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This is a Bill, not an Act. For current law, see the Acts databases.
FAMILY ASSISTANCE AND OTHER LEGISLATION AMENDMENT BILL 2012
2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Family Assistance and Other Legislation
Amendment Bill 2012
No. , 2012
(Families, Housing, Community Services and Indigenous Affairs)
A Bill for an Act to amend the law relating to
family assistance and social security, and for
related purposes
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 i
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
3
Schedule 1--Immunisation requirements
4
Part 1--New rules
4
A New Tax System (Family Assistance) Act 1999
4
A New Tax System (Family Assistance) (Administration) Act 1999
6
Part 2--Removal of old rules
9
A New Tax System (Family Assistance) Act 1999
9
A New Tax System (Family Assistance) (Administration) Act 1999
9
Part 3--Consequential amendments
13
Income Tax Assessment Act 1997
13
Social Security (Administration) Act 1999
13
Part 4--Application and transitional provisions
14
Schedule 2--Baby bonus
16
Part 1--Amendments
16
A New Tax System (Family Assistance) Act 1999
16
A New Tax System (Family Assistance) (Administration) Act 1999
16
Part 2--Application and transitional provisions
17
Schedule 3--Non-entitlement to family tax benefit on estimated
income basis
18
A New Tax System (Family Assistance) Act 1999
18
A New Tax System (Family Assistance) (Administration) Act 1999
18
Schedule 4--Carer allowance
30
Part 1--Main amendments
30
Social Security Act 1991
30
Part 2--Consequential amendments
33
Income Tax Assessment Act 1997
33
ii Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 5--Carer supplement
34
Social Security Act 1991
34
Schedule 6--Other amendments
36
A New Tax System (Family Assistance) Act 1999
36
A New Tax System (Family Assistance) (Administration) Act 1999
41
Social Security Act 1991
42
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 1
A Bill for an Act to amend the law relating to
1
family assistance and social security, and for
2
related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Family Assistance and Other
6
Legislation Amendment Act 2012.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
13
2 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
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. Schedule 1
1 July 2012.
1 July 2012
3. Schedule 2,
item 1
1 September 2012.
1 September
2012
4. Schedule 2,
items 2, 3 and 4
The day this Act receives the Royal Assent.
5. Schedule 2,
item 5
1 September 2012.
1 September
2012
6. Schedule 2,
item 6
The day this Act receives the Royal Assent.
7. Schedules 3
and 4
1 July 2012.
1 July 2012
8. Schedule 5
The day this Act receives the Royal Assent.
9. Schedule 6,
items 1 and 2
The day this Act receives the Royal Assent.
10. Schedule 6,
items 3 and 4
Immediately after the commencement of
Schedule 1 to the Family Assistance and
Other Legislation Amendment Act 2011.
1 January 2012
11. Schedule 6,
items 5 and 6
The day this Act receives the Royal Assent.
12. Schedule 6,
items 7 to 10
1 July 2012.
1 July 2012
13. Schedule 6,
item 11
1 January 2005.
1 January 2005
14. Schedule 6,
items 12 and 13
Immediately after the commencement of
Schedule 1 to the Family Assistance and
Other Legislation Amendment Act 2011.
1 January 2012
15. Schedule 6,
items 14 to 25
Immediately after the commencement of
Schedule 2 to the Clean Energy (Household
Assistance Amendments) Act 2011.
16. Schedule 6,
items 26 and 27
The day this Act receives the Royal Assent.
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 3
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
17. Schedule 6,
item 28
Immediately after the commencement of
Schedule 2 to the Clean Energy (Household
Assistance Amendments) Act 2011.
18. Schedule 6,
items 29 to 32
1 July 2012.
1 July 2012
19. Schedule 6,
item 33
The day this Act receives the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be 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
Schedule 1 Immunisation requirements
Part 1 New rules
4 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 1--Immunisation requirements
1
Part 1--New rules
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 6(1)
4
Repeal the subsection, substitute:
5
(1) This section states when the child of an individual (the adult)
6
meets the immunisation requirements for the purposes of
7
determining whether:
8
(a) the adult is eligible for child care benefit under Division 4 of
9
Part 3; or
10
(b) FTB Part A supplement is to be added in working out the
11
adult's maximum Part A rate of family tax benefit.
12
2 After section 61A
13
Insert:
14
61B FTB Part A supplement to be disregarded unless immunisation
15
requirements satisfied
16
Parents of FTB children
17
(1) The Secretary must disregard clause 38A of Schedule 1 in relation
18
to an individual, an FTB child of the individual and a particular
19
day or days (each of which is an applicable day) in an income year
20
if:
21
(a) the FTB child turned 1, 2 or 5 in the income year; and
22
(b) on the applicable day, the child is an FTB child of the
23
individual; and
24
(c) the individual, or the individual's partner, is a parent of the
25
child on the last day of the income year.
26
Other FTB recipients
27
(2) The Secretary must disregard clause 38A of Schedule 1 in relation
28
to an individual, an FTB child of the individual and a particular
29
Immunisation requirements Schedule 1
New rules Part 1
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 5
day or days (each of which is an applicable day) in an income year
1
if:
2
(a) the FTB child turned 1, 2 or 5 in the income year; and
3
(b) on the applicable day, the child is an FTB child of the
4
individual; and
5
(c) the child is an FTB child of the individual on at least 182
6
days in the income year, including the last day of the income
7
year; and
8
(d) neither the individual, nor the individual's partner, is a parent
9
of the child on the last day of the income year.
10
Exception--immunisation requirements
11
(3) However, the Secretary must not disregard clause 38A of
12
Schedule 1 as mentioned in subsection (1) or (2) if:
13
(a) at any time before the end of the second income year after the
14
income year in which the FTB child turned 1, 2 or 5 (as the
15
case requires), the Secretary becomes aware of information
16
suggesting that the child meets the immunisation
17
requirements set out in section 6; and
18
(b) at any time, the Secretary is satisfied that the child met the
19
immunisation requirements set out in section 6 before the end
20
of that second income year.
21
Death of the FTB child or eligible individual
22
(4) Subsections (1), (2) and (3) do not apply if either of the following
23
individuals die before the end of the second income year after the
24
income year in which the FTB child turned 1, 2 or 5 (as the case
25
requires):
26
(a) the FTB child;
27
(b) the individual mentioned in subsection (1) or (2).
28
Relationship with section 32A of the Family Assistance
29
Administration Act
30
(5) This section does not limit section 32A of the Family Assistance
31
Administration Act (about disregarding the FTB Part A supplement
32
until the reconciliation conditions are satisfied).
33
Schedule 1 Immunisation requirements
Part 1 New rules
6 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Definition of parent
1
(6) In this section:
2
parent includes an adoptive parent and a relationship parent.
3
A New Tax System (Family Assistance) (Administration) Act
4
1999
5
3 Subsection 107(1)
6
Omit "and (3B)", substitute ", (3B), (3C) and (3D)".
7
4 After subsection 107(3B)
8
Insert:
9
(3C) Subsection (1) does not limit the date of effect of a review
10
decision, in respect of an original decision that relates to the
11
payment to a person of family tax benefit by instalment, if the
12
following apply:
13
(a) under section 61B of the Family Assistance Act, the
14
Secretary disregarded clause 38A of Schedule 1 to that Act in
15
relation to the person, an FTB child of the person and a day;
16
(b) the review is undertaken because:
17
(i) before the end of the second income year after the
18
income year in which the FTB child turned 1, 2 or 5 (as
19
the case requires), the Secretary becomes aware of
20
information suggesting that section 61B of that Act does
21
not prevent that clause being taken into account in
22
relation to that person, that FTB child and that day; and
23
(ii) at any time, the Secretary is satisfied that section 61B of
24
that Act does not prevent that clause being taken into
25
account in relation to that person, that FTB child and
26
that day.
27
(3D) Subsection (1) does not limit the date of effect of a review
28
decision, in respect of an original decision that relates to the
29
payment to a person of family tax benefit by instalment, if the
30
review is undertaken because of subsections 61B(1), (2) and (3) of
31
the Family Assistance Act not applying in relation to the person
32
because of the operation of subsection 61B(4) of that Act.
33
Immunisation requirements Schedule 1
New rules Part 1
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 7
5 At the end of subsection 109D(4)
1
Add:
2
; or (f) the family assistance is family tax benefit and the following
3
apply:
4
(i) under section 61B of the Family Assistance Act, the
5
Secretary disregarded clause 38A of Schedule 1 to that
6
Act in relation to the person, an FTB child of the person
7
and a day;
8
(ii) the Secretary is satisfied the application for review is
9
made because the person considers that section 61B of
10
that Act does not prevent that clause being taken into
11
account in relation to that person, that FTB child and
12
that day;
13
(iii) the application for review is made before the end of the
14
second income year after the income year in which that
15
FTB child turned 1, 2 or 5 (as the case requires); or
16
(g) the family assistance is family tax benefit and the application
17
for review is made because of subsections 61B(1), (2) and (3)
18
of the Family Assistance Act not applying in relation to the
19
person because of the operation of subsection 61B(4) of that
20
Act.
21
6 At the end of subsection 109E(3)
22
Add:
23
; or (f) the following apply:
24
(i) under section 61B of the Family Assistance Act, the
25
Secretary disregarded clause 38A of Schedule 1 to that
26
Act in relation to the person mentioned in
27
paragraph (1)(a) of this section, an FTB child of the
28
person and a day;
29
(ii) the Secretary is satisfied the application for review is
30
made because the person considers that section 61B of
31
that Act does not prevent that clause being taken into
32
account in relation to that person, that FTB child and
33
that day;
34
(iii) the application for review is made before the end of the
35
second income year after the income year in which that
36
FTB child turned 1, 2 or 5 (as the case requires); or
37
(g) the application for review is made because of subsections
38
61B(1), (2) and (3) of the Family Assistance Act not applying
39
Schedule 1 Immunisation requirements
Part 1 New rules
8 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
in relation to the person mentioned in paragraph (1)(a) of this
1
section because of the operation of subsection 61B(4) of that
2
Act.
3
4
Immunisation requirements Schedule 1
Removal of old rules Part 2
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 9
Part 2--Removal of old rules
1
A New Tax System (Family Assistance) Act 1999
2
7 Subsection 3(1) (paragraph (c) of the definition of family
3
assistance)
4
Repeal the paragraph.
5
8 Subsection 3(1) (paragraph (d) of the definition of FTB
6
child)
7
Repeal the paragraph.
8
9 Subsection 3(1) (definition of maternity immunisation
9
allowance)
10
Repeal the definition.
11
10 Division 3 of Part 3
12
Repeal the Division.
13
11 Division 3 of Part 4
14
Repeal the Division.
15
12 Subsection 85(2)
16
Omit "and maternity immunisation allowance".
17
13 Clause 2 of Schedule 4 (table item 17B)
18
Repeal the item.
19
14 Subclause 3(1) of Schedule 4 (table item 17B)
20
Repeal the item.
21
A New Tax System (Family Assistance) (Administration) Act
22
1999
23
15 Subsection 3(1) (paragraph (b) of the definition of early
24
claim day)
25
Omit "or".
26
Schedule 1 Immunisation requirements
Part 2 Removal of old rules
10 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
16 Subsection 3(1) (paragraph (c) of the definition of early
1
claim day)
2
Repeal the paragraph.
3
17 Subsection 3(1) (paragraph (c) of the definition of TFN
4
claim person)
5
Omit "or maternity immunisation allowance".
6
18 Subsection 3(1) (paragraph (c) of the definition of TFN
7
substitution person)
8
Omit "or maternity immunisation allowance".
9
19 Division 3 of Part 3 (heading)
10
Repeal the heading, substitute:
11
Division 3--Baby bonus
12
20 Section 36
13
Omit "or maternity immunisation allowance".
14
21 Paragraphs 38(1)(a) and (b) and (2)(b) and (c)
15
Omit "or maternity immunisation allowance".
16
22 Section 38A (heading)
17
Repeal the heading, substitute:
18
38A Tax file number requirement to be satisfied for claims for baby
19
bonus in normal circumstances to be effective
20
23 Section 38B (heading)
21
Repeal the heading, substitute:
22
38B Tax file number requirement to be satisfied for claims for baby
23
bonus because of the death of another individual to be
24
effective
25
24 Subsection 39(1)
26
Omit "or maternity immunisation allowance".
27
Immunisation requirements Schedule 1
Removal of old rules Part 2
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 11
25 Subsection 39(4)
1
Repeal the subsection.
2
26 Subsection 39(5)
3
Omit "or maternity immunisation allowance".
4
27 Subsections 41(4A) to (7)
5
Repeal the subsections.
6
28 Paragraph 42(a)
7
Omit "or maternity immunisation allowance".
8
29 Paragraph 42(b)
9
Repeal the paragraph, substitute:
10
(b) the Secretary is satisfied that the claimant is eligible for baby
11
bonus in accordance with Subdivision A of Division 2 of
12
Part 3 of the Family Assistance Act in respect of the child to
13
whom the claim relates;
14
30 Section 42
15
Omit "or maternity immunisation allowance" (second and third
16
occurring).
17
31 Paragraph 43(a)
18
Omit "or maternity immunisation allowance".
19
32 Paragraph 43(b)
20
Repeal the paragraph, substitute:
21
(b) the Secretary is satisfied that the claimant is, in the
22
circumstances covered by the claim, eligible for baby bonus
23
in accordance with Subdivision B of Division 2 of Part 3 of
24
the Family Assistance Act;
25
33 Section 43
26
Omit "or maternity immunisation allowance" (second and third
27
occurring).
28
34 Section 44
29
Omit "or maternity immunisation allowance".
30
Schedule 1 Immunisation requirements
Part 2 Removal of old rules
12 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
35 Paragraphs 46(1)(a) and (b)
1
Omit "or maternity immunisation allowance".
2
36 Section 47AA
3
Repeal the section.
4
37 Section 47AB (heading)
5
Repeal the heading, substitute:
6
47AB Other rules about payments of baby bonus
7
38 Subsection 47AB(1)
8
Omit "or 47AA".
9
39 Subsection 47AB(2) (heading)
10
Repeal the heading, substitute:
11
Relationship of section 47 with other provisions
12
40 Subsection 47AB(2)
13
Omit "Sections 47 and 47AA are", substitute "Section 47 is".
14
41 Paragraphs 47A(1)(b) and (2)(b)
15
Omit "or maternity immunisation allowance".
16
42 Subsection 47A(3)
17
Omit "or maternity immunisation allowance, as the case may be".
18
43 Paragraph 66(1)(d)
19
Repeal the paragraph.
20
44 Paragraph 71(1)(a)
21
Omit ", maternity immunisation allowance".
22
45 Section 219TA (paragraph (e) of the definition of relevant
23
benefit)
24
Repeal the paragraph.
25
26
Immunisation requirements Schedule 1
Consequential amendments Part 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 13
Part 3--Consequential amendments
1
Income Tax Assessment Act 1997
2
46 Section 11-15 (table item headed "family assistance")
3
Omit:
4
maternity immunisation allowance ..................................... 52-150
47 Section 52-150
5
Omit "maternity immunisation allowance,".
6
Social Security (Administration) Act 1999
7
48 Section 123TC (paragraph (f) of the definition of category I
8
welfare payment)
9
Repeal the paragraph.
10
49 Section 123TC (paragraph (p) of the definition of category
11
Q welfare payment)
12
Omit "Act; or", substitute "Act.".
13
50 Section 123TC (paragraph (q) of the definition of category
14
Q welfare payment)
15
Repeal the paragraph.
16
51 Section 123TC (paragraph (d) of the definition of category
17
S welfare payment)
18
Repeal the paragraph.
19
20
Schedule 1 Immunisation requirements
Part 4 Application and transitional provisions
14 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Part 4--Application and transitional provisions
1
52 Application and transitional provisions
2
(1)
Subject to subitems (2) and (3), if, before the commencement of this
3
item, an individual was eligible for maternity immunisation allowance
4
under subsection 39(2), (2A), (3), (4), (5), (6) or (9) of the Assistance
5
Act, then, despite the amendments made by Parts 1 and 2, the
6
Assistance Act and the Administration Act, as in force immediately
7
before the commencement of this item, continue to apply on and after
8
that commencement in relation to that eligibility.
9
(2)
A claim for payment of maternity immunisation allowance in normal
10
circumstances, based on eligibility referred to in subitem (1), must be
11
made before the end of the earlier of the following days:
12
(a) the last day for making the claim under the Administration
13
Act (worked out in accordance with subsection 39(4) of that
14
Act);
15
(b) 30 June 2013.
16
(3)
Paragraph 40(b) of the Assistance Act applies, on and after the
17
commencement of this item, only if the death concerned occurs before
18
1 July 2013.
19
(4)
Despite the amendment made by item 47, section 52-150 of the Income
20
Tax Assessment Act 1997 (as in force immediately before the
21
commencement of that item) continues to apply on and after that
22
commencement in relation to payments of maternity immunisation
23
allowance made before, on or after that commencement.
24
(5)
Despite the amendments made by items 48, 50 and 51:
25
(a) paragraph (f) of the definition of category I welfare payment
26
in section 123TC of the Social Security (Administration) Act
27
1999 (as in force immediately before the commencement of
28
those items); and
29
(b) paragraph (q) of the definition of category Q welfare
30
payment in that section as so in force; and
31
(c) paragraph (d) of the definition of category S welfare
32
payment in that section as so in force;
33
continue to apply on and after that commencement in relation to
34
payments of maternity immunisation allowance made before, on or after
35
that commencement.
36
Immunisation requirements Schedule 1
Application and transitional provisions Part 4
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 15
(6)
In this item:
1
Administration Act means the A New Tax System (Family Assistance)
2
(Administration) Act 1999.
3
Assistance Act means the A New Tax System (Family Assistance) Act
4
1999.
5
6
Schedule 2 Baby bonus
Part 1 Amendments
16 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 2--Baby bonus
1
Part 1--Amendments
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 66(1)
4
Repeal the subsection, substitute:
5
(1) The amount of baby bonus for an individual in respect of a child is
6
$5,000.
7
2 At the end of clause 3 of Schedule 4
8
Add:
9
No indexation of baby bonus on 1 July 2012, 1 July 2013 and
10
1 July 2014
11
(9) Baby bonus is not to be indexed on 1 July 2012, 1 July 2013 and
12
1 July 2014.
13
Note:
Indexation of baby bonus resumes on 1 July 2015, based on a current
14
figure of $5,000 (see item 6 of Schedule 2 to the Family Assistance
15
and Other Legislation Amendment Act 2012).
16
A New Tax System (Family Assistance) (Administration) Act
17
1999
18
3 Paragraph 47(2A)(a)
19
Omit "in the 2011-2012 financial year", substitute "between 1 July
20
2011 and 31 August 2012".
21
4 Paragraph 47(2A)(b)
22
Repeal the paragraph, substitute:
23
(b) if the claimant becomes eligible for baby bonus between
24
1 September 2012 and 30 June 2015--$846.15;
25
(c) if the claimant becomes eligible for baby bonus on or after
26
1 July 2015--the amount worked out as follows:
27
The amount of baby bonus
16.92%
the claimant is entitled to
×
28
Baby bonus Schedule 2
Application and transitional provisions Part 2
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 17
Part 2--Application and transitional provisions
1
5 Application provision
2
The amendment made by item 1 applies in relation to individuals who
3
become eligible for baby bonus on or after 1 September 2012.
4
6 Transitional provision
5
For the purposes of working out the indexed amount for baby bonus on
6
1 July 2015 under Schedule 4 to the A New Tax System (Family
7
Assistance) Act 1999, the current figure for baby bonus immediately
8
before that day is taken to be $5,000.
9
10
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
18 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 3--Non-entitlement to family tax
1
benefit on estimated income basis
2
3
A New Tax System (Family Assistance) Act 1999
4
1 Subsection 3(1) (paragraph (b) of the definition of
5
receiving)
6
After "sections", insert "32AI,".
7
2 Paragraph 103(1)(e)
8
Omit "the basis referred to in subsection 20(1), (2A) or (3) of that Act",
9
substitute "an estimated income basis".
10
A New Tax System (Family Assistance) (Administration) Act
11
1999
12
3 Subsection 3(1)
13
Insert:
14
estimated income basis: family tax benefit is worked out on an
15
estimated income basis if it is worked out on the basis referred to
16
in subsection 20(1), (2A) or (3).
17
4 At the end of section 20
18
Add:
19
Note:
If family tax benefit is worked out on the basis referred to in
20
subsection (1), (2A) or (3), it is referred to in this Act as being worked
21
out on an estimated income basis (see the definition of this term in
22
subsection 3(1)).
23
5 Subsection 32AA(1)
24
Omit "the basis referred to in subsection 20(1), (2A) or (3)", substitute
25
"an estimated income basis".
26
6 Section 32AD
27
Omit "the basis referred to in subsection 20(1), (2A) or (3)", substitute
28
"an estimated income basis".
29
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 19
7 Subsections 32AE(2) and (5)
1
Omit "the basis referred to in subsection 20(1), (2A) or (3)", substitute
2
"an estimated income basis".
3
8 After Subdivision CA of Division 1 of Part 3
4
Insert:
5
Subdivision CB--Non-entitlement to FTB on estimated income
6
basis
7
32AF Non-entitlement to FTB on estimated income basis--review of
8
income during 2 consecutive income years
9
Scope of Subdivision
10
(1) This Subdivision applies in relation to an individual if:
11
(a) there are 2 consecutive income years (each of which is a
12
consecutive year) in which there are one or more days for
13
which the individual was entitled to be paid family tax
14
benefit worked out on an estimated income basis; and
15
(b) in respect of each consecutive year, the Secretary, under
16
section 105, reviews the rate of family benefit the individual
17
was entitled to be paid for those days on the basis of the
18
individual's adjusted taxable income as finally determined in
19
respect of the consecutive year by the Secretary; and
20
(c) as a result of the review and in respect of each consecutive
21
year, the Secretary determines either or both of the following:
22
(i) the individual's Part A rate of family tax benefit is nil
23
for those days because of the individual's adjusted
24
taxable income, and there are no other days in either
25
consecutive year for which the individual was entitled to
26
be paid the Part A rate;
27
(ii) the individual's Part B rate of family tax benefit is nil
28
for those days because of subclause 28B(1) of
29
Schedule 1 to the Family Assistance Act.
30
Note:
Family tax benefit may be worked out on an estimated income basis
31
under subsection 20(1), (2A) or (3) (see definition of estimated
32
income basis in subsection 3(1)).
33
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
20 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Basic non-entitlement rule
1
(2) Subject to this Subdivision:
2
(a) if subparagraph (1)(c)(i) applies--the individual is not
3
entitled, on and after the exclusion day, to be paid the Part A
4
rate of family tax benefit worked out on an estimated income
5
basis; and
6
(b) if subparagraph (1)(c)(ii) applies--the individual is not
7
entitled, on and after the exclusion day, to be paid the Part B
8
rate of family tax benefit worked out on an estimated income
9
basis.
10
(3) For the purposes of this Subdivision, the exclusion day, in relation
11
to an individual, is:
12
(a)
either:
13
(i) if the later of the consecutive years is 2010-11--1 July
14
2012; or
15
(ii) in any other case--1 July of the first income year after
16
the later of the consecutive years; or
17
(b) if the Secretary determines a later day in relation to the
18
individual--the later day.
19
(4) A determination under paragraph (3)(b) is not a legislative
20
instrument.
21
Position of individual's partner
22
(5) While paragraph (2)(a) applies in relation to the individual, the
23
individual's partner (if any) is not entitled to be paid the Part A rate
24
of family tax benefit worked out on an estimated income basis.
25
(6) While paragraph (2)(b) applies in relation to the individual, the
26
individual's partner (if any) is not entitled to be paid the Part B rate
27
of family tax benefit worked out on an estimated income basis.
28
Multiple applications of section
29
(7) Sections 32AG to 32AM do not prevent this section applying again
30
in relation to the individual in respect of 2 consecutive income
31
years, either or both of which are different from the 2 consecutive
32
income years the subject of the previous application of this section.
33
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 21
32AG Exception--greater than nil rate of FTB for later income year
1
Scope
2
(1) This section applies if, in respect of an income year (the payment
3
year) after the later of the consecutive years, the Secretary, taking
4
into account the individual's adjusted taxable income as finally
5
determined in respect of the payment year by the Secretary,
6
determines either or both of the following on a day (the payment
7
day):
8
(a) the individual's Part A rate of family tax benefit is greater
9
than nil on one or more days in the payment year;
10
(b) the individual's Part B rate of family tax benefit is greater
11
than nil on one or more days in the payment year.
12
Payment day is in same income year as exclusion day
13
(2) If the payment day is in the income year in which the exclusion
14
day occurs, then:
15
(a) if this section applies in relation to the Part A rate of family
16
tax benefit--paragraph 32AF(2)(a) is taken not to have
17
applied in relation to the individual; and
18
(b) if this section applies in relation to the Part B rate of family
19
tax benefit--paragraph 32AF(2)(b) is taken not to have
20
applied in relation to the individual.
21
Example: Assume that under section 32AF the consecutive years are 2009-10
22
and 2010-11. Assume that the individual is not entitled, on and after
23
1 July 2012, to be paid the Part A rate and Part B rate of family tax
24
benefit worked out on an estimated income basis. The exclusion day is
25
1 July 2012.
26
Assume that on 1 November 2012 the Secretary determines, under
27
subsection (1), that the individual's Part A rate and Part B rate of
28
family tax benefit are greater than nil on one or more days in 2011-12.
29
The payment day is 1 November 2012.
30
Under subsection (2), subsection 32AF(2) is taken not to have
31
prevented the individual from being entitled, on and after 1 July 2012,
32
to be paid family tax benefit worked out on an estimated income basis.
33
Payment day is in income year later than that of exclusion day
34
(3) If the payment day is in an income year that is later than the
35
income year in which the exclusion day occurs, then:
36
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
22 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
(a) if this section applies in relation to the Part A rate of family
1
tax benefit--paragraph 32AF(2)(a) ceases to apply in relation
2
to the individual on 1 July of the later income year; and
3
(b) if this section applies in relation to the Part B rate of family
4
tax benefit--paragraph 32AF(2)(b) ceases to apply in relation
5
to the individual on 1 July of the later income year.
6
Example: Assume that under section 32AF the consecutive years are 2009-10
7
and 2010-11. Assume that the individual is not entitled, on and after
8
1 July 2012, to be paid the Part A rate and Part B rate of family tax
9
benefit worked out on an estimated income basis. The exclusion day is
10
1 July 2012.
11
Assume that on 1 November 2013 the Secretary determines, under
12
subsection (1), that the individual's Part A rate and Part B rate of
13
family tax benefit are greater than nil on one or more days in 2011-12.
14
The payment day is 1 November 2013.
15
Under subsection (3), subsection 32AF(2) ceases to prevent the
16
individual from being entitled, on and after 1 July 2013, to be paid
17
family tax benefit worked out on an estimated income basis.
18
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
19
meaning of exclusion day, see subsection 32AF(3).
20
32AH Exception--resumption of eligibility for FTB
21
Scope
22
(1) This section applies if:
23
(a) the individual is not eligible for family tax benefit for the
24
whole of an income year (the applicable year) that is after the
25
later of the consecutive years (other than because of the
26
individual's income or the individual's partner's income);
27
and
28
(b) after the applicable year, the individual makes a claim for
29
family tax benefit in relation to the income year (the current
30
year) in which the claim is made; and
31
(c) the Secretary has finally determined the individual's adjusted
32
taxable income in respect of the applicable year; and
33
(d) the Secretary is satisfied that, if the Secretary were to take
34
into account that adjusted taxable income, either or both of
35
the following would apply in respect of one or more days in
36
the current year:
37
(i) the individual's Part A rate of family tax benefit would
38
be greater than nil;
39
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 23
(ii) the individual's Part B rate of family tax benefit would
1
be greater than nil, or would be nil (other than because
2
of subclause 28B(1) of Schedule 1 to the Family
3
Assistance Act).
4
Exclusion day is in current year
5
(2) If the exclusion day is in the current year, then:
6
(a) if this section applies in relation to the Part A rate of family
7
tax benefit--paragraph 32AF(2)(a) is taken not to have
8
applied in relation to the individual; and
9
(b) if this section applies in relation to the Part B rate of family
10
tax benefit--paragraph 32AF(2)(b) is taken not to have
11
applied in relation to the individual.
12
Example: Assume that under section 32AF the consecutive years are 2009-10
13
and 2010-11. Assume that the individual is not entitled, on and after
14
1 July 2012, to be paid the Part A rate and Part B rate of family tax
15
benefit worked out on an estimated income basis. The exclusion day is
16
1 July 2012.
17
Assume that the individual is not eligible for family tax benefit for the
18
whole of 2011-12 (the applicable year). Assume that in 2012-13 (the
19
current year) the individual makes a claim for family tax benefit for
20
2012-13.
21
Assume that the Secretary is satisfied that, if the Secretary were to
22
take into account the individual's final adjusted taxable income for
23
2011-12, the individual's Part A rate and Part B rate of family tax
24
benefit would be greater than nil on one or more days in 2012-13.
25
Under subsection (2), subsection 32AF(2) is taken not to have
26
prevented the individual from being entitled, on and after 1 July 2012,
27
to be paid family tax benefit worked out on an estimated income basis.
28
Current year is later than that of exclusion day
29
(3) If the current year is later than the income year in which the
30
exclusion day occurs, then:
31
(a) if this section applies in relation to the Part A rate of family
32
tax benefit--paragraph 32AF(2)(a) ceases to apply in relation
33
to the individual on 1 July of the current year; and
34
(b) if this section applies in relation to the Part B rate of family
35
tax benefit--paragraph 32AF(2)(b) ceases to apply in relation
36
to the individual on 1 July of the current year.
37
Example: Assume that under section 32AF the consecutive years are 2010-11
38
and 2011-12. Assume that the individual is not entitled, on and after
39
1 July 2012, to be paid the Part A rate and Part B rate of family tax
40
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
24 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
benefit worked out on an estimated income basis. The exclusion day is
1
1 July 2012.
2
Assume that the individual is not eligible for family tax benefit for the
3
whole of 2012-13 (the applicable year). Assume that in 2013-14 (the
4
current year) the individual makes a claim for family tax benefit for
5
2013-14.
6
Assume that the Secretary is satisfied that, if the Secretary were to
7
take into account the individual's final adjusted taxable income for
8
2012-13, the individual's Part A rate and Part B rate of family tax
9
benefit would be greater than nil on one or more days in 2013-14.
10
Under subsection (3), subsection 32AF(2) ceases to prevent the
11
individual from being entitled, on and after 1 July 2013, to be paid
12
family tax benefit worked out on an estimated income basis.
13
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
14
meaning of exclusion day, see subsection 32AF(3).
15
32AI Exception--income support payments
16
Scope
17
(1) This section applies if, on a day (the income support day) after the
18
later of the consecutive years, the individual, or the individual's
19
partner (if any), is receiving support (income support), in the form
20
of a social security pension, a social security benefit, a service
21
pension or income support supplement.
22
Trigger day is on or before exclusion day
23
(2) If the trigger day is on or before the exclusion day, subsection
24
32AF(2) is taken not to apply to the individual.
25
Trigger day is after exclusion day
26
(3) If the trigger day is after the exclusion day, subsection 32AF(2)
27
ceases to apply to the individual on and from the trigger day.
28
Trigger day for income support payments
29
(4) In this section:
30
trigger day means the later of:
31
(a) the earliest income support day; and
32
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 25
(b) 1 July of the income year the Secretary becomes aware that
1
the individual, or the individual's partner, is receiving the
2
income support.
3
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
4
meaning of exclusion day, see subsection 32AF(3).
5
32AJ Exception--new FTB child
6
Scope
7
(1) This section applies if, on a day (the FTB child day) after the later
8
of the consecutive years:
9
(a) the individual has an FTB child; and
10
(b) the child was not an FTB child of the individual at any time
11
during the consecutive years.
12
Trigger day is on or before exclusion day
13
(2) If the trigger day is on or before the exclusion day, subsection
14
32AF(2) is taken not to apply to the individual.
15
Trigger day is after exclusion day
16
(3) If the trigger day is after the exclusion day, subsection 32AF(2)
17
ceases to apply to the individual on and from the trigger day.
18
Trigger day for new FTB child
19
(4) In this section:
20
trigger day means the later of:
21
(a) the earliest FTB child day; and
22
(b) 1 July of the income year the Secretary becomes aware of the
23
existence of the FTB child.
24
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
25
meaning of exclusion day, see subsection 32AF(3).
26
32AK Exception--couple separates
27
Scope
28
(1) This section applies if:
29
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
26 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
(a) at the end of the later of the consecutive years, the individual
1
is a member of a couple; and
2
(b) on any later day (a separation day) the individual ceases to
3
be a member of that couple.
4
Note:
Paragraph (b) may apply more than once, for example if the couple
5
separates, then reconciles, then again separates.
6
Trigger day is on or before exclusion day
7
(2) If the trigger day is on or before the exclusion day, subsection
8
32AF(2) is taken not to apply to the individual.
9
Trigger day is after exclusion day
10
(3) If the trigger day is after the exclusion day, subsection 32AF(2)
11
ceases to apply to the individual on and from the trigger day.
12
Reconciliation of separated couple
13
(4) However, if on any day (the reconciliation day) after a separation
14
day, the individual again becomes a member of that couple, then
15
subsection 32AF(2) applies in relation to the individual as if the
16
reconciliation day were the exclusion day.
17
Note:
This subsection may apply more than once, for example if the couple
18
separates, then reconciles, then again separates and reconciles.
19
Trigger day for separation
20
(5) In this section:
21
trigger day, in relation to a particular separation day, means the
22
later of:
23
(a) the separation day; and
24
(b) 1 July of the income year the Secretary becomes aware that
25
the individual has (on that separation day) ceased to be a
26
member of that couple.
27
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
28
meaning of exclusion day, see subsection 32AF(3).
29
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 27
32AL Exception--special circumstances
1
Scope
2
(1) This section applies if the Secretary is satisfied that:
3
(a) on a day (the special circumstances day) after the later of the
4
consecutive years, special circumstances exist in relation to
5
the individual, the individual's partner (if any) or both; and
6
(b) those circumstances did not exist at the end of the later of the
7
consecutive years; and
8
(c) those circumstances make it inappropriate to prevent the
9
individual from being entitled to be paid the Part A rate and
10
the Part B rate of family tax benefit worked out on an
11
estimated income basis.
12
Trigger day is on or before exclusion day
13
(2) If the trigger day is on or before the exclusion day, the Secretary
14
must determine that subsection 32AF(2) is taken not to apply to the
15
individual.
16
Trigger day is after exclusion day
17
(3) If the trigger day is after the exclusion day, the Secretary must
18
determine that subsection 32AF(2) ceases to apply to the individual
19
on and from the trigger day.
20
Secretary's determinations--general
21
(4) A determination under subsection (2) or (3):
22
(a) has effect in accordance with its terms; and
23
(b) is not a legislative instrument.
24
Trigger day for special circumstances
25
(5) In this section:
26
trigger day means the later of:
27
(a) the special circumstances day; and
28
(b) 1 July of the income year the Secretary becomes aware of the
29
existence of the special circumstances.
30
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
31
meaning of exclusion day, see subsection 32AF(3).
32
Schedule 3 Non-entitlement to family tax benefit on estimated income basis
28 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
32AM Exception--determined circumstances
1
Scope
2
(1) This section applies if the Secretary is satisfied that:
3
(a) on a day (the determined circumstances day) after the later
4
of the consecutive years, circumstances determined in an
5
instrument under subsection (2) exist in relation to the
6
individual, the individual's partner (if any) or both; and
7
(b) the determined circumstances make it inappropriate to
8
prevent the individual from being entitled to be paid the Part
9
A rate and the Part B rate of family tax benefit worked out on
10
an estimated income basis.
11
(2) The Minister may, by legislative instrument, determine
12
circumstances for the purposes of paragraph (1)(a).
13
Trigger day is on or before exclusion day
14
(3) If the trigger day is on or before the exclusion day, the Secretary
15
must determine that subsection 32AF(2) is taken not to apply to the
16
individual.
17
Trigger day is after exclusion day
18
(4) If the trigger day is after the exclusion day, the Secretary must
19
determine that subsection 32AF(2) ceases to apply to the individual
20
on and from the trigger day.
21
Secretary's determinations--general
22
(5) A determination under subsection (3) or (4):
23
(a) has effect in accordance with its terms; and
24
(b) is not a legislative instrument.
25
Trigger day for determined circumstances
26
(6) In this section:
27
trigger day means the later of:
28
(a) the determined circumstances day; and
29
(b) 1 July of the income year the Secretary becomes aware of the
30
existence of the determined circumstances.
31
Non-entitlement to family tax benefit on estimated income basis Schedule 3
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 29
Note:
For the meaning of consecutive year, see subsection 32AF(1). For the
1
meaning of exclusion day, see subsection 32AF(3).
2
9 Paragraphs 65J(2)(b) and (3)(b)
3
Omit "the basis referred to in subsection 20(1), (2A) or (3) of this Act",
4
substitute "an estimated income basis".
5
10 Application
6
(1)
Paragraph 32AF(1)(a) of the A New Tax System (Family Assistance)
7
(Administration) Act 1999, as inserted by this Schedule, applies in
8
relation to the 2009-10 income year and later income years.
9
(2)
Paragraph 32AF(1)(c) of the A New Tax System (Family Assistance)
10
(Administration) Act 1999, as inserted by this Schedule, applies in
11
relation to determinations made before, on or after the commencement
12
of this item.
13
14
Schedule 4 Carer allowance
Part 1 Main amendments
30 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 4--Carer allowance
1
Part 1--Main amendments
2
Social Security Act 1991
3
1 Division 10 of Part 2.19 (heading)
4
Repeal the heading, substitute:
5
Division 10--Bereavement payments (death of disabled
6
child or adult)
7
2 After Subdivision B of Division 10 of Part 2.19
8
Insert:
9
Subdivision BA--Death of disabled adult
10
992LA Continued carer allowance during bereavement rate
11
continuation period where disabled adult dies
12
(1)
If:
13
(a) a person is receiving carer allowance (other than because of
14
this section) for a care receiver who is a disabled adult; and
15
(b) the disabled adult dies; and
16
(c) the person is receiving an income support payment (other
17
than carer payment) at the time of the death of the disabled
18
adult; and
19
(d) the person is not qualified for a payment under a provision of
20
this Act (other than this section), or of the Veterans'
21
Entitlements Act, in respect of the death of the disabled adult;
22
the person is qualified for carer allowance during the bereavement
23
rate continuation period as if the disabled adult had not died and
24
had received the care and attention referred to in paragraph
25
954(1)(d) or 954A(1)(d) (as the case may be).
26
Note: For
bereavement rate continuation period see subsection 21(2).
27
(2) The rate at which the carer allowance is to be paid during the
28
bereavement rate continuation period is the rate at which the
29
Carer allowance Schedule 4
Main amendments Part 1
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 31
allowance was payable to the person immediately before the day
1
on which the disabled adult died.
2
992LB Lump sum payable in some circumstances
3
If:
4
(a) a person is qualified for carer allowance under section 992LA
5
in relation to a disabled adult who has died; and
6
(b) the first available bereavement adjustment payday occurs
7
before the end of the bereavement period;
8
a lump sum (worked out using the lump sum calculator at the end
9
of this section) is payable to the person.
10
Lump Sum Calculator
11
This is how to work out the amount of the lump sum:
12
Method statement
13
Step 1. Work out the rate at which carer allowance was payable
14
to the person immediately before the disabled adult died.
15
Step 2. Work out the number of paydays of the person in the
16
bereavement lump sum period.
17
Step 3. Multiply the rate obtained in step 1 by the number
18
obtained in step 2: the result is the amount of the lump
19
sum payable to the person under this section.
20
Note: For
first available bereavement adjustment payday, bereavement
21
period and bereavement lump sum period see subsection 21(2).
22
3 Subparagraph 992M(1)(d)(i)
23
After "child", insert "or under Subdivision BA in relation to the death
24
of a disabled adult".
25
4 Paragraph 992M(1)(e)
26
After "subsection 992J(2)", insert "or 992LA(2), as the case requires,".
27
5 Paragraph 992M(1)(f)
28
After "section 992K", insert "or 992LB, as the case requires,".
29
Schedule 4 Carer allowance
Part 1 Main amendments
32 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
6 Subparagraph 992M(2)(d)(i)
1
After "child", insert "or under Subdivision BA in relation to the death
2
of a disabled adult".
3
7 Paragraph 992M(2)(e)
4
After "subsection 992J(2)", insert "or 992LA(2), as the case requires,".
5
8 Paragraph 992M(2)(f)
6
After "section 992K", insert "or 992LB, as the case requires,".
7
9 Application
8
The amendments made by this Part apply in relation to deaths occurring
9
on or after the commencement of this Part.
10
11
Carer allowance Schedule 4
Consequential amendments Part 2
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 33
Part 2--Consequential amendments
1
Income Tax Assessment Act 1997
2
10 Section 52-10 (explanation of the table)
3
Before "certain other payments", insert "except in relation to table
4
item 3A.1 (carer allowance),".
5
11 Section 52-10 (table item 3A.1)
6
Omit "Not applicable", substitute "Exempt".
7
8
Schedule 5 Carer supplement
34 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 5--Carer supplement
1
2
Social Security Act 1991
3
1 Section 992X (heading)
4
Repeal the heading, substitute:
5
992X Carer supplement
6
2 Subsection 992X(1)
7
Repeal the subsection, substitute:
8
Qualifying for carer supplement
9
(1) A person (the qualified person) is qualified for carer supplement
10
for a year if the person was or is paid an instalment (the qualifying
11
instalment) of carer allowance, carer payment or carer service
12
pension in respect of a period that includes 1 July in the year.
13
Note:
There may be more than one qualifying instalment for carer
14
supplement for a year. For example, if a person is paid both an
15
instalment of carer allowance and an instalment of carer payment in
16
respect of a period including 1 July in the year, both instalments are
17
qualifying instalments for carer supplement for the year for the person.
18
3 After subsection 992X(3)
19
Insert:
20
Effect of nil rates of carer payment, wife pension, partner service
21
pension and carer service pension
22
(3A)
If:
23
(a)
a
person:
24
(i) is not paid an instalment of carer payment or wife
25
pension under this Act in respect of a period that
26
includes 1 July in a year because the person's rate of
27
that payment or pension in respect of that period is nil;
28
or
29
(ii) is not paid an instalment of partner service pension or
30
carer service pension under the Veterans' Entitlements
31
Act in respect of a period that includes 1 July in a year
32
Carer supplement Schedule 5
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 35
because the person's rate of that pension in respect of
1
that period is nil; and
2
(b) the person's rate of that payment or pension in respect of that
3
period is worked out having regard to an income test module
4
of a rate calculator in this Act or the Veterans' Entitlements
5
Act; and
6
(c)
either:
7
(i) if subparagraph (a)(i) applies--the person has
8
employment income (within the meaning of this Act) in
9
respect of that period; or
10
(ii) if subparagraph (a)(ii) applies--the person has
11
employment income (within the meaning of
12
section 46AB of the Veterans' Entitlements Act) in
13
respect of that period; and
14
(d) the person would have been paid an instalment of that
15
payment or pension in respect of that period if all of the
16
person's income, and all of the person's partner's income (if
17
any), in respect of that period were disregarded;
18
the person is taken, for the purposes of this section, to have been
19
paid an instalment of that payment or pension in respect of that
20
period.
21
4 Application
22
The amendments made by this Schedule apply in relation to 2012 and
23
later years.
24
25
Schedule 6 Other amendments
36 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Schedule 6--Other amendments
1
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 21(1A)
4
Repeal the subsection, substitute:
5
When individual satisfies this subsection
6
(1A) An individual satisfies this subsection if:
7
(a) the individual is the holder of a visa determined by the
8
Minister for the purposes of subparagraph 729(2)(f)(v) of the
9
Social Security Act 1991; and
10
(b)
either:
11
(i) the individual is in Australia; or
12
(ii) the individual is temporarily absent from Australia for a
13
period not exceeding 13 weeks and the absence is an
14
allowable absence in relation to special benefit within
15
the meaning of Part 4.2 of that Act.
16
2 Before subsection 21(2)
17
Insert:
18
Exception
19
3 Paragraph 31(3)(a)
20
After "study", insert "or studying overseas full-time".
21
4 Application--item 3
22
The amendment made by item 3 applies in relation to deaths occurring
23
on or after the commencement of that item.
24
5 Paragraph 32(2)(b)
25
Repeal the paragraph, substitute:
26
(b) apart from this subsection, the period for which the
27
individual is eligible for family tax benefit under subsection
28
31(2) extends over 2 income years;
29
6 Application--item 5
30
Other amendments Schedule 6
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 37
The amendment made by item 5 applies in relation to deaths occurring
1
on or after the commencement of that item.
2
7 Subsections 61A(1) and (2)
3
Repeal the subsections, substitute:
4
Parents of FTB children
5
(1) The Secretary must disregard clause 38A of Schedule 1 in relation
6
to an individual, an FTB child of the individual and a particular
7
day or days (each of which is an applicable day) in an income year
8
if:
9
(a) the FTB child turned 4 in the income year; and
10
(b) on the applicable day:
11
(i) the child is an FTB child of the individual; and
12
(ii) the individual, or the individual's partner, is receiving a
13
social security pension, a social security benefit, a
14
service pension or income support supplement; and
15
(c) the individual, or the individual's partner, is a parent of the
16
child on the last day of the income year.
17
Other FTB recipients
18
(2) The Secretary must disregard clause 38A of Schedule 1 in relation
19
to an individual, an FTB child of the individual and a particular
20
day or days (each of which is an applicable day) in an income year
21
if:
22
(a) the FTB child turned 4 in the income year; and
23
(b) on the applicable day:
24
(i) the child is an FTB child of the individual; and
25
(ii) the individual, or the individual's partner, is receiving a
26
social security pension, a social security benefit, a
27
service pension or income support supplement; and
28
(c) the child is an FTB child of the individual on at least 182
29
days in the income year, including the last day of the income
30
year; and
31
(d) neither the individual, nor the individual's partner, is a parent
32
of the child on the last day of the income year.
33
Schedule 6 Other amendments
38 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Exception--health checks
1
(2A) However, the Secretary must not disregard clause 38A of
2
Schedule 1 as mentioned in subsection (1) or (2) if:
3
(a) at any time before the end of the second income year after the
4
income year in which the FTB child turned 4, the Secretary
5
becomes aware of information suggesting that one of the
6
following subparagraphs applies:
7
(i) the FTB child meets the health check requirement (see
8
subsection (4));
9
(ii) the FTB child is in a class exempted from the health
10
check requirement by a determination under
11
subsection (6);
12
(iii) the FTB child is in a class that is taken to meet the
13
health check requirement by a determination under
14
subsection (7);
15
(iv) special circumstances exist in relation to the individual
16
or the individual's partner (or both) that make it
17
inappropriate for the individual, and the individual's
18
partner, to arrange for the FTB child to meet the health
19
check requirement; and
20
(b) at any time, the Secretary is satisfied that one of those
21
subparagraphs applied before the end of that second income
22
year.
23
8 Subsection 61A(3) (heading)
24
Repeal the heading, substitute:
25
Death of the FTB child
26
9 Subsection 61A(3)
27
Omit "However, subsection (1) or (2) does", substitute
28
"Subsections (1), (2) and (2A) do".
29
10 Application--items 7, 8 and 9
30
The amendments made by items 7, 8 and 9 apply in relation to an
31
individual's eligibility for FTB Part A supplement in the 2012-13
32
income year and later income years.
33
11 Subsection 63(4) (table item 2)
34
Other amendments Schedule 6
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 39
Omit "clause 30", substitute "clauses 30 and 31A".
1
12 Paragraph 65(2)(a)
2
After "study", insert "or studying overseas full-time".
3
13 Application--item 12
4
The amendment made by item 12 applies in relation to deaths occurring
5
on or after the commencement of that item.
6
14 At the end of subparagraph 108(1)(c)(ii)
7
Add "and".
8
15 After paragraph 108(1)(c)
9
Insert:
10
(d) subsection (1A) does not apply in relation to the individual;
11
16 After subsection 108(1)
12
Insert:
13
Cases involving members of a couple
14
(1A)
If:
15
(a) the Secretary pays a clean energy advance to an individual in
16
circumstances where the Secretary determined the individual
17
is entitled to the advance under section 103 and where the
18
amount of the advance is not worked out under subsection
19
105(6); and
20
(b) the decision day (see subsection 105(1)) is before 1 July
21
2013; and
22
(c) on the decision day, the individual is a member of a couple;
23
and
24
(d) on a day (the trigger day) after the decision day and before
25
1 July 2013, the individual's circumstances change; and
26
(e) the individual is entitled to a further payment of clean energy
27
advance in accordance with an instrument made under
28
subsection (1B);
29
then the amount of the individual's further clean energy advance is
30
worked out in accordance with an instrument made under
31
subsection (1B) (which may be nil).
32
Schedule 6 Other amendments
40 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
(1B) The Minister may, by legislative instrument:
1
(a) specify the circumstances in which individuals are entitled to
2
further payments of clean energy advances for the purposes
3
of subsection (1A); and
4
(b) specify a method for working out the amount of further clean
5
energy advances for the purposes of subsection (1A).
6
17 Subsection 108(2) (heading)
7
Repeal the heading.
8
18 Paragraph 108(2)(a)
9
Omit "(the original payment)".
10
19 Paragraph 108(2)(c)
11
After "on a day", insert "(the trigger day)".
12
20 Clause 24G of Schedule 1 (method statement, after step 1)
13
Insert:
14
Step 1A. Work out the individual's above base clean energy
15
supplement amount for the maintenance income using
16
clause 24HA.
17
21 After clause 24H of Schedule 1
18
Insert:
19
24HA How to work out an individual's above base clean energy
20
supplement amount
21
The
individual's
above base clean energy supplement amount for
22
the maintenance income is the difference between:
23
(a) the individual's clean energy supplement (Part A) under
24
Subdivision A of Division 2AA of Part 5 (clause 38AA) for
25
the FTB children of the individual in respect of whom the
26
individual, or the individual's partner, is entitled to apply for
27
maintenance income from the maintenance payer; and
28
(b) the individual's clean energy supplement (Part A) under
29
Subdivision B of Division 2AA of Part 5 (clause 38AF) for
30
Other amendments Schedule 6
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 41
those children (assuming that the individual's Part A rate
1
were calculated under Part 3).
2
22 Clause 24L of Schedule 1 (formula)
3
Repeal the formula, substitute:
4
Above base
Above base
RA
clean energy
standard amount
MIFA
amount
2
supplement
amount for
for the
for the income
amount for
the income
income
the income
×
+
+
+
5
23 Clause 24N of Schedule 1 (method statement, after step 4)
6
Insert:
7
Step 4A. Work out the individual's clean energy supplement
8
amount for the maintenance income using clause 24RA.
9
24 After clause 24R of Schedule 1
10
Insert:
11
24RA How to work out an individual's clean energy supplement
12
amount
13
The
individual's
clean energy supplement amount for the
14
maintenance income is the individual's clean energy supplement
15
(Part A) under Subdivision A of Division 2AA of Part 5
16
(clause 38AA) for the FTB children of the individual in respect of
17
whom the individual, or the individual's partner, is entitled to
18
apply for maintenance income from the maintenance payer.
19
25 Application--items 20 to 24
20
The amendments made by items 20 to 24 apply in relation to the
21
2013-14 income year and later income years.
22
A New Tax System (Family Assistance) (Administration) Act
23
1999
24
26 After subsection 21(1)
25
Schedule 6 Other amendments
42 Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012
Insert:
1
(1A) A determination under paragraph 19(a) may be expressed to come
2
into force on a day before it is made (but not earlier than the day
3
the claim concerned is made).
4
27 Application--item 26
5
The amendment made by item 26 applies in relation to determinations
6
made on or after the commencement of that item.
7
28 Paragraph 65J(2)(a)
8
After "108(1)", insert ", (1A)".
9
29 Subsection 93A(6) (paragraph (a) of the definition of
10
family assistance payment)
11
Repeal the paragraph, substitute:
12
(a) a payment of family tax benefit, baby bonus, child care
13
benefit or family tax benefit advance; or
14
30 Subsection 107(3B)
15
Omit "subsection 61A(1) or (2)", substitute "subsections 61A(1), (2)
16
and (2A)".
17
31 Paragraph 109D(4)(e)
18
Omit "subsection 61A(1) or (2)", substitute "subsections 61A(1), (2)
19
and (2A)".
20
32 Paragraph 109E(3)(e)
21
Omit "subsection 61A(1) or (2)", substitute "subsections 61A(1), (2)
22
and (2A)".
23
Social Security Act 1991
24
33 Paragraph 1061ZK(4)(b)
25
Repeal the paragraph, substitute:
26
(b) the person's daily rate of family tax benefit consists of, or
27
includes, a Part A rate calculated under Part 2 or 3A of
28
Schedule 1 to the Family Assistance Act that is greater than
29
Other amendments Schedule 6
Family Assistance and Other Legislation Amendment Bill 2012 No. , 2012 43
nil (disregarding reductions (if any) under clause 5 of that
1
Schedule); and
2