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This is a Bill, not an Act. For current law, see the Acts databases.
FAMILY ASSISTANCE AMENDMENT (FURTHER 2008 BUDGET MEASURES) BILL 2009
2008-2009
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Family Assistance Amendment (Further
2008 Budget Measures) Bill 2009
No. , 2009
(Families, Housing, Community Services and Indigenous Affairs)
A Bill for an Act to amend the law relating to
family assistance, and for related purposes
i Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Schedule(s) ......................................................................................... 2
Schedule 1--Continuous adjustme nt of rate of family tax
benefit by instalme nt
3
A New Tax System (Family Assistance) (Administration) Act 1999
3
Schedule 2--Non-payment of family tax benefit for
non-lodgme nt of tax returns
6
A New Tax System (Family Assistance) (Administration) Act 1999
6
Schedule 3--Information sharing
15
A New Tax System (Family Assistance) (Administration) Act 1999
15
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 1
A Bill for an Act to amend the law relating to
1
family assistance, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Family Assistance Amendment
5
(Further 2008 Budget Measures) Act 2009.
6
2 Commence ment
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
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 on which this Act receives the
Royal Assent.
2. Schedule 1
1 Ju ly 2009.
1 Ju ly 2009
3. Schedule 2,
items 1 to 3
1 Ju ly 2009.
1 Ju ly 2009
4. Schedule 2,
items 4 to 6
1 Ju ly 2010.
1 Ju ly 2010
5. Schedule 2,
item 7
1 Ju ly 2009.
1 Ju ly 2009
6. Schedule 2,
item 8
1 Ju ly 2010.
1 Ju ly 2010
7. Schedule 3
1 Ju ly 2009.
1 Ju ly 2009
Note:
This table relates only to the provisions of this Act as originally
1
passed by both Houses of the Parliament and assented to. It will not be
2
expanded to deal with provisions inserted in this Act after assent.
3
(2) Column 3 of the table contains additional information that is not
4
part of this Act. Information in this column may be added to or
5
edited in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Continuous adjustment of rate of family tax benefit by instalment Schedule 1
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
3
Schedule 1
--
Continuous adjustment of rate of
1
family tax benefit by instalment
2
3
A New Tax System (Family Assistance) (Administration) Act
4
1999
5
1 After section 31D
6
Insert:
7
31E Continuous adjustment of daily rate of family tax benefit
8
payable by instalment
9
(1) This section applies if:
10
(a) a determination is in force in an income year under which a
11
claimant is entitled to be paid family tax benefit by
12
instalment; and
13
(b) one of the following applies:
14
(i) a variation of the determination under subsection
15
31A(1) has effect on a day in the income year that is
16
after 1 July;
17
(ii) a variation of the determination under subsection
18
31B(1) has effect on a day in the income year that is
19
after 1 July;
20
(iii) a variation of the determination under subsection
21
31C(1) has effect on a day in the income year that is
22
after 1 July;
23
(iv) a variation of the determination under subsection
24
31D(1) has effect on a day in the income year that is
25
after 1 July;
26
(v) on a day in the income year, the claimant provides the
27
Secretary with a revised estimate of the claimant's
28
adjusted taxable income for the income year that does
29
not result in a variation of the determination under
30
subsection 31A(1);
31
(vi) on a day in the income year that is after 1 July, the
32
Secretary makes a revised estimate of the claimant's
33
maintenance income that does not result in a variation
34
of the determination under subsection 31B(1).
35
Schedule 1 Continuous adjustment of rate of family tax benefit by instalment
4 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
(2) The Secretary must apply the following method statement to work
1
out if there is a daily overpayment rate:
2
Method statement
3
Step 1. Work out the total amount of family tax benefit the
4
claimant is or was entitled to be paid during the period
5
beginning at the start of the income year and ending at
6
the end of the day before the applicable day.
7
Step 2. Work out the total amount of family tax benefit the
8
claimant would have been entitled to be paid during that
9
period if the claimant's rate of family tax benefit were
10
calculated using:
11
(a) if subparagraph (1)(b)(i) applies--the revised
12
estimate concerned; or
13
(b) if subparagraph (1)(b)(ii) applies--the revised
14
estimate concerned; or
15
(c) if subparagraph (1)(b)(iii) applies--the indexed
16
estimate concerned; or
17
(d) if subparagraph (1)(b)(iv) applies--the indexed
18
actual income concerned; or
19
(e) if subparagraph (1)(b)(v) applies--the revised
20
estimate concerned; or
21
(f) if subparagraph (1)(b)(vi) applies--the revised
22
estimate concerned.
23
Step 3. Take the amount worked out at step 2 away from the
24
amount worked out at step 1.
25
Step 4. If the amount worked out at step 3 is greater than zero,
26
work out the number of days during the period beginning
27
on the applicable day and ending at the end of the last
28
day in the income year.
29
Continuous adjustment of rate of family tax benefit by instalment Schedule 1
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
5
Step 5. Work out the daily overpayment rate by dividing the
1
amount worked out at step 3 by the number of days
2
worked out at step 4.
3
(3) If there is a daily overpayment rate, the Secretary must vary the
4
determination so that the claimant's daily rate of family tax benefit
5
for the period beginning on the applicable day and ending at the
6
end of the last day in the income year is reduced (but not below nil)
7
by that daily overpayment rate.
8
(4) This section may have more than one application in relation to the
9
claimant during the income year.
10
(5) In this section:
11
applicable day means:
12
(a) if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies--the day on
13
which the variation concerned has effect; and
14
(b) if subparagraph (1)(b)(v) or (vi) applies--the first day of the
15
instalment period in which the Secretary applies the method
16
statement because of that subparagraph applying.
17
2 Application
18
(1)
Subparagraphs 31E(1)(b)(i) to (iv) of the A New Tax System (Family
19
Assistance) (Administration) Act 1999, as inserted by this Act, apply in
20
relation to variations made under subsection 31A(1), 31B(1), 31C(1) or
21
31D(1) of that Act on or after the commencement of this item
22
(regardless of whether the determination referred to in paragraph
23
31E(1)(a) of that Act was made before, on or after that
24
commencement).
25
(2)
Subparagraphs 31E(1)(b)(v) and (vi) of the A New Tax System (Family
26
Assistance) (Administration) Act 1999, as inserted by this Act, apply in
27
relation to revised estimates provided or made on or after the
28
commencement of this item (regardless of whether the determination
29
referred to in paragraph 31E(1)(a) of that Act was made before, on or
30
after that commencement).
31
32
Schedule 2 Non-pay ment of family tax benefit for non-lodg ment of tax returns
6 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
Schedule 2
--
Non-payment of family tax
1
benefit for non-lodgment of tax returns
2
3
A New Tax System (Family Assistance) (Administration) Act
4
1999
5
1 Subsection 23(6)
6
After "subject to", insert "Subdivision CA of this Division,".
7
2 Subsection 24(4)
8
After "subject to", insert "Subdivision CA of this Division,".
9
3 After Subdivision C of Division 1 of Part 3
10
Insert:
11
Subdivision CA--Non-payment of family tax benefit for
12
non-lodgment of tax returns
13
32AA Non-payment of family tax benefit for non-lodgment of tax
14
returns
15
If the Secretary varies a determination under subsection 28(2) in
16
relation to a claimant, the Secretary must not make a payment of
17
family tax benefit (worked out on the basis referred to in
18
subsection 20(1), (2A) or (3)) to:
19
(a) the claimant during a prohibited period for the claimant (see
20
section 32AB); and
21
(b) the claimant's partner (if any) (the relevant partner)
22
mentioned in subparagraph 28(1)(b)(iii) during a prohibited
23
period for that partner (see section 32AC).
24
32AB Prohibited periods for claimant
25
First kind of prohibited period
26
(1) There is a prohibited period for the claimant if:
27
Non-payment of family tax benefit for non-lodg ment of tax returns Schedule 2
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
7
(a) the claimant was required to lodge an income tax return for
1
the cancellation income year concerned but the claimant has
2
not done so by the end of the grace period; or
3
(b) the claimant and the relevant partner are members of the
4
same couple at the end of the grace period, and that partner
5
was required to lodge an income tax return for the
6
cancellation income year concerned but has not done so by
7
the end of the grace period.
8
Note:
For relevant partner see section 32AA. For grace period see
9
subsection (8).
10
(2) The prohibited period referred to in subsection (1):
11
(a) begins on the day after the end of the grace period; and
12
(b) ends when subsection (3), (4) or (7) applies (whichever
13
occurs first).
14
(3) This subsection applies if:
15
(a) if the claimant was required to lodge an income tax return for
16
the cancellation income year concerned--the claimant lodges
17
or has lodged the return; and
18
(b) if the relevant partner was required to lodge an income tax
19
return for the cancellation income year concerned--that
20
partner lodges or has lodged the return.
21
(4) This subsection applies if:
22
(a) the claimant and the relevant partner cease to be members of
23
the same couple at any time after the end of the grace period;
24
and
25
(b) if the claimant was required to lodge an income tax return for
26
the cancellation income year concerned--the claimant lodges
27
or has lodged the return.
28
Second kind of prohibited period
29
(5) There is a prohibited period for the claimant if:
30
(a) the claimant and the relevant partner cease to be members of
31
the same couple on or after the day the variation mentioned
32
in section 32AA is made; and
33
(b) the claimant and that partner become members of the same
34
couple again on a day (the applicable day) that is after the
35
end of the period applicable under paragraph (a) of the
36
definition of grace period in subsection (8); and
37
Schedule 2 Non-pay ment of family tax benefit for non-lodg ment of tax returns
8 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
(c) that partner was required to lodge an income tax return for
1
the cancellation income year concerned but has not done so
2
by the applicable day.
3
(6) The prohibited period referred to in subsection (5):
4
(a) begins on the day determined by the Secretary (which must
5
not be earlier than the applicable day); and
6
(b) ends when:
7
(i) the relevant partner lodges an income tax return for the
8
cancellation income year concerned; or
9
(ii) the claimant and the relevant partner cease to be
10
members of the same couple again; or
11
(iii) subsection (7) applies;
12
whichever occurs first.
13
Prohibited period may end in special circumstances
14
(7) This subsection applies if the Secretary, by writing, determines that
15
the prohibited period concerned ends. The Secretary may make the
16
determination only if the Secretary is satisfied that there are special
17
circumstances that justify the Secretary doing so.
18
Grace period
19
(8) In this section:
20
grace period means:
21
(a) the period of 75 days, or such longer period as the Secretary
22
determines under subsection (9), beginning on the day the
23
variation mentioned in section 32AA is made; or
24
(b) if subsection (7) has applied in relation to a previous
25
prohibited period--the period of 14 days, or such longer
26
period as the Secretary determines under subsection (9),
27
beginning on the day the determination mentioned in
28
subsection (7) is made.
29
Note:
The effect of paragraph (b) of the definition is that there may be
30
another prohibited period for the claimant under subsection (1).
31
(9) The Secretary may, by writing, determine a period for the purposes
32
of paragraph (a) or (b) of the definition of grace period in
33
subsection (8) if the Secretary is satisfied that there are special
34
circumstances that justify the Secretary doing so.
35
Non-payment of family tax benefit for non-lodg ment of tax returns Schedule 2
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
9
Determinations are not legislative instruments
1
(10) A determination made under paragraph (6)(a) or subsection (7) or
2
(9) is not a legislative instrument.
3
32AC Prohibited periods for relevant partne r
4
First kind of prohibited period
5
(1) There is a prohibited period for the relevant partner if:
6
(a) the claimant and that partner are members of the same couple
7
at the end of the grace period; and
8
(b) either or both of the following apply:
9
(i) the claimant was required to lodge an income tax return
10
for the cancellation income year concerned but has not
11
done so by the end of the grace period;
12
(ii) that partner was required to lodge an income tax return
13
for the cancellation income year concerned but has not
14
done so by the end of the grace period.
15
Note:
For relevant partner see section 32AA. For grace period see
16
subsection (10).
17
(2) The prohibited period referred to in subsection (1):
18
(a) begins on the day after the end of the grace period; and
19
(b) ends when subsection (3), (4) or (9) applies (whichever
20
occurs first).
21
(3) This subsection applies if:
22
(a) if that partner was required to lodge an income tax return for
23
the cancellation income year concerned--that partner lodges
24
or has lodged the return; and
25
(b) if the claimant was required to lodge an income tax return for
26
the cancellation income year concerned--the claimant lodges
27
or has lodged the return.
28
(4) This subsection applies if the claimant and that partner cease to be
29
members of the same couple at any time after the end of the grace
30
period.
31
Second kind of prohibited period
32
(5) There is a prohibited period for the relevant partner if:
33
Schedule 2 Non-pay ment of family tax benefit for non-lodg ment of tax returns
10 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
(a) the claimant and that partner cease to be members of the
1
same couple on or after the day the variation mentioned in
2
section 32AA is made; and
3
(b) the claimant and that partner become members of the same
4
couple again on a day (the applicable day) that is after the
5
end of the period applicable under paragraph (a) of the
6
definition of grace period in subsection (10); and
7
(c) either or both of the following apply:
8
(i) the claimant was required to lodge an income tax return
9
for the cancellation income year concerned but has not
10
done so by the applicable day;
11
(ii) that partner was required to lodge an income tax return
12
for the cancellation income year concerned but has not
13
done so by the applicable day.
14
(6) The prohibited period referred to in subsection (5):
15
(a) begins on the day determined by the Secretary (which must
16
not be earlier than the applicable day); and
17
(b) ends when subsection (7), (8) or (9) applies (whichever
18
occurs first).
19
(7) This subsection applies if:
20
(a) if that partner was required to lodge an income tax return for
21
the cancellation income year concerned--that partner lodges
22
or has lodged the return; and
23
(b) if the claimant was required to lodge an income tax return for
24
the cancellation income year concerned--the claimant lodges
25
or has lodged the return.
26
(8) This subsection applies if the claimant and that partner cease to be
27
members of the same couple again.
28
Prohibited period may end in special circumstances
29
(9) This subsection applies if the Secretary, by writing, determines that
30
the prohibited period concerned ends. The Secretary may make the
31
determination only if the Secretary is satisfied that there are special
32
circumstances that justify the Secretary doing so.
33
Grace period
34
(10) In this section:
35
Non-payment of family tax benefit for non-lodg ment of tax returns Schedule 2
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
11
grace period means:
1
(a) the period of 75 days, or such longer period as the Secretary
2
determines under subsection (11), beginning on the day the
3
variation mentioned in section 32AA is made; or
4
(b) if subsection (9) has applied in relation to a previous
5
prohibited period--the period of 14 days, or such longer
6
period as the Secretary determines under subsection (11),
7
beginning on the day the determination mentioned in
8
subsection (9) is made.
9
Note:
The effect of paragraph (b) of the definition is that there may be
10
another prohibited period for the relevant partner under subsection (1).
11
(11) The Secretary may, by writing, determine a period for the purposes
12
of paragraph (a) or (b) of the definition of grace period in
13
subsection (10) if the Secretary is satisfied that there are special
14
circumstances that justify the Secretary doing so.
15
Determinations are not legislative instruments
16
(12) A determination made under paragraph (6)(a) or subsection (9) or
17
(11) is not a legislative instrument.
18
32AD Prohibited periods for ne w partner
19
If:
20
(a) on or after the day the variation mentioned in section 32AA
21
is made, the claimant becomes a member of a couple and the
22
claimant's partner (the new partner) is not the relevant
23
partner; and
24
(b) the claimant was required to lodge an income tax return for
25
the cancellation income year concerned but has not done so
26
when the claimant becomes a member of that couple;
27
then, during a prohibited period for the claimant and while the
28
claimant and the new partner are members of the same couple, the
29
Secretary must not make a payment of family tax benefit (worked
30
out on the basis referred to in subsection 20(1), (2A) or (3)) to the
31
new partner.
32
Note:
For relevant partner see section 32AA.
33
4 Section 32AA
34
Before "If", insert "(1)".
35
Schedule 2 Non-pay ment of family tax benefit for non-lodg ment of tax returns
12 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
5 At the end of section 32AA
1
Add:
2
(2) This section is subject to section 32AE.
3
6 At the end of Subdivision CA of Division 1 of Part 3
4
Add:
5
32AE Non-entitlement to payment of family tax benefit afte r 3
6
variations under subsection 28(2)
7
(1) This section applies if 3 variations under subsection 28(2) have
8
been made in relation to a claimant.
9
Claimant
10
(2) The claimant is not entitled to be paid family tax benefit (worked
11
out on the basis referred to in subsection 20(1), (2A) or (3)) in
12
respect of a period in which either or both of the following apply:
13
(a) if the claimant was required to lodge an income tax return for
14
one or more of the cancellation income years concerned--the
15
claimant has not lodged each of those returns;
16
(b) if the claimant is a member of a couple and the claimant's
17
partner is a relevant partner in relation to one or more of the
18
cancellation income years concerned and that partner was
19
required to lodge an income tax return for one or more of
20
those years--that partner has not lodged each of those
21
returns.
22
Note:
For relevant partner see section 32AA.
23
Partner
24
(3) If the claimant is a member of a couple, the claimant's partner is
25
not entitled to be paid family tax benefit (worked out on the basis
26
referred to in subsection 20(1), (2A) or (3)) in respect of a period in
27
which either or both of the following apply:
28
(a) if the claimant was required to lodge an income tax return for
29
one or more of the cancellation income years concerned--the
30
claimant has not lodged each of those returns;
31
(b) if the claimant's partner is a relevant partner in relation to
32
one or more of the cancellation income years concerned and
33
Non-payment of family tax benefit for non-lodg ment of tax returns Schedule 2
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
13
that partner was required to lodge an income tax return for
1
one or more of those years--that partner has not lodged each
2
of those returns.
3
7 Application
--
amendment commencing on 1 July 2009
4
(1)
The amendment made by item 3 applies in relation to a variation made
5
under subsection 28(2) of the A New Tax System (Family Assistance)
6
(Administration) Act 1999 before, on or after the commencement of that
7
item (regardless of whether the determination being varied was made
8
before, on or after that commencement).
9
(2)
However, subitem (1) does not apply in relation to a variation made
10
before the commencement of this item if each person mentioned in
11
subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance)
12
(Administration) Act 1999 and required to lodge an income tax return
13
for the cancellation income year concerned had lodged the return before
14
that commencement.
15
(3)
In relation to a variation made before the commencement of this item to
16
which subitem (1) applies, the period referred to in paragraph (a) of the
17
definition of grace period in subsection 32AB(8) or 32AC(10) of the A
18
New Tax System (Family Assistance) (Administration) Act 1999 is taken
19
to begin on 1 July 2009 (instead of the day the variation is made).
20
8 Application
--
amendment commencing on 1 July 2010
21
(1)
The amendment made by item 6 applies in relation to a variation made
22
under subsection 28(2) of the A New Tax System (Family Assistance)
23
(Administration) Act 1999 before, on or after the commencement of that
24
item (regardless of whether the determination being varied was made
25
before, on or after that commencement).
26
(2)
However, subitem (1) does not affect a person's entitlement to be paid
27
family tax benefit before that commencement.
28
(3)
If more than 3 variations had been made before the commencement of
29
this item in relation to a claimant, section 32AE of the A New Tax
30
System (Family Assistance) (Administration) Act 1999, as inserted by
31
this Act, applies in relation to all of those variations (instead of 3 of
32
those variations).
33
(4)
Subitems (1) and (3) do not apply in relation to a variation made before
34
the commencement of this item if each person mentioned in
35
Schedule 2 Non-pay ment of family tax benefit for non-lodg ment of tax returns
14 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance)
1
(Administration) Act 1999 and required to lodge an income tax return
2
for the cancellation income year concerned had lodged the return before
3
that commencement.
4
5
Information sharing Schedule 3
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
15
Schedule 3
--
Information sharing
1
2
A New Tax System (Family Assistance) (Administration) Act
3
1999
4
1 Subsections 154A(2), (3) and (4)
5
Repeal the subsections, substitute:
6
(2) The Secretary may provide to the Commissioner of Taxation a
7
record (the designated TFN record) of an individual's tax file
8
number for the purpose of being informed by the Commissioner of
9
amounts included in the individual's adjusted taxable income for a
10
specified income year.
11
Note:
The tax file number must first have been provided to the Secretary as
12
described in subsection (1).
13
(3) The Secretary may later give written notice to the Commissioner
14
that the Secretary understands that the individual is not required to
15
lodge an income tax return for that income year.
16
(4) A notice under subsection (3) may include a record of the
17
individual's tax file number. The Commissioner must destroy that
18
record when it is no longer needed for the purpose of the notice.
19
(5) If the Commissioner works out amounts included in the
20
individual's adjusted taxable income for that income year, the
21
Commissioner may disclose to the Secretary:
22
(a) particulars of those amounts; and
23
(b) the individual's tax file number.
24
(6) The Commissioner must destroy the designated TFN record 3
25
years after the end of that income year, unless during those 3 years:
26
(a) the Commissioner has not disclosed particulars of the
27
individual's adjusted taxable income for that income year
28
under subsection (5); and
29
(b) the Commissioner has not received a notice under
30
subsection (3) that the Secretary understands that the
31
individual is not required to lodge an income tax return for
32
that income year.
33
Schedule 3 Information sharing
16 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
(7) If the Commissioner is not required to destroy the designated TFN
1
record under subsection (6), the Commissioner must do so if and
2
when the Commissioner later:
3
(a) discloses particulars of the individual's adjusted taxable
4
income for that income year under subsection (5); or
5
(b) receives a notice under subsection (3) that the Secretary
6
understands that the individual is not required to lodge an
7
income tax return for that income year.
8
Note:
The heading to section 154A is replaced by the heading "Getting details of adjusted
9
taxable income".
10
2 After section 154A
11
Insert:
12
154B Providing information to assist debt recovery
13
(1) The Secretary may provide to the Commissioner of Taxation:
14
(a) a record of an individual's tax file number to which
15
subsection 154A(1) applies; and
16
(b) details relating to an individual's entitlement, or
17
non-entitlement, to family assistance;
18
for one of the purposes mentioned in subsection (2).
19
(2) The purposes are as follows:
20
(a) to assist the Commissioner act under section 87 (applying tax
21
refund to family assistance debt) in relation to a debt owed by
22
an individual;
23
(b) to assist the Commissioner act under section 93 (applying tax
24
refund to another person's family assistance debt) in relation
25
to a debt owed by an individual;
26
(c) to assist the payment of deductions to the Commissioner
27
under section 225;
28
(d) if details relating to an individual's entitlement to an amount
29
of family assistance (other than child care benefit) are
30
provided under paragraph (1)(b)--to assist the Commissioner
31
set off under section 226 the whole or a part of that
32
entitlement.
33
(3) The Commissioner must destroy the Commissioner's record of the
34
tax file number provided under subsection (1) when the number is
35
no longer needed for the purpose for which it was provided.
36
Information sharing Schedule 3
Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009
17
3 Application
1
(1)
Section 154A of the A New Tax System (Family Assistance)
2
(Administration) Act 1999 (as amended by this Schedule) applies in
3
relation to a record of a tax file number provided under subsection
4
154A(2) of that Act:
5
(a) during the period starting on 1 July 2006 and ending
6
immediately before the commencement of this Schedule (the
7
pre-commencement period); or
8
(b) on or after the commencement of this Schedule.
9
(2)
For the purposes of the application of section 154A of the A New Tax
10
System (Family Assistance) (Administration) Act 1999 (as amended by
11
this Schedule) to a record provided during the pre-commencement
12
period, the record so provided is the designated TFN record.
13
4 Transitional
--
providing TFN record again if income details
14
yet to be provided for past income years
15
(1)
This item applies if, before the commencement of this Schedule:
16
(a) the Commissioner of Taxation destroyed the Commissioner's
17
record of an individual's tax file number provided under
18
section 154A of the A New Tax System (Family Assistance)
19
(Administration) Act 1999 for an income year; and
20
(b) the Commissioner did not provide the Secretary with
21
particulars of the individual's taxable income for that income
22
year.
23
Secretary may provide the TFN record again
24
(2)
The Secretary may provide the individual's tax file number to the
25
Commissioner under subsection 154A(2) of the A New Tax System
26
(Family Assistance) (Administration) Act 1999 (as amended by this
27
Schedule) for that income year.
28
Modification to normal rules if TFN record provided again
29
(3)
Section 154A of the A New Tax System (Family Assistance)
30
(Administration) Act 1999 (as amended by this Schedule) applies in
31
relation to a tax file number so provided as if subsections 154A(6) and
32
(7) of that Act were replaced with the following:
33
Schedule 3 Information sharing
18 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. ,
2009
"(6) The Commissioner must destroy the designated TFN record if and
1
when the Commissioner later:
2
(a) discloses particulars of the individual's adjusted taxable
3
income for that income year under subsection (5); or
4
(b) receives a notice under subsection (3) that the Secretary
5
understands that the individual is not required to lodge an
6
income tax return for that income year.".
7