Commonwealth of Australia Bills

[Index] [Search] [Download] [Related Items] [Help]


This is a Bill, not an Act. For current law, see the Acts databases.


FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS AND OTHER LEGISLATION AMENDMENT (FURTHER ELECTION COMMITMENTS AND OTHER MEASURES) BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Families, Housing, Community Services
and Indigenous Affairs and Other
Legislation Amendment (Further
Election Commitments and Other
Measures) Bill 2011
No. , 2011
(Families, Housing, Community Services and Indigenous Affairs)
A Bill for an Act to amend the law relating to
family assistance, child support and social security,
and for related purposes
i Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
2
Schedule 1--Family tax benefit advance
3
Part 1--Amendments
3
A New Tax System (Family Assistance) Act 1999
3
A New Tax System (Family Assistance) (Administration) Act 1999
14
Part 2--Application and transitional
25
Part 3--Transitional advance payment
26
Schedule 2--Health checks for young FTB children
27
A New Tax System (Family Assistance) Act 1999
27
A New Tax System (Family Assistance) (Administration) Act 1999
30
Schedule 3--Determinations of adjusted taxable income
33
Child Support (Assessment) Act 1989
33
Schedule 4--Notice of payments of recompense for personal
injuries
39
Social Security Act 1991
39
Schedule 5--Other amendments
49
A New Tax System (Family Assistance) Act 1999
49
A New Tax System (Family Assistance) (Administration) Act 1999
52
Child Support (Assessment) Act 1989
54
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
1
A Bill for an Act to amend the law relating to
1
family assistance, child support and social security,
2
and for related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Families, Housing, Community
6
Services and Indigenous Affairs and Other Legislation Amendment
7
(Further Election Commitments and Other Measures) Act 2011.
8
2 Commencement
9
(1) Each provision of this Act specified in column 1 of the table
10
commences, or is taken to have commenced, in accordance with
11
2 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
column 2 of the table. Any other statement in column 2 has effect
1
according to its terms.
2
3
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedules 1 to
3
1 July 2011.
1 July 2011
3. Schedule 4
The day this Act receives the Royal Assent.
4. Schedule 5
1 July 2011.
1 July 2011
Note:
This table relates only to the provisions of this Act as originally
4
enacted. It will not be amended to deal with any later amendments of
5
this Act.
6
(2) Any information in column 3 of the table is not part of this Act.
7
Information may be inserted in this column, or information in it
8
may be edited, in any published version of this Act.
9
3 Schedule(s)
10
Each Act that is specified in a Schedule to this Act is amended or
11
repealed as set out in the applicable items in the Schedule
12
concerned, and any other item in a Schedule to this Act has effect
13
according to its terms.
14
15
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
3
Schedule 1--Family tax benefit advance
1
Part 1--Amendments
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 3(1) (definition of FTB advance rate)
4
Repeal the definition.
5
2 Subsection 3(1)
6
Insert:
7
repayment period, in relation to a family tax benefit advance that is
8
paid to an individual, has the meaning given by subclause 40(3) of
9
Schedule 1.
10
3 Subsection 3(1) (definition of standard advance period)
11
Repeal the definition.
12
4 Subsection 3(1)
13
Insert:
14
standard reduction, in relation to a family tax benefit advance, has
15
the meaning given by clause 41 of Schedule 1.
16
5 Paragraph 21(1)(c)
17
After "Part 4", insert "but disregarding reductions (if any) under
18
clause 5 or 25A of Schedule 1".
19
6 Clause 5 of Schedule 1
20
Repeal the clause, substitute:
21
5 Family tax benefit advance to individual
22
(1)
If:
23
(a) an individual is entitled to be paid family tax benefit by
24
instalment; and
25
(b) the individual is paid a family tax benefit advance; and
26
Schedule 1 Family tax benefit advance
Part 1 Amendments
4 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(c) the individual has not repaid the whole of the advance; and
1
(d) the amount of unrepaid family tax benefit advance is not an
2
FTB advance debt;
3
then, subject to clauses 44 and 49, the individual's Part A rate (as
4
reduced (if at all) under clauses 38J and 38K) is to be reduced in
5
accordance with Division 4 of Part 5 (clauses 40 to 51).
6
(2) If an individual satisfies paragraphs (1)(a) to (d) for more than one
7
family tax benefit advance, the individual's Part A rate is to be
8
reduced under subclause (1) for each of those advances.
9
7 Clause 25A of Schedule 1
10
Repeal the clause, substitute:
11
25A Family tax benefit advance to individual
12
(1)
If:
13
(a) an individual is entitled to be paid family tax benefit by
14
instalment; and
15
(b) the individual is paid a family tax benefit advance; and
16
(c) the individual has not repaid the whole of the advance; and
17
(d) the amount of unrepaid family tax benefit advance is not an
18
FTB advance debt;
19
then, subject to clauses 44 and 49, the individual's Part A rate is to
20
be reduced in accordance with Division 4 of Part 5 (clauses 40 to
21
51).
22
(2) If an individual satisfies paragraphs (1)(a) to (d) for more than one
23
family tax benefit advance, the individual's Part A rate is to be
24
reduced under subclause (1) for each of those advances.
25
8 At the end of Part 5 of Schedule 1
26
Add:
27
Division 4--Reduction for family tax benefit advance
28
40 Reduction for family tax benefit advance
29
(1) Subject to subclause (2) and clauses 43 and 44, the amount by
30
which an individual's Part A rate is to be reduced under clause 5 or
31
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
5
25A to repay a family tax benefit advance is worked out using the
1
following formula:
2
Amount of unrepaid family tax benefit advance
365
Remaining days in the repayment period
×
3
Member of a couple in a blended family
4
(2) If a determination under section 28 that an individual is eligible for
5
a percentage (the section 28 percentage) of the family tax benefit
6
for FTB children of the individual is in force, the amount by which
7
the individual's Part A rate is to be reduced under clause 5 or 25A
8
to repay the family tax benefit advance is worked out using the
9
following formula:
10
Amount worked out under subclause (1)
Section 28 percentage
11
Meaning of repayment period
12
(3)
The
repayment period in relation to a family tax benefit advance
13
that is paid to an individual:
14
(a)
begins
on:
15
(i) the first day of the instalment period after the individual
16
is paid the family tax benefit advance; or
17
(ii) if it is not practicable for the reduction to start on the
18
day referred to in subparagraph (i)--the first day on
19
which it is practicable to reduce the individual's Part A
20
rate; or
21
(iii) if the determination of the individual's entitlement to
22
the family tax benefit advance is a determination
23
referred to in subsection 35B(3) of the Family
24
Assistance Administration Act (regular family tax
25
benefit advances)--the day the determination is made;
26
or
27
(iv) such other day determined by the Secretary under this
28
Division; and
29
(b) is a period of 182 days or such other period determined by
30
the Secretary under this Division.
31
Schedule 1 Family tax benefit advance
Part 1 Amendments
6 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
41 Standard reduction
1
(1) Subject to subclause (2), the standard reduction for a family tax
2
benefit advance is the amount worked out using the following
3
formula:
4
Original amount of the family tax benefit advance
365
Original repayment period
×
5
Member of a couple in a blended family
6
(2) If a determination under section 28 that an individual is eligible for
7
a percentage (the section 28 percentage) of the family tax benefit
8
for FTB children of the individual is in force, the standard
9
reduction for a family tax benefit advance paid to the individual is
10
the amount worked out using the following formula:
11
Amount worked out under subclause (1)
Section 28 percentage
12
Meaning of original repayment period
13
(3)
The
original repayment period for a family tax benefit advance is
14
a period of 182 days, unless the Secretary has determined a
15
different period for the advance under clause 42 or 51.
16
42 Secretary determines shorter repayment period
17
When determining an individual's entitlement to a family tax
18
benefit advance under section 35A of the Family Assistance
19
Administration Act, the Secretary may determine that the
20
repayment period for the family tax benefit advance is a period of
21
less than 182 days, if the Secretary is satisfied that it is appropriate
22
to determine the shorter repayment period having regard to:
23
(a) circumstances affecting the individual's eligibility for family
24
tax benefit; and
25
(b) circumstances affecting the rate of family tax benefit that the
26
individual is entitled to be paid.
27
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
7
43 Part A rate insufficient to cover reduction--single family tax
1
benefit advance
2
(1) This clause applies if:
3
(a) under clause 5 or 25A, the individual's Part A rate is to be
4
reduced to repay a family tax benefit advance (the unrepaid
5
advance); and
6
(b) the individual's Part A rate is not to be reduced under
7
clause 5 or 25A to repay any other family tax benefit
8
advance; and
9
(c) the amount by which the individual's Part A rate would be
10
reduced under clause 5 or 25A to repay the unrepaid advance
11
would exceed the amount of the individual's Part A rate
12
before reduction (the unreduced Part A rate), if the amount
13
were worked out under clause 40.
14
(2) Subject to clause 45, the Secretary must determine that the number
15
of days in the repayment period for the unrepaid advance is to be
16
increased so that the individual's Part A rate is reduced under
17
clause 5 or 25A by an amount that is no more than the individual's
18
unreduced Part A rate.
19
(3) If the individual's unreduced Part A rate later exceeds the amount
20
by which the individual's Part A rate would be reduced under
21
clause 40, the Secretary may determine that the number of days in
22
the repayment period for the unrepaid advance is to be decreased.
23
(4) However, the amount by which the individual's Part A rate is to be
24
reduced as a result of a determination under subclause (3) must be
25
no more than the standard reduction.
26
Note:
The individual may also request that the Secretary determine a shorter
27
or longer repayment period under clause 46 or 47.
28
44 Part A rate insufficient to cover reduction--multiple family tax
29
benefit advances
30
(1) This clause applies if:
31
(a) under clause 5 or 25A, the individual's Part A rate is to be
32
reduced to repay more than one family tax benefit advance
33
(the unrepaid advances); and
34
Schedule 1 Family tax benefit advance
Part 1 Amendments
8 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(b) the sum of the amounts by which the individual's Part A rate
1
would be reduced under clause 5 or 25A to repay the
2
unrepaid advances would exceed the amount of the
3
individual's Part A rate before reduction (the unreduced Part
4
A rate), if the amounts were worked out under clause 40.
5
(2) Subject to clause 45, the amount by which the individual's Part A
6
rate is to be reduced under clause 5 or 25A to repay the unrepaid
7
advances is worked out using the following method statement:
8
Method statement
9
Step 1. Take each advance, in the order in which the advances
10
were paid.
11
Step 2. If the unreduced Part A rate, less any amounts by which
12
the individual's Part A rate has been reduced under a
13
previous application of this step, equals or exceeds the
14
standard reduction for the advance, the individual's Part
15
A rate is to be reduced by an amount equal to the
16
standard reduction.
17
Step 3. If the unreduced Part A rate, less any amounts by which
18
the individual's Part A rate has been reduced under a
19
previous application of step 2, does not equal or exceed
20
the standard reduction for the advance (but is greater than
21
nil), the Secretary must determine that the number of
22
days in the repayment period for the advance is to be
23
increased so that the individual's Part A rate is reduced
24
by an amount that is no more than the remainder.
25
Step 4. If the unreduced Part A rate, less any amounts by which
26
the individual's Part A rate has been reduced under a
27
previous application of step 2 or step 3, is nil, the
28
Secretary must determine that the repayment period for
29
the advance is to be suspended while the determination is
30
in force.
31
(3) The Secretary may vary a determination made under step 3 of the
32
method statement in subclause (2).
33
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
9
(4) The Secretary may revoke a determination made under step 4 of
1
the method statement in subclause (2).
2
(5) Subject to clause 45, if the Secretary revokes a determination made
3
under step 4 of the method statement in subclause (2) in relation to
4
a family tax benefit advance, the Secretary must determine the
5
number of days remaining in the repayment period for the advance.
6
(6) The Secretary must not vary a determination under subclause (3),
7
or make a determination under subclause (5), in relation to a family
8
tax benefit advance so that the amount by which the individual's
9
Part A rate is to be reduced under clause 5 or 25A to repay the
10
advance is more than the standard reduction.
11
45 Part A rate insufficient to cover reduction--discretion to create
12
FTB advance debt
13
(1) The Secretary may, instead of making a determination under
14
subclause 43(2), step 3 of the method statement in subclause 44(2)
15
or under subclause 44(5), determine that the amount of unrepaid
16
family tax benefit advance is to be a debt.
17
Note:
See subsection 71A(7) of the Family Assistance Administration Act.
18
(2) However, the Secretary must not make a determination under
19
subclause (1) unless the individual's Part A rate before reduction
20
under clause 5 or 25A is less than the amount that would, under
21
clause 26, be the FTB child rate for an FTB child who had not
22
turned 18 if:
23
(a) the individual's Part A rate were required to be worked out
24
using Part 3 of this Schedule; and
25
(b) clause 27 did not apply.
26
46 Changing the repayment period--individual requests shorter
27
period
28
Request for shorter repayment period
29
(1) The Secretary may determine that the number of days in a
30
repayment period for a family tax benefit advance paid to an
31
individual is to be decreased if:
32
Schedule 1 Family tax benefit advance
Part 1 Amendments
10 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(a) the individual has made a request in accordance with
1
subclause (2) for a shorter repayment period; and
2
(b) the Secretary is satisfied that the individual would not suffer
3
severe financial hardship if the number of days in the
4
repayment period were decreased as determined.
5
(2) The request must be made in a form and manner, contain any
6
information, and be accompanied by any documents, required by
7
the Secretary.
8
Request for variation of the determination
9
(3) On the request of the individual, the Secretary may, in writing,
10
vary the determination so as to increase the number of days in the
11
repayment period.
12
(4) However, the Secretary must not vary the determination under
13
subclause (3) if, as a result of the variation, the amount by which
14
the individual's Part A rate is to be reduced under clause 5 or 25A
15
would be less than the standard reduction.
16
Note:
If, after a variation under subclause (3), the reduction in the
17
individual's Part A rate under clause 5 or 25A would cause the
18
individual to suffer severe financial hardship, the individual may
19
request a longer repayment period under clause 47.
20
47 Changing the repayment period--individual requests longer
21
period
22
Request for longer repayment period
23
(1) The Secretary may determine that the number of days in a
24
repayment period for a family tax benefit advance paid to an
25
individual is to be increased if:
26
(a) the individual has made a request in accordance with
27
subclause (2) for a longer repayment period; and
28
(b) the Secretary is satisfied that:
29
(i) special circumstances relevant to the repayment of the
30
advance exist in relation to the individual that could not
31
reasonably have been foreseen at the time of the
32
individual's request for a family tax benefit advance;
33
and
34
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
11
(ii) the individual would suffer severe financial hardship if
1
the number of days in the repayment period were not
2
increased as determined.
3
(2) The request must be made in a form and manner, contain any
4
information, and be accompanied by any documents, required by
5
the Secretary.
6
Secretary may vary the determination
7
(3) The Secretary may, in writing, vary the determination so as to
8
reduce the number of days in the repayment period but only if:
9
(a) the Secretary is satisfied that the individual would not suffer
10
severe financial hardship because of the variation; and
11
(b) the amount by which the individual's Part A rate is to be
12
reduced under clause 5 or 25A, as a result of the variation, is
13
not greater than the standard reduction.
14
48 Changing the repayment period--recalculation of amount of
15
unrepaid family tax benefit advance
16
(1) This clause applies if, during the repayment period for a family tax
17
benefit advance, the amount of the family tax benefit advance that
18
is unrepaid is increased, due to a variation in a determination, or a
19
variation or substitution of a decision on review (other than a
20
variation under subsection 28(2) or (6) of the Family Assistance
21
Administration Act), so that the amount by which the individual's
22
Part A rate is to be reduced under clause 5 or 25A is an amount
23
that is more than the standard reduction.
24
(2) The Secretary must determine that the number of days in a
25
repayment period is to be increased so that the amount by which
26
the individual's Part A rate is to be reduced under clause 5 or 25A
27
is an amount that is no more than the standard reduction.
28
Note:
The individual may also request that the Secretary determine a shorter
29
or longer repayment period under clause 46 or 47.
30
Schedule 1 Family tax benefit advance
Part 1 Amendments
12 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
49 Suspension of repayment period
1
Request for suspension of repayment period
2
(1) The Secretary may determine that the repayment period for a
3
family tax benefit advance paid to an individual is to be suspended
4
while the determination is in force.
5
(2) However, the Secretary may only make a determination under
6
subclause (1) if:
7
(a) the individual has made a request in accordance with
8
subclause (3) for the repayment period to be suspended; and
9
(b) the Secretary is satisfied that:
10
(i) special circumstances relevant to the repayment of the
11
advance exist in relation to the individual that could not
12
reasonably have been foreseen at the time of the
13
individual's request for a family tax benefit advance;
14
and
15
(ii) the individual would suffer severe financial hardship if
16
the individual's Part A rate were to be reduced for that
17
period.
18
(3) The request must be made in a form and manner, contain any
19
information, and be accompanied by any documents, required by
20
the Secretary.
21
Secretary may revoke the suspension
22
(4) The Secretary may in writing, at any time, revoke the
23
determination, but only if the Secretary is satisfied that the
24
individual would not suffer severe financial hardship from the
25
individual's Part A rate being reduced under clause 5 or 25A as a
26
result of the revocation.
27
Determination of repayment period on revocation of suspension
28
(5) If the Secretary revokes the determination, the Secretary must
29
determine the number of days remaining in the repayment period
30
so that the amount by which the individual's Part A rate is to be
31
reduced under clause 5 or 25A is an amount that is no more than
32
the standard reduction.
33
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
13
Note:
The individual may also request that the Secretary determine a shorter
1
or longer repayment period under clause 46 or 47.
2
50 Repayment of family tax benefit advance by another method
3
(1) The Secretary may determine that an individual may repay all or
4
part of an amount of unrepaid family tax benefit advance by a
5
method other than by reduction under clause 5 or 25A if:
6
(a) the individual has made a request in accordance with
7
subclause (2); and
8
(b) the method is acceptable to both the individual and the
9
Secretary.
10
(2) The request must be made in a form and manner, contain any
11
information, and be accompanied by any documents, required by
12
the Secretary.
13
51 Recalculation of amount of unrepaid family tax benefit advance
14
(1) This clause applies if:
15
(a) an individual is paid a family tax benefit advance (the old
16
advance); and
17
(b) the individual's Part A rate has been reduced under clause 5
18
or 25A to repay the old advance; and
19
(c) the repayment period for the old advance has expired; and
20
(d) due to a variation in a determination, or a variation or
21
substitution of a decision on review (other than a variation
22
under subsection 28(2) or (6) of the Family Assistance
23
Administration Act), the reduction in the individual's Part A
24
rate under clause 5 or 25A has not been sufficient to repay
25
the old advance; and
26
(e) at the time of the variation of the determination, or the
27
variation or substitution of the decision on review:
28
(i) the individual is entitled to be paid family tax benefit by
29
instalment; and
30
(ii) the individual's Part A rate is greater than nil (before
31
reduction under clause 5 or 25A).
32
Note:
If a variation or review occurs during the repayment period for a
33
family tax benefit advance, the Secretary may be required to make a
34
determination under clause 48.
35
Schedule 1 Family tax benefit advance
Part 1 Amendments
14 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(2) The Secretary must determine that the individual is to be taken to
1
have been paid a family tax benefit advance (the new advance)
2
equal to the amount of the old advance left unrepaid on the day on
3
which the Part A rate is recalculated.
4
(3) If an individual is taken to have been paid a new advance under
5
subclause (2), the individual is taken to have repaid the old
6
advance.
7
(4) The Secretary must determine the repayment period for the new
8
advance and the day on which the repayment period is to begin.
9
(5) The Secretary must not make a determination under subclause (4)
10
that would cause the individual to suffer severe financial hardship.
11
(6) The Secretary may vary or revoke a determination made under
12
subclause (2) or (4), if a subsequent variation in the determination,
13
or a variation or substitution of the decision on review, occurs.
14
A New Tax System (Family Assistance) (Administration) Act
15
1999
16
9 Subsection 3(1)
17
Insert:
18
advance assessment day, in relation to a family tax benefit
19
advance, has the meaning given by subsection 35A(3) and
20
paragraph 35B(3)(b).
21
10 Subsection 3(1)
22
Insert:
23
FTB advance debt has the meaning given by section 71A.
24
11 Subsection 3(1)
25
Insert:
26
maximum amount, in relation to a family tax benefit advance, has
27
the meaning given by section 35D.
28
12 Subsection 3(1)
29
Insert:
30
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
15
minimum amount, in relation to a family tax benefit advance that
1
is paid to an individual, means:
2
(a) 3.75% of the FTB child rate for one FTB child who is under
3
13 years of age worked out under clause 7 of Schedule 1 to
4
the Family Assistance Act (disregarding clauses 8 to 11 of
5
that Schedule); or
6
(b) if a determination under section 28 of that Act that the
7
individual is eligible for a percentage (the section 28
8
percentage) of the family tax benefit for FTB children of the
9
individual is in force--the section 28 percentage of the
10
paragraph (a) amount; or
11
(c) if the amount that would be the minimum amount under
12
paragraph (a) or (b) is not a number of whole cents--the
13
amount rounded down to the nearest cent.
14
13 Division 2 of Part 3
15
Repeal the Division, substitute:
16
Division 2--Payment of family tax benefit advances
17
Subdivision A--Request for family tax benefit advance
18
33 Request
19
(1) An individual may request a family tax benefit advance.
20
(2) If an individual makes a request for a family tax benefit advance
21
(the first advance) accompanied by a request under section 35B
22
(regular family tax benefit advances), the individual may also
23
request that entitlement to the first advance be determined on a
24
specified future day.
25
34 Form of request
26
(1) To be effective a request:
27
(a) must be made in a form and manner, contain any
28
information, and be accompanied by any documents required
29
by the Secretary; and
30
(b) must specify the amount of family tax benefit advance
31
sought; and
32
Schedule 1 Family tax benefit advance
Part 1 Amendments
16 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(c) the amount of family tax benefit advance sought must be at
1
least the minimum amount.
2
(2) If an effective request is made, the Secretary must determine the
3
request in accordance with this Division. If a request is not
4
effective, it is taken never to have been made.
5
35 Request may be withdrawn or varied
6
(1) An individual may withdraw or vary a request before the request is
7
determined.
8
(2) The individual may only do so in a manner determined by the
9
Secretary.
10
(3) If a request is withdrawn, it is taken never to have been made.
11
Subdivision B--Entitlement to family tax benefit advance
12
35A Entitlement to family tax benefit advance
13
(1) The Secretary must determine that an individual is entitled to be
14
paid a family tax benefit advance if:
15
(a) on the advance assessment day, the individual is entitled to
16
be paid family tax benefit by instalment; and
17
(b) the individual has made an effective request under section 34
18
for a family tax benefit advance; and
19
(c) on the advance assessment day, the individual's Part A rate
20
(disregarding clauses 5 and 25A of Schedule 1 to the Family
21
Assistance Act) is equal to or exceeds the amount that would,
22
under clause 26 of that Schedule, be the FTB child rate for an
23
FTB child who had not turned 18 if:
24
(i) the individual's Part A rate were required to be worked
25
out using Part 3 of that Schedule; and
26
(ii) clause 27 of that Schedule did not apply; and
27
(d) on the advance assessment day, the individual has at least one
28
FTB child; and
29
(e) on the advance assessment day, the amount of advance that
30
the individual would be entitled to is at least the minimum
31
amount; and
32
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
17
(f) the Secretary considers, on the basis of information available
1
to the Secretary on the advance assessment day, that the
2
individual will not suffer financial hardship from the
3
individual's Part A rate being reduced as a result of being
4
paid the advance; and
5
(g) on the advance assessment day, the individual is not excluded
6
from being paid a family tax benefit advance under
7
subsection (2).
8
(2) An individual is excluded from being paid a family tax benefit
9
advance if:
10
(a) an amount of family tax benefit advance paid to the
11
individual more than 12 months before the advance
12
assessment day has not been fully repaid; or
13
(b) an amount of family tax benefit advance paid to the
14
individual more than 12 months before the advance
15
assessment day is being repaid as a new advance due to a
16
determination under clause 51 of Schedule 1 to the Family
17
Assistance Act; or
18
(c) the individual owes a debt to the Commonwealth (whether
19
arising under this Act or not) that is:
20
(i) recoverable under Part 4 by means of deductions from
21
the individual's instalments of family tax benefit under
22
section 84 (unless that debt has been written off because
23
of subsection 95(4A) or (4B)); or
24
(ii) being recovered by deductions from the individual's
25
instalments of family tax benefit under section 227; or
26
(d) on the advance assessment day, the Secretary is prohibited
27
from making a payment of family tax benefit to the
28
individual under section 32AA or 32AD (non-payment for
29
non-lodgment of tax returns).
30
(3)
An
individual's
advance assessment day is the day the Secretary
31
determines the individual's entitlement to be paid a family tax
32
benefit advance.
33
(4) If the individual is not entitled to be paid a family tax benefit
34
advance under subsection (1), the Secretary must determine that
35
the individual is not entitled to the family tax benefit advance.
36
Schedule 1 Family tax benefit advance
Part 1 Amendments
18 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Subdivision C--Regular family tax benefit advances
1
35B Regular family tax benefit advances
2
(1) An individual who makes a request in accordance with section 34
3
for a family tax benefit advance of the minimum amount (the first
4
advance) may, when making the request, also request that a family
5
tax benefit advance of the minimum amount be paid to the
6
individual at regular intervals of 182 days.
7
(2) For the request for payment of a family tax benefit advance at
8
regular intervals to be effective, the request must be made in a
9
form and manner, contain any information, and be accompanied by
10
any documents, required by the Secretary.
11
(3) If an individual makes an effective request under this section:
12
(a) the Secretary must make a determination under section 35A,
13
in relation to the individual's eligibility for a family tax
14
benefit advance of the minimum amount, at intervals that
15
would best facilitate payment in accordance with the request;
16
and
17
(b)
the
advance assessment day for a determination referred to in
18
paragraph (a) is:
19
(i) if the individual has not previously been paid a family
20
tax benefit advance requested under this section--the
21
day that falls immediately after the end of an interval of
22
182 days that began on the day the first advance was
23
paid; or
24
(ii) if the individual has previously been paid a family tax
25
benefit advance requested under this section--the day
26
that falls immediately after the end of the last of the
27
intervals of 182 days, the first of which began on the
28
day the first advance was paid.
29
(4) The Secretary must, in making a determination referred to in
30
subsection (3), treat paragraph 35A(1)(b) (requirement to make an
31
effective request) as having been satisfied if:
32
(a) the individual has made an effective request under this
33
section; and
34
(b) the request has not been withdrawn under subsection (6)
35
before the determination is made; and
36
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
19
(c) the individual has not failed to repay the last family tax
1
benefit advance paid in response to the request under
2
section 34 mentioned in subsection (1), or the request under
3
this section, within 182 days.
4
(5) A request under subsection (1) ceases to be effective if:
5
(a) the Secretary, in making a determination referred to in
6
subsection (3), determines that the individual is not entitled
7
to a family tax benefit advance; or
8
(b) the individual withdraws the request under subsection (6).
9
(6) An individual may, in a manner determined by the Secretary,
10
withdraw the request at any time.
11
Subdivision D--Amount of family tax benefit advance
12
35C Amount of family tax benefit advance
13
(1) The amount of the family tax benefit advance is the smaller of the
14
following amounts:
15
(a) the amount of advance sought;
16
(b) the maximum amount of advance payable to the individual
17
on the advance assessment day worked out under section 35D
18
less the original amount of each family tax benefit advance
19
paid to the individual that is unrepaid on that day.
20
(2) When working out the original amount of each family tax benefit
21
advance paid to the individual that is unrepaid for the purposes of
22
paragraph (1)(b), disregard clause 51 of Schedule 1 to the Family
23
Assistance Act.
24
(3) The Secretary may determine that the amount of the family tax
25
benefit advance is a lower amount than the amount that applies
26
under subsection (1) if the Secretary is satisfied that the individual
27
would suffer financial hardship if the individual's Part A rate were
28
reduced as a result of being paid that amount.
29
Schedule 1 Family tax benefit advance
Part 1 Amendments
20 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
35D Maximum amount of family tax benefit advance payable
1
(1) Subject to subsection (2), the maximum amount of family tax
2
benefit advance payable to the individual is set out in the following
3
table:
4
5
Maximum amount of family tax benefit advance
Item If 7.5% of the individual's adjusted
Part A rate is:
The individual's maximum
amount of family tax benefit
advance is:
1
greater than or equal to 23.3% of the
standard rate for a child under 13
23.3% of the standard rate for a
child under 13
2
less than 23.3% and greater than 7.5%
of the standard rate for a child under 13
7.5% of the individual's adjusted
Part A rate
3
less than or equal to 7.5% of the
standard rate for a child under 13
7.5% of the standard rate for a child
under 13
Member of a couple in a blended family
6
(2) If a determination under section 28 of the Family Assistance Act
7
that the individual is eligible for a percentage (the section 28
8
percentage) of the family tax benefit for FTB children of the
9
individual is in force, the maximum amount of family tax benefit
10
advance payable to the individual is the section 28 percentage of
11
the amount worked out for the individual under subsection (1).
12
Rounding
13
(3) Amounts worked out under this section must be rounded to the
14
nearest cent (rounding 0.5 cents upwards).
15
Definitions
16
(4) In this section:
17
adjusted Part A rate, in relation to an individual, means the
18
individual's Part A rate disregarding:
19
(a) clause 38A of Schedule 1 to the Family Assistance Act; and
20
(b) any reduction under clause 5 or 25A of that Schedule.
21
standard rate for a child under 13 means the FTB child rate for
22
one FTB child who is under 13 years of age worked out under
23
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
21
clause 7 of Schedule 1 to the Family Assistance Act (disregarding
1
clauses 8 to 11 of that Schedule).
2
Subdivision E--Payment of family tax benefit advance
3
35E Payment of advance
4
(1) If an individual is entitled to be paid a family tax benefit advance,
5
the Secretary must, at such time and in such manner as the
6
Secretary considers appropriate, pay the individual the advance.
7
(2) This section is subject to Part 4, Division 3 of Part 8B and
8
sections 225 and 226.
9
14 Section 71A
10
Repeal the section, substitute:
11
71A Debts arising in respect of family tax benefit advances
12
No entitlement to advance
13
(1)
If:
14
(a) a family tax benefit advance has been paid to an individual;
15
and
16
(b) the individual was not entitled to the advance;
17
the amount so paid is a debt due to the Commonwealth by the
18
individual.
19
Overpayment
20
(2)
If:
21
(a) an amount (the received amount) of family tax benefit
22
advance has been paid to an individual; and
23
(b) the received amount is greater than the amount (the correct
24
amount) of family tax benefit advance that should have been
25
paid to the individual under the family assistance law;
26
the difference between the received amount and the correct amount
27
is a debt due to the Commonwealth by the individual.
28
Schedule 1 Family tax benefit advance
Part 1 Amendments
22 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Debt arising during the repayment period for a family tax benefit
1
advance
2
(3)
If:
3
(a) an individual is paid a family tax benefit advance; and
4
(b) the repayment period for the advance has not expired; and
5
(c) one of the following occurs:
6
(i) the individual ceases to be entitled to be paid family tax
7
benefit by instalment;
8
(ii) the individual's Part A rate becomes nil (before
9
reduction under clause 5 or 25A of Schedule 1 to the
10
Family Assistance Act);
11
the amount of unrepaid family tax benefit advance becomes a debt
12
due to the Commonwealth by the individual.
13
Debt arising due to variation or review after the repayment period
14
for a family tax benefit advance has expired
15
(4) If:
16
(a) an individual is paid a family tax benefit advance; and
17
(b) the individual's Part A rate has been reduced under clause 5
18
or 25A of Schedule 1 to the Family Assistance Act to repay
19
the advance; and
20
(c) the repayment period for the advance has expired; and
21
(d) due to a variation in a determination, or a variation or
22
substitution of a decision on review (other than a variation
23
under subsection 28(2) or (6)), the reduction in the
24
individual's Part A rate under clause 5 or 25A of Schedule 1
25
to the Family Assistance Act has not been sufficient to repay
26
the advance; and
27
(e) at the time of the variation of the determination, or the
28
variation or substitution of the decision on review:
29
(i) the individual is not entitled to be paid family tax
30
benefit by instalment; or
31
(ii) the individual's Part A rate is nil (before reduction
32
under clause 5 or 25A of Schedule 1 to the Family
33
Assistance Act);
34
the amount of the family tax benefit advance left unrepaid as a
35
result of the variation of the determination, or the variation or
36
Family tax benefit advance Schedule 1
Amendments Part 1
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
23
substitution of the decision on review, becomes a debt due to the
1
Commonwealth by the individual.
2
Note:
If the individual is entitled to be paid family tax benefit by instalment
3
and has a Part A rate greater than nil, the unrepaid amount of the
4
advance is to be repaid by reductions in the individual's Part A rate
5
(see clause 51 of Schedule 1 to the Family Assistance Act).
6
Debt arising due to variation under subsection 28(2) or (6)
7
(5)
If:
8
(a) an individual is paid a family tax benefit advance; and
9
(b) the individual's Part A rate has been reduced under clause 5
10
or 25A of Schedule 1 to the Family Assistance Act to repay
11
the advance; and
12
(c) due to a variation in a determination of the individual's
13
entitlement to family tax benefit made under subsection 28(2)
14
or (6), the reduction in the individual's Part A rate under
15
clause 5 or 25A of Schedule 1 to the Family Assistance Act
16
has not been sufficient to repay the advance;
17
the amount of the family tax benefit advance left unrepaid as a
18
result of the variation of the determination becomes a debt due to
19
the Commonwealth by the individual.
20
(6) If a debt is created under subsection (5) and the Secretary varies
21
the determination of the individual's entitlement to family tax
22
benefit under subsection 28(3) or (4), the debt is taken never to
23
have been created.
24
Note:
If, after the variation, the individual's Part A rate was not sufficient to
25
repay the advance, the unrepaid amount of the advance is to be repaid
26
either by reductions in the individual's Part A rate (see clauses 48 and
27
51 of Schedule 1 to the Family Assistance Act) or as a debt under
28
subsection (3) or (4).
29
Debt arising due to determination under clause 45 of Schedule 1 to
30
the Family Assistance Act
31
(7)
If:
32
(a) an individual is paid a family tax benefit advance; and
33
(b) the Secretary determines under clause 45 of Schedule 1 to the
34
Family Assistance Act that the amount of the advance that is
35
unrepaid is to be a debt;
36
Schedule 1 Family tax benefit advance
Part 1 Amendments
24 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
the amount of the family tax benefit advance becomes a debt due to
1
the Commonwealth by the individual.
2
Meaning of FTB advance debt
3
(8) The debt due to the Commonwealth under subsection (1), (2), (3),
4
(4), (5) or (7) is an FTB advance debt.
5
15 After subparagraph 111(2)(a)(i)
6
Insert:
7
(ia)
subsection
34(1);
8
(ib)
subsection
35B(2);
9
16 At the end of paragraph 111(2)(a)
10
Add:
11
(xviii) subclause 46(2), 47(2), 49(3) or 50(2) of Schedule 1 to
12
the Family Assistance Act;
13
14
Family tax benefit advance Schedule 1
Application and transitional Part 2
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
25
Part 2--Application and transitional
1
17 Application
2
The amendments made by Part 1 of this Schedule apply to family tax
3
benefit advances requested on or after the commencement of Part 1.
4
18 Transitional--percentage of standard rate for a child
5
under 13 for 2011-12
6
For the purpose of subsection 35D(1) of the Family Assistance
7
Administration Act as inserted by this Schedule, 23.3% of the standard
8
rate for a child under 13 is taken to be $1000 for the 2011-12 financial
9
year.
10
19 Transitional--request for determination on a future day
11
A request under subsection 33(2) of the Family Assistance
12
Administration Act (as inserted by this Schedule) for a family tax
13
benefit advance to be determined on a specified future day may only be
14
made on or after 1 January 2012.
15
16
Schedule 1 Family tax benefit advance
Part 3 Transitional advance payment
26 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Part 3--Transitional advance payment
1
20 Transitional advance payment
2
(1)
This item applies if:
3
(a) an individual was paid a family tax benefit advance for the
4
individual's family tax benefit advance period that ended on
5
30 June 2011; and
6
(b) under paragraph 33(3)(b) of the Family Assistance
7
Administration Act as in effect immediately before the
8
commencement of this Schedule, the request for the advance
9
operated for a particular standard advance period and all
10
subsequent standard advance periods; and
11
(c) the individual had not withdrawn the request before 30 June
12
2011; and
13
(d) under clause 5 or 25A of Schedule 1 to the Family Assistance
14
Act as in effect immediately before the commencement of
15
this Schedule, the individual's Part A rate was reduced for
16
the period by the FTB advance rate.
17
(2)
On 1 July 2011, the individual is taken to have made an effective
18
request for a single family tax benefit advance under section 34 of the
19
Family Assistance Administration Act as inserted by this Schedule.
20
(3)
The individual's advance assessment day is taken to be 1 July 2011.
21
(4)
The amount of the family tax benefit advance is the smallest of the
22
following amounts:
23
(a)
$333.06;
24
(b) the maximum amount of advance payable to the individual
25
on the advance assessment day worked out under section 35D
26
of the Family Assistance Administration Act as inserted by
27
this Schedule;
28
(c) the amount determined by the Secretary under subsection
29
35C(3) of the Family Assistance Administration Act as
30
inserted by this Schedule.
31
(5)
Clauses 47 and 49 of Schedule 1 to the Family Assistance Act as
32
inserted by this Schedule do not apply to the advance.
33
Health checks for young FTB children Schedule 2
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
27
Schedule 2--Health checks for young FTB
1
children
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 "50T of the Family Assistance Administration Act", insert ",
7
section 61A of this Act".
8
2 Subsection 3(1) (subparagraph (b)(i) of the definition of
9
receiving)
10
After "those", insert "sections and".
11
3 After section 61
12
Insert:
13
61A FTB Part A supplement to be disregarded unless health check
14
requirement satisfied
15
Parents of FTB children
16
(1)
If:
17
(a) an individual has an FTB child who turned 4 in an income
18
year; and
19
(b) the following apply in relation to one or more days (each of
20
which is an applicable day) in that income year:
21
(i) the child is an FTB child of the individual;
22
(ii) the individual, or the individual's partner, is a parent of
23
the child;
24
(iii) the individual, or the individual's partner, is receiving a
25
social security pension, a social security benefit, a
26
service pension or income support supplement;
27
then the Secretary must disregard clause 38A of Schedule 1 in
28
relation to the individual, the FTB child and each applicable day
29
unless:
30
Schedule 2 Health checks for young FTB children
28 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(c) at any time before the end of the second income year after the
1
income year in which the FTB child turned 4, the Secretary
2
becomes aware of information suggesting that one of the
3
following subparagraphs applies:
4
(i) the FTB child meets the health check requirement (see
5
subsection (4));
6
(ii) the FTB child is in a class exempted from the health
7
check requirement by a determination under
8
subsection (6);
9
(iii) the FTB child is in a class that is taken to meet the
10
health check requirement by a determination under
11
subsection (7);
12
(iv) special circumstances exist in relation to the individual
13
or the individual's partner (or both) that make it
14
inappropriate for the individual, and the individual's
15
partner, to arrange for the FTB child to meet the health
16
check requirement; and
17
(d) at any time, the Secretary is satisfied that one of those
18
subparagraphs applied before the end of that second income
19
year.
20
Other FTB recipients
21
(2)
If:
22
(a) an individual has an FTB child who turned 4 in an income
23
year; and
24
(b) the following apply in relation to one or more days (each of
25
which is an applicable day) in that income year:
26
(i) the child is an FTB child of the individual;
27
(ii) neither the individual, nor the individual's partner, is a
28
parent of the child;
29
(iii) the individual, or the individual's partner, is receiving a
30
social security pension, a social security benefit, a
31
service pension or income support supplement; and
32
(c) the total number of applicable days in that income year is at
33
least 182 days; and
34
(d) one of the applicable days is the last day of that income year;
35
then the Secretary must disregard clause 38A of Schedule 1 in
36
relation to the individual, the FTB child and each applicable day
37
unless:
38
Health checks for young FTB children Schedule 2
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
29
(e) at any time before the end of the second income year after the
1
income year in which the FTB child turned 4, the Secretary
2
becomes aware of information suggesting that one of the
3
following subparagraphs applies:
4
(i) the FTB child meets the health check requirement (see
5
subsection (4));
6
(ii) the FTB child is in a class exempted from the health
7
check requirement by a determination under
8
subsection (6);
9
(iii) the FTB child is in a class that is taken to meet the
10
health check requirement by a determination under
11
subsection (7);
12
(iv) special circumstances exist in relation to the individual
13
or the individual's partner (or both) that make it
14
inappropriate for the individual, and the individual's
15
partner, to arrange for the FTB child to meet the health
16
check requirement; and
17
(f) at any time, the Secretary is satisfied that one of those
18
subparagraphs applied before the end of that second income
19
year.
20
Exception
21
(3) However, subsection (1) or (2) does not apply if the FTB child dies
22
before the end of the second income year after the income year in
23
which the child turned 4.
24
Health check requirement
25
(4) For the purposes of this section, the health check requirement for
26
a child is that the child must meet the requirements specified in an
27
instrument under subsection (5).
28
(5) The Minister may, by legislative instrument, specify requirements
29
relating to the health of children for the purposes of subsection (4).
30
Exempt class of children
31
(6) The Minister may, by legislative instrument, determine that
32
children included in a specified class are exempt from the health
33
check requirement.
34
Schedule 2 Health checks for young FTB children
30 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Children taken to meet health check requirement
1
(7) The Minister may, by legislative instrument, determine that
2
children included in a specified class are taken to meet the health
3
check requirement.
4
Relationship with section 32A of the Family Assistance
5
Administration Act
6
(8) This section does not limit section 32A of the Family Assistance
7
Administration Act (about disregarding the FTB Part A supplement
8
until the reconciliation conditions are satisfied).
9
Definition of parent
10
(9) In this section:
11
parent includes an adoptive parent and a relationship parent.
12
4 Application
13
The amendment made by item 3 applies in relation to the 2011-12
14
income year and later income years.
15
A New Tax System (Family Assistance) (Administration) Act
16
1999
17
5 Subsection 107(1)
18
Omit "subsection (3)", substitute "subsections (3), (3A) and (3B)".
19
6 After subsection 107(3)
20
Insert:
21
(3A) Subsection (1) does not limit the date of effect of a review
22
decision, in respect of an original decision that relates to the
23
payment to a person of family tax benefit by instalment, if the
24
following apply:
25
(a) under section 61A of the Family Assistance Act, the
26
Secretary disregarded clause 38A of Schedule 1 to that Act in
27
relation to the person, an FTB child of the person and a day;
28
(b) the review is undertaken because:
29
Health checks for young FTB children Schedule 2
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
31
(i) before the end of the second income year after the
1
income year in which the FTB child turned 4, the
2
Secretary becomes aware of information suggesting that
3
section 61A of that Act does not prevent that clause
4
being taken into account in relation to that person, that
5
FTB child and that day; and
6
(ii) at any time, the Secretary is satisfied that section 61A of
7
that Act does not prevent that clause being taken into
8
account in relation to that person, that FTB child and
9
that day.
10
(3B) Subsection (1) does not limit the date of effect of a review
11
decision, in respect of an original decision that relates to the
12
payment to a person of family tax benefit by instalment, if the
13
review is undertaken because of subsection 61A(1) or (2) of the
14
Family Assistance Act not applying in relation to the person
15
because of the operation of subsection 61A(3) of that Act.
16
7 At the end of subsection 109D(4)
17
Add:
18
; or (d) the family assistance is family tax benefit and the following
19
apply:
20
(i) under section 61A of the Family Assistance Act, the
21
Secretary disregarded clause 38A of Schedule 1 to that
22
Act in relation to the person, an FTB child of the person
23
and a day;
24
(ii) the Secretary is satisfied the application for review is
25
made because the person considers that section 61A of
26
that Act does not prevent that clause being taken into
27
account in relation to that person, that FTB child and
28
that day;
29
(iii) the application for review is made before the end of the
30
second income year after the income year in which that
31
FTB child turned 4; or
32
(e) the family assistance is family tax benefit and the application
33
for review is made because of subsection 61A(1) or (2) of the
34
Family Assistance Act not applying in relation to the person
35
because of the operation of subsection 61A(3) of that Act.
36
8 At the end of subsection 109E(3)
37
Schedule 2 Health checks for young FTB children
32 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Add:
1
; or (d) the following apply:
2
(i) under section 61A of the Family Assistance Act, the
3
Secretary disregarded clause 38A of Schedule 1 to that
4
Act in relation to the person mentioned in
5
paragraph (1)(a) of this section, an FTB child of the
6
person and a day;
7
(ii) the Secretary is satisfied the application for review is
8
made because the person considers that section 61A of
9
that Act does not prevent that clause being taken into
10
account in relation to that person, that FTB child and
11
that day;
12
(iii) the application for review is made before the end of the
13
second income year after the income year in which that
14
FTB child turned 4; or
15
(e) the application for review is made because of subsection
16
61A(1) or (2) of the Family Assistance Act not applying in
17
relation to the person mentioned in paragraph (1)(a) of this
18
section because of the operation of subsection 61A(3) of that
19
Act.
20
21
Determinations of adjusted taxable income Schedule 3
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
33
Schedule 3--Determinations of adjusted
1
taxable income
2
3
Child Support (Assessment) Act 1989
4
1 Subsection 5(1)
5
Insert:
6
ATI indexation factor has the meaning given by subsection
7
58AA(1).
8
2 At the end of section 5A
9
Add:
10
(5)
If:
11
(a) the Australian Statistician publishes the amount (the later
12
amount) referred to in subsection (1) for a relevant
13
September quarter; and
14
(b) the later amount is published in substitution for such an
15
amount for that quarter that was previously published by the
16
Australian Statistician;
17
the publication of the later amount is to be disregarded for the
18
purposes of this Act.
19
3 Section 55J
20
Omit:
21
·
The Registrar might make a determination of a parent's
22
adjusted taxable income if the parent has not lodged a tax
23
return.
24
substitute:
25
·
The Registrar may determine a parent's adjusted taxable
26
income in certain circumstances.
27
4 Subdivision B of Division 7 of Part 5 (heading)
28
Schedule 3 Determinations of adjusted taxable income
34 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Repeal the heading, substitute:
1
Subdivision B--Adjusted taxable income determined by
2
reference to taxable income etc.
3
5 Section 58
4
Repeal the section, substitute:
5
58 Determination by the Registrar of a parent's adjusted taxable
6
income
7
(1) This section applies if a parent is to be assessed in respect of the
8
costs of a child in relation to a child support period and either of
9
the following apply:
10
(a) the parent's taxable income for the last relevant year of
11
income in relation to the period has not been assessed under
12
an Income Tax Assessment Act;
13
(b) the Registrar is unable to ascertain whether or not the
14
parent's taxable income for that year has been so assessed.
15
Information or document in the possession of the Registrar etc.
16
(2)
If:
17
(a) the Registrar or the Commissioner of Taxation has
18
information (whether oral or written) or a document in his or
19
her possession; and
20
(b)
either:
21
(i) an amount is specified in that information or document
22
as the parent's adjusted taxable income for the last
23
relevant year of income; or
24
(ii) that information or document allows the amount of the
25
parent's adjusted taxable income for the last relevant
26
year of income to be worked out; and
27
(c) the Registrar is satisfied that the specified amount, or the
28
amount so worked out, is a reasonable approximation of the
29
parent's adjusted taxable income for that year;
30
the Registrar may determine that the specified amount, or the
31
amount so worked out, is the parent's adjusted taxable income for
32
that year.
33
Determinations of adjusted taxable income Schedule 3
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
35
Parent's taxable income assessed for the previous year of income
1
(3)
If:
2
(a) the parent's taxable income for a year of income has been
3
assessed under an Income Tax Assessment Act; and
4
(b) that year (the previous year) is the year of income before the
5
last relevant year of income;
6
the Registrar may determine that the parent's adjusted taxable
7
income for the last relevant year of income is the amount worked
8
out by multiplying the parent's adjusted taxable income for the
9
previous year by the ATI indexation factor.
10
Parent's taxable income assessed for an earlier year of income
11
(4)
If:
12
(a) the parent's taxable income for the previous year has not
13
been assessed under an Income Tax Assessment Act; but
14
(b) the parent's taxable income for an earlier year of income has
15
been so assessed;
16
the Registrar may determine that the parent's adjusted taxable
17
income for the last relevant year of income is the greater of the
18
following amounts:
19
(c) the amount worked out by multiplying the parent's adjusted
20
taxable income for the earlier year of income (or, if the
21
parent's taxable income has been so assessed for more than
22
one earlier year of income, the most recent of those years) by
23
the ATI indexation factor;
24
(d) the amount that is equal to two-thirds of the annualised
25
MTAWE figure for the relevant September quarter in relation
26
to the child support period.
27
Other circumstances
28
(5)
If:
29
(a) subsections (2), (3) and (4) do not apply in relation to the
30
parent; or
31
(b) the Registrar decides not to make a determination in relation
32
to the parent under one of those subsections;
33
the Registrar may determine that the parent's adjusted taxable
34
income for the last relevant year of income is an amount that is at
35
Schedule 3 Determinations of adjusted taxable income
36 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
least two-thirds of the annualised MTAWE figure for the relevant
1
September quarter in relation to the child support period.
2
58AA ATI indexation factor for determinations under section 58
3
(1)
The
ATI indexation factor is:
4
AWE amount for the September quarter of
the last relevant year of income
AWE amount for the September quarter of the tax return year
5
where:
6
AWE amount for a September quarter of a year of income means
7
the amount published for the reference period in the quarter by the
8
Australian Statistician in a document titled "Average Weekly
9
Earnings, Australia" (or, if that title changes, in a replacement
10
document) under the headings "Average Weekly Earnings--
11
Trend--Persons--All employees total earnings" (or, if any of
12
those headings change, under any replacement headings).
13
reference period in a September quarter of a year of income means
14
the period described by the Australian Statistician as the last pay
15
period ending on or before the third Friday of the middle month of
16
the quarter.
17
September quarter of a year of income means the quarter ending
18
on 30 September of that year.
19
tax return year means:
20
(a) if subsection 58(3) applies--the year of income before the
21
last relevant year of income in relation to a child support
22
period; or
23
(b) if subsection 58(4) applies--the earlier year of income that
24
applies under paragraph 58(4)(c).
25
(2) The ATI indexation factor is to be calculated to 3 decimal places
26
(rounding up if the fourth decimal place is 5 or more).
27
(3)
If:
28
(a) the Australian Statistician publishes an AWE amount (the
29
later amount) for a September quarter of a year of income;
30
and
31
Determinations of adjusted taxable income Schedule 3
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
37
(b) the later amount is published in substitution for an AWE
1
amount for that quarter that was previously published by the
2
Australian Statistician;
3
the publication of the later amount is to be disregarded for the
4
purposes of this section.
5
6 Section 150C
6
Repeal the section.
7
7 After subsection 155(2)
8
Insert:
9
(2A) Before the end of each calendar year, the Secretary must publish in
10
the Gazette the AWE amount (within the meaning of subsection
11
58AA(1)) for the quarter ending on 30 September of that year.
12
8 Subsection 155(3)
13
Omit "and (2)", substitute ", (2) and (2A)".
14
9 Application--subsection 5A(5) of the Child Support
15
(Assessment) Act 1989
16
Subsection 5A(5) of the Child Support (Assessment) Act 1989, as
17
inserted by this Schedule, applies in relation to the amount referred to in
18
subsection 5A(1) of that Act that is published before or after the
19
commencement of this item.
20
10 Application--subsection 58AA(3) of the Child Support
21
(Assessment) Act 1989
22
Subsection 58AA(3) of the Child Support (Assessment) Act 1989, as
23
inserted by this Schedule, applies in relation to an AWE amount (within
24
the meaning of subsection 58AA(1) of that Act, as inserted by this
25
Schedule) that is published before or after the commencement of this
26
item.
27
11 Saving provision
28
If:
29
(a) a determination was made under section 58 of the Child
30
Support (Assessment) Act 1989 before the commencement of
31
this item; and
32
Schedule 3 Determinations of adjusted taxable income
38 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
(b) the determination was in force immediately before that
1
commencement;
2
the determination has effect, after that commencement, as if it had been
3
made under section 58 of that Act as inserted by this Schedule.
4
5
Notice of payments of recompense for personal injuries Schedule 4
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
39
Schedule 4--Notice of payments of
1
recompense for personal injuries
2
3
Social Security Act 1991
4
1 Subsection 17(1)
5
Insert:
6
recompense for a personal injury has the meaning given by
7
subsection (7).
8
2 Subsection 17(6)
9
After "reference in", insert "Division 4 of".
10
3 After subsection 17(6)
11
Insert:
12
Recompense
13
(7)
Recompense for a personal injury means any of the following
14
payments made in respect of the injury:
15
(a) a payment of damages;
16
(b) a payment under a scheme of insurance or compensation
17
under a Commonwealth, State or Territory law, including a
18
payment under a contract entered into under such a scheme;
19
(c) a payment (with or without admission of liability) in
20
settlement of a claim for damages or a claim under such an
21
insurance scheme;
22
(d) any other compensation or damages payment.
23
It does not matter whether the payment is in a lump sum or a series
24
of periodic payments and whether it is made within or outside
25
Australia.
26
(7A) Paragraph (7)(d) does not apply to a compensation payment if the
27
recipient contributed towards the payment (through insurance
28
premiums, for example) and either:
29
(a) the agreement the contributions were made under does not
30
provide for amounts otherwise payable under the agreement
31
Schedule 4 Notice of payments of recompense for personal injuries
40 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
to be reduced or not payable because the recipient is eligible
1
for or receives compensation affected payments; or
2
(b) the agreement does so provide but the compensation payment
3
has been calculated without reference to the provision.
4
(7B) Despite subsections (1) and (7), a payment under a
5
Commonwealth, State or Territory law that provides for the
6
payment of compensation for a personal injury suffered as a result
7
of the commission of an offence is not recompense for the
8
purposes of this Act.
9
(7C) To avoid doubt, the definition of compensation in this section does
10
not apply to subsection (7), (7A) or (7B).
11
Income cut-out amount
12
Note:
The heading to section 17 is altered by inserting "notification and" after
13
"Compensation".
14
4 Part 3.14 (heading)
15
Repeal the heading, substitute:
16
Part 3.14--Compensation notification and recovery
17
5 Before subsection 1160(1)
18
Insert:
19
(1A) This Part requires notice to be given to the Secretary before certain
20
payments of recompense for personal injury are made, changed or
21
stopped.
22
6 After Division 2 of Part 3.14
23
Insert:
24
Notice of payments of recompense for personal injuries Schedule 4
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
41
Division 2A--Notice of payment of recompense for
1
personal injury
2
1167A Notice by payer
3
Notice of one-off payment or initial periodic payment
4
(1) At least 14 days before a person makes any of the following
5
payments, the person must give the Secretary notice, in a form
6
approved by the Secretary, of the proposed payment:
7
(a) a payment of a lump sum of recompense for a personal
8
injury;
9
(b) the first payment of a number of periodic payments of
10
recompense for a personal injury;
11
(c) a payment of arrears of periodic recompense for a personal
12
injury.
13
Note:
Failure to give notice as required by this subsection may result in the
14
person incurring a debt due to the Commonwealth if an overpayment
15
of a compensation affected payment is made: see section 1184EA.
16
Notice of change of periodic payments
17
(2) At least 14 days before a person makes a periodic payment of
18
recompense for a personal injury, the person must give the
19
Secretary notice, in a form approved by the Secretary, of the
20
proposed payment if:
21
(a) it is of an amount different from the amount of the most
22
recent periodic payment of recompense for that injury that
23
has been the subject of notice under this Division; or
24
(b) it is for a period longer or shorter than the period for which
25
the most recent periodic payment of recompense for that
26
injury that has been the subject of notice under this Division
27
was made.
28
Note:
Failure to give notice as required by this subsection may result in the
29
person incurring a debt due to the Commonwealth if an overpayment
30
of a compensation affected payment is made: see section 1184EA.
31
Schedule 4 Notice of payments of recompense for personal injuries
42 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Notice of final periodic payment
1
(3) At least 14 days before a person makes a periodic payment of
2
recompense for a personal injury, the person must give the
3
Secretary notice, in a form approved by the Secretary, of the
4
proposed payment if it is reasonable to expect that it will be the last
5
periodic payment by the person of recompense for the injury.
6
Note:
Failure to give notice as required by this subsection may result in the
7
person incurring a debt due to the Commonwealth if an overpayment
8
of a compensation affected payment is made: see section 1184EA.
9
Alternative operations of subsections (1), (2) and (3)
10
(4) Subsections (1), (2) and (3) also have the effect they would have if
11
each reference in those subsections to payment were limited to
12
payment:
13
(a) by a person (the payer) in Australia who is described in
14
column 1 of any of the items of the table; and
15
(b) to, at the request or direction of or on behalf of a person (the
16
payee) in or out of Australia who is described in column 2 of
17
that item; and
18
(c) in the circumstances described in column 3 of that item.
19
20
Payment covered by alternative operation of subsections (1), (2) and (3)
Column
1
Payer
Column 2
Payee
Column 3
Circumstances
1 A corporation to which
section 51(xx) of the
Constitution applies
Anyone Any
circumstances
2 An insurer
Anyone
Payment is under a
contract of insurance
3 Anyone
Person who claims or
receives a compensation
affected payment at any
time between:
(a) the injury first
becoming apparent or,
if it was caused by an
accident, the accident
occurring; and
(b) the payment being
Any circumstances
Notice of payments of recompense for personal injuries Schedule 4
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
43
Payment covered by alternative operation of subsections (1), (2) and (3)
Column
1
Payer
Column 2
Payee
Column 3
Circumstances
made
4 Anyone Anyone
Payment
affects:
(a) the payability of a
compensation
affected payment to
the payee or someone
else; or
(b) the amount of
compensation
affected payment
payable to the payee
or someone else
5 Anyone
Anyone
The payer or the payee is
in a Territory or the
payment is of
recompense for personal
injury suffered in a
Territory
(5) Subsection (4) does not limit the effect of subsections (1), (2) and
1
(3).
2
(6) This section does not apply to the extent that it is a law with
3
respect to State insurance other than State insurance extending
4
beyond the limits of the State concerned.
5
(7) In this section:
6
State insurance has the same meaning as in paragraph 51(xiv) of
7
the Constitution.
8
1167B Notice by insurer liable to indemnify payer
9
Notice of one-off payment or initial periodic payment
10
(1) At least 14 days before a person makes any of the following
11
payments, an insurer liable under a contract of insurance to
12
indemnify the person for the payment must give the Secretary
13
Schedule 4 Notice of payments of recompense for personal injuries
44 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
notice, in a form approved by the Secretary, of the proposed
1
payment:
2
(a) a payment of a lump sum of recompense for a personal
3
injury;
4
(b) the first payment of a number of periodic payments of
5
recompense for a personal injury;
6
(c) a payment of arrears of periodic recompense for a personal
7
injury.
8
Note:
Failure to give notice as required by this subsection may result in the
9
insurer incurring a debt due to the Commonwealth if an overpayment
10
of a compensation affected payment is made: see section 1184EA.
11
Notice of change of periodic payments
12
(2) At least 14 days before a person makes a periodic payment of
13
recompense for a personal injury, an insurer liable under a contract
14
of insurance to indemnify the person for the payment must give the
15
Secretary notice, in a form approved by the Secretary, of the
16
proposed payment if:
17
(a) it is of an amount different from the amount of the most
18
recent periodic payment of recompense for that injury that
19
has been the subject of notice under this Division; or
20
(b) it is for a period longer or shorter than the period for which
21
the most recent periodic payment of recompense for that
22
injury that has been the subject of notice under this Division
23
was made.
24
Note:
Failure to give notice as required by this subsection may result in the
25
insurer incurring a debt due to the Commonwealth if an overpayment
26
of a compensation affected payment is made: see section 1184EA.
27
Notice of final periodic payment
28
(3) At least 14 days before a person makes a periodic payment of
29
recompense for a personal injury that it is reasonable to expect will
30
be the last periodic payment by the person of recompense for the
31
injury, an insurer liable under a contract of insurance to indemnify
32
the person for the payment must give the Secretary notice, in a
33
form approved by the Secretary, of the proposed payment.
34
Note:
Failure to give notice as required by this subsection may result in the
35
insurer incurring a debt due to the Commonwealth if an overpayment
36
of a compensation affected payment is made: see section 1184EA.
37
Notice of payments of recompense for personal injuries Schedule 4
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
45
Limit on scope of this section
1
(4) This section does not apply to the extent that it is a law with
2
respect to State insurance other than State insurance extending
3
beyond the limits of the State concerned.
4
Note:
This section does not require an insurer liable under a contract of
5
insurance to indemnify a person for a payment to give notice of the
6
payment if the person has given notice of the payment: see
7
section 1167D.
8
(5) In this section:
9
State insurance has the same meaning as in paragraph 51(xiv) of
10
the Constitution.
11
1167C Content of notices
12
(1) For the purposes of this Division, the Secretary may approve forms
13
of notice of proposed payment of recompense for a personal injury
14
that require the provision of personal information about either or
15
both of the following:
16
(a) the person who suffered the injury;
17
(b) any person to whom, at whose request or on whose behalf the
18
payment is proposed to be made.
19
(2) The Secretary may approve different forms of notice for different
20
kinds of proposed payments of recompense for personal injuries.
21
(3) The Secretary may approve a form of notice of a proposed periodic
22
payment of recompense for a personal injury that requires the
23
provision of information about other periodic payments, or
24
proposed periodic payments, of recompense for the injury.
25
1167D Duplicate notice of payment not required
26
Payer need not notify if indemnifying insurer has
27
(1) Section 1167A does not require a person to give notice of a
28
proposed payment if an insurer liable under a contract of insurance
29
to indemnify the person for the payment has given notice under
30
section 1167B of the proposed payment.
31
Schedule 4 Notice of payments of recompense for personal injuries
46 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Indemnifying insurer need not notify if payer has
1
(2) Section 1167B does not require an insurer liable under a contract
2
of insurance to indemnify a person for a payment to give notice of
3
the proposed payment if the person has given notice under
4
section 1167A of the proposed payment.
5
7 Before section 1184F
6
Insert:
7
1184EA Liability for overpayment of compensation affected
8
payment attributable to failure to notify
9
(1) This section applies if:
10
(a) a person fails to give notice as required by section 1167A or
11
1167B; and
12
(b) one or more payments of one or more compensation affected
13
payments are made (before, on or after the failure to give
14
notice); and
15
(c) the total of the payments exceeds the amount (which may be
16
a nil amount) of those compensation affected payments that it
17
is reasonable to suppose would have been payable if the
18
person had given notice as required.
19
(2) The excess is a debt due by the person to the Commonwealth.
20
Note:
Section 1229 requires the Secretary to give the person notice of the
21
debt and explains when the debt is due and payable. Sections 1229A,
22
1229AA, 1229AB, 1229B and 1229C deal with interest and
23
administrative charge on the debt if it is not paid. Section 1230C and
24
Part 5.3 provide for recovery of the debt.
25
1184EB Payment of debt created by section 1184EA
26
Effect of payment of debt created by section 1184EA
27
(1) A payment of an amount of a debt due by a person (the
28
section 1184EA debtor) under section 1184EA relating to one or
29
more payments of compensation affected payments also discharges
30
that amount of:
31
(a) a debt due by another person under that section in relation to
32
the same payments of compensation affected payments; and
33
Notice of payments of recompense for personal injuries Schedule 4
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
47
(b) a debt due by the section 1184EA debtor or another person
1
under this Division (except section 1184EA) or Part 5.2 in
2
relation to the same payments of compensation affected
3
payments.
4
Other payment discharges debt created by section 1184EA
5
(2) The recovery of the full amount of a debt under this Division,
6
except section 1184EA, relating to one or more payments of
7
compensation affected payments discharges a debt under that
8
section relating to the same payments of compensation affected
9
payments.
10
8 Application of Division 2A of Part 3.14, and
11
sections 1184EA and 1184EB, of the Social Security Act
12
1991
13
(1)
Division 2A of Part 3.14, and sections 1184EA and 1184EB, of the
14
Social Security Act 1991 apply in relation to payments of recompense
15
on or after the commencing day, whether the liability or decision to
16
make the payments was incurred or made before, on or after that day.
17
(2)
Subitems (3) and (4) apply if one or more periodic payments of
18
recompense for a personal injury were made before the commencing
19
day and one or more periodic payments of recompense for that injury
20
are to be made on or after the commencing day.
21
(3)
Paragraphs 1167A(1)(b) and 1167B(1)(b) of the Social Security Act
22
1991 apply to the first of those payments to be made on or after the
23
commencing day as if it were the first payment of a number of periodic
24
payments of recompense for the injury.
25
(4)
If the first of the periodic payments of recompense for that injury to be
26
made on or after the commencing day:
27
(a) is of an amount different from the amount of the last periodic
28
payment of recompense for that injury made before the
29
commencing day; or
30
(b) is for a period longer or shorter than the period for which the
31
last periodic payment of recompense for that injury made
32
before the commencing day was made;
33
Schedule 4 Notice of payments of recompense for personal injuries
48 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
subsections 1167A(2) and 1167B(2) of the Social Security Act 1991
1
apply to the first of those payments to be made on or after the
2
commencing day as if the last periodic payment of recompense for that
3
injury made before the commencing day had been the subject of notice
4
under Division 2A of Part 3.14 of that Act.
5
(5)
In this item, commencing day means the later of:
6
(a) the day on which this Schedule commences; and
7
(b) 1 October 2011.
8
9 Subsection 1184K(1)
9
After "compensation", insert "or recompense".
10
10 After paragraph 1222(1)(b)
11
Insert:
12
(baa) debts owed to the Commonwealth under section 1184EA;
13
and
14
11 Subsection 1222(2) (after table item 1)
15
Insert:
16
1A 1184EA
(debt for failure to give
notice of recompense
payment)
legal proceedings
garnishee notice
1232
1233
12 Section 1230B
17
After "Sections", insert "1184EA,".
18
13 After subsection 1230C(3)
19
Insert:
20
(3A) A debt due to the Commonwealth under section 1184EA is
21
recoverable by the Commonwealth by either or both of the
22
following means:
23
(a)
legal
proceedings;
24
(b)
garnishee
notice.
25
26
Other amendments Schedule 5
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
49
Schedule 5--Other amendments
1
2
A New Tax System (Family Assistance) Act 1999
3
1 Paragraph 36(2)(ab)
4
Repeal the paragraph, substitute:
5
(ab)
either:
6
(i) the individual is the primary carer of the child at any
7
time within the period of 26 weeks starting on the day
8
of the child's birth; or
9
(ii) the individual is a member of a couple at any time
10
within the period of 26 weeks starting on the day of the
11
child's birth and the individual's partner is the primary
12
carer of the child at that time; and
13
2 Paragraph 36(2)(d)
14
Omit "day of the child's birth", substitute "first day on which
15
paragraph (ab) applies".
16
3 Paragraphs 36(3)(b) and (c)
17
Repeal the paragraphs, substitute:
18
(b)
either:
19
(i) the child is entrusted to the care of the individual at any
20
time within the period of 26 weeks starting on the day
21
of the child's birth; or
22
(ii) the individual is a member of a couple at any time
23
within the period of 26 weeks starting on the day of the
24
child's birth and the child is entrusted to the care of the
25
individual's partner at that time; and
26
(c)
either:
27
(i) the individual is the primary carer of the child at any
28
time within the period of 26 weeks starting on the day
29
of the child's birth; or
30
(ii) the individual is a member of a couple at any time
31
within the period of 26 weeks starting on the day of the
32
child's birth and the individual's partner is the primary
33
carer of the child at that time; and
34
Schedule 5 Other amendments
50 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
Note:
The heading to subsection 36(3) is altered by adding at the end "or individual's
1
partner".
2
4 Paragraph 36(3)(e)
3
Omit "day the child is entrusted to care as mentioned in paragraph (b)",
4
substitute "first day on which paragraph (c) applies".
5
5 Paragraph 36(5)(bc)
6
Repeal the paragraph, substitute:
7
(bc)
either:
8
(i) the individual is the primary carer of the child at any
9
time within the period of 26 weeks starting on the day
10
the child is entrusted to the care of the individual; or
11
(ii) the individual is a member of a couple at any time
12
within the period of 26 weeks starting on the day the
13
child is entrusted to the care of the individual and the
14
individual's partner is the primary carer of the child at
15
that time; and
16
6 Paragraph 36(5)(d)
17
Omit "day the child is entrusted to the care of the individual", substitute
18
"first day on which paragraph (bc) applies".
19
7 Application--baby bonus
20
The amendments made by items 1 to 6 apply in relation to claims for
21
payment of baby bonus that are made on or after the commencement of
22
those items.
23
8 Clause 4 of Schedule 1
24
Omit "maximum rate", substitute "Method 2 base rate".
25
9 Clause 24N of Schedule 1
26
Omit "step 3", substitute "step 4".
27
10 Clause 25 of Schedule 1 (method statement, step 1)
28
Omit "maximum rate", substitute "Method 2 base rate".
29
11 Clause 25 of Schedule 1 (method statement, step 2)
30
Omit "maximum rate", substitute "Method 2 base rate".
31
Other amendments Schedule 5
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
51
12 Clause 25 of Schedule 1 (method statement, step 3)
1
Repeal the step, substitute:
2
Step 3. Work out the rate that would be the individual's income
3
and maintenance tested rate under step 3 of the method
4
statement in clause 3 if the individual's Part A rate were
5
to be calculated using Part 2 (but disregarding
6
clause 24G): the result is the individual's Method 2
7
income and maintenance tested rate.
8
Step 4. The individual's Part A rate is:
9
(a)
the individual's provisional Part A rate if it is equal
10
to or greater than the individual's Method 2
11
income and maintenance tested rate; or
12
(b)
the individual's Method 2 income and maintenance
13
tested rate if it is greater than the individual's
14
provisional Part A rate.
15
13 Clause 34 of Schedule 1
16
Omit "or 25", substitute ", or an individual's Method 2 base rate under
17
clause 25,".
18
14 Subclause 36(1) of Schedule 1
19
Omit "or 25", substitute ", or an individual's Method 2 base rate under
20
clause 25,".
21
15 Subclauses 38A(1) and (4) of Schedule 1
22
Omit "or 25", substitute ", or an individual's Method 2 base rate under
23
clause 25,".
24
16 At the end of clause 38C of Schedule 1
25
Add:
26
(3) Paragraph (2)(c) does not apply if, at the time the claim for
27
payment of family tax benefit for a past period is made, subsection
28
32AE(2) of the Family Assistance Administration Act applies in
29
Schedule 5 Other amendments
52 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
respect of the individual or subsection 32AE(5) of that Act applies
1
in respect of the individual's partner.
2
17 Application--rent assistance
3
The amendment made by item 16 applies in relation to claims for
4
payment of family tax benefit for a past period that are made on or after
5
the commencement of that item.
6
18 At the end of clause 7 of Schedule 3
7
Add:
8
; and (k) if the payment is a payment under the Social Security Act
9
1991--does not include tax-exempt pension supplement
10
(within the meaning of subsection 20A(6) of that Act); and
11
(l) if the payment is a payment under the Veterans' Entitlements
12
Act 1986--does not include tax-exempt pension supplement
13
(within the meaning of subsection 5GA(5) of that Act).
14
A New Tax System (Family Assistance) (Administration) Act
15
1999
16
19 Subsection 10(5)
17
Omit "subsection 32AE(2) or (3) applies in respect of the claimant or
18
the claimant's partner", substitute "subsection 32AE(2) applies in
19
respect of the claimant or subsection 32AE(5) applies in respect of the
20
claimant's partner".
21
20 At the end of paragraph 31E(1)(b)
22
Add:
23
; (vii) the determination ceases to be in force in the income
24
year and another determination comes into force in that
25
income year under which the claimant is entitled to be
26
paid family tax benefit by instalment or family tax
27
benefit for a past period that falls wholly within that
28
income year.
29
Note:
The heading to section 31E is altered by omitting "payable by instalment".
30
21 Subsection 31E(2) (method statement, at the end of step
31
2)
32
Add:
33
Other amendments Schedule 5
Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
53
; or (g)
if subparagraph (1)(b)(vii) applies--the estimate of
1
the claimant's adjusted taxable income for the
2
income year, and the estimate of the claimant's
3
maintenance income in that income year, that were
4
used in determining the claimant's rate of family
5
tax benefit under the other determination referred
6
to in that subparagraph.
7
22 Subsection 31E(2) (method statement, at the end of step
8
5)
9
Add ", and rounding the result of the division to the nearest cent
10
(rounding 0.5 cents upwards)".
11
23 Subsection 31E(3)
12
After "vary the", insert "applicable".
13
24 After subsection 31E(3)
14
Insert:
15
(3A) For the purposes of subsection (3), the applicable determination is:
16
(a) if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies--
17
the determination referred to in paragraph (1)(a); or
18
(b) if subparagraph (1)(b)(vii) applies--the other determination
19
referred to in that subparagraph.
20
25 Subsection 31E(5) (at the end of the definition of
21
applicable day)
22
Add:
23
; and (c) if subparagraph (1)(b)(vii) applies--the first day in the
24
income year for which the claimant's entitlement to be paid
25
family tax benefit arose under the other determination
26
referred to in that subparagraph.
27
26 Paragraph 39(1A)(a)
28
After "section 36A", insert "of the Family Assistance Act".
29
27 Paragraph 39(1A)(a)
30
After "subsection 36A(3)", insert "of that Act".
31
Schedule 5 Other amendments
54 Families, Housing, Community Services and Indigenous Affairs and Other Legislation
Amendment (Further Election Commitments and Other Measures) Bill 2011 No. , 2011
28 Paragraph 66(2)(a)
1
Omit "23(4),".
2
29 Paragraph 66(2)(a)
3
Omit "a person's family assistance to someone else on behalf of the
4
person", substitute "child care benefit in a different way".
5
30 After paragraph 66(2)(cc)
6
Insert:
7
(cd) Division 3 of Part 8B (about payments to payment nominee);
8
and
9
31 Section 103
10
Repeal the section.
11
Child Support (Assessment) Act 1989
12
32 Subsection 5(1) (at the end of the definition of tax free
13
pension or benefit)
14
Add:
15
; and (j) if the payment is a payment under the Social Security Act
16
1991--does not include tax-exempt pension supplement
17
(within the meaning of subsection 20A(6) of that Act); and
18
(k) if the payment is a payment under the Veterans' Entitlements
19
Act 1986--does not include tax-exempt pension supplement
20
(within the meaning of subsection 5GA(5) of that Act).
21

 


[Index] [Search] [Download] [Related Items] [Help]