................................................

3 Schedule(s)

........................................................................................

Schedule 1--Child support income estimates

Part 1--Amendments

Child Support (Assessment) Act 1989

Child Support (Registration and Collection) Act 1988

Part 2--Transitional provisions

Schedule 2--Percentage of care

Part 1--Amendments

A New Tax System (Family Assistance) Act 1999

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

Child Support (Assessment) Act 1989

Child Support (Registration and Collection) Act 1988

Income Tax Assessment Act 1936

Part 2--Application and transitional provisions

Division 1--Definitions

Division 2--Amendments of the child support law

Division 3--Amendments of the family assistance law

Division 4--Application of amendments in relation to Western

Australian exnuptial children

Schedule 3--Non-payment of family tax benefit for

non-lodgment of tax returns

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

Schedule 4--Other amendments

101

A New Tax System (Family Assistance) Act 1999

101

Child Support (Registration and Collection) Act 1988

101

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 1

A Bill for an Act to amend the law relating to child

support and family assistance, and for other

purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Child Support and Family Assistance

Legislation Amendment (Budget and Other Measures) Act 2010.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table

commences, or is taken to have commenced, in accordance with

column 2 of the table. Any other statement in column 2 has effect

according to its terms.

2 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Commencement information

Column 1

Column 2

Column 3

Provision(s) Commencement

Date/Details

1. Sections 1 to 3

and anything in

this Act not

elsewhere covered

by this table

The day this Act receives the Royal Assent.

2. Schedules 1

and 2

1 July 2010.

1 July 2010

3. Schedule 3,

items 1 to 12

1 July 2010.

1 July 2010

4. Schedule 3,

items 13 to 15

Immediately after the commencement of

item 6 of Schedule 2 to the Family

Assistance Amendment (Further 2008

Budget Measures) Act 2009.

1 July 2010

5. Schedule 4,

item 1

1 July 2010.

1 July 2010

6. Schedule 4,

items 2 and 3

Immediately after the commencement of the

provisions covered by table item 2.

1 July 2010

Note:

This table relates only to the provisions of this Act as originally

passed by both Houses of the Parliament and assented to. It will not be

expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not

part of this Act. Information in this column may be added to or

edited in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or

repealed as set out in the applicable items in the Schedule

concerned, and any other item in a Schedule to this Act has effect

according to its terms.

Child support income estimates Schedule 1

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 3

Schedule 1--Child support income estimates

Part 1--Amendments

Child Support (Assessment) Act 1989

1 Subsection 5(1) (at the end of the definition of adjusted

taxable income)

Add "and subsections 61(1) and 63(1)".

2 Subsection 5(1)

Insert:

applicable YTD income amount has the meaning given by

subsections 63AF(1) and (2).

3 Subsection 5(1)

Insert:

application period has the meaning given by:

(a) for an election made under subsection 60(1)--subsection

61(1A); and

(b) for an election made under subsection 62A(1)--subsection

63(2).

4 Subsection 5(1)

Insert:

determined ATI has the meaning given by paragraph 64AB(2)(a).

5 Subsection 5(1)

Insert:

estimated ATI amount has the meaning given by subsections

64A(3) and 64AD(3).

6 Subsection 5(1)

Insert:

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4 Child Support and Family Assistance Legislation Amendment (Budget and Other

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income component amounts has the meaning given by subsection

60(2).

7 Subsection 5(1)

Insert:

income election means an election made under subsection 60(1) or

62A(1).

8 Subsection 5(1)

Insert:

partial year income amount has the meaning given by:

(a) for an election made under subsection 60(1) to which

subsection 60(3) applies--step 2 of the method statement in

subsection 60(4); and

(b) for an election made under subsection 62A(1)--step 2 of the

method statement in that subsection.

9 Subsection 5(1) (definition of remaining period)

Repeal the definition, substitute:

remaining period has the meaning given by:

(a) for an election made under subsection 60(1) to which

subsection 60(3) applies--step 1 of the method statement in

subsection 60(4); and

(b) for an election made under subsection 62A(1)--step 1 of the

method statement in that subsection.

10 Subsection 5(1)

Insert:

start day for an income election means the day specified in the

notice of the income election under subsection 60(8) or 62A(5) as

the start day for the income election.

11 Subsection 5(1)

Insert:

underestimated an income amount has the meaning given by

subsections 64AF(2) and (3).

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2010 No. , 2010 5

12 Subsection 43(1)

Omit "subsection (2)", substitute "this Part".

13 Paragraph 44(1)(d)

Omit "remaining period (if the parent has made an election under

section 60)", substitute "application period for an income election (if

such an election has been made by the parent)".

14 Section 55J

Omit:

�

A parent can estimate the amount of his or her adjusted

taxable income for days in a child support period.

Substitute:

�

A parent can estimate the amount of his or her adjusted

taxable income for a year of income.

15 Paragraphs 56(2)(d) and 57(7)(b)

Omit "subsection 60(3)", substitute "paragraph 60(1)(b)".

16 Subdivision C of Division 7 of Part 5 (heading)

Repeal the heading, substitute:

Subdivision C--Child support income determined by reference

to parent's estimate of adjusted taxable income

17 Sections 60 to 60B

Repeal the sections, substitute:

60 Parent may elect to estimate his or her adjusted taxable income

for a year of income

(1) A parent may, before a year of income starts or during a year of

income, elect that the parent's adjusted taxable income for the year

of income is to be the amount that applies under subsection (2) or

(3) if:

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(a) the parent is to be assessed in respect of the costs of a child

of the parent for a day in a child support period; and

(b) the amount that would apply under that subsection is not

more than 85% of:

(i) the total of the parent's adjusted taxable income

determined in accordance with section 43 for the last

relevant year of income for the child support period; or

(ii) an amount that the parent declares is the total of the

parent's adjusted taxable income for the last relevant

year of income for the child support period, and the

Registrar is satisfied that the declared amount is correct.

Estimate for a whole year of income

(2) If the parent makes the election under subsection (1) before the

year of income starts or on the first day of the year of income, the

amount is the total of the following amounts (the income

component amounts) as estimated by the parent:

(a) the parent's taxable income for the year;

(b) the parent's reportable fringe benefits total for the year;

(d) the parent's total net investment loss (within the meaning of

the Income Tax Assessment Act 1997) for the year;

(e) the total of the tax free pensions or benefits received by the

parent in the year;

(f) the parent's reportable superannuation contributions (within

the meaning of the Income Tax Assessment Act 1997) for the

year.

Estimate for a part of a year of income etc.

(3) If the parent makes the election under subsection (1) during the

year of income but not on the first day of the year of income:

(a) the parent is to use the method in subsection (4) to work out

the amount; and

(b) the parent is to estimate each income component amount for

the parent for the period that:

(i) started on the first day of the year of income; and

(ii) ended at the end of the day before the start day for the

election.

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2010 No. , 2010 7

(4) For the purposes of paragraph (3)(a), the method is as follows:

Method statement

Step 1. Estimate each income component amount for the parent

for the period (the remaining period):

(a)

starting on the start day for the election; and

(b)

ending at the end of the last day of the year of

income.

Step 2. Add up those amounts. The result is the partial year

income amount.

Step 3. Divide the partial year income amount by the number of

days in the remaining period.

Step 4. Multiply the quotient by 365.

(5) The start day for the election must be:

(a) the day on which the parent makes the election; or

(b) the first day of a child support period, so long as that day is

not before the day referred to in paragraph (a).

No election if an income amount order is in force

(6) Despite subsection (1), a parent may not make an election if an

income amount order is in force in relation to:

(a) the parent; and

(b) if the parent were to make such an election--any part of the

period that would be the application period for the election.

How election is made

(7) The parent makes the election under subsection (1) by giving

notice of it to the Registrar in the manner specified by the

Registrar.

(8) The notice must specify:

(a) the amount that applies under subsection (2) or (3); and

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(b) if subsection (2) applies--each of the income component

amounts estimated by the parent under that subsection; or

(i) the day that is the start day for the election; and

(ii) each of the income component amounts estimated by

the parent under paragraph (3)(b) and under step 1 of

the method statement in subsection (4).

18 Subsection 61(1)

Repeal the subsection, substitute:

(1)

If:

(a) a parent makes an election under subsection 60(1) relating to

a year of income; and

(b) the parent is to be assessed in respect of the costs of a child

of the parent for a day in a child support period; and

then, for the purposes of so assessing the parent, the parent's

adjusted taxable income is the amount that applies under

subsection 60(2) or 60(3).

(1A)

The

application period for an election under subsection 60(1)

relating to a year of income is the period that:

(a)

starts:

(i) if the parent made the election before the year of income

started or on the first day of the year of income--on the

first day of that year of income; or

(ii) otherwise--on the start day for the election;

unless the election is revoked before that day; and

(b)

ends:

(i) at the end of the last day of that year of income; or

(ii) if the parent revokes the election before that day and

makes another election (the later election) under

subsection 62A(1) relating to the year of income--at the

end of the day before the start day for the later election.

19 Subsection 61(2)

Omit "child support period", substitute "application period for the

election".

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2010 No. , 2010 9

20 Subsections 61(3) and (4)

Omit "and the child support period".

21 Subsection 62(1)

Repeal the subsection, substitute:

(1) A parent who has made an income election relating to a year of

income may, by notice given to the Registrar, revoke the income

election.

Note:

If the application period for the income election has started, the parent

must make a new election under subsection 62A(1).

Note:

The heading to section 62 is altered by inserting "income" before "election".

22 Subsection 62(3)

Repeal the subsection.

23 After section 62

Insert:

62A Parent must elect a new estimate of his or her adjusted taxable

income for a year of income

(1)

If:

(a) under subsection 62(1), a parent revokes an income election

(the earlier election) relating to a year of income; and

(b) at the time of the revocation, the application period for the

earlier election has started;

the parent must elect that the parent's adjusted taxable income for

the year of income is to be the amount the parent works out as

follows:

Method statement

Step 1. Estimate each income component amount for the parent

for the period (the remaining period):

(a)

starting on the start day for the election made

under this subsection; and

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(b)

ending at the end of the last day of the year of

income.

Step 2. Add up those amounts. The result is the partial year

income amount.

Step 3. Divide the partial year income amount by the number of

days in the remaining period.

Step 4. Multiply the quotient by 365.

Start day

(2) Subject to subsection (3), the start day for the election under

subsection (1) must be the day on which the parent makes that

election.

(3)

If:

(a) an event affecting the accuracy of an estimate on which the

earlier election is based has occurred; and

(b) the amount that would be worked out under subsection (1)

for an election under that subsection if the start day for that

election was the day on which the event occurred is more

than:

(i) if subsection 60(2) or (3) applied to the earlier

election--the amount that applied under that subsection;

(ii) if the earlier election was made under subsection (1) of

this section--the amount worked out under that

subsection;

the start day for the election under subsection (1) of this section

must be the day on which the event occurred.

How election is made

(4) The parent makes the election under subsection (1) by giving

notice of it to the Registrar in the manner specified by the

Registrar.

(5) The notice must specify:

(a) the amount worked out under subsection (1); and

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2010 No. , 2010 11

(b) the day that is the start day for the election under that

subsection; and

parent under step 1 of the method statement in that

subsection.

24 Subsections 63(1) and (2)

Repeal the subsections, substitute:

(1)

If:

(a) a parent makes an election under subsection 62A(1) relating

to the year of income; and

(b) the parent is to be assessed in respect of the costs of a child

of the parent for a day in a child support period; and

then, for the purposes of so assessing the parent, the parent's

adjusted taxable income is the amount worked out under that

subsection.

(2)

The

application period for an election under subsection 62A(1)

relating to a year of income is the period that:

(a) starts on the start day for the election unless the election is

revoked before that day; and

(b)

ends:

(i) at the end of the last day of the year of income; or

(ii) if the parent revokes the election before that day and

makes another election (the later election) under

subsection 62A(1) relating to the year of income--at the

end of the day before the start day for the later election.

(2A) Subsection (1) has effect subject to an income amount order that

applies in relation to the parent and any part of the application

period for the later election.

Note:

The heading to section 63 is altered by omitting "revocation" and substituting "later

election".

25 Subsection 63(3)

Omit "and any part of the child support period".

26 Subsection 63(4)

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Omit "section 60", substitute "subsection 62A(1)".

27 Subsection 63(4)

Omit "and the child support period".

28 After section 63

Insert:

63AA Registrar may refuse to accept an income election

(1)

If:

(a) a parent makes an income election to which subsection 60(2)

applies; and

(b) the Registrar is satisfied that the amount worked out under

that subsection is less than the amount that the Registrar

considers is likely to be the parent's actual adjusted taxable

income for the year of income to which the income election

relates;

the Registrar may refuse to accept the income election.

(2) The Registrar may refuse to accept a parent's income election to

which subsection 60(3) applies if the Registrar is satisfied that:

(a) the partial year income amount for the income election is less

than the amount that the Registrar considers is likely to be the

parent's actual adjusted taxable income for the remaining

period in relation to the income election; or

(b) the total of the income component amounts estimated by the

parent under paragraph 60(3)(b) for the period referred to in

that paragraph is more than the amount that the Registrar

considers is likely to be the total of the actual income

component amounts for the parent for that period.

(3)

If:

(a) a parent makes an election under subsection 62A(1); and

(b) the Registrar is satisfied that the partial year income amount

for the income election is less than the amount that the

Registrar considers is likely to be the parent's actual adjusted

taxable income for the remaining period in relation to the

income election;

the Registrar may refuse to accept the income election.

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2010 No. , 2010 13

(4) In making the decision as to whether to refuse to accept the income

election, the Registrar:

(a) may act on the basis of information that the Registrar has

received or obtained as to the financial circumstances of the

parent; and

(b) may, but is not required to, conduct an inquiry into the

matter.

(5) Except for the purposes of Parts VII, VIIA and VIII of the

Registration and Collection Act (dealing with objections and

appeals), if the Registrar refuses to accept the income election, the

election is taken never to have been made.

63AB Notice to be given if Registrar refuses to accept an income

election

(1) If the Registrar refuses under section 63AA to accept an income

election, the Registrar must give written notice of the decision to

the parent who sought to make the income election.

(2) The notice must include, or be accompanied by, a statement to the

effect:

(a) that the parent may, subject to the Registration and

Collection Act, object to the particulars of the assessment in

relation to which the parent sought to make the income

election; and

(b) that if the parent is aggrieved by the decision on the

objection, he or she may, subject to that Act, apply to the

SSAT for review of the decision.

(3) A contravention of subsection (2) in relation to a decision does not

affect the validity of the decision.

Subdivision D--Year to date income amounts

63AC Parent may elect a new year to date income amount

(1)

If:

(a) either of the following apply:

(i) a parent has made an election relating to a year of

income under subsection 60(1) to which subsection

60(3) applies;

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14 Child Support and Family Assistance Legislation Amendment (Budget and Other

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(ii) a parent has made an election in relation to a year of

income under this subsection; and

(b) the parent becomes satisfied that the following amount (the

year to date income amount) is incorrect:

(i) if subparagraph (a)(i) applies--the total of the income

component amounts estimated by the parent under

paragraph 60(3)(b);

(ii) if subparagraph (a)(ii) applies--the amount specified

under paragraph (3)(a) of this section in the notice of the

election; and

the parent;

the parent may elect another amount (the new amount) to replace

the year to date income amount for the year of income.

(2) The parent makes the election under subsection (1) by giving

notice of it to the Registrar in the manner specified by the

Registrar.

(3) The notice must specify:

(a) the new amount; and

(b) the parent's estimate of each income component amount for

the period referred to in paragraph 60(3)(b).

63AD Registrar may refuse to accept an election of a new year to

date income amount

Refusal to accept election

(1) The Registrar may refuse to accept an election made by a parent

under subsection 63AC(1) if the Registrar is satisfied that the

amount specified under paragraph 63AC(3)(a) in the notice of the

election is more than the amount that the Registrar considers is

likely to be the total of the actual income component amounts for

the parent for the period referred to in paragraph 60(3)(b).

(2) In making the decision as to whether to refuse to accept the

election, the Registrar:

(a) may act on the basis of information that the Registrar has

received or obtained as to the financial circumstances of the

parent; and

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2010 No. , 2010 15

(b) may, but is not required to, conduct an inquiry into the

matter.

(3) Except for the purposes of Parts VII, VIIA and VIII of the

Registration and Collection Act (dealing with objections and

appeals), if the Registrar refuses to accept the election, the election

is taken never to have been made.

Notice of refusal

(4) If the Registrar refuses under subsection (1) to accept a parent's

election made under subsection 63AC(1), the Registrar must give

written notice of the decision to the parent.

(5) The notice must include, or be accompanied by, a statement to the

effect:

(a) that the parent may, subject to the Registration and

Collection Act, object to the decision (the original decision);

and

(b) that if the parent is aggrieved by a later decision on the

objection to the original decision, he or she may, subject to

that Act, apply to the SSAT for review of the later decision.

(6) A contravention of subsection (5) in relation to a decision does not

affect the validity of the decision.

63AE Registrar may determine a new year to date income amount

(1)

If:

(a) any of the following apply:

(i) a parent has made an election relating to a year of

income under subsection 60(1) to which subsection

60(3) applies;

(ii) a parent has made an election in relation to a year of

income under subsection 63AC(1);

(iii) the Registrar has made a determination under this

subsection in relation to a parent and a year of income;

and

(b) the Registrar becomes satisfied that the following amount

(the year to date income amount) is incorrect:

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(i) if subparagraph (a)(i) applies--the total of the income

component amounts estimated by the parent under

paragraph 60(3)(b);

(ii) if subparagraph (a)(ii) applies--the amount specified

under paragraph 63AC(3)(a) in the notice of the

election;

(iii) is subparagraph (a)(iii) applies--the amount specified in

the determination;

the Registrar may determine another amount to replace the year to

date income amount for the year of income.

(2) If the Registrar makes a determination in relation to a parent under

subsection (1), the Registrar must give written notice of the

determination to the parent.

(3) The notice must include, or be accompanied by, a statement to the

effect:

(a) that the parent may, subject to the Registration and

Collection Act, object to the determination; and

(b) that if the parent is aggrieved by the decision on the

objection, he or she may, subject to that Act, apply to the

SSAT for review of the decision.

(4) A contravention of subsection (3) in relation to a determination

does not affect the validity of the determination.

63AF Parent's applicable YTD income amount

(1)

If:

(a) a parent has made an election relating to a year of income

under subsection 60(1) to which subsection 60(3) applies;

and

(b) subsection (2) of this section does not apply in relation to the

parent;

the total of the income component amounts estimated by the parent

under paragraph 60(3)(b) is the parent's applicable YTD income

amount for that year.

(2) If either or both of the following have occurred:

(a) a parent has made one or more elections in relation to a year

of income under subsection 63AC(1);

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(b) the Registrar has made one or more determinations under

subsection 63AE(1) in relation to a parent and a year of

income;

the parent's applicable YTD income amount for the year of

income is:

notice of such an election, if that election was the last of

those elections or determinations to be made; or

(d) the amount determined in such a determination, if that

determination was the last of those elections or

determinations to be made.

Subdivision E--Amendment of assessments

29 Paragraph 63A(1)(a)

Repeal the paragraph, substitute:

(a) those days occur in the application period for an income

election that the parent has made; and

Note:

The heading to section 63A is altered by inserting "income" before "election".

30 Subsection 63A(2)

Omit "the days", substitute "those days".

31 Subsection 63A(2)

After "period", insert "that occur".

32 Subsection 63A(3)

Omit "the days", substitute "those days".

33 Subsection 63A(3)

After "period", insert "that occur".

34 Paragraph 63B(1)(a)

Repeal the paragraph, substitute:

(a) those days occur in the application period for an income

election that the parent has made; and

Note:

The heading to section 63B is altered by inserting "income" before "election".

35 Subsection 63B(2)

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Omit "the days", substitute "those days".

36 Subsection 63B(2)

After "period", insert "that occur".

37 Subsection 63B(3)

Omit "the days", substitute "those days".

38 Subsection 63B(3)

After "period", insert "that occur".

39 Paragraph 63B(3)(a)

Before "election", insert "income".

40 Subparagraph 63B(3)(b)(i)

Before "election", insert "income".

41 Paragraph 63C(1)(a)

Repeal the paragraph, substitute:

(a) those days occur in the application period for an income

election that the parent has made; and

42 Paragraph 63C(1)(b)

Before "period", insert "application".

43 Paragraph 63C(1)(c)

Omit "the days in the period", substitute "those days".

44 Subsection 63C(2)

Omit "the days in the child support period", substitute "those days".

45 Sections 64 and 64A

Repeal the sections, substitute:

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2010 No. , 2010 19

Division 7A--Reconciliation of estimates of adjusted

taxable income

Subdivision A--Reconciliation using a parent's actual adjusted

taxable income

64 Reconciliation using a parent's actual adjusted taxable income--

single income election

(1) This section applies for the purposes of assessing a parent in

relation to the costs of a child of the parent for a day in a child

support period if:

(a) the day occurs in the application period for an income

election relating to a year of income that was made by the

parent; and

(b) the parent did not make more than one income election

relating to the year of income; and

income has been ascertained by the Registrar; and

(d) if the Registrar has made a determination under subsection

64AB(1) in relation to the parent--the parent's actual

adjusted taxable income for the year of income is more than

the parent's determined ATI for that year; and

(e) if, under section 63A, 63B or 63C, the Registrar has amended

an assessment of child support payable by or to the parent--

the Registrar determines that this section should apply in

relation to the parent.

Reconciliation--election for a whole year of income

(2) Subject to this section, if:

(a) subsection 60(2) applied to the income election; and

(b) the parent's actual adjusted taxable income for the year of

income is more than the amount that applied under that

subsection;

the parent's adjusted taxable income for that year is taken to be,

and to have always been, the parent's actual adjusted taxable

income for that year.

Schedule 1 Child support income estimates

Part 1 Amendments

20 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Reconciliation--election for a part of a year of income

(3) Subject to this section, if:

(a) subsection 60(3) applied to the income election; and

(b) the difference between:

(i) the parent's actual adjusted taxable income for the year

of income; and

(ii) the parent's applicable year to date income amount for

the year of income;

is more than the partial year income amount worked out by

the parent under subsection 60(4);

the parent's adjusted taxable income for a day that occurs in the

application period for the income election is taken to be, and to

have always been, the amount worked out under subsection (4).

(4) For the purposes of subsection (3), the amount is worked out by:

(a) dividing the amount worked out under paragraph (3)(b) by

the number of days in the remaining period to which the

income election related; and

(b) multiplying the quotient by 365.

Income amount orders

(5) This section does not apply if an income amount order applies in

relation to the parent and any part of the application period for the

income election.

64A Reconciliation using a parent's actual adjusted taxable

income--more than one income election

(1) This section applies for the purposes of assessing a parent in

relation to the costs of a child of the parent for a day in a child

support period if:

(a) the day occurs in the application period for an income

election relating to a year of income that was made by the

parent; and

(b) the parent made more than one income election relating to

the year of income; and

income has been ascertained by the Registrar; and

Child support income estimates Schedule 1

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2010 No. , 2010 21

(d) if the Registrar has made a determination under subsection

64AB(1) in relation to the parent--the parent's actual

adjusted taxable income for the year of income is more than

the parent's determined ATI for that year; and

(e) if, under section 63A, 63B or 63C, the Registrar has amended

an assessment of child support payable by or to the parent--

the Registrar determines that this section should apply in

relation to the parent.

Reconciliation

(2) Subject to this section, if the difference (the actual ATI amount)

between:

(a) the parent's actual adjusted taxable income for the year of

income; and

(b) the parent's applicable year to date income amount (if any)

for the year of income;

is more than the parent's estimated ATI amount for the year of

income, then the parent's adjusted taxable income for a day that

occurs in the application period of each income election made by

the parent is taken to be, and to have always been, the amount

worked out for that income election using the method in

subsection (4).

Estimated ATI amount

(3)

The

parent's

estimated ATI amount for the year of income is

worked out using the following method:

Method statement

Step 1. For each income election relating to the year of income

that had an application period that ended before the last

day of the year of income:

(a)

if subsection 60(2) applied to the income

election--divide the amount that applied under that

subsection by 365; or

(b)

otherwise--divide the partial year income amount

worked out under subsection 60(4) or 62A(1) by

Schedule 1 Child support income estimates

Part 1 Amendments

22 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

the number of days in the remaining period to

which the income election related.

Step 2. For each of those income elections, multiply the result of

step 1 by the number of days in the application period for

the income election.

Step 3. Add up each of the amounts worked out under step 2.

Step 4. Add the result of step 3 and the partial year income

amount worked out under subsection 62A(1) for the last

income election relating to the year of income that was

made by the parent.

Amount for the purposes of subsection (2)

(4) For the purposes of subsection (2), the amount for each income

election is worked out using the following method:

Method statement

Step 1. Subtract the parent's estimated ATI amount from the

parent's actual ATI amount.

Step 2. Divide the result by the total number of days in the

application periods for each income election relating to

the year of income that was made by the parent. The

result is the additional daily rate.

Step 3. For each of those income elections, multiply the

additional daily rate by the number of days in the

application period for the income election. The result is

the underestimated amount for the income election.

Step 4. For each of those income elections, add the

underestimated amount for the income election and:

(a)

if the income election had an application period

that ended before the last day of the year of

income--the amount worked out for the income

election under step 2 of the method statement in

subsection (3); or

Child support income estimates Schedule 1

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 23

(b)

otherwise--the partial year income amount worked

out under subsection 62A(1) for the income

election.

Step 5. For each of those income elections:

(a)

divide the result of step 4 by the number of days in

the application period for the income election; and

(b)

multiply the quotient by 365.

Income amount orders

(5) This section does not apply if an income amount order applies in

relation to the parent and any part of an application period for any

of the income elections.

64AA Action by Registrar following reconciliation

The Registrar is to take such action as is necessary to give effect to

section 64 or 64A in relation to a parent (whether by amending any

administrative assessment that has been made in relation to the

parent or otherwise).

Subdivision B--Reconciliation using a parent's determined

ATI

64AB Registrar to determine a parent's adjusted taxable income for

the purposes of reconciliation

(1)

If:

(a) a parent made an income election relating to a year of

income; and

(b) at the end of the period ending 12 months after the end of the

year of income, the Registrar has not ascertained the parent's

actual adjusted taxable income for that year;

the Registrar may determine that an amount that the Registrar

considers appropriate is the parent's adjusted taxable income for

that year for the purposes of this Subdivision.

Schedule 1 Child support income estimates

Part 1 Amendments

24 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(2) If the Registrar makes a determination under subsection (1) in

relation to a parent:

(a) the amount determined is the parent's determined ATI for the

year of income; and

(b) the Registrar must give notice of the determination to the

parent.

(3) The notice must include, or be accompanied by, a statement to the

effect:

(a) that the parent may, subject to the Registration and

Collection Act, object to the particulars of the assessment to

which the determination relates; and

(b) that if the parent is aggrieved by the decision on the

objection, he or she may, subject to that Act, apply to the

SSAT for review of the decision.

(4) A contravention of subsection (3) in relation to a determination

does not affect the validity of the determination.

64AC Reconciliation using a parent's determined ATI--single

income election

(1) This section applies for the purposes of assessing a parent in

relation to the costs of a child of the parent for a day in the child

support period if:

(a) the day occurs in the application period for an income

election relating to a year of income that was made by the

parent; and

(b) the parent did not make more than one income election

relating to the year of income; and

64AB(1) in relation to the parent; and

(d) if, under section 63A, 63B or 63C, the Registrar has amended

an assessment of child support payable by or to the parent--

the Registrar determines that this section should apply in

relation to the parent.

Reconciliation--election for a whole year of income

(2) Subject to this section, if:

(a) subsection 60(2) applied to the income election; and

Child support income estimates Schedule 1

Amendments Part 1

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2010 No. , 2010 25

(b) the parent's determined ATI for the year of income is more

than the amount that applied under that subsection;

the parent's adjusted taxable income for that year is taken to be,

and to have always been, the parent's determined ATI for that year.

Reconciliation--election for a part of a year of income

(3) Subject to this section, if:

(a) subsection 60(3) applied to the income election; and

(b) the difference between:

(i) the parent's determined ATI for the year of income; and

(ii) the parent's applicable year to date income amount for

the year of income;

is more than the partial year income amount worked out by

the parent under subsection 60(4);

the parent's adjusted taxable income for a day that occurs in the

application period for the income election is taken to be, and to

have always been, the amount worked out under subsection (4).

(4) For the purposes of subsection (3), the amount is worked out by:

(a) dividing the amount worked out under paragraph (3)(b) by

the number of days in the remaining period to which the

income election related; and

(b) multiplying the quotient by 365.

Income amount orders

(5) This section does not apply if an income amount order applies in

relation to the parent and any part of the application period for the

income election.

64AD Reconciliation using a parent's determined ATI--more than

one income election

(1) This section applies for the purposes of assessing a parent in

relation to the costs of a child of the parent for a day in a child

support period if:

(a) the day occurs in the application period for an income

election relating to a year of income that was made by the

parent; and

Schedule 1 Child support income estimates

Part 1 Amendments

26 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(b) the parent made more than one income election relating to

the year of income; and

64AB(1) in relation to the parent; and

(d) if, under section 63A, 63B or 63C, the Registrar has amended

an assessment of child support payable by or to the parent--

the Registrar determines that this section should apply in

relation to the parent.

Reconciliation

(2) Subject to this section, if the difference (the actual ATI amount)

between:

(a) the parent's determined ATI for the year of income; and

(b) the parent's applicable year to date income amount (if any)

for the year of income;

is more than the parent's estimated ATI amount for the year of

income, then the parent's adjusted taxable income for a day that

occurs in the application period of each income election made by

the parent is taken to be, and to have always been, the amount

worked out for that income election using the method in

subsection (4).

Estimated ATI amount

(3)

The

parent's

estimated ATI amount for the year of income is

worked out using the following method:

Method statement

Step 1. For each income election relating to the year of income

that had an application period that ended before the last

day of the year of income:

(a)

if subsection 60(2) applied to the income

election--divide the amount that applied under that

subsection by 365; or

(b)

otherwise--divide the partial year income amount

worked out under subsection 60(4) or 62A(1) by

Child support income estimates Schedule 1

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 27

the number of days in the remaining period to

which the income election related.

Step 2. For each of those income elections, multiply the result of

step 1 by the number of days in the application period for

the income election.

Step 3. Add up each of the amounts worked out under step 2.

Step 4. Add the result of step 3 and the partial year income

amount worked out under subsection 62A(1) for the last

income election relating to the year of income that was

made by the parent.

Amount for the purposes of subsection (2)

(4) For the purposes of subsection (2), the amount for each income

election is worked out using the following method:

Method statement

Step 1. Subtract the parent's estimated ATI amount from the

parent's determined ATI.

Step 2. Divide the result by the total number of days in the

application periods for each income election relating to

the year of income that was made by the parent. The

result is the additional daily rate.

Step 3. For each of those income elections, multiply the

additional daily rate by the number of days in the

application period for the income election. The result is

the underestimated amount for the income election.

Step 4. For each of those income elections, add the

underestimated amount for the income election and:

(a)

if the income election had an application period

that ended before the last day of the year of

income--the amount worked out for the income

election under step 2 of the method statement in

subsection (3); or

Schedule 1 Child support income estimates

Part 1 Amendments

28 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(b)

otherwise--the partial year income amount worked

out under subsection 62A(1) for the income

election.

Step 5. For each of those income elections:

(a)

divide the result of step 4 by the number of days in

the application period for the income election; and

(b)

multiply the quotient by 365.

Income amount orders

(5) This section does not apply if an income amount order applies in

relation to the parent and any part of an application period for any

of the income elections.

64AE Action by Registrar following reconciliation

The Registrar is to take such action as is necessary to give effect to

sections 64AC and 64AD in relation to a parent (whether by

amending any administrative assessment that has been made in

relation to the parent or otherwise).

Subdivision C--Penalty

64AF Penalty if a parent underestimates an income amount

(1) A parent is liable to pay the Registrar a penalty if:

(a) the parent made an income election relating to a year of

income; and

(b) the parent's actual adjusted taxable income for the year of

income has been ascertained by the Registrar; and

the income election.

(2) If the parent did not make more than one income election relating

to the year of income, the parent has underestimated an income

amount in making the income election if:

(a) in a case where subsection 60(2) applied to the income

election--the parent's actual adjusted taxable income for the

Child support income estimates Schedule 1

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 29

year of income is at least 110% of the amount that applied

under that subsection; or

(b) in a case where subsection 60(3) applied to the income

election--the amount worked out by subtracting:

(i) the parent's applicable year to date income amount for

the year of income; from

(ii) the parent's actual adjusted taxable income for the year

of income;

is at least 110% of the partial year income amount worked

out by the parent under subsection 60(4).

(3) If the parent made more than one income election relating to the

year of income, the parent has underestimated an income amount

in making the income elections if the amount worked out by

subtracting:

(a) the parent's applicable year to date income amount (if any)

for the year of income; from

(b) the parent's actual adjusted taxable income for the year of

income;

is at least 110% of the parent's estimated ATI amount for the year

of income worked out under subsection 64A(3).

64AG Amount of penalty

(1) If a parent is liable under subsection 64AF(1) to pay a penalty, the

amount of the penalty for each income election made by the parent

relating to the year of income is 10% of the difference between:

(a) the administrative assessment of child support made under

section 64AA in relation to the parent; and

(b) the administrative assessment of child support that would

have been made if it were based entirely on the amount that

applied under subsection 60(2) or (3), or that was worked out

under subsection 62A(1).

(2) The penalty is a debt due to the Commonwealth by the parent and

is due and payable on the issue of the administrative assessment of

child support made under section 64AA in relation to the parent.

Schedule 1 Child support income estimates

Part 1 Amendments

30 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

64AH Remission of penalty

(1) The Registrar may remit the whole or a part of a penalty that a

parent who made an income election is liable to pay under

subsection 64AF(1) if:

(a) the parent underestimated an income amount in making the

income election because of an amendment of an Income Tax

Assessment Act, or because of a ruling or determination

under that Act; or

(b) the parent underestimated an income amount in making the

income election for some other reason, and the Registrar is

satisfied that it would be fair and reasonable in the

circumstances to remit the whole or that part of the penalty.

(2) If the Registrar makes a decision to remit only part of the penalty,

or not to remit any part of the penalty, the Registrar must give

written notice of the decision to the parent by whom the penalty is,

or but for the remission would be, payable.

(3) The notice must include, or be accompanied by, a statement to the

effect:

(a) that the parent may, subject to the Registration and

Collection Act, object to the decision (the original decision);

and

(b) that if the parent is aggrieved by a later decision on an

objection to the original decision, he or she may, subject to

that Act, apply to the SSAT for review of the later decision.

(4) A contravention of subsection (3) in relation to a decision does not

affect the validity of the decision.

46 Subparagraphs 65A(1)(b)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) if subparagraph (ii) does not apply--the parent's

adjusted taxable income determined in accordance with

section 43 for the last relevant year of income for the

child support period;

(ii) if the day occurs in the application period for an income

election made by the parent--the amount that applied

under subsection 60(2) or (3), or that was worked out

under subsection 62A(1); and

Child support income estimates Schedule 1

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 31

47 Paragraph 146BA(1)(d)

Repeal the paragraph, substitute:

(d) subparagraph 65A(1)(b)(ii) were omitted and substituted with

the following:

"(ii) if the parent made an election under subsection 146G(1)

relating to the child--the amount estimated by the

parent under that subsection.".

Child Support (Registration and Collection) Act 1988

48 Subsection 80(1) (after table item 11)

Insert:

11A

to refuse under subsection 63AD(1) of

the Assessment Act to accept an

election made by a parent under

subsection 63AC(1) of that Act

the parent

11B

to make a determination in relation to

a parent under subsection 63AE(1) of

the Assessment Act

the parent

49 Subsection 80(1) (table item 12, column headed

"Decision")

Omit "section 64A", substitute "section 64AH".

50 Subsection 110U(1)

Omit "section 64A", substitute "section 64AH".

Note:

The heading to section 110U is altered by omitting "section 64A" and substituting

"section 64AH".

Schedule 1 Child support income estimates

Part 2 Transitional provisions

32 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Part 2--Transitional provisions

51 Transitional provision

(1)

This item applies to an election made by a parent if:

(a) the election was made under section 60 of the Child Support

(Assessment) Act 1989 (the CSA Act) before the

commencement of this item; and

(b) the first day in a child support period to which the election

applies occurs during the period starting on 1 April 2008 and

ending on 30 June 2010; and

(2)

Despite the repeal of section 60 of the CSA Act by this Schedule, the

election continues to have effect after that commencement as if that

section had not been repealed.

(3)

Despite the amendments made by this Schedule to the CSA Act, that

Act, as in force immediately before that commencement, continues to

apply in relation to the election as if those amendments had not been

made.

(4)

Despite subitem (3), section 64 of the CSA Act, as in force immediately

before that commencement, does not apply in relation to the election

unless the Registrar determines, on his or her own initiative or under

subitem (6), that it should so apply.

(5)

The parent, or the other parent to whom child support is payable, may

request the Registrar to determine that section 64 of the CSA Act, as in

force immediately before that commencement, applies in relation to the

election.

(6)

If a request is made under subitem (5), the Registrar may determine that

section 64 of the CSA Act, as in force immediately before that

commencement, applies in relation to the election.

52 Application in relation to Western Australian exnuptial

children

(1)

This item applies if, immediately after the commencement of this item,

the Child Support (Assessment) Act 1989 and the Child Support

(Registration and Collection) Act 1988, as amended by this Act, do not

Child support income estimates Schedule 1

Transitional provisions Part 2

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 33

extend to Western Australia in relation to the maintenance of exnuptial

children because:

(a) the Parliament of Western Australia has not referred to the

Parliament of the Commonwealth the matter of the

maintenance of exnuptial children or matters that include that

matter; and

(b) Western Australia has not adopted those Acts as amended by

this Act.

(2)

Item 51 of this Schedule applies in Western Australia, after Western

Australia adopts those Acts as amended by this Act, in relation to the

maintenance of exnuptial children:

(a) as if references in that item to the commencement of that

item were references to the adoption of those Acts by

Western Australia as amended by this Act; and

(b) as if the reference in paragraph (1)(b) of that item to 30 June

2010 were a reference to the day before the adoption of those

Acts by Western Australia as amended by this Act.

Schedule 2 Percentage of care

Part 1 Amendments

34 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Schedule 2--Percentage of care

Part 1--Amendments

A New Tax System (Family Assistance) Act 1999

1 Subsection 3(1)

Insert:

application day has the meaning given by subsections 35K(2) and

(3).

2 Subsection 3(1)

Insert:

care arrangement in relation to a child means:

(a) a written agreement between the parents of the child, or

between a parent of the child and another person who cares

for the child, that relates to the care of the child; or

(b) a parenting plan for the child; or

(i) a family violence order within the meaning of section 4

of the Family Law Act 1975;

(ii) a parenting order within the meaning of section 64B of

that Act;

(iii) a State child order registered in accordance with

section 70D of that Act;

(iv) an overseas child order registered in accordance with

section 70G of that Act.

3 Subsection 3(1)

Insert:

care period has the meaning given by subparagraph 35A(1)(a)(ii)

or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).

4 Subsection 3(1)

Insert:

change of care day for an individual who cares for a child means:

Percentage of care Schedule 2

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 35

(a) if a determination of the individual's percentage of care for

the child has been revoked under Subdivision E of Division 1

of Part 3--the first day on which the care of the child that

was actually taking place ceased to correspond with the

individual's percentage of care for the child under the

determination; or

(b) otherwise--the first day on which the care of the child that

was actually taking place ceased to correspond with the

individual's extent of care under a care arrangement that

applies in relation to the child.

5 Subsection 3(1)

Insert:

child support care determination has the meaning given by

paragraph 35T(1)(b).

6 Subsection 3(1) (subparagraph (b)(i) of the definition of

FTB child)

Omit "in applying paragraph 22(6A)(b) to child care benefit, the

reference in that paragraph", substitute "in applying Subdivision D of

that Division to child care benefit, a reference in that Subdivision".

7 Subsection 3(1)

Insert:

interim period has the meaning given by subsection 35L(2).

8 Subsection 3(1)

Insert:

percentage of care, in relation to an individual who cares for a

child, means the individual's percentage of care for the child that is

determined by the Secretary under Subdivision D of Division 1 of

Part 3.

9 Subsection 3(1)

Insert:

percentage range has the meaning given by subsection 35P(2).

Schedule 2 Percentage of care

Part 1 Amendments

36 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

10 Subsection 3(1)

Insert:

reduced care of a child has the meaning given by section 35H.

11 Subsection 3(1) (paragraph (a) of the definition of regular

care child)

Repeal the paragraph, substitute:

(a) means an individual:

(i) who would be an FTB child of the adult but for the

operation of section 25 (adult's percentage of care for

the child during a care period is less than 35%); and

(ii) for whom the adult has a percentage of care during a

care period that is at least 14%; and

12 Subsections 22(6A) to (6D)

Repeal the subsections.

13 Subsection 22(7)

Omit "If, under subsection (6A), the Secretary determines that a child

was, or will be, in the care of an individual for at least 35% of a period",

substitute "If an individual's percentage of care for a child during a care

period is at least 35%".

14 Subsection 22(7) (note)

Omit "If the Secretary determines that a child was, or will be, in the

care of an individual for less than 35% of a period", substitute "If an

individual's percentage of care for a child during a care period is less

than 35%".

15 Section 25

Omit all the words before "the child is taken", substitute "If an

individual's percentage of care for a child during a care period is less

than 35%,".

Note:

The heading to section 25 is replaced by the heading "Effect of an individual's

percentage of care for a child being less than 35%".

16 Section 25A

Percentage of care Schedule 2

Amendments Part 1

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 37

Omit all the words before "the child is taken", substitute "If an

individual's percentage of care for a child during a care period is at least

14% but less than 35%,".

Note:

The heading to section 25A is altered by omitting "period of care" and substituting

"care period".

17 Paragraph 27(2)(b)

Repeal the paragraph, substitute:

(b) if the Secretary has determined, under section 35A or 35B,

one individual's percentage of care for the qualifying child

during a care period (whether before or after the 2 individuals

became members of that couple)--the Secretary is taken to

have determined the same percentage to be the other

individual's percentage of care for the child during that

period.

18 At the end of Division 1 of Part 3

Add:

Subdivision D--Determination of percentage of care

35A Determination of percentage of care--child is not in the adult's

care

Initial determination

(1)

If:

(a) the Secretary is satisfied that an individual (the adult) has no

care of a child but that:

(i) the child is an FTB child of the adult under section 23;

(ii) the child would, under subsection 22(2), (3), (4) or (6),

be an FTB child of the adult if there had been, or were

to be, a pattern of care for the child over a period (the

care period) under a care arrangement relating to the

child; and

(b) the adult, or the partner of the adult, makes or has made a

claim under Part 3 of the A New Tax System (Family

Assistance) (Administration) Act 1999 for payment of family

Schedule 2 Percentage of care

Part 1 Amendments

38 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

tax benefit in respect of the child for some or all of the days

in the care period; and

has a pattern of care for the child such that the child was or

will be, under subsection 22(2), (3), (4) or (6), an FTB child

of the other individual or individuals; and

(d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult's percentage of care for the

child during the care period in accordance with that section.

Determination after revocation

(2)

If:

(a) the Secretary revokes, under Subdivision E of this Division, a

determination of an individual's (the adult) percentage of

care for a child that was made under this section or

section 35B; and

(b) the Secretary is satisfied that the adult has no care of the

child but that:

(i) the child is an FTB child of the adult under section 23;

(ii) the child would, under subsection 22(2), (3), (4) or (6),

be an FTB child of the adult if there had been, or were

to be, a pattern of care for the child over a period (the

care period) under a care arrangement relating to the

child; and

has a pattern of care for the child such that the child was or

will be, under subsection 22(2), (3), (4) or (6), an FTB child

of the other individual or individuals; and

(d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult's percentage of care for the

child during the care period in accordance with that section.

35B Determination of percentage of care--child is in the adult's care

Initial determination

(1)

If:

(a) the Secretary is satisfied that there has been, or will be, a

pattern of care for a child over a period (the care period)

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such that, for the whole, or for parts (including different

parts), of the care period, the child was or will be, under

subsection 22(2), (3), (4) or (6), an FTB child of more than

one individual; and

(b) one of those individuals (the adult), or the partner of the

adult, makes or has made a claim under Part 3 of the A New

Tax System (Family Assistance) (Administration) Act 1999

for payment of family tax benefit in respect of the child for

some or all of the days in the care period; and

individuals referred to in paragraph (a);

the Secretary must determine the adult's percentage of care for the

child during the care period.

Determination after revocation

(2)

If:

(a) the Secretary revokes, under Subdivision E of this Division, a

determination of an individual's (the adult) percentage of

care for a child that was made under section 35A or this

section; and

(b) the Secretary is satisfied that there has been, or will be, a

pattern of care for the child over a period (the care period)

such that, for the whole, or for parts (including different

parts), of the care period, the child was or will be, under

subsection 22(2), (3), (4) or (6), an FTB child of the adult and

at least one other individual; and

individuals;

the Secretary must determine the adult's percentage of care for the

child during the care period.

Percentage of care

(3) The percentage determined under subsection (1) or (2) must be a

percentage that corresponds with the actual care of the child that

the Secretary is satisfied that the adult has had, or will have, during

the care period.

(4) Despite subsection (3), if section 35C, 35D or 35G applies in

relation to the adult, the Secretary must determine the adult's

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40 Child Support and Family Assistance Legislation Amendment (Budget and Other

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percentage of care under subsection (1) or (2) in accordance with

that section.

35C Percentage of care if action taken to ensure that a care

arrangement in relation to a child is complied with

(1) This section applies in relation to an individual (the adult) if:

(a) a care arrangement applies in relation to a child; and

(b) the Secretary is satisfied that the actual care of the child that

the adult has had, or will have, during a care period does not

comply with the extent of care of the child that the adult

should have had, or is to have, under the care arrangement

during the care period (which may be nil); and

reasonable action to ensure that the care arrangement is

complied with.

Note:

This section does not apply in certain circumstances, see section 35F.

(2) The Secretary must determine, under section 35A or 35B, 2

percentages of care in relation to the adult.

(3) The first percentage of care is to be a percentage that corresponds

with the extent of care of the child that the adult should have had,

or is to have, under the care arrangement during the care period

(which may be nil).

(4) The second percentage of care is to be:

(a) if section 35A applies in relation to the adult--0%; or

(b) if section 35B applies in relation to the adult--a percentage

that corresponds with the actual care of the child that the

Secretary is satisfied that the adult would have during the

care period if the action referred to in paragraph (1)(c) were

not to succeed.

35D Percentage of care if action taken to make a new care

arrangement in relation to a child

(1) This section applies in relation to an individual (the adult) if:

(a) a care arrangement (the current care arrangement) applies

in relation to a child; and

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(b) the Secretary is satisfied that the actual care of the child that

the adult has had, or will have, during the care period does

not comply with the extent of care of the child that the adult

should have had, or is to have, under the care arrangement

during the care period (which may be nil); and

(i) has not taken reasonable action to ensure that the current

care arrangement is complied with; but

(ii) has taken reasonable action to make another care

arrangement (the new care arrangement) in relation to

the child; and

(d) the Secretary is satisfied that, if the new care arrangement

were to be made, the extent of care that the individual who

has reduced care of the child would have under that

arrangement during the care period would be:

(i) more than the actual care of the child that the Secretary

is satisfied that the individual has had, or will have,

during that period; but

(ii) less than the extent of care of the child that the

individual should have had, or is to have, under the

current care arrangement during that period; and

(e) the Secretary is satisfied that special circumstances exist in

relation to the individual who has reduced care of the child.

Note:

This section does not apply in certain circumstances, see section 35F.

(2) The Secretary must determine, under section 35A or 35B, 2

percentages of care in relation to the adult.

(3) The first percentage of care is to be a percentage that corresponds

with the extent of care of the child that the adult would have under

the new care arrangement during the care period if it were to be

made.

(4) The second percentage of care is to be:

(a) if section 35A applies in relation to the adult--0%; or

(b) if section 35B applies in relation to the adult--a percentage

that corresponds with the actual care of the child that the

Secretary is satisfied that the adult would have during the

care period if the new care arrangement were not to be made.

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35E Application of sections 35C and 35D in relation to claims for

family tax benefit for a past period

Initial determination

(1)

If:

(a) the Secretary is required by section 35A or 35B to determine

an individual's percentage of care for a child; and

(b) subsection 35A(1) or 35B(1) applies; and

claim for payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the

determination were being made on the first relevant day of the past

period.

Determination after revocation

(2)

If:

(a) the Secretary is required by section 35A or 35B to determine

(the new determination) an individual's percentage of care

for a child; and

(b) subsection 35A(2) or 35B(2) applies; and

paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for

payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the

new determination were being made on the relevant day after the

revocation of the earlier determination.

35F Sections 35C and 35D do not apply in certain circumstances

(1) Sections 35C and 35D do not apply in relation to an individual if:

(a) subsection 35A(1) or 35B(1) applies; and

(b)

either:

(i) if the claim referred to in paragraph 35A(1)(b) or

35B(1)(b) is a claim for payment of family tax benefit

for a past period--the first day of the past period is 14

weeks or more after the change of care day for the

individual; or

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(ii) otherwise--the day on which the claim referred to in

that paragraph is or was made is 14 weeks or more after

the change of care day for the individual.

(2) If the Secretary is satisfied that special circumstances exist in

relation to an individual who has reduced care of the child, the

Secretary may determine that subsection (1) applies as if the

reference to 14 weeks in subparagraph (1)(b)(i) or (ii) were a

reference to such longer period as the Secretary determines to be

appropriate.

(3) The period determined under subsection (2) must not be more than

26 weeks.

35G Percentage of care if claim is made for payment of family tax

benefit because of the death of a child

(1) This section applies in relation to an individual (the adult) if:

(a) the adult, or the partner of the adult, has made a claim for

payment of family tax benefit by single payment/in

substitution because of the death of another individual; and

(b) the claim relates to a child who has died; and

percentage of care for the child applied, immediately before

the child's death, in relation to a claim by the adult or the

partner for payment of family tax benefit by instalment.

(2) The Secretary must determine, under section 35A or 35B, the

adult's percentage of care for the child to be the percentage of care

that applied under the earlier determination immediately before the

child's death.

35H When an individual has reduced care of a child

An individual has reduced care of a child if:

(a) a care arrangement applies in relation to the child; and

(b) the individual should have had, or is to have, an extent of

care of the child under the care arrangement during a care

period; and

the individual has had, or will have, during the care period is

less than that extent of care.

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44 Child Support and Family Assistance Legislation Amendment (Budget and Other

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35J Working out actual care, and extent of care, of a child

(1) The actual care of a child that an individual has had, or will have,

during a care period may be worked out based on the number of

nights that the Secretary is satisfied that the child was, or will be,

in the care of the individual during the care period.

(2) The extent of care of a child that an individual should have had, or

is to have, under a care arrangement during a care period may be

worked out based on the number of nights that the child should

have been, or is to be, in the care of the individual during the care

period under the care arrangement.

(3) For the purposes of this section, a child cannot be in the care of

more than one individual at the same time.

(4) This section does not limit section 35B, 35C, 35D or 35H.

35K Days to which the percentage of care applies if sections 35C and

35D did not apply in relation to an individual etc.

(1)

If:

(a) a determination of an individual's percentage of care for a

child during a care period is made under section 35A or 35B;

and

(b) either of the following apply:

(i) sections 35C and 35D did not apply in relation to the

individual;

(ii) section 35G applied in relation to the individual;

the percentage of care applies on and from the application day

unless a revocation of the determination under Subdivision E of

this Division takes effect.

(2) If subsection 35A(1) or 35B(1) applies in relation to the

determination, the application day is:

(a)

if:

(i) the claim referred to in paragraph 35A(1)(b) or

35B(1)(b) is a claim for payment of family tax benefit

by single payment/in substitution because of the death

of another individual; and

(ii) the claim relates to a child who has died;

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the day on which the claim referred to in that paragraph is or

was made; or

(b) otherwise--the first day of the care period.

(3) If subsection 35A(2) or 35B(2) applies in relation to the

determination, the application day is the first day of the care period

that begins after the revocation of the determination referred to in

paragraph 35A(2)(a) or 35B(2)(a) takes effect.

35L Days to which the percentage of care applies if section 35C or

35D applied in relation to an individual

(1)

If:

(a) a determination of an individual's percentage of care for a

child is made under section 35A or 35B; and

(b) section 35C or 35D applied in relation to the individual;

then:

35D(3) applies during the interim period for the

determination unless a revocation of the determination under

Subdivision E of this Division takes effect; and

(d) the percentage of care referred to in subsection 35C(4) or

35D(4) applies after the end of the interim period for the

determination unless a revocation of the determination under

Subdivision E of this Division takes effect.

(2)

The

interim period for the determination:

(a) starts on the application day for the determination; and

(b) ends at the end of the earliest of the following days:

(i) the day specified by the Secretary;

(ii) if section 35C applied in relation to the individual--the

day before the day on which the action referred to in

paragraph 35C(1)(c) ends;

(iii) if section 35D applied in relation to the individual--the

day before the day on which the action referred to in

subparagraph 35D(1)(c)(ii) ends;

(iv) if a care arrangement in relation to the child begins to

apply on a day after the application day for the

determination--the day before the day on which the

care arrangement begins to apply.

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(3) The day specified by the Secretary under subparagraph (2)(b)(i)

must be the last day in the 14 week period, or such other longer

period as is specified under subsection (4), that starts on the change

of care day for the individual.

(4) If the Secretary is satisfied that special circumstances exist in

relation to the individual who has reduced care of the child, the

Secretary may specify a period of up to 26 weeks for the purposes

of subsection (3).

35M Rounding of a percentage of care

If an individual's percentage of care determined under this

Subdivision is not a whole percentage:

(a) if the percentage is greater than 50%--the percentage is

rounded up to the nearest whole percentage; and

(b) if the percentage is less than 50%--the percentage is rounded

down to the nearest whole percentage.

35N Guidelines about the making of determinations

(1) The Secretary may, by legislative instrument, make guidelines

relating to the making of determinations under this Subdivision.

(2) In making a determination under this Subdivision, the Secretary

must have regard to any guidelines in force under subsection (1).

Subdivision E--Revocation of determination of percentage of

care

35P Determination must be revoked if there is a change to the

individual's shared care percentage etc.

(1)

If:

(a) a determination of an individual's percentage of care (the

existing percentage of care) for a child has been made under

section 35A or 35B; and

(b) if section 35C or 35D applied in relation to the individual--

the interim period for the determination has ended; and

otherwise becomes aware, that the care of the child that is

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actually taking place does not correspond with the

individual's existing percentage of care for the child; and

(d) the Secretary is satisfied:

(i) that the individual's shared care percentage for the child

would change if the Secretary were to determine, under

section 35A or 35B, another percentage to be the

individual's percentage of care for the child; or

(ii) that, if the Secretary were to determine under that

section another percentage to be the individual's

percentage of care for the child, the other percentage

would not be in the same percentage range as the

individual's existing percentage of care;

the Secretary must revoke the determination.

Note:

The Secretary must make a new determination under section 35A or

35B to replace the revoked determination: see subsection 35A(2) or

35B(2).

(2) Each of the following is a percentage range:

(a) 0% to less than 14%;

(b) 14% to less than 35%;

(d) more than 65% to 86%;

(e) more than 86% to 100%.

(3) The revocation of the determination takes effect at the end of:

(a) if the change of care day for the individual occurs during the

interim period for the determination--the day on which the

interim period ends; or

(b) otherwise--the day before the change of care day for the

individual.

35Q Secretary may revoke a determination of an individual's

percentage of care

(1)

If:

(a) a determination of an individual's percentage of care (the

existing percentage of care) for a child has been made under

section 35A or 35B; and

(b) if section 35C or 35D applied in relation to the individual--

the interim period for the determination has ended; and

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otherwise becomes aware, that the care of the child that is

actually taking place does not correspond with the

individual's existing percentage of care for the child; and

(d) the Secretary is satisfied that, if the Secretary were to

determine, under section 35A or 35B, another percentage to

be the individual's percentage of care for the child, the other

percentage would not be the same as the individual's existing

percentage of care for the child; and

(e) section 35P does not apply;

the Secretary may revoke the determination.

Note:

If the Secretary revokes the determination, the Secretary must make a

new determination under section 35A or 35B to replace the revoked

determination: see subsection 35A(2) or 35B(2).

(2) If the Secretary revokes the determination, the revocation takes

effect at the end of:

(a) if the change of care day for the individual occurs during the

interim period for the determination--the day on which the

interim period ends; or

(b) otherwise--the day before the change of care day for the

individual.

35R Secretary may revoke a determination relating to a claim for

payment of family tax benefit for a past period

(1)

If:

(a) a determination of an individual's percentage of care for a

child has been made under section 35A or 35B; and

(b) the determination relates to a claim for payment of family tax

benefit for a past period; and

the interim period for the determination has ended;

the Secretary may revoke the determination.

Note:

If the Secretary revokes the determination, the Secretary must make a

new determination under section 35A or 35B to replace the revoked

determination: see subsection 35A(2) or 35B(2).

(2) If the Secretary revokes the determination, the revocation takes

effect at the end of:

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(a) if the change of care day for the individual occurs during the

interim period for the determination--the day on which the

interim period ends; or

(b) otherwise--the day before the change of care day for the

individual.

35S Guidelines about the revocation of determinations

(1) The Secretary may, by legislative instrument, make guidelines

relating to the revocation of determinations under this Subdivision.

(2) In revoking a determination under this Subdivision, the Secretary

must have regard to any guidelines in force under subsection (1).

Subdivision F--Percentages of care determined under the child

support law

35T Percentages of care determined under the child support law

that apply for family assistance purposes

(1)

If:

(a) the Secretary is required by a provision of Subdivision D of

this Division to determine an individual's percentage of care

for a child in relation to a claim for payment of family tax

benefit; and

(b) the Child Support Registrar has determined the individual's

percentage of care for the child (the child support care

determination) under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment) Act

1989; and

or been revoked;

then:

(d) the child support care determination has effect, for the

purposes of this Act as it applies to such a claim, as if it were

a determination of the individual's percentage of care for the

child that has been made by the Secretary under a

corresponding provision of Subdivision D of this Division;

and

(e) the individual's percentage of care for the child applies, for

the purposes of this Act as it applies to such a claim, in the

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same way, and in the same circumstances, in which it would

apply if it had been determined by the Secretary under such a

provision; and

(f) the child support care determination may cease to apply, or

be revoked, under Subdivision D or E of this Division in the

same way, and in the same circumstances, in which a

determination made under Subdivision D of this Division

may cease to apply, or be revoked.

(2) This section ceases to apply to the child support care determination

if the determination ceases to apply, or is revoked, under

Subdivision B or C of Division 4 of Part 5 of the Child Support

(Assessment) Act 1989.

35U Reviews of percentages of care under child support law apply

for family assistance purposes

(1) Subject to subsections (2) and (3), if:

(a) the Child Support Registrar considers an objection to a

decision under Part VII of the Child Support (Registration

and Collection) Act 1988; and

(b) considering the objection involves (wholly or partly) a

consideration of a determination that:

(i) was made under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment)

Act 1989; or

(ii) has effect, under section 54K of that Act, as if it were a

determination made under such a provision; and

the effect of varying the determination or substituting a new

determination;

section 35T of this Act applies as if the determination as varied or

substituted were the child support care determination referred to in

that section.

(2) Subject to subsection (3), if:

(a) the SSAT reviews a decision under Part VIIA of the Child

Support (Registration and Collection) Act 1988; and

(b) reviewing the decision involves (wholly or partly) a review

of a determination that:

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(i) was made under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment)

Act 1989; or

(ii) has effect, under section 54K of that Act, as if it were a

determination made under such a provision; and

the determination or substituting a new determination;

section 35T of this Act applies as if the determination as varied or

substituted were the child support care determination referred to in

that section.

(3)

If:

(a) the AAT reviews a decision under the AAT Act; and

(b) reviewing the decision involves (wholly or partly) a review

of a determination that:

(i) was made under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment)

Act 1989; or

(ii) has effect, under section 54K of that Act, as if it were a

determination made under such a provision; and

the determination or substituting a new determination;

section 35T of this Act applies as if the determination as varied or

substituted were the child support care determination referred to in

that section.

19 Paragraph 59(1)(a)

Repeal the paragraph, substitute:

(a) the Secretary has determined the individual's percentage of

care for the child during a care period; and

20 Subsection 59(1) (note)

Repeal the note, substitute:

Note:

Paragraph 27(2)(b) deals with the percentage of care in a blended

family case.

21 Subsection 59(2) (table, heading to Column 1)

Omit "determined under subsection 22(6A)", substitute "of care".

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

1999

22 Subsection 3(1)

Insert:

care percentage decision means a decision to the extent that the

decision involves (wholly or partly):

(a) a determination of an individual's percentage of care for a

child that was made, under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act, in relation

to a claim for payment of family tax benefit; or

(b) a determination relating to an individual that has effect, under

section 35T of that Act, as if it were a determination made

under such a provision.

23 After subsection 105(4)

Insert:

(4A)

If:

(a) the review involves (wholly or partly) a review of an original

decision that is a care percentage decision; and

(b) a consideration of an objection to a decision carried out under

Part VII of the Child Support (Registration and Collection)

Act 1988 has involved (wholly or partly) the consideration of

the determination to which the care percentage decision

relates;

the Secretary must not vary the original decision, or set the original

decision aside and substitute a new decision, in a way that has the

effect of varying the determination or substituting a new

determination.

24 Subsection 109A(1)

Repeal the subsection, substitute:

(1) A person affected by a decision (the original decision):

(a) that is not a care percentage decision; and

(b) that, under section 108, must be reviewed under this section;

may apply to the Secretary for review of the original decision.

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Note:

If an application is made under this section for review of a decision

about a person's entitlement to child care benefit, and a decision has

also been made about the person's entitlement to child care rebate,

that decision about rebate may be automatically reviewed: see

Division 5.

(1A) A person affected by a decision (the original decision):

(a) that is a care percentage decision; and

(b) that, under section 108, must be reviewed under this section;

may apply to the Secretary, or the Child Support Registrar, for

review of the original decision.

25 Subsection 109A(2)

Omit "does so", substitute "makes an application under subsection (1)

or (1A)".

26 After subsection 109A(2)

Insert:

(2A)

If:

(a) the review involves (wholly or partly) a review of an original

decision that is a care percentage decision; and

(b) a consideration of an objection to a decision carried out under

Part VII of the Child Support (Registration and Collection)

Act 1988 has involved (wholly or partly) the consideration of

the determination to which the care percentage decision

relates;

the Secretary must not vary the original decision, or set the original

decision aside and substitute a new decision, in a way that has the

effect of varying the determination or substituting a new

determination.

27 Paragraph 109A(4)(a)

Omit "Secretary for review of a decision under subsection (1)",

substitute "Secretary or Child Support Registrar for review of a decision

under subsection (1) or (1A)".

28 Subsection 109A(4)

Omit "Secretary for review of the decision under subsection (1)",

substitute "Secretary or Child Support Registrar for review of the

decision under that subsection".

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29 Subsections 109D(1), (2), (3) and (4)

Omit "subsection 109A(1)", substitute "section 109A".

30 Paragraph 109E(1)(a)

Omit "to the Secretary, under subsection 109A(1),", substitute "under

section 109A".

31 Subsections 109E(2) and (3)

Omit "subsection 109A(1)", substitute "section 109A".

32 Paragraphs 109G(1)(c) and (2)(c)

Omit "to the Secretary".

33 Paragraph 111(2)(d)

Omit "or 157 (Secretary requiring", substitute ", 157 or 159A (Secretary

requiring or requesting".

34 Subsection 111(3) (definition of decision reviewer)

Omit "subsection 109A(1)", substitute "section 109A".

35 After subsection 113(1)

Insert:

(1A)

If:

(a) the review involves (wholly or partly) a review of a decision

(the original decision) that is a care percentage decision; and

(b) a review of a decision carried out under Part VIIA of the

Child Support (Registration and Collection) Act 1988 has

involved (wholly or partly) a review of the determination to

which the care percentage decision relates;

the SSAT must not vary the original decision, or set the original

decision aside and substitute a new decision, in a way that has the

effect of varying the determination or substituting a new

determination.

36 At the end of section 142

Add:

(5)

If:

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(a) the decision reviewed by the SSAT is a care percentage

decision; and

(b) a review of a decision carried out by the AAT under the

Administrative Appeals Tribunal Act 1975 has involved

(wholly or partly) a review of the determination to which the

care percentage decision relates;

then, despite section 43 of that Act, the AAT must not vary the

decision made by the SSAT, or set that decision aside and

substitute a new decision, in a way that has the effect of varying

the determination or substituting a new determination.

37 At the end of Part 5

Add:

Division 6--Date of effect of reviews under the child

support law

152C Date of effect of decisions on objections under the child

support law that apply for family assistance purposes

(1) This section applies if:

(a) a person lodges, under section 80A of the Child Support

(Registration and Collection) Act 1988, an objection to a care

percentage decision (within the meaning of that Act); and

(b) the consideration of the objection under that Act involves

(wholly or partly) a consideration of a determination that:

(i) was made under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment)

Act 1989; or

(ii) has effect, under section 54K of the Child Support

(Assessment) Act 1989, as if it were a determination

made under such a provision; and

the care percentage decision referred to in paragraph (a) of

this subsection was given; and

(d) the decision (the review decision) on the objection has the

effect of varying the determination or substituting a new

determination; and

(e) the determination as varied or substituted has effect, under

sections 35T and 35U of the Family Assistance Act, as if it

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were a determination made under Subdivision D of

Division 1 of Part 3 of that Act.

(2) The date of effect of the review decision, to the extent that it has

the effect referred to in paragraph (1)(d), is:

(a) unless paragraph (b) of this subsection applies--the date that

would give full effect to the review decision; or

(b) if the date referred to in paragraph (a) of this subsection is

earlier than the first day of the income year before the income

year in which the objection was lodged--that first day.

(3) If the Secretary is satisfied that there are special circumstances that

prevented the objection from being lodged within the period

referred to in paragraph (1)(c), the Secretary may determine that

subsection (1) applies as if the reference to 52 weeks in that

paragraph were a reference to such longer period as the Secretary

determines to be appropriate.

152D Date of effect of SSAT reviews under the child support law

that apply for family assistance purposes

(1) This section applies if:

(a) a person applies to the SSAT, under section 89 of the Child

Support (Registration and Collection) Act 1988, for review of

a decision (the original decision); and

(b) the review of the original decision involves (wholly or partly)

a review of a determination that:

(i) was made under a provision of Subdivision B of

Division 4 of Part 5 of the Child Support (Assessment)

Act 1989; or

(ii) has effect, under section 54K of the Child Support

(Assessment) Act 1989, as if it were a determination

made under such a provision; and

more than 13 weeks after notice of the original decision was

given; and

(d) the decision (the review decision) on the review has the

effect of varying the determination or substituting a new

determination; and

(e) the determination as varied or substituted has effect, under

sections 35T and 35U of the Family Assistance Act, as if it

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were a determination made under Subdivision D of

Division 1 of Part 3 of that Act.

(2) The date of effect of the review decision, to the extent that it has

the effect referred to in paragraph (1)(d), is:

(a) unless paragraph (b) of this subsection applies--the date that

would give full effect to the review decision; or

(b) if the date referred to in paragraph (a) of this subsection is

earlier than the first day of the income year before the income

year in which the application for review was made--that first

day.

(3) If the Secretary is satisfied that there are special circumstances that

prevented the application for review from being made within the

period referred to in paragraph (1)(c), the Secretary may determine

that subsection (1) applies as if the reference to 13 weeks in that

paragraph were a reference to such longer period as the Secretary

determines to be appropriate.

38 After section 159

Insert:

159A Requesting information for the purposes of a care percentage

determination under the child support law

The Secretary may request a person:

(a) to give information; or

(b) to produce a document that is in the person's custody or

under the person's control;

to a specified agency if the Secretary considers that the information

or document may be relevant to the making or revoking of a

determination under Subdivision B or C of Division 4 of Part 5 of

the Child Support (Assessment) Act 1989.

Child Support (Assessment) Act 1989

39 Subsection 5(1)

Insert:

application day has the meaning given by subsection 54B(2).

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40 Subsection 5(1)

Insert:

care arrangement has the same meaning as in the Family

Assistance Act.

41 Subsection 5(1) (definition of care period)

Omit "section 48", substitute "paragraph 49(1)(a), subparagraph

49(1)(b)(ii), paragraph 50(1)(a) or subparagraph 50(1)(b)(ii)".

42 Subsection 5(1)

Insert:

change of care day for a responsible person for a child means:

(a) if a determination of the responsible person's percentage of

care for the child has been revoked under Subdivision C of

Division 4 of Part 5--the first day on which the care of the

child that was actually taking place ceased to correspond with

the responsible person's percentage of care for the child

under the determination; or

(b) otherwise--the first day on which the care of the child that

was actually taking place ceased to correspond with the

responsible person's extent of care under a care arrangement

that applies in relation to the child.

43 Subsection 5(1) (definition of court order)

Repeal the definition.

44 Subsection 5(1)

Insert:

Family Assistance Administration Act means the A New Tax

System (Family Assistance) (Administration) Act 1999.

45 Subsection 5(1)

Insert:

family assistance care determination has the meaning given by

paragraph 54K(1)(b).

46 Subsection 5(1)

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Insert:

Family Assistance Secretary means the Secretary of the

Department administered by the Minister who administers

Division 1 of Part 3 of the Family Assistance Act.

47 Subsection 5(1)

Insert:

interim period has the meaning given by subsection 54C(2).

48 Subsection 5(1) (definition of percentage of care)

Repeal the definition, substitute:

percentage of care, in relation to a responsible person for a child,

means the responsible person's percentage of care for the child that

is determined by the Registrar under Subdivision B of Division 4

of Part 5.

49 Subsection 5(1)

Insert:

reduced care of a child has the meaning given by section 54.

50 Subsection 5(1)

Insert:

responsible person for a child means a parent or non-parent carer

of the child.

51 Subsections 5(2) and (3)

Repeal the subsections, substitute:

Definitions of regular care and shared care

(2) A person has regular care of a child if the person's percentage of

care for the child during a care period is at least 14% but less than

35%.

(3) A person has shared care of a child if the person's percentage of

care for the child during a care period is at least 35% but not more

than 65%.

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52 Section 35 (method statement, step 4)

Omit "section 48", substitute "Subdivision B of Division 4 of Part 5".

53 Subsections 39(1) and 40(1) (method statements, step 2)

Omit "section 48", substitute "Subdivision B of Division 4 of Part 5".

54 Section 46 (method statement, step 2)

Omit "section 48", substitute "Subdivision B of Division 4 of Part 5".

55 Division 4 of Part 5

Repeal the Division, substitute:

Division 4--Percentage of care

Subdivision A--Preliminary

48 Simplified outline

The following is a simplified outline of this Division:

�

A responsible person's percentage of care for a child during a

care period is the percentage of care determined by the

Registrar under Subdivision B of this Division.

�

A responsible person's percentage of care for a child is used in

section 55C to work out the responsible person's cost

percentage for the child.

Subdivision B--Determination of percentage of care

49 Determination of percentage of care--responsible person has had

etc. no pattern of care for a child

(1) This section applies if:

(a) either of the following applies:

(i) an application is made under section 25 or 25A for a

parent to be assessed in respect of the costs of the child;

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(ii) a parent is taken under section 73A to have had a

relevant dependent child from a day specified in that

section;

and the Registrar is satisfied that a responsible person for the

child has had, or is likely to have, no pattern of care for the

child during such period (the care period) as the Registrar

considers to be appropriate having regard to all the

circumstances; or

(b)

the

Registrar:

(i) revokes, under Subdivision C of this Division, a

determination of a responsible person's percentage of

care for a child that was made under this section or

section 50; and

(ii) is satisfied that the responsible person has had, or is

likely to have, no pattern of care for the child during

such period (the care period) as the Registrar considers

to be appropriate having regard to all the circumstances.

(2) The Registrar must determine the responsible person's percentage

of care for the child during the care period.

(3) The percentage of care determined under subsection (2) must be

0%, unless section 51 or 52 applies in relation to the responsible

person.

50 Determination of percentage of care--responsible person has had

etc. a pattern of care for a child

(1) This section applies if:

(a) either of the following applies:

(i) an application is made under section 25 or 25A for a

parent to be assessed in respect of the costs of the child;

(ii) a parent is taken under section 73A to have had a

relevant dependent child from a day specified in that

section;

and the Registrar is satisfied that a responsible person for the

child has had, or is likely to have, a pattern of care for the

child during such period (the care period) as the Registrar

considers to be appropriate having regard to all the

circumstances; or

(b)

the

Registrar:

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(i) revokes, under Subdivision C of this Division, a

determination of a responsible person's percentage of a

care for a child that was made under section 49 or this

section; and

(ii) is satisfied that the responsible person has had, or is

likely to have, a pattern of care for the child during such

period (the care period) as the Registrar considers to be

appropriate having regard to all the circumstances.

(2) The Registrar must determine the responsible person's percentage

of care for the child during the care period.

(3) The percentage determined under subsection (2) must be a

percentage that corresponds with the actual care of the child that

the Registrar is satisfied that the responsible person has had, or is

likely to have, during the care period.

(4) Subsection (3) does not apply if section 51 or 52 applies in relation

to the responsible person.

51 Percentage of care if action taken to ensure that a care

arrangement in relation to a child is complied with

(1) This section applies if:

(a) the Registrar is required by section 49 or 50 to determine a

responsible person's percentage of care for a child during a

care period; and

(b) a care arrangement applies in relation to the child; and

the responsible person has had, or is likely to have, during the

care period does not comply with the extent of care of the

child that the person should have had, or is to have, under the

care arrangement during that period (which may be nil); and

(d) a person who has reduced care of the child has taken

reasonable action to ensure that the care arrangement is

complied with.

Note:

This section does not apply in certain circumstances: see section 53.

(2) The Registrar must determine, under section 49 or 50, 2

percentages of care in relation to the responsible person.

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(3) The first percentage of care is to be a percentage that corresponds

with the extent of care of the child that the responsible person

should have had, or is to have, under the care arrangement during

the care period (which may be nil).

(4) The second percentage of care is to be:

(a) for a determination under section 49--0%; or

(b) for a determination under section 50--a percentage that

corresponds with the actual care of the child that the

Registrar is satisfied that the responsible person would be

likely to have during the care period if the action referred to

in paragraph (1)(d) were not to succeed.

52 Percentage of care if action taken to make a new care

arrangement in relation to a child

(1) This section applies if:

(a) the Registrar is required by section 49 or 50 to determine a

responsible person's percentage of care for a child during a

care period; and

(b) a care arrangement (the current care arrangement) applies

in relation to the child; and

the responsible person has had, or is likely to have, during the

care period does not comply with the extent of care of the

child that the person should have had, or is to have, under the

current care arrangement during that period (which may be

nil); and

(d) a person who has reduced care of the child:

(i) has not taken reasonable action to ensure that the current

care arrangement is complied with; but

(ii) has taken reasonable action to make another care

arrangement (the new care arrangement) in relation to

the child; and

(e) the Registrar is satisfied that, if the new care arrangement

were to be made, the extent of care that the person who has

reduced care of the child would have under that arrangement

during the care period would be:

(i) more than the actual care of the child that the Registrar

is satisfied that that person has had, or is likely to have,

during that period; but

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(ii) less than the extent of care of the child that that person

should have had, or is to have, under the current care

arrangement during that period; and

(f) the Registrar is satisfied that special circumstances exist in

relation to the person who has reduced care of the child.

Note:

This section does not apply in certain circumstances: see section 53.

(2) The Registrar must determine, under section 49 or 50, 2

percentages of care in relation to the responsible person.

(3) The first percentage of care is to be a percentage that corresponds

with the extent of care of the child that the responsible person

would have under the new care arrangement during the care period

if it were to be made.

(4) The second percentage of care is to be:

(a) for a determination under section 49--0%; or

(b) for a determination under section 50--a percentage that

corresponds with the actual care of the child that the

Registrar is satisfied that the responsible person would be

likely to have during the care period if the new care

arrangement were not to be made.

53 Sections 51 and 52 do not apply in certain circumstances

Initial determination

(1) Sections 51 and 52 do not apply in relation to a responsible person

for a child if:

(a) in a case where subparagraph 49(1)(a)(i) or 50(1)(a)(i)

applies--the day on which the application referred to in that

subparagraph is made is 14 weeks or more after the change of

care day for the responsible person; or

(b) in a case where subparagraph 49(1)(a)(ii) or 50(1)(a)(ii)

applies--the day referred to in that subparagraph is 14 weeks

or more after the change of care day for the responsible

person.

Later determination

(2) Sections 51 and 52 do not apply in relation to a responsible person

for a child if:

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(a) the Registrar has revoked, under section 54F or 54H, a

determination of the responsible person's percentage of care

for the child; and

(b) the revocation of the determination takes effect at the end of

the day referred to in paragraph 54F(2)(c) or 54H(2)(c); and

care day for the responsible person.

Extension of 14 week period

(3) If the Registrar is satisfied that special circumstances exist in

relation to the person who has reduced care of the child, the

Registrar may determine that subsection (1) or (2) applies as if the

reference to 14 weeks in paragraph (1)(a) or (b) or (2)(c) were a

reference to such longer period as the Registrar determines to be

appropriate.

(4) The period determined under subsection (3) must not be more than

26 weeks.

54 When a person has reduced care of a child

A person has reduced care of a child if:

(a) a care arrangement applies in relation to the child; and

(b) the person should have had, or is to have, an extent of care of

the child under the care arrangement during a care period;

and

the person has had, or is likely to have, during the care period

is less than that extent of care.

54A Working out actual care, and extent of care, of a child

(1) The actual care of a child that a person has had, or is likely to have,

during a care period may be worked out based on the number of

nights that the Registrar is satisfied that the child was, or is likely

to be, in the care of the person during the care period.

(2) The extent of care of a child that a person should have had, or is to

have, under a care arrangement during a care period may be

worked out based on the number of nights that the child should

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have been, or is to be, in the care of the person during the care

period under the care arrangement.

(3) For the purposes of this section, a child cannot be in the care of

more than one person at the same time.

(4) This section does not limit section 50, 51, 52 or 54.

54B Days to which the percentage of care applies if sections 51 and

52 did not apply in relation to a responsible person

(1)

If:

(a) a determination of a responsible person's percentage of care

for a child is made under section 49 or 50; and

(b) sections 51 and 52 did not apply in relation to the responsible

person;

the percentage of care applies to each day in a child support period

on and from the application day unless a revocation of the

determination under Subdivision C of this Division takes effect.

(2)

The

application day is:

(a) if subparagraph 49(1)(a)(i) or 50(1)(a)(i) applies in relation to

the determination--the day on which the application referred

to in that subparagraph is made; or

(b) if subparagraph 49(1)(a)(ii) or 50(1)(a)(ii) applies in relation

to the determination--the day referred to in that

subparagraph; or

determination:

(i) in a case where the revocation of the determination

referred to in subparagraph 49(1)(b)(i) or 50(1)(b)(i)

takes effect at the beginning of the day referred to in

paragraph 54G(2)(a)--that day; or

(ii) otherwise--the day that begins immediately after the

revocation of the determination referred to in that

subparagraph takes effect.

54C Days to which the percentage of care applies if section 51 or 52

applied in relation to a responsible person

(1)

If:

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(a) a determination of a responsible person's percentage of care

for a child is made under section 49 or 50; and

(b) section 51 or 52 applied in relation to the responsible person;

then:

applies to each day in a child support period that occurs in

the interim period for the determination unless a revocation

of the determination under Subdivision C of this Division

takes effect; and

(d) the percentage of care referred to in subsection 51(4) or 52(4)

applies to each day in a child support period that occurs after

the interim period for the determination unless a revocation

of the determination under Subdivision C of this Division

takes effect.

(2)

The

interim period for the determination:

(a) starts on the application day for the determination; and

(b) ends at the end of the earliest of the following days:

(i) the day specified by the Registrar;

(ii) if section 51 applied in relation to the responsible

person--the day before the day on which the action

referred to in paragraph 51(1)(d) ends;

(iii) if section 52 applied in relation to the responsible

person--the day before the day on which the action

referred to in subparagraph 52(1)(d)(ii) ends;

(iv) if a care arrangement in relation to the child begins to

apply on a day after the application day for the

determination--the day before the day on which the

care arrangement begins to apply.

(3) The day specified by the Registrar under subparagraph (2)(b)(i)

must be the last day in the 14 week period, or such other longer

period as is specified under subsection (4), that starts on the change

of care day for the responsible person.

(4) If the Registrar is satisfied that special circumstances exist in

relation to the person who has reduced care of the child, the

Registrar may specify a period of up to 26 weeks for the purposes

of subsection (3).

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54D Rounding of a percentage of care

If a responsible person's percentage of care determined under this

Subdivision is not a whole percentage:

(a) if the percentage is greater than 50%--the percentage is

rounded up to the nearest whole percentage; and

(b) if the percentage is less than 50%--the percentage is rounded

down to the nearest whole percentage.

54E Registrar must have regard to guidelines about the making of

determinations

In making a determination under this Subdivision, the Registrar

must have regard to any guidelines in force under subsection

35N(1) of the Family Assistance Act.

Subdivision C--Revocation of determination of percentage of

care

54F Determination must be revoked if there is a change to the

responsible person's cost percentage

(1)

If:

(a) a determination of a responsible person's percentage of care

(the existing percentage of care) for a child has been made

under section 49 or 50; and

(b) if section 51 or 52 applied in relation to the responsible

person--the interim period for the determination has ended;

and

or otherwise becomes aware, that the care of the child that is

actually taking place does not correspond with the

responsible person's existing percentage of care for the child;

and

(d) the Registrar is satisfied that the responsible person's cost

percentage for the child would change if the Registrar were

to determine, under section 49 or 50, another percentage to

be the person's percentage of care for the child; and

(e) section 54G does not apply;

the Registrar must revoke the determination.

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Note:

The Registrar must make a new determination under section 49 or 50

to replace the revoked determination: see paragraph 49(1)(b) or

50(1)(b).

(2) The revocation of the determination takes effect at the end of:

(a) if the Registrar or the Family Assistance Secretary is notified,

or otherwise becomes aware, of the matter referred to in

paragraph (1)(c) within 28 days after the change of care day

for the responsible person:

(i) in a case where that change of care day occurs during

the interim period for the determination--the day on

which the interim period ends; or

(ii) otherwise--the day before that change of care day; or

(b) if the Registrar or the Family Assistance Secretary is notified,

or otherwise becomes aware, of that matter more than 28

days after the change of care day for the responsible person

but before the interim period for the determination has

ended--the day on which the interim period ends; or

the Family Assistance Secretary is notified, or otherwise

becomes aware, of that matter.

54G Determination must be revoked if there is less than regular care

etc.

(1)

If:

(a) a responsible person (the first responsible person) for a child

was to have at least regular care of the child during a care

period under a determination (the first care determination)

made under section 50; and

(b) the first responsible person has had no care of the child, or

has had a pattern of care that is less than regular care of the

child, despite another responsible person for the child making

the child available to the first responsible person; and

of care for the child has been made under section 50; and

(d) the other responsible person notifies the Registrar or the

Family Assistance Secretary of the matter referred to in

paragraph (b) of this subsection within a period that the

Registrar considers is reasonable in the circumstances;

the Registrar must revoke both determinations.

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Note:

The Registrar must make new determinations under section 49 or 50

to replace the revoked determinations: see paragraph 49(1)(b) or

50(1)(b).

(2) The revocation of each determination takes effect:

(a) if the first responsible person never established a pattern of

care in accordance with the first care determination--at the

beginning of the application day for that determination; or

(b) if the first responsible person established a pattern of care in

accordance with the first care determination but later ceased

the established pattern of care--at the end of the day before

the day on which the person ceased the previously

established pattern of care.

(3) To avoid doubt, a responsible person never establishes a pattern of

care if:

(a) the responsible person could not have established the pattern

of care until a particular period that occurs later in a child

support period; and

(b) the responsible person does not establish that pattern during

that particular period.

54H Registrar may revoke a determination of a responsible person's

percentage of care

(1)

If:

(a) a determination of a responsible person's percentage of care

(the existing percentage of care) for a child has been made

under section 49 or 50; and

(b) if section 51 or 52 applied in relation to the responsible

person--the interim period for the determination has ended;

and

or otherwise becomes aware, that the care of the child that is

actually taking place does not correspond with the

responsible person's existing percentage of care for the child;

and

(d) the Registrar is satisfied that, if the Registrar were to

determine, under section 49 or 50, another percentage to be

the responsible person's percentage of care for the child, the

other percentage would not be the same as the person's

existing percentage of care for the child; and

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(e) sections 54F and 54G do not apply;

the Registrar may revoke the determination.

Note:

If the Registrar revokes the determination, the Registrar must make a

new determination under section 49 or 50 to replace the revoked

determination: see paragraph 49(1)(b) or 50(1)(b).

(2) If the Registrar revokes the determination, the revocation takes

effect at the end of:

(a) if the Registrar or the Family Assistance Secretary is notified,

or otherwise becomes aware, of the matter referred to in

paragraph (1)(c) within 28 days after the change of care day

for the responsible person:

(i) in a case where that change of care day occurs during

the interim period for the determination--the day on

which the interim period ends; or

(ii) otherwise--the day before that change of care day; or

(b) if the Registrar or the Family Assistance Secretary is notified,

or otherwise becomes aware, of that matter more than 28

days after the change of care day for the responsible person

but before the interim period for the determination has

ended--the day on which the interim period ends; or

the Family Assistance Secretary is notified, or otherwise

becomes aware, of that matter.

54J Registrar must have regard to guidelines about the revocation of

determinations

In revoking a determination under this Subdivision, the Registrar

must have regard to any guidelines in force under subsection

35S(1) of the Family Assistance Act.

Subdivision D--Percentages of care determined under the

Family Assistance Act

54K Percentages of care determined under the Family Assistance

Act that apply for child support purposes

(1)

If:

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(a) the Registrar is required by a provision of Subdivision B of

this Division to determine a responsible person's percentage

of care for a child; and

(b) the Family Assistance Secretary has determined the

responsible person's percentage of care for the child (the

family assistance care determination) under a provision of

Subdivision D of Division 1 of Part 3 of the Family

Assistance Act; and

to a claim for payment of family tax benefit; and

(d) the family assistance care determination has not ceased to

apply or been revoked;

then:

(e) the family assistance care determination has effect, for the

purposes of this Act, as if it were a determination of the

responsible person's percentage of care for the child that has

been made by the Registrar under a corresponding provision

of Subdivision B of this Division; and

(f) the responsible person's percentage of care for the child

applies, for the purposes of this Act, in the same way, and in

the same circumstances, in which it would apply if it had

been determined by the Registrar under such a provision; and

(g) the family assistance care determination may cease to apply,

or be revoked, under Subdivision B or C of this Division in

the same way, and in the same circumstances, in which a

determination made under Subdivision B of this Division

may cease to apply, or be revoked.

(2) This section ceases to apply to the family assistance care

determination if the determination ceases to apply, or is revoked,

under Subdivision D or E of Division 1 of Part 3 of the Family

Assistance Act.

54L Reviews of percentages of care under the Family Assistance

Administration Act apply for child support purposes

(1) Subject to subsections (2) and (3), if:

(a) the Family Assistance Secretary reviews a decision under

section 105 or 109A of the Family Assistance Administration

Act; and

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(b) reviewing the decision involves (wholly or partly) a review

of a determination that:

(i) was made under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act; or

(ii) has effect, under section 35T of that Act, as if it were a

determination made under such a provision; and

the effect of varying the determination or substituting a new

determination;

section 54K of this Act applies as if the determination as varied or

substituted were the family assistance care determination referred

to in that section.

(2) Subject to subsection (3), if:

(a) the SSAT reviews a decision under section 113 of the Family

Assistance Administration Act; and

(b) reviewing the decision involves (wholly or partly) a review

of a determination that:

(i) was made under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act; or

(ii) has effect, under section 35T of that Act, as if it were a

determination made under such a provision; and

the determination or substituting a new determination;

section 54K of this Act applies as if the determination as varied or

substituted were the family assistance care determination referred

to in that section.

(3)

If:

(a) the AAT reviews a decision under the Administrative

Appeals Tribunal Act 1975; and

(b) reviewing the decision involves (wholly or partly) a review

of a determination that:

(i) was made under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act; or

(ii) has effect, under section 35T of that Act, as if it were a

determination made under such a provision; and

the determination or substituting a new determination;

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section 54K of this Act applies as if the determination as varied or

substituted were the family assistance care determination referred

to in that section.

56 Paragraph 74A(b)

Repeal the paragraph, substitute:

(b) a determination of a responsible person's percentage of care

for the child is revoked; and

(ba) another such determination (the later determination) is made

in relation to the responsible person; and

57 Paragraph 74A(c)

Omit "child; and", substitute "child;".

58 Paragraph 74A(d)

Repeal the paragraph.

59 Section 74A

Omit "whichever of the following days is applicable:", substitute "the

first day in a child support period to which the responsible person's

percentage of care under the later determination applies.".

60 Paragraphs 74A(e) and (f)

Repeal the paragraphs.

61 Section 74A (note 1)

Repeal the note.

62 Section 74A (note 2)

Omit "Note 2", substitute "Note".

63 Subsection 75(2)

Omit "a person's", substitute "a responsible person's".

64 Paragraphs 75(2)(aa) to (cb)

Repeal the paragraphs, substitute:

(a) the amendment relating to the responsible person's

percentage of care for the child would cause the person's cost

percentage for the child to change; or

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65 Subsection 75(2) (note)

Repeal the note.

66 Paragraph 146BA(1)(c)

Omit "paragraph 48(1)(a)", substitute "paragraph 54B(2)(a)".

67 Paragraph 146BA(1)(c)

Omit "is made under section 25 or 25A", substitute "referred to in

subparagraph 49(1)(a)(i) or 50(1)(a)(i) is made".

68 Paragraph 146C(4)(a)

Omit "section 80", substitute "section 89".

69 Subsection 146C(4) (note)

After "section 80", insert "or 80A".

70 After section 162B

Insert:

162C Requesting information for the purposes of a care percentage

determination under the family assistance law

The Registrar may request a person:

(a) to give information; or

(b) to produce a document that is in the person's custody or

under the person's control;

to the Registrar if the Registrar considers that the information or

document may be relevant to the making or revoking of a

determination under Subdivision D or E of Division 1 of Part 3 of

the Family Assistance Act.

Child Support (Registration and Collection) Act 1988

71 Subsection 4(1)

Insert:

care percentage decision means a decision as to the particulars of

an administrative assessment, or as to the particulars of a notional

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assessment, to the extent that the decision involves (wholly or

partly):

(a) a determination of a person's percentage of care for a child

that was made under a provision of Subdivision B of

Division 4 of Part 5 of the Assessment Act; or

(b) a determination relating to a person that has effect, under

section 54K of that Act, as if it were a determination made

under such a provision.

72 At the end of section 80

Add:

Section does not apply to care percentage decisions

(6) This section does not apply to a decision that is a care percentage

decision.

Note:

The heading to section 80 is altered by adding at the end "--general".

73 At the end of Division 2 of Part VII

Add:

80A Objections against care percentage decisions may be lodged

The following persons may lodge with the Registrar, or the Family

Assistance Secretary, an objection to a care percentage decision:

(a) the carer entitled to child support;

(b) the liable parent.

74 Subsection 81(1)

After "refusal decision", insert "or a care percentage decision".

75 Section 84

After "must state", insert "or give".

76 At the end of section 85

Add:

(3) Subsection (1) does not apply to an objection to a care percentage

decision.

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77 After section 85

Insert:

85A Notification of objections to care percentage decisions

If:

(a) a person objects to a care percentage decision under

section 80A; and

(b) more than one person could have objected to the decision

under that section;

the Registrar must, as soon as practicable, notify each other person

who could have objected to the decision of the objection referred to

in paragraph (a).

Note:

The heading to section 86 is altered by inserting "served with copy of objection etc."

after "party".

78 At the end of Division 4 of Part VII

Add:

86A Notified person may oppose or support an objection to a care

percentage decision

(1) A person notified of an objection under section 85A may, within

28 days of being so notified:

(a) lodge with the Registrar a written notice in opposition to, or

in support of, the objection; or

(b) otherwise inform the Registrar whether the person opposes or

supports the objection.

(2) If a notice is lodged under paragraph (1)(a), the notice must state

fully and in detail the grounds relied on.

(3) If paragraph (1)(b) applies, the person must give fully and in detail

the grounds relied on.

(4) If the person is a resident of a reciprocating jurisdiction,

subsection (1) applies as if the reference in that subsection to 28

days were a reference to 90 days.

79 Subsection 87(1)

Omit "with the Registrar under this", substitute "under this".

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80 Paragraph 87(1)(a)

Repeal the paragraph, substitute:

(a) consider the objection and:

(i) if paragraph 86A(1)(b) applies in relation to the

objection--any grounds relied on to oppose or support

the objection; or

(ii) otherwise--any notice lodged with the Registrar under

section 86 or paragraph 86A(1)(a) in relation to the

objection; and

81 Paragraph 87(1)(b)

Omit "with the Registrar".

82 Subsection 87(1A)

Repeal the subsection, substitute:

(1A) However, if any of the following is a resident of a reciprocating

jurisdiction:

(a) the person objecting;

(b) in a case where a person has been served with a copy of the

objection and any accompanying documents under

section 85--that person;

under section 85A--that person;

the Registrar has 120 days, instead of 60 days, to act under

paragraph (1)(b).

83 After subsection 87(1A)

Insert:

(1B)

If:

(a) the objection is an objection to a care percentage decision;

and

(b) a review of a decision carried out under Division 1 of Part 5

of the Family Assistance Administration Act has involved

(wholly or partly) a review of the determination to which the

care percentage decision relates;

the Registrar must not allow the objection in a way that has the

effect of varying the determination or substituting a new

determination.

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2010 No. , 2010 79

84 Paragraph 87(2)(b)

Repeal the paragraph, substitute:

(b) each other person:

(i) if the objection is an objection to a care percentage

decision--who was entitled to be notified of the

objection under section 85A; or

(ii) otherwise--who was entitled to be served a copy of the

objection and the accompanying documents under

section 85.

85 At the end of Part VII

Add:

Division 6--Date of effect of objections

87AA Date of effect of objections relating to care percentage

decisions that are allowed

(1)

If:

(a) a person lodges, under section 80A, an objection to a care

percentage decision; and

(b) the objection is lodged more than 28 days or, if the person is

a resident of a reciprocating jurisdiction, 90 days after notice

of the care percentage decision was served; and

to allow the objection in a way that has the effect of varying

the determination to which the care percentage decision

relates, or substituting a new determination;

the date of effect of the review decision is the day on which the

person lodged the objection.

(2) If the Registrar is satisfied that there are special circumstances that

prevented the person from lodging the objection within the period

referred to in paragraph (1)(b), the Registrar may determine that

subsection (1) applies as if:

(a) in a case where the person is a resident of a reciprocating

jurisdiction--the reference to 90 days in that paragraph were

a reference to such longer period as the Registrar determines

to be appropriate; or

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(b) otherwise--the reference to 28 days in that paragraph were a

reference to such longer period as the Registrar determines to

be appropriate.

(3)

If:

(a) the Registrar decides to make a determination under

subsection (2) in relation to a person; or

(b) the Registrar decides not to make such a determination in

relation to a person;

the Registrar must give written notice of the decision to each

person affected by the decision.

(4) The notice must:

(a) set out the reasons for the decision; and

(b) include a statement to the effect that, if the person is

aggrieved by the decision, application may be made, subject

to this Act, to the SSAT for review of the decision.

(5) A contravention of subsection (4) in relation to a decision does not

affect the validity of the decision.

86 Subsection 89(1) (paragraph (a) of table item 2, column

headed "Who may apply for review")

After "section 80", insert "or 80A".

87 Subsection 89(1) (at the end of the table)

Add:

a decision to make a determination

under subsection 87AA(2) or a

decision not to make such a

determination

a person affected by the decision

a decision to make a determination

under subsection 110Y(3) or 110Z(3)

or a decision not to make such a

determination

a person affected by the decision

88 Subsection 90(1)

Repeal the subsection, substitute:

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(1) An application for review under this Part (other than an application

for review of a decision on an objection to a care percentage

decision) must be made by a person within the period of 28 days

starting on:

(a) if the decision is set out in item 1 or 2 of the table in

subsection 89(1)--the day on which the relevant notice under

subsection 83(3) or 87(2) is served on the person; or

(b) otherwise--the day on which the relevant notice under

subsection 87AA(3), 110Y(4) or 110Z(4) is given to the

person.

89 Subsection 90(2)

Omit "subsection (1)", substitute "paragraph (1)(a) or (b)".

90 Section 103S

Before "If", insert "(1)".

91 At the end of section 103S

Add:

(2)

If:

(a) the review is a review of a decision (the original decision)

under subsection 87(1) on an objection to a care percentage

decision; and

(b) a review of a decision carried out under Division 2 of Part 5

of the Family Assistance Administration Act has involved

(wholly or partly) a review of the determination to which the

care percentage decision relates;

the SSAT must not vary the original decision, or set the original

decision aside and substitute a new decision, in a way that has the

effect of varying the determination or substituting a new

determination.

92 Subsection 103V(2)

Omit "The decision", substitute "Subject to subsection (3), the

decision".

93 At the end of section 103V

Add:

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(3)

If:

(a) the decision (the original decision) under review is a

decision on an objection to a care percentage decision; and

(b) the application for review of the original decision was made

more than 28 days or, if the person is a resident of a

reciprocating jurisdiction, 90 days after notice of the original

decision was served;

the original decision as varied or the new decision (as the case may

be) has effect, or is to be taken to have had effect, on and from the

day on which the application was made.

(4) If the SSAT is satisfied that there are special circumstances that

prevented the application from being made within the period

referred to in paragraph (3)(b), the SSAT may determine that

subsection (3) applies as if:

(a) in a case where the person is a resident of a reciprocating

jurisdiction--the reference to 90 days in that paragraph were

a reference to such longer period as the SSAT determines to

be appropriate; or

(b) otherwise--the reference to 28 days in that paragraph were a

reference to such longer period as the SSAT determines to be

appropriate.

(5)

If:

(a) the SSAT decides to make a determination under

subsection (4) in relation to a person; or

(b) the SSAT decides not to make such a determination in

relation to a person;

the SSAT must give written notice of the decision to each person

affected by the decision.

(6) The notice must include a statement to the effect:

(a) that the person may, subject to the Administrative Appeals

Tribunal Act 1975, apply to the AAT for review of the

decision; and

(b) except where subsection 28(4) of that Act applies--that the

person may request a statement under section 28 of that Act.

(7) A contravention of subsection (6) in relation to a decision does not

affect the validity of the decision.

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2010 No. , 2010 83

94 After subsection 103VA(1)

Insert:

(1A)

If:

(a) the decision (the original decision) reviewed by the SSAT is

a decision on an objection to a care percentage decision; and

(b) a review of a decision carried out by the AAT under the

Administrative Appeals Tribunal Act 1975 has involved

(wholly or partly) a review of the determination to which the

care percentage decision relates;

then, despite section 43 of that Act, the AAT must not vary the

original decision, or set the original decision aside and substitute a

new decision, in a way that has the effect of varying the

determination or substituting a new determination.

(1B) An application may be made to the AAT for review of:

(a) a decision of the SSAT under subsection 103V(4) to make a

determination under that subsection in relation to a person; or

(b) a decision of the SSAT under subsection 103V(4) not to

make a determination under that subsection in relation to a

person.

Note:

The heading to section 103VA is altered by adding at the end "etc.".

95 Subsection 103VA(2)

Omit "subsection (1)", substitute "this section".

96 Section 110N

After:

�

A person might commit an offence if the person publishes an

account of a proceeding, or a list of proceedings, under

Part VIIA or Division 3 of Part VIII that identifies a witness

or party.

Insert:

�

The date of effect of reviews of decisions under the Family

Assistance Administration Act that apply for child support

purposes is dealt with in Division 6.

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Measures) Bill 2010 No. , 2010

97 At the end of Part VIIIA

Add:

Division 6--Date of effect of reviews under the Family

Assistance Administration Act

110Y Date of effect of internal reviews under the Family Assistance

Administration Act that apply for child support purposes

(1) This section applies if:

(a) the Family Assistance Secretary reviews, under section 105

or 109A of the Family Assistance Administration Act, a

decision (the original decision) relating to a person; and

(b) the review of the original decision involves (wholly or partly)

a review of a determination that:

(i) was made under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act; or

(ii) has effect, under section 35T of that Act, as if it were a

determination made under such a provision; and

(c)

either:

(i) the decision on the review under section 105 of the

Family Assistance Administration Act is made more

than 28 days or, if the person is a resident of a

reciprocating jurisdiction, 90 days after notice of the

original decision was given; or

(ii) the application for review of the original decision under

section 109A of the Family Assistance Administration

Act was made more than 28 days or, if the person is a

resident of a reciprocating jurisdiction, 90 days after

notice of the original decision was given; and

(d) the decision (the review decision) on the review has the

effect of varying the determination or substituting a new

determination; and

(e) the determination as varied or substituted has effect, under

sections 54K and 54L of the Assessment Act, as if it were a

determination made under Subdivision B of Division 4 of

Part 5 of that Act.

(2) The date of effect of the review decision, to the extent that it has

the effect referred to in paragraph (1)(d), is:

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(a) for a review under section 105 of the Family Assistance

Administration Act--the day on which the review decision is

made; or

(b) for a review under section 109A of the Family Assistance

Administration Act--the day on which the application for

review was made.

(3) If the Registrar is satisfied that there are special circumstances that

prevented the application for review from being made within the

period referred to in subparagraph (1)(c)(ii), the Registrar may

determine that subsection (1) applies as if:

(a) in a case where the person is a resident of a reciprocating

jurisdiction--the reference to 90 days in that subparagraph

were a reference to such longer period as the Registrar

determines to be appropriate; or

(b) otherwise--the reference to 28 days in that subparagraph

were a reference to such longer period as the Registrar

determines to be appropriate.

(4)

If:

(a) the Registrar decides to make a determination under

subsection (3) in relation to a person; or

(b) the Registrar decides not to make such a determination in

relation to a person;

the Registrar must give written notice of the decision to each

person affected by the decision.

(5) The notice must:

(a) set out the reasons for the decision; and

(b) include a statement to the effect that, if the person is

aggrieved by the decision, application may be made, subject

to this Act, to the SSAT for review of the decision.

(6) A contravention of subsection (5) in relation to a decision does not

affect the validity of the decision.

110Z Date of effect of SSAT reviews under the Family Assistance

Administration Act that apply for child support purposes

(1) This section applies if:

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(a) a person applies to the SSAT, under section 111 of the

Family Assistance Administration Act, for review of a

decision (the original decision); and

(b) the review of the original decision involves (wholly or partly)

a review of a determination that:

(i) was made under a provision of Subdivision D of

Division 1 of Part 3 of the Family Assistance Act; or

(ii) has effect, under section 35T of that Act, as if it were a

determination made under such a provision; and

more than 28 days or, if the person is a resident of a

reciprocating jurisdiction, 90 days after notice of the original

decision was given; and

(d) the decision (the review decision) on the review has the

effect of varying the determination or substituting a new

determination; and

(e) the determination as varied or substituted has effect, under

sections 54K and 54L of the Assessment Act, as if it were a

determination made under Subdivision B of Division 4 of

Part 5 of that Act.

(2) The date of effect of the review decision, to the extent that it has

the effect referred to in paragraph (1)(d), is the day on which the

application for review was made.

(3) If the Registrar is satisfied that there are special circumstances that

prevented the application for review from being made within the

period referred to in paragraph (1)(c), the Registrar may determine

that subsection (1) applies as if:

(a) in a case where the person is a resident of a reciprocating

jurisdiction--the reference to 90 days in that paragraph were

a reference to such longer period as the Registrar determines

to be appropriate; or

(b) otherwise--the reference to 28 days in that paragraph were a

reference to such longer period as the Registrar determines to

be appropriate.

(4)

If:

(a) the Registrar decides to make a determination under

subsection (3) in relation to a person; or

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(b) the Registrar decides not to make such a determination in

relation to a person;

the Registrar must give written notice of the decision to each

person affected by the decision.

(5) The notice must:

(a) set out the reasons for the decision; and

(b) include a statement to the effect that, if the person is

aggrieved by the decision, application may be made, subject

to this Act, to the SSAT for review of the decision.

(6) A contravention of subsection (5) in relation to a decision does not

affect the validity of the decision.

Income Tax Assessment Act 1936

98 Paragraph 251R(5)(d)

Repeal the paragraph, substitute:

(d) the Families Secretary has determined, under Subdivision D

of Division 1 of Part 3 of that Act, each parent's or spouse's

percentage of care for the child during a care period (within

the meaning of that Act);

99 Subsection 251R(5)

Omit "represents that percentage of the period", substitute "corresponds

with that percentage of care".

Schedule 2 Percentage of care

Part 2 Application and transitional provisions

88 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Part 2--Application and transitional provisions

Division 1--Definitions

100 Definitions

In this Part:

Assessment Act means the Child Support (Assessment) Act 1989.

commencement day means the day on which this Schedule commences.

Family Assistance Act means the A New Tax System (Family

Assistance) Act 1999.

Family Assistance Administration Act means the A New Tax System

(Family Assistance) (Administration) Act 1999.

Registration and Collection Act means the Child Support (Registration

and Collection) Act 1988.

Division 2--Amendments of the child support law

101 Transitional--existing percentage of care under the

Assessment Act

(1)

This item applies if:

(a) before the commencement day, a person's percentage of care

for a child during a care period has been determined (the

existing care determination) under Division 4 of Part 5 of

the Assessment Act; and

(b) the person's percentage of care under the existing care

determination applies immediately before the commencement

day.

(2)

The existing care determination is taken to have been revoked

immediately before the commencement day.

(3)

The Registrar is taken, on the commencement day, to have determined

(the new care determination) under section 49 or 50 of the Assessment

Act, as inserted by this Act, a percentage that is equal to the person's

percentage of care under the existing care determination to be the

person's percentage of care for the child during the care period.

(4)

Sections 51 and 52 of the Assessment Act, as inserted by this Act, are

taken not to have applied in relation to the person.

Percentage of care Schedule 2

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2010 No. , 2010 89

(5)

The person's percentage of care for the child under the new care

determination applies, for the purposes of the Assessment Act as

amended by this Act, on and from the commencement day unless a

revocation of the determination under Subdivision C of Division 4 of

Part 5 of the Assessment Act, as inserted by this Act, takes effect.

(6)

The new care determination may be revoked under Subdivision C of

Division 4 of Part 5 of the Assessment Act, as inserted by this Act, in

the same way, and in the same circumstances, in which a determination

made under Subdivision B of that Division, as inserted by this Act, may

be revoked.

(7) If:

(a) the new care determination is revoked under Subdivision C

of Division 4 of Part 5 of the Assessment Act, as inserted by

this Act; and

(b) the date of effect of the revocation under that Subdivision

would, apart from this subitem, be a day before the

commencement day;

then, despite that Subdivision, the revocation of the determination takes

effect at the beginning of the commencement day.

(8) If:

(a) the new care determination is revoked under Subdivision C

of Division 4 of Part 5 of the Assessment Act, as inserted by

this Act; and

(b) on the revocation of the new care determination, another

determination of the person's percentage of care for the child

during the care period is made under section 49 or 50 of the

Assessment Act, as inserted by this Act; and

from this subitem, be a day before the commencement day;

then, despite subsection 54B(2) of the Assessment Act as inserted by

this Act, the application day for the other determination is the

commencement day.

(9)

Sections 35T and 35U of the Family Assistance Act do not apply in

relation to the new care determination.

(10)

The Registrar is taken, on the commencement day, to have notified the

person of the effect of this item.

Schedule 2 Percentage of care

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90 Child Support and Family Assistance Legislation Amendment (Budget and Other

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102 Transitional--pending child support applications

(1)

This item applies if:

(a) an application under section 25 or 25A of the Assessment

Act was made before the commencement day; and

(b) the application has not been determined before the

commencement day.

(2)

Despite the amendments made by this Schedule to the Assessment Act

and the Registration and Collection Act, those Acts, as in force

immediately before the commencement day, continue to apply in

relation to the application as if those amendments had not been made.

(3)

If a person's percentage of care is determined under Division 4 of Part 5

of the Assessment Act, as it continues to apply under subitem (2) in

relation to the application, the determination is taken, for the purposes

of item 101 of this Schedule, to have been made before the

commencement day.

103 Transitional--change of care event

(1)

This item applies if:

(a) an event referred to in paragraph 48(1)(b) of the Assessment

Act, as in force immediately before the commencement day,

occurs in relation to a person before that day; and

(b) the Registrar is notified, or otherwise becomes aware of the

event within 28 days after the day on which the event

occurred; and

aware, is a day on or after the commencement day.

(2)

Despite the amendments made by this Schedule to the Assessment Act

and the Registration and Collection Act, those Acts, as in force

immediately before the commencement day, continue to apply in

relation to the person as if those amendments had not been made.

(3)

If the person's percentage of care is determined under Division 4 of

Part 5 of the Assessment Act, as it continues to apply under subitem (2)

in relation to the person, the determination is taken, for the purposes of

item 101 of this Schedule, to have been made before the

commencement day.

104 Transitional--relevant dependent child

Percentage of care Schedule 2

Application and transitional provisions Part 2

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 91

(1)

This item applies if:

(a) a person is taken under section 73A of the Assessment Act to

have had a relevant dependent child from a day specified in

that section; and

(b) that day is a day before the commencement day; and

determined under Division 4 of Part 5 of that Act before the

commencement day.

(2)

Despite the amendments made by this Schedule to the Assessment Act

and the Registration and Collection Act, those Acts, as in force

immediately before the commencement day, continue to apply in

relation to the person as if those amendments had not been made.

(3)

If the person's percentage of care is determined under Division 4 of

Part 5 of the Assessment Act, as it continues to apply under subitem (2)

in relation to the person, the determination is taken, for the purposes of

item 101 of this Schedule, to have been made before the

commencement day.

105 Application--sections 49 and 50 of the Assessment Act

(1)

Subparagraph 49(1)(a)(i) or 50(1)(a)(i) of the Assessment Act, as

inserted by this Act, applies in relation to an application that is made

under section 25 or 25A of the Assessment Act on or after the

commencement day.

(2)

Subparagraph 49(1)(a)(ii) or 50(1)(a)(ii) of the Assessment Act, as

inserted by this Act, applies in relation to a parent who is taken under

section 73A of the Assessment Act to have a relevant dependent child

from a day that is on or after the commencement day.

106 Application--section 54K of the Assessment Act

Section 54K of the Assessment Act, as inserted by this Act, applies in

relation to a determination that is made under Subdivision D of

Division 1 of Part 3 of the Family Assistance Act, as inserted by this

Act, on or after the commencement day.

Division 3--Amendments of the family assistance law

107 Transitional--existing percentage of care under the

Family Assistance Act

Schedule 2 Percentage of care

Part 2 Application and transitional provisions

92 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(1)

This item applies if:

(a) before the commencement day, the Secretary has determined

(the existing care determination), under subsection 22(6A)

of the Family Assistance Act, a percentage of a period during

which a child was, or will be, in the care of an individual; and

(b) the individual's percentage of care under the existing care

determination applies immediately before the commencement

day.

(2)

The existing care determination is taken to have been revoked

immediately before the commencement day.

(3)

The Secretary is taken, on the commencement day, to have determined

(the new care determination) under section 35B of the Family

Assistance Act, as inserted by this Act, a percentage that is equal to the

individual's percentage of care under the existing care determination to

be the individual's percentage of care for the child during the period.

(4)

Sections 35C and 35D of the Family Assistance Act, as inserted by this

Act, are taken not to have applied in relation to the individual.

(5)

The individual's percentage of care for the child under the new care

determination applies, for the purposes of the Family Assistance Act as

amended by this Act, on and from the commencement day unless a

revocation of the determination under Subdivision E of Division 1 of

Part 3 of the Family Assistance Act, as inserted by this Act, takes effect.

(6)

The new care determination may be revoked under Subdivision E of

Division 1 of Part 3 of the Family Assistance Act, as inserted by this

Act, in the same way, and in the same circumstances, in which a

determination made under Subdivision D of that Division, as inserted

by this Act, may be revoked.

(7) If:

(a) the new care determination is revoked under Subdivision E of

Division 1 of Part 3 of the Family Assistance Act, as inserted

by this Act; and

(b) the date of effect of the revocation under that Subdivision

would, apart from this subitem, be a day before the

commencement day;

then, despite that Subdivision, the revocation of the determination takes

effect at the beginning of the commencement day.

Percentage of care Schedule 2

Application and transitional provisions Part 2

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 93

(8) If:

(a) the new care determination is revoked under Subdivision E of

Division 1 of Part 3 of the Family Assistance Act, as inserted

by this Act; and

(b) on the revocation of the new care determination, another

determination of the individual's percentage of care for the

child during the care period is made under section 35A or

35B of the Family Assistance Act, as inserted by this Act;

and

from this subitem, be a day before the commencement day;

then, despite subsections 35K(2) and (3) of the Family Assistance Act

as inserted by this Act, the application day for the other determination is

the commencement day.

(9)

Sections 54K and 54L of the Assessment Act do not apply in relation to

the new care determination.

(10)

The Secretary is taken, on the commencement day, to have notified the

individual of the effect of this item.

108 Transitional--family tax benefit for a past period

(1)

This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration

Act for payment of family tax benefit for a past period is

made before, on or after the commencement day; and

(b) the past period occurs before the commencement day.

(2)

Despite the amendments made by this Schedule to the Family

Assistance Act and the Family Assistance Administration Act, those

Acts, as in force immediately before the commencement day, continue

to apply in relation to the claim as if those amendments had not been

made.

109 Transitional--pending family tax benefit claims

(1)

This item applies if:

(a) a claim under Part 3 of the Family Assistance Administration

Act for payment of family tax benefit was made before the

commencement day; and

Schedule 2 Percentage of care

Part 2 Application and transitional provisions

94 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(b) the claim is not a claim for payment of family tax benefit for

a past period; and

day.

(2)

Despite the amendments made by this Schedule to the Family

Assistance Act and the Family Assistance Administration Act, those

Acts, as in force immediately before the commencement day, continue

to apply in relation to the claim as if those amendments had not been

made.

(3)

If the Secretary makes a determination under subsection 22(6A) of the

Family Assistance Act, as it continues to apply under subitem (2) in

relation to the claim, the Secretary is taken, for the purposes of item 107

of this Schedule, to have made the determination before the

commencement day.

110 Application--sections 35A and 35B of the Family

Assistance Act

(1)

Sections 35A and 35B of the Family Assistance Act, as inserted by this

Act, apply in relation to a claim under Part 3 of the Family Assistance

Administration Act that is made on or after the commencement day.

(2)

Subitem (1) does not apply to a claim under that Part if:

(a) the claim is a claim for payment of family tax benefit for a

past period; and

(b) the past period occurs before the commencement day.

111 Application--section 35T of the Family Assistance Act

Section 35T of the Family Assistance Act, as inserted by this Act,

applies in relation to a determination that is made under Subdivision B

of Division 4 of Part 5 of the Assessment Act, as inserted by this Act,

on or after the commencement day.

Division 4--Application of amendments in relation to

Western Australian exnuptial children

112 Application of amendments in relation to Western

Australian exnuptial children

Percentage of care Schedule 2

Application and transitional provisions Part 2

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 95

(1)

This item applies if, immediately after the commencement day, the

Assessment Act and the Registration and Collection Act, as amended by

this Act, do not extend to Western Australia in relation to the

maintenance of exnuptial children because:

(a) the Parliament of Western Australia has not referred to the

Parliament of the Commonwealth the matter of the

maintenance of exnuptial children or matters that include that

matter; and

(b) Western Australia has not adopted those Acts as amended by

this Act.

(2)

Items 101 to 111 of this Schedule apply in Western Australia, after

Western Australia adopts those Acts as amended by this Act, in relation

to the maintenance of exnuptial children as if references in those items

to the commencement day were references to the adoption of those Acts

by Western Australia as amended by this Act.

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

96 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Schedule 3--Non-payment of family tax

benefit for non-lodgment of tax returns

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

1999

1 After subsection 32AB(1)

Insert:

(1A) However, there is not a prohibited period for the claimant under

subsection (1) because of a variation mentioned in section 32AA if:

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

(b) a debt arose under section 71 as a result of that variation, but

no amount of that debt is outstanding at the end of the grace

period.

2 Paragraph 32AB(2)(b)

After "(4)", insert ", (4A)".

3 After subsection 32AB(4)

Insert:

(4A) This subsection applies if:

(a) a debt arose under section 71 as a result of the variation

mentioned in section 32AA; and

(b) an amount of that debt was outstanding at the end of the

grace period; and

debt is outstanding.

4 After subsection 32AB(5)

Insert:

(5A) However, there is not a prohibited period for the claimant under

subsection (5) because of a variation mentioned in section 32AA if:

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

(b) a debt arose under section 71 as a result of that variation, but

no amount of that debt is outstanding immediately before the

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

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 97

day that would, apart from this subsection, be determined

under paragraph (6)(a).

5 Subparagraph 32AB(6)(b)(iii)

After "subsection", insert "(6A) or".

6 After subsection 32AB(6)

Insert:

(6A) This subsection applies if:

(a) a debt arose under section 71 as a result of the variation

mentioned in section 32AA; and

(b) an amount of that debt was outstanding immediately before

the day determined under paragraph (6)(a); and

outstanding.

7 After subsection 32AC(1)

Insert:

(1A) However, there is not a prohibited period for the relevant partner

under subsection (1) because of a variation mentioned in

section 32AA if:

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

(b) a debt arose under section 71 as a result of that variation, but

no amount of that debt is outstanding at the end of the grace

period.

8 Paragraph 32AC(2)(b)

After "(4)", insert ", (4A)".

9 After subsection 32AC(4)

Insert:

(4A) This subsection applies if:

(a) a debt arose under section 71 as a result of the variation

mentioned in section 32AA; and

(b) an amount of that debt was outstanding at the end of the

grace period; and

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

98 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

debt is outstanding.

10 After subsection 32AC(5)

Insert:

(5A) However, there is not a prohibited period for the relevant partner

under subsection (5) because of a variation mentioned in

section 32AA if:

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

(b) a debt arose under section 71 as a result of that variation, but

no amount of that debt is outstanding immediately before the

day that would, apart from this subsection, be determined

under paragraph (6)(a).

11 Paragraph 32AC(6)(b)

After "(8)", insert ", (8A)".

12 After subsection 32AC(8)

Insert:

(8A) This subsection applies if:

(a) a debt arose under section 71 as a result of the variation

mentioned in section 32AA; and

(b) an amount of that debt was outstanding immediately before

the day determined under paragraph (6)(a); and

outstanding.

13 Subsection 32AE(1)

After "3", insert "or more".

Note:

The heading to section 32AE is altered by inserting "or more" after "3".

14 Subsections 32AE(2) and (3)

Repeal the subsections, substitute:

Claimant

(2) The claimant is not entitled to be paid family tax benefit (worked

out on the basis referred to in subsection 20(1), (2A) or (3)) for a

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

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 99

period if, throughout that period, both subsections (3) and (4) of

this section apply in relation to one or more of the cancellation

income years concerned.

Note 1:

For cancellation income year see subsection 28(1).

Note 2:

Subsection (8) creates an exception to subsection (2).

(3) This subsection applies in relation to a cancellation income year if

either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for

that year--the claimant has not lodged that return;

(b) if the claimant is a member of a couple and the claimant's

partner is a relevant partner in relation to that year and that

partner was required to lodge an income tax return for that

year--that partner has not lodged that return.

Note: For

relevant partner see section 32AA.

(4) This subsection applies in relation to a cancellation income year if

a debt arose under section 71 as a result of the variation concerned

and an amount of that debt is outstanding.

Partner

(5) If the claimant is a member of a couple, the claimant's partner is

not entitled to be paid family tax benefit (worked out on the basis

referred to in subsection 20(1), (2A) or (3)) for a period if,

throughout that period, both subsections (6) and (7) of this section

apply in relation to one or more of the cancellation income years

concerned.

Note 1:

For cancellation income year see subsection 28(1).

Note 2:

Subsection (9) creates an exception to subsection (5).

(6) This subsection applies in relation to a cancellation income year if

either or both of the following apply:

(a) if the claimant was required to lodge an income tax return for

that year--the claimant has not lodged that return;

(b) if the claimant's partner is a relevant partner in relation to

that year and that partner was required to lodge an income tax

return for that year--that partner has not lodged that return.

Note: For

relevant partner see section 32AA.

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

100 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

(7) This subsection applies in relation to a cancellation income year if

a debt arose under section 71 as a result of the variation concerned

and an amount of that debt is outstanding.

Exceptions

(8) The Secretary may, by writing, determine that subsection (2) does

not apply in relation to a specified person and to a specified period

if the Secretary is satisfied that there are special circumstances that

justify the Secretary doing so.

(9) The Secretary may, by writing, determine that subsection (5) does

not apply in relation to a specified person and to a specified period

if the Secretary is satisfied that there are special circumstances that

justify the Secretary doing so.

(10) A period specified in a determination under subsection (8) or (9)

may be a period beginning before, on or after the day the

determination is made.

(11) A determination made under subsection (8) or (9) is not a

legislative instrument.

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.

Other amendments Schedule 4

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 101

Schedule 4--Other amendments

A New Tax System (Family Assistance) Act 1999

1 Subsection 3(1) (at the end of the definition of FTB child)

Add:

; and (c) in relation to baby bonus--has the meaning given in

Subdivision A of Division 1 of Part 3 but, in applying

Subdivision D of that Division to baby bonus, a reference in

that Subdivision to a claim for payment of family tax benefit

is to be read as a reference to a claim for payment of baby

bonus; and

(d) in relation to maternity immunisation allowance--has the

meaning given in Subdivision A of Division 1 of Part 3 but,

in applying Subdivision D of that Division to maternity

immunisation allowance, a reference in that Subdivision to a

claim for payment of family tax benefit is to be read as a

reference to a claim for payment of maternity immunisation

allowance.

Child Support (Registration and Collection) Act 1988

2 Section 110N

After:

�

A person might commit an offence if the person publishes an

account of a proceeding, or a list of proceedings, under

Part VIIA or Division 3 of Part VIII that identifies a witness

or party.

Insert:

�

Division 5 modifies the application of the Administrative

Appeals Tribunal Act 1975 to applications for review under

subsection 103VA(1) of this Act.

3 After Division 4 of Part VIIIA

Insert:

Schedule 4 Other amendments

102 Child Support and Family Assistance Legislation Amendment (Budget and Other

Measures) Bill 2010 No. , 2010

Division 5--Modification of Administrative Appeals

Tribunal Act in relation to AAT review

110XA Notice of application for AAT review

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to an application under subsection 103VA(1) of this Act for

review of a decision as if the reference in subsection 29(11) of the

AAT Act to the person who made the decision were a reference to

each person who was a party to the review of the decision by the

SSAT (other than the applicant).

110XB Parties to AAT review

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to an application under subsection 103VA(1) of this Act for

review as if the reference in paragraph 30(1)(b) of the AAT Act to

the person who made the decision were a reference to each party to

the review of the decision by the SSAT.

110XC Lodgment of documents with the AAT

(1)

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to an application under subsection 103VA(1) of this Act for

review as if references in section 37 of the AAT Act to the person

who made the decision the subject of the application were

references to the Registrar.

(2) If a person applies to the AAT under subsection 103VA(1) of this

Act for review of a decision, the Registrar is taken to have

complied with the Registrar's obligations under paragraph 37(1)(a)

of the AAT Act in relation to the decision if the Registrar gives the

AAT the prescribed number of copies of the statement prepared by

the SSAT under paragraph 103X(3)(b) of this Act.

(3) Subsection (2) does not limit the powers of the AAT under

section 38 of the AAT Act.

110XD Power of AAT to obtain additional information

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to an application under subsection 103VA(1) of this Act for

Other amendments Schedule 4

Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Bill

2010 No. , 2010 103

review as if references in section 38 of the AAT Act to the person

who lodges with the AAT a statement referred to in paragraph

37(1)(a) of the AAT Act were references to the SSAT Principal

Member.

110XE Operation and implementation of the decision under review

(1)

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to an application under subsection 103VA(1) of this Act for

review of a decision as if references in subsection 41(4) of the

AAT Act to the person who made the decision were references to

each party to the review by the SSAT.

(2) The AAT Act applies to an application under subsection 103VA(1)

of this Act for review of a decision as if references in section 41 of

the AAT Act to the decision to which the relevant proceeding

relates were references to:

(a) if the SSAT affirmed the decision (the original decision) that

was reviewed by the SSAT--the original decision; or

(b) if the SSAT varied the original decision:

(i) the original decision as varied by the SSAT; and

(ii) the original decision; or

new decision:

(i) the new decision; and

(ii) the original decision; or

(d) if the SSAT set aside the original decision and sent the matter

back to the Registrar for reconsideration in accordance with

any directions or recommendations of the SSAT:

(i) any decision made as a result of that reconsideration;

and

(ii) the original decision.

110XF Failure of party to appear

The

Administrative Appeals Tribunal Act 1975 (the AAT Act)

applies to the review of a decision on an application under

subsection 103VA(1) of this Act as if the reference in subsection

42A(2) of the AAT Act to the person who made the decision were

a reference to the Registrar.

Commonwealth of Australia Bills

CHILD SUPPORT AND FAMILY ASSISTANCE LEGISLATION AMENDMENT (BUDGET AND OTHER MEASURES) BILL 2010