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This is a Bill, not an Act. For current law, see the Acts databases.
2013
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Social Services and Other Legislation
Amendment Bill 2013
No. , 2013
(Social Services)
A Bill for an Act to amend the law relating to
family assistance, social security, student assistance,
veterans' entitlements, paid parental leave, child
support, gambling and the National Disability
Insurance Scheme, and for related purposes
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedule(s) ........................................................................................ 3
Schedule 1--Encouraging responsible gambling
4
Part 1--Amendments
4
National Gambling Reform Act 2012
4
Part 2--Repeal of Acts
8
National Gambling Reform (Related Matters) Act (No. 1) 2012
8
National Gambling Reform (Related Matters) Act (No. 2) 2012
8
Schedule 2--Continuing income management as part of Cape
York welfare reform
9
Social Security (Administration) Act 1999
9
Schedule 3--Family tax benefit and eligibility rules
10
A New Tax System (Family Assistance) Act 1999
10
A New Tax System (Family Assistance) (Administration) Act 1999
14
Schedule 4--Period of Australian working life residence
16
Social Security Act 1991
16
Social Security (International Agreements) Act 1999
18
Schedule 5--Interest charge
22
Part 1--Amendments
22
Social Security Act 1991
22
Student Assistance Act 1973
29
Part 2--Application and transitional provisions
36
Schedule 6--Student start-up loans
38
Income Tax Assessment Act 1936
38
Income Tax Assessment Act 1997
39
Social Security Act 1991
40
Social Security (Administration) Act 1999
64
Student Assistance Act 1973
70
ii
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Taxation Administration Act 1953
96
Taxation (Interest on Overpayments and Early Payments) Act 1983
99
Schedule 7--Paid parental leave
102
Part 1--Amendments
102
Paid Parental Leave Act 2010
102
Part 2--Application and transitional provisions
109
Schedule 8--Pension bonus scheme
110
Social Security Act 1991
110
Veterans' Entitlements Act 1986
111
Schedule 9--Indexation
113
A New Tax System (Family Assistance) Act 1999
113
Family Assistance Legislation Amendment (Child Care Budget
Measures) Act 2011
114
Paid Parental Leave Act 2010
114
Schedule 10--Reduction of period for temporary absence from
Australia
115
A New Tax System (Family Assistance) Act 1999
115
A New Tax System (Family Assistance) (Administration) Act
117
Paid Parental Leave Act 2010
117
Schedule 11--Extending the deeming rules to account-based
income streams
120
Part 1--Amendments
120
Social Security Act 1991
120
Veterans' Entitlements Act 1986
125
Part 2--Application provisions
130
Schedule 12--Other amendments
132
Part 1--Repayment of financial supplement through taxation
system
132
Division 1--Amendments
132
Social Security Act 1991
132
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
iii
Student Assistance Act 1973
133
Division 2--Application provision
134
Part 2--Time periods and FTB reconciliation conditions
135
A New Tax System (Family Assistance) (Administration) Act 1999
135
Part 3--Protection of amounts under National Disability
Insurance Scheme
141
National Disability Insurance Scheme Act 2013
141
Part 4--Use of tax file numbers
143
A New Tax System (Family Assistance) (Administration) Act 1999
143
Part 5--Child support amendments
145
Child Support (Assessment) Act 1989
145
Child Support (Registration and Collection) Act 1988
147
Part 6--Other amendments
150
A New Tax System (Family Assistance) Act 1999
150
A New Tax System (Family Assistance) (Administration) Act 1999
152
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
1
A Bill for an Act to amend the law relating to
1
family assistance, social security, student assistance,
2
veterans' entitlements, paid parental leave, child
3
support, gambling and the National Disability
4
Insurance Scheme, and for related purposes
5
The Parliament of Australia enacts:
6
1 Short title
7
This Act may be cited as the Social Services and Other Legislation
8
Amendment Act 2013.
9
2 Commencement
10
(1) Each provision of this Act specified in column 1 of the table
11
commences, or is taken to have commenced, in accordance with
12
2
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
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
and 2
The day this Act receives the Royal Assent.
3. Schedules 3, 4
and 5
1 January 2014.
1 January 2014
4. Schedule 6
Immediately after the commencement of
Schedule 5 to this Act.
1 January 2014
5. Schedules 7, 8
and 9
1 March 2014.
1 March 2014
6. Schedule 10
1 July 2014.
1 July 2014
7. Schedule 11
1 January 2015.
1 January 2015
8. Schedule 12,
Parts 1 to 4
The day after this Act receives the Royal
Assent.
9. Schedule 12,
Part 5
The seventh day after this Act receives the
Royal Assent.
10. Schedule 12,
Part 6
Immediately after the commencement of
Parts 1 and 2 of Schedule 2A to the Family
Assistance and Other Legislation
Amendment Act 2013.
1 March 2014
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
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
3
3 Schedule(s)
1
Each Act that is specified in a Schedule to this Act is amended or
2
repealed as set out in the applicable items in the Schedule
3
concerned, and any other item in a Schedule to this Act has effect
4
according to its terms.
5
Schedule 1 Encouraging responsible gambling
Part 1 Amendments
4
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 1
--
Encouraging responsible
1
gambling
2
Part 1
--
Amendments
3
National Gambling Reform Act 2012
4
1 Title
5
Repeal the title, substitute:
6
An Act in relation to measures to encourage
7
responsible gambling, and for related purposes
8
2 Chapter 1 (heading)
9
Repeal the heading.
10
3 Section 1
11
Omit "National Gambling Reform", substitute "Gambling Measures".
12
4 Section 2 (note)
13
Repeal the note.
14
5 Section 3
15
Repeal the section.
16
6 Section 4
17
Repeal the section, substitute:
18
4 Object of this Act
19
The object of this Act is to recognise the Commonwealth's
20
commitment to the development and implementation of measures
21
to encourage responsible gambling by all gamblers, including
22
voluntary pre-commitment on gaming machines in venues
23
nationally.
24
7 Section 5
25
Repeal the section, substitute:
26
Encouraging responsible gambling Schedule 1
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
5
5 Definitions
1
In this Act:
2
Australian Institute of Family Studies means the Australian
3
Institute of Family Studies established by Part XIVA of the Family
4
Law Act 1975.
5
Director of the Australian Institute of Family Studies means the
6
Director within the meaning of section 114A of the Family Law
7
Act 1975.
8
gaming machine has the meaning given by section 6.
9
8 Subsection 6(1)
10
Omit "(1)".
11
9 Subsections 6(2) to (4)
12
Repeal the subsections.
13
10 Sections 7 to 12
14
Repeal the sections.
15
11 Part 2 of Chapter 1
16
Repeal the Part.
17
12 Chapter 2
18
Repeal the Chapter, substitute:
19
Part 2--Encouraging responsible gambling
20
21
19 Encouraging responsible gambling
22
(1) The Commonwealth recognises the importance of meaningful
23
measures to encourage responsible gambling.
24
(2) The Commonwealth supports voluntary pre-commitment on
25
gaming machines in venues nationally.
26
(3) Voluntary pre-commitment allows a player of a gaming machine to
27
set a limit on the amount that the player is prepared to lose from
28
Schedule 1 Encouraging responsible gambling
Part 1 Amendments
6
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
playing gaming machines, and helps the player keep to the limit.
1
The player chooses whether to set a limit.
2
20 Developing and implementing voluntary pre-commitment
3
measure
4
(1) The Commonwealth will work with Governments of the States and
5
Territories, the gaming industry, academics and the community
6
sector:
7
(a) to develop and implement a voluntary pre-commitment
8
scheme on gaming machines in venues nationally; and
9
(b) to develop a realistic timetable for implementing this
10
measure.
11
(2) The Commonwealth will work with Governments of the States and
12
Territories and the gaming industry:
13
(a) to ensure that all gaming machines are capable of supporting
14
a venue-based voluntary pre-commitment scheme; and
15
(b) to develop a realistic timetable for implementing this
16
capability.
17
21 Administration of voluntary pre-commitment measure
18
The Commonwealth will work with Governments of the States and
19
Territories on the most appropriate way of administering the
20
voluntary pre-commitment measure referred to in subsection 20(1).
21
13 Chapters 3 to 8
22
Repeal the Chapters.
23
14 Chapter 9 (heading)
24
Repeal the heading.
25
15 Part 1 of Chapter 9
26
Repeal the Part.
27
16 Part 2 of Chapter 9 (heading)
28
Repeal the heading, substitute:
29
Encouraging responsible gambling Schedule 1
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
7
Part 3--Research and other provisions
1
17 Division 1 of Part 2 of Chapter 9 (heading)
2
Repeal the heading.
3
18 Sections 193 to 195
4
Repeal the sections.
5
19 Subsection 196(2)
6
Repeal the subsection.
7
20 Division 2 of Part 2 of Chapter 9 (heading)
8
Repeal the heading.
9
21 Sections 198 to 200
10
Repeal the sections, substitute:
11
198 Act does not create legally enforceable obligations etc.
12
This Act (other than sections 196 and 197) does not create rights or
13
duties that are legally enforceable in judicial or other proceedings.
14
22 Subsection 201(1)
15
Omit "(1)".
16
23 Subsection 201(2)
17
Repeal the subsection.
18
Schedule 1 Encouraging responsible gambling
Part 2 Repeal of Acts
8
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Part 2
--
Repeal of Acts
1
National Gambling Reform (Related Matters) Act (No. 1)
2
2012
3
24 The whole of the Act
4
Repeal the Act.
5
National Gambling Reform (Related Matters) Act (No. 2)
6
2012
7
25 The whole of the Act
8
Repeal the Act.
9
Continuing income management as part of Cape York welfare reform Schedule 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
9
Schedule 2
--
Continuing income management
1
as part of Cape York welfare reform
2
3
Social Security (Administration) Act 1999
4
1 Paragraphs 123UF(1)(g) and (2)(h)
5
Omit "1 January 2014", substitute "1 January 2016".
6
Schedule 3 Family tax benefit and eligibility rules
10
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 3
--
Family tax benefit and eligibility
1
rules
2
3
A New Tax System (Family Assistance) Act 1999
4
1 Subsection 3(1) (definition of exempt from the FTB activity
5
test)
6
Repeal the definition.
7
2 Subsection 3(1) (definition of satisfies the FTB activity test)
8
Repeal the definition.
9
3 Section 17B
10
Repeal the section.
11
4 Paragraph 22(3)(e)
12
Repeal the paragraph, substitute:
13
(e) the individual is a senior secondary school child.
14
5 Subsection 22A(1)
15
Omit "(1)".
16
6 Subsection 22A(1) (cell at table item 1, column headed
17
"then the individual cannot be an FTB child of the adult
18
if:")
19
Repeal the cell, substitute:
20
the adult is the individual's partner, or
would be if the individual were over the
age of consent applicable in the State or
Territory in which the individual lives.
7 Subsection 22A(1) (paragraph (a) of the cell at table item 2,
21
column headed "then the individual cannot be an FTB
22
child of the adult if:")
23
Repeal the paragraph.
24
Family tax benefit and eligibility rules Schedule 3
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
11
8 Subsections 22A(1A) and (2)
1
Repeal the subsections.
2
9 Subparagraph 22B(1)(b)(ii)
3
Repeal the subparagraph, substitute:
4
(ii) subsection (2) applies in relation to the individual.
5
10 Subsection 22B(2)
6
Repeal the subsection, substitute:
7
Exemption from full-time study requirement
8
(2) This subsection applies in relation to the individual if:
9
(a) there is no locally accessible approved course of education or
10
study (including any such course available by distance
11
education); or
12
(b) where there is such a course:
13
(i) there is no place available on the course for the
14
individual; or
15
(ii) the individual is not qualified to undertake the course;
16
or
17
(iii) the individual lacks capacity to undertake the course
18
because the individual has a physical, psychiatric or
19
intellectual disability or a learning disability such as
20
attention deficit disorder; or
21
(c) in the Secretary's opinion, special circumstances exist that
22
make it unreasonable to require the individual to undertake
23
an approved course of education or study.
24
Determination of full-time study hours
25
(2A) For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary
26
determines that it is appropriate to do so having regard to an
27
individual's circumstances, the Secretary may determine that the
28
normal amount of full-time study for the individual in respect of a
29
course is to be a number of hours per week specified in the
30
determination, averaged over the duration of the period for which
31
the individual is enrolled in the course.
32
Schedule 3 Family tax benefit and eligibility rules
12
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
11 Before subsection 22B(3)
1
Insert:
2
Continued status of senior secondary school child
3
12 Before subsection 22B(4)
4
Insert:
5
Interpretation
6
13 Paragraph 31(3)(a)
7
Omit "18 and was a senior secondary school child", substitute "16".
8
14 Paragraphs 31(3)(b) and (c)
9
Repeal the paragraphs, substitute:
10
(b) if the child had not turned 16 when the child died--any day
11
on which the child would have been aged 16, and on which
12
the Secretary is satisfied the child would not have been a
13
senior secondary school child, if the child had not died.
14
15 Subparagraphs 34(1)(a)(ii) and (iii)
15
Repeal the subparagraphs, substitute:
16
(ii) has turned 16 and is a senior secondary school child;
17
and
18
16 Subsection 35(1) (table item 1)
19
Repeal the item.
20
17 Subsection 35(1) (cell at table item 2, column headed
21
"then the approved care or
ganisation is not eligible for
22
family tax benefit in respect of the individual if:")
23
Repeal the cell, substitute:
24
the individual, or someone on behalf of
the individual, is, at the particular time,
receiving payments under a prescribed
educational scheme.
18 Subsections 35(2A) and (3)
25
Repeal the subsections.
26
Family tax benefit and eligibility rules Schedule 3
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
13
19 Paragraph 57GE(3)(a)
1
Omit "18 and was a senior secondary school child", substitute "16".
2
20 Paragraphs 57GE(3)(b) and (c)
3
Repeal the paragraphs, substitute:
4
(b) if the child had not turned 16 when the child died--any day
5
on which the child would have been aged 16, and on which
6
the Secretary is satisfied the child would not have been a
7
senior secondary school child, if the child had not died.
8
21 Paragraph 65(2)(a)
9
Omit "18 and was a senior secondary school child", substitute "16".
10
22 Paragraphs 65(2)(b) and (c)
11
Repeal the paragraphs, substitute:
12
(b) where the child had not turned 16 when the child died--the
13
child would have been aged 16, and the Secretary is satisfied
14
the child would not have been a senior secondary school
15
child, on that day if the child had not died.
16
23 Clause 7 of Schedule 1 (table item 2)
17
Omit ", but is under 16,".
18
24 Clause 7 of Schedule 1 (table items 3 and 4)
19
Repeal the items.
20
25 Subclause 38AA(1) of Schedule 1 (table item 2)
21
Omit ", but is under 16,".
22
26 Subclause 38AA(1) of Schedule 1 (table items 3 and 4)
23
Repeal the items.
24
27 Subclause 38B(3) of Schedule 1
25
Repeal the subclause, substitute:
26
(3) A regular care child of an individual is a rent assistance child of
27
the individual if the regular care child is not an absent overseas
28
regular care child.
29
Schedule 3 Family tax benefit and eligibility rules
14
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
28 Clause 2 of Schedule 4 (table item 14A)
1
Repeal the item.
2
29 Subclause 3(1) of Schedule 4 (table item 14A)
3
Repeal the item.
4
30 Subclause 3(4) of Schedule 4
5
Repeal the subclause.
6
A New Tax System (Family Assistance) (Administration) Act
7
1999
8
31 Subsection 29(2B)
9
Omit "satisfies or is exempt from the FTB activity test", substitute "is a
10
senior secondary school child".
11
32 Paragraph 32J(1)(b)
12
Omit "(other than an FTB child, or regular care child, of the first
13
individual)".
14
33 Sections 32K and 32L
15
Repeal the sections.
16
34 Subparagraph 32P(1)(c)(ii)
17
Omit "period; and", substitute "period.".
18
35 Paragraph 32P(1)(d)
19
Repeal the paragraph.
20
36 Application and saving provisions
21
(1)
The amendments made by items 3 to 18 and 21 to 27 apply for the
22
purposes of working out eligibility for family tax benefit, and how
23
much family tax benefit is payable, for a day that is on or after
24
1 January 2014.
25
(2)
The amendments made by items 3 to 12 and 19 and 20 apply for the
26
purposes of working out eligibility for single income family
27
Family tax benefit and eligibility rules Schedule 3
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
15
supplement, and how much single income family supplement is
1
payable, for a day that is on or after 1 January 2014.
2
(3)
The amendments made by items 3 to 12 apply for the purposes of
3
working out eligibility for child care benefit, and how much child care
4
benefit is payable, in respect of care provided to a child by an approved
5
child care service or a registered carer on or after 1 January 2014.
6
(4)
The amendments made by items 3 to 12 apply for the purposes of
7
working out qualification for a double orphan pension under Part 2.20
8
of the Social Security Act 1991 for a day that is on or after 1 January
9
2014.
10
(5)
Despite the amendment made by item 31, subsection 29(2B) of the A
11
New Tax System (Family Assistance) (Administration) Act 1999, as in
12
force immediately before the commencement of that item, continues to
13
apply on and after that commencement in relation to a day occurring
14
before 1 January 2014.
15
(6)
Despite the amendments made by items 32 to 35, sections 32J, 32K,
16
32L and 32P of the A New Tax System (Family Assistance)
17
(Administration) Act 1999, as in force immediately before the
18
commencement of those items, continue to apply on and after that
19
commencement in relation to a same-rate benefit period to the extent
20
that it occurs before 1 January 2014.
21
Schedule 4 Period of Australian working life residence
16
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 4
--
Period of Australian working life
1
residence
2
3
Social Security Act 1991
4
1 Subpoint 1221-C1 (heading)
5
Repeal the heading, substitute:
6
Residence factor (period of Australian working life residence 35
7
years or more)
8
2 Subpoint 1221-C1
9
Omit "300 months (25 years)", substitute "420 months (35 years)".
10
3 Subpoint 1221-C2 (heading)
11
Repeal the heading, substitute:
12
Residence factor (period of Australian working life residence
13
under 35 years)
14
4 Subpoint 1221-C2
15
Omit "300 months (25 years)", substitute "420 months (35 years)".
16
5 Subpoint 1221-C2 (formula)
17
Repeal the formula, substitute:
18
Person's period of Australian working life residence
420
19
6 Application of amendments
20
(1)
Subject to this item, the amendments made by items 1 to 5 apply in
21
relation to periods of absence from Australia starting on or after
22
1 January 2014.
23
Presence in Australia immediately before 1 January 2014
24
(2)
If:
25
Period of Australian working life residence Schedule 4
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
17
(a) immediately before 1 January 2014 a person was receiving a
1
pension referred to in section 1220A, 1220B or 1221 of the
2
Social Security Act 1991; and
3
(b) immediately before 1 January 2014 the person was in
4
Australia but was not residing in Australia; and
5
(c) the person leaves Australia on a day (the departure day) that
6
is before the end of the period of 26 weeks beginning on
7
1 January 2014; and
8
(d) on the departure day the person is receiving that pension;
9
then, subject to subitem (5), the amendments made by items 1 to 5 do
10
not apply in relation to the person's period of absence from Australia
11
starting on the departure day.
12
(3)
If:
13
(a) because of subitem (2), the amendments made by items 1 to 5
14
did not apply in relation to the person's period of absence
15
from Australia starting on the departure day; and
16
(b) after the departure day the person returns to Australia; and
17
(c) immediately before returning to Australia the person is
18
receiving that pension; and
19
(d) the person leaves Australia on a day (the relevant day) that is
20
before the end of the period of 26 weeks beginning on the
21
day the person returned to Australia; and
22
(e) on the relevant day the person is receiving that pension;
23
then, subject to subitem (5), the amendments made by items 1 to 5 do
24
not apply in relation to the person's period of absence from Australia
25
starting on the relevant day.
26
Presence outside Australia immediately before 1 January 2014
27
(4)
If:
28
(a) immediately before 1 January 2014 a person was outside
29
Australia and was receiving a pension referred to in
30
section 1220A, 1220B or 1221 of the Social Security Act
31
1991; and
32
(b) on or after 1 January 2014 the person returns to Australia;
33
and
34
(c) immediately before returning to Australia the person is
35
receiving that pension; and
36
Schedule 4 Period of Australian working life residence
18
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(d) the person leaves Australia on a day (the departure day) that
1
is before the end of the period of 26 weeks beginning on the
2
day the person returned to Australia; and
3
(e) on the departure day the person is receiving that pension;
4
then, subject to subitem (5), the amendments made by items 1 to 5 do
5
not apply in relation to the person's period of absence from Australia
6
starting on the departure day.
7
General rule
8
(5)
If none of subitems (2) to (4) have the effect that the amendments made
9
by items 1 to 5 do not apply in relation to a person's period of absence
10
from Australia starting on or after 1 January 2014, then, despite
11
subitems (2) to (4), the amendments made by items 1 to 5 apply in
12
relation to any other period of absence from Australia of the person
13
starting on or after that day.
14
Social Security (International Agreements) Act 1999
15
7 Section 16
16
Omit "to 22", substitute "and 21".
17
8 Sections 18, 19, 20 and 22
18
Repeal the sections.
19
9 Section 23 (heading)
20
Repeal the heading, substitute:
21
23 Residence factor: Australian working life residence of 35 years or
22
more
23
10 Section 23
24
Omit "300 months (25 years)", substitute "420 months (35 years)".
25
11 Section 24 (heading)
26
Repeal the heading, substitute:
27
Period of Australian working life residence Schedule 4
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
19
24 Residence factor: Australian working life residence of less than
1
35 years
2
12 Section 24
3
Omit "300 months (25 years)", substitute "420 months (35 years)".
4
13 Section 24 (formula)
5
Repeal the formula, substitute:
6
Person's period of Australian working life residence
420
7
14 Application of amendments
8
Periods of absence from Australia
9
(1)
Subject to this item, the amendments made by items 7 to 13 apply in
10
relation to periods of absence from Australia starting on or after
11
1 January 2014.
12
(2)
If:
13
(a) immediately before 1 January 2014 a person was receiving a
14
social security payment under a scheduled international
15
social security agreement; and
16
(b) immediately before 1 January 2014 the person was in
17
Australia but was not residing in Australia; and
18
(c) the person leaves Australia on a day (the departure day) that
19
is before the end of the period of 26 weeks beginning on
20
1 January 2014; and
21
(d) on the departure day the person is receiving that payment;
22
then, subject to subitems (5) and (6), the amendments made by items 7
23
to 13 do not apply in relation to the person's period of absence from
24
Australia starting on the departure day.
25
(3)
If:
26
(a) because of subitem (2), the amendments made by items 7 to
27
13 did not apply in relation to the person's period of absence
28
from Australia starting on the departure day; and
29
(b) after the departure day the person returns to Australia; and
30
Schedule 4 Period of Australian working life residence
20
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(c) immediately before returning to Australia the person is
1
receiving that payment; and
2
(d) the person leaves Australia on a day (the relevant day) that is
3
before the end of the period of 26 weeks beginning on the
4
day the person returned to Australia; and
5
(e) on the relevant day the person is receiving that payment;
6
then, subject to subitems (5) and (6), the amendments made by items 7
7
to 13 do not apply in relation to the person's period of absence from
8
Australia starting on the relevant day.
9
(4)
If:
10
(a) immediately before 1 January 2014 a person was outside
11
Australia and was receiving a social security payment under a
12
scheduled international social security agreement at a rate
13
worked out under Part 3 of the Social Security (International
14
Agreements) Act 1999; and
15
(b) on or after 1 January 2014 the person returns to Australia;
16
and
17
(c) immediately before returning to Australia the person is
18
receiving that payment at that rate; and
19
(d) the person leaves Australia on a day (the departure day) that
20
is before the end of the period of 26 weeks beginning on the
21
day the person returned to Australia; and
22
(e) on the departure day the person is receiving that payment
23
(regardless of how the rate of that payment is being worked
24
out);
25
then, subject to subitems (5) and (6), the amendments made by items 7
26
to 13 do not apply in relation to the person's period of absence from
27
Australia starting on the departure day.
28
(5)
If none of subitems (2) to (4) have the effect that the amendments made
29
by items 7 to 13 do not apply in relation to a person's period of absence
30
from Australia starting on or after 1 January 2014, then, despite
31
subitems (2) to (4), the amendments made by items 7 to 13 apply in
32
relation to any other period of absence from Australia of the person
33
starting on or after that day.
34
Existing recipients of wife pension or carer payment
35
(6)
If:
36
Period of Australian working life residence Schedule 4
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
21
(a) immediately before 1 January 2014 a person was receiving a
1
wife pension or a carer payment under a scheduled
2
international social security agreement; and
3
(b) immediately before 1 January 2014 the person's period of
4
Australian working life residence exceeded the period of
5
Australian working life residence of:
6
(i) if the person was receiving a wife pension--the
7
person's partner; or
8
(ii) if the person was receiving a carer payment--the person
9
for whom the person was providing care;
10
then the amendments made by items 7 and 8 apply in relation to
11
working out the rate of that wife pension or carer payment on or after
12
1 January 2014.
13
New recipients of social security payments
14
(7)
If:
15
(a) a person is outside Australia on or after 1 January 2014
16
(regardless of when the absence began); and
17
(b) the person's start day, in relation to a social security payment
18
under a scheduled international social security agreement, is
19
on or after 1 January 2014;
20
then the amendments made by items 7 to 13 apply in relation to
21
working out the rate of that payment.
22
Schedule 5 Interest charge
Part 1 Amendments
22
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 5
--
Interest charge
1
Part 1
--
Amendments
2
Social Security Act 1991
3
1 Subsection 1222(2) (after table item 17)
4
Insert:
5
17A
1229G
(interest charge)
deductions
legal proceedings
garnishee notice
repayment by instalments
1231, 1234A
1232
1233
1234
2 After subsection 1228B(2)
6
Insert:
7
(2A) To avoid doubt, the amount added by way of penalty is part of the
8
debt.
9
3 Subsection 1228B(5)
10
Omit "or 1229AB", substitute ", 1229AB or 1229G".
11
4 After paragraph 1229(1)(e)
12
Insert:
13
(ea) if, because of section 1229D, sections 1229E and 1229F
14
apply in relation to the person and the debt--the effect of
15
sections 1229E and 1229F; and
16
5 At the end of section 1229
17
Add:
18
(5) Subsections (3) and (4) do not apply in relation to a person and a
19
debt if, because of section 1229D, sections 1229E and 1229F apply
20
in relation to the person and the debt.
21
6 After section 1229C
22
Insert:
23
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
23
1229D Interest charge payable under section 1229E or 1229F on
1
certain social security debts
2
(1) Sections 1229E and 1229F apply in relation to a person and a debt
3
if:
4
(a) the debt is a debt owed by the person to the Commonwealth
5
under the social security law and the debt has not been
6
wholly paid; and
7
(b) the debt relates to a payment of any of the following social
8
security payments:
9
(i) youth allowance;
10
(ii) austudy payment;
11
(iii) fares allowance;
12
(iv) a social security payment prescribed in an instrument
13
under subsection (2); and
14
(c) for a payment of a youth allowance:
15
(i) qualification for the youth allowance was under
16
section 540 in circumstances where paragraph 541(1)(a)
17
(about full-time study) applied; or
18
(ii) qualification for the youth allowance was under
19
section 540AA (about new apprentices); or
20
(iii) qualification for the youth allowance was in
21
circumstances prescribed in an instrument under
22
subsection (3).
23
Legislative instruments
24
(2) The Minister may, by legislative instrument, prescribe a social
25
security payment for the purposes of subparagraph (1)(b)(iv).
26
(3) The Minister may, by legislative instrument, prescribe
27
circumstances for the purposes of subparagraph (1)(c)(iii).
28
1229E No repayment arrangement in effect
29
(1) If:
30
(a) because of section 1229D, this section applies in relation to a
31
person and a debt; and
32
(b) a notice is given to the person under subsection 1229(1) in
33
relation to the debt; and
34
Schedule 5 Interest charge
Part 1 Amendments
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Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(c) an amount (the unpaid amount) of the debt remains unpaid
1
at the end of the day (the due day) on which the debt is due to
2
be paid; and
3
(d) at the end of the due day, there is no arrangement in effect
4
under section 1234 in relation to the debt;
5
then the person is liable to pay, by way of penalty, interest charge,
6
worked out under subsection (7), for each day in the period
7
described in subsection (6).
8
(2) However, subsection (1) does not apply in relation to the person in
9
the circumstances prescribed in an instrument under subsection (3).
10
(3) The Minister may, by legislative instrument, prescribe
11
circumstances for the purposes of subsection (2).
12
(4) If, because of subsection (2), subsection (1) does not apply in
13
relation to the person, then:
14
(a) at a later time, the Secretary may give the person a notice
15
specifying:
16
(i) the day on which it was issued; and
17
(ii) the outstanding amount of the debt at that day; and
18
(iii) the day on which the outstanding amount is due and
19
payable; and
20
(iv) the contact details for inquiries concerning the debt; and
21
(b) the outstanding amount of the debt is due and payable on the
22
28th day after the day on which the notice was issued.
23
(5) If:
24
(a) a notice is given to the person under paragraph (4)(a) in
25
relation to the debt; and
26
(b) an amount (the unpaid amount) of the debt remains unpaid
27
at the end of the day (the due day) on which the debt is due to
28
be paid; and
29
(c) at the end of the due day, there is no arrangement in effect
30
under section 1234 in relation to the debt;
31
then the person is liable to pay, by way of penalty, interest charge,
32
worked out under subsection (7), for each day in the period
33
described in subsection (6).
34
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
25
Calculation of interest charge
1
(6) For the purposes of subsection (1) or (5), the period starts at the
2
beginning of the day after the due day and ends at the end of the
3
earlier of the following days:
4
(a) the last day at the end of which any of the following remains
5
unpaid:
6
(i) the unpaid amount;
7
(ii) interest charge on any of the unpaid amount;
8
(b) the day before the first day, after the due day, on which the
9
person makes a payment under an arrangement under
10
section 1234 in relation to the debt.
11
(7) The interest charge for a day in the period described in
12
subsection (6) is worked out by multiplying the interest charge rate
13
for that day by the sum of so much of the following amounts as
14
remains unpaid:
15
(a) the unpaid amount;
16
(b) the interest charge from previous days.
17
Note 1:
For interest charge rate see section 1229H.
18
Note 2:
The interest charge for a day is due and payable to the Commonwealth
19
at the end of that day and is a debt due to the Commonwealth: see
20
section 1229G.
21
1229F Failure to comply with or termination of repayment
22
arrangement
23
(1) If:
24
(a) because of section 1229D, this section applies in relation to a
25
person and a debt; and
26
(b) an arrangement is in effect under section 1234 in relation to
27
the debt; and
28
(c) the person fails to make a payment under the arrangement;
29
then the person is liable to pay, by way of penalty, interest charge,
30
worked out under subsection (3), for each day in the period
31
described in subsection (2).
32
(2) The period starts at the beginning of the day after the day (the due
33
day) on which the payment was required to be made under the
34
arrangement and ends at the end of the earliest of the following
35
days:
36
Schedule 5 Interest charge
Part 1 Amendments
26
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(a) the last day at the end of which any of the following remains
1
unpaid:
2
(i) the outstanding amount of the debt;
3
(ii) interest charge on any of the outstanding amount of the
4
debt;
5
(b) the day before the first day, after the due day, on which the
6
person has paid all the payments that have so far become due
7
and payable under the arrangement;
8
(c) the day before the day the arrangement is terminated under
9
section 1234.
10
(3) The interest charge for a day in the period described in
11
subsection (2) is worked out by multiplying the interest charge rate
12
for that day by the sum of so much of the following amounts as
13
remains unpaid:
14
(a) the outstanding amount of the debt;
15
(b) the interest charge from previous days.
16
Note 1:
For interest charge rate see section 1229H.
17
Note 2:
The interest charge for a day is due and payable to the Commonwealth
18
at the end of that day and is a debt due to the Commonwealth: see
19
section 1229G.
20
Repayment arrangement is terminated
21
(4) If:
22
(a) because of section 1229D, this section applies in relation to a
23
person and a debt; and
24
(b) an arrangement is in effect under section 1234 in relation to
25
the debt; and
26
(c) the arrangement is then terminated under section 1234 on a
27
day (the termination day);
28
then:
29
(d) the following amounts (if any) are due and payable on the
30
14th day after the termination day:
31
(i) the outstanding amount of the debt;
32
(ii) interest charge on any of the outstanding amount of the
33
debt; and
34
(e) if, at the end of that 14th day, any of those amounts remains
35
unpaid, the person is liable to pay, by way of penalty, interest
36
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
27
charge, worked out under subsection (6), for each day in the
1
period described in subsection (5).
2
(5) The period starts at the beginning of the day after that 14th day and
3
ends at the end of the earlier of the following days:
4
(a) the last day at the end of which any of the following remains
5
unpaid:
6
(i) the outstanding amount of the debt;
7
(ii) interest charge on any of the outstanding amount of the
8
debt;
9
(b) the day before the first day, after that 14th day, on which the
10
person makes a payment under another arrangement under
11
section 1234 in relation to the debt.
12
(6) The interest charge for a day in the period described in
13
subsection (5) is worked out by multiplying the interest charge rate
14
for that day by the sum of so much of the following amounts as
15
remains unpaid:
16
(a) the outstanding amount of the debt;
17
(b) the interest charge from previous days.
18
Note 1:
For interest charge rate see section 1229H.
19
Note 2:
The interest charge for a day is due and payable to the Commonwealth
20
at the end of that day and is a debt due to the Commonwealth: see
21
section 1229G.
22
1229G Other rules for interest charge
23
When interest charge is due and payable
24
(1) The interest charge under section 1229E or 1229F for a day is due
25
and payable to the Commonwealth at the end of that day.
26
Interest charge is a debt
27
(2) The interest charge under section 1229E or 1229F for a day is a
28
debt due to the Commonwealth by the person.
29
Provisions that do not apply to interest charge debt
30
(3) Subsection 1229(1) and paragraph 1229D(1)(b) do not apply in
31
relation to the debt referred to in subsection (2) of this section.
32
Schedule 5 Interest charge
Part 1 Amendments
28
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No. , 2013
1229H What is the interest charge rate?
1
(1) For the purposes of sections 1229E and 1229F, the interest charge
2
rate for a day is the rate worked out by adding 7 percentage points
3
to the base interest rate for that day, and dividing that total by the
4
number of days in the calendar year.
5
(2) The base interest rate for a day depends on which quarter of the
6
year the day is in. For each day in a quarter in column 1 of the
7
table, it is the monthly average yield of 90-day Bank Accepted
8
Bills published by the Reserve Bank of Australia for the month in
9
column 2 of the table.
10
11
Base interest rate
Item
Column 1
For days in this quarter:
Column 2
the monthly average yield of 90-day Bank
Accepted Bills for this month applies:
1
1 January to 31 March
the preceding November
2
1 April to 30 June
the preceding February
3
1 July to 30 September
the preceding May
4
1 October to 31 December
the preceding August
(3) If the monthly average yield of 90-day Bank Accepted Bills for a
12
particular month in column 2 of the table in subsection (2) is not
13
published by the Reserve Bank of Australia before the beginning of
14
the relevant quarter, assume that it is the same as the last monthly
15
average yield of 90-day Bank Accepted Bills published by the
16
Reserve Bank of Australia before that month.
17
(4) The base interest rate must be rounded to the second decimal place
18
(rounding .005 upwards).
19
7 After subsection 1234(1)
20
Insert:
21
(1A) If a person is required to make a payment under an arrangement
22
entered into under subsection (1) before the end of a particular day,
23
the person must make that payment before the end of that day.
24
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
29
Student Assistance Act 1973
1
8 Section 38 (heading)
2
Repeal the heading, substitute:
3
38 Definitions
4
9 Section 38
5
Insert:
6
ABSTUDY debt means an amount paid under the ABSTUDY
7
Scheme (also known as the Aboriginal Study Assistance Scheme)
8
that should not have been paid.
9
Note:
The amount is a debt under paragraph (a) of the definition of debt in
10
this section.
11
10 Section 38 (paragraph (c) of the definition of debt)
12
After "section 40", insert "or 41F".
13
11 After section 41
14
Insert:
15
41A Sections 40 and 41 do not apply to ABSTUDY debts
16
Sections 40 and 41 do not apply in relation to a person and an
17
ABSTUDY debt owed by the person to the Commonwealth.
18
41B Notice in respect of ABSTUDY debt
19
(1) If an ABSTUDY debt owed by a person to the Commonwealth has
20
not been wholly paid, the Secretary must give the person a notice
21
specifying:
22
(a) the date on which it was issued (the date of the notice); and
23
(b) the reason the debt was incurred, including a brief
24
explanation of the circumstances that led to the debt being
25
incurred; and
26
(c) the period to which the debt relates; and
27
(d) the outstanding amount of the debt at the date of the notice;
28
and
29
Schedule 5 Interest charge
Part 1 Amendments
30
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(e) the day on which the outstanding amount is due and payable;
1
and
2
(f) the effect of sections 41D and 41E; and
3
(g) that a range of options is available for repayment of the debt;
4
and
5
(h) the contact details for inquiries concerning the debt.
6
(2) The outstanding amount of the debt is due and payable on the 28th
7
day after the date of the notice.
8
41C Interest charge payable on ABSTUDY debts
9
Sections 41D and 41E apply in relation to a person and a debt if the
10
debt is an ABSTUDY debt owed by the person to the
11
Commonwealth and the debt has not been wholly paid.
12
41D No repayment arrangement in effect
13
(1) If:
14
(a) because of section 41C, this section applies in relation to a
15
person and a debt; and
16
(b) a notice is given to the person under subsection 41B(1) in
17
relation to the debt; and
18
(c) an amount (the unpaid amount) of the debt remains unpaid
19
at the end of the day (the due day) on which the debt is due to
20
be paid; and
21
(d) at the end of the due day, there is no arrangement in effect
22
under section 41H in relation to the debt;
23
then the person is liable to pay, by way of penalty, interest charge,
24
worked out under subsection (7), for each day in the period
25
described in subsection (6).
26
(2) However, subsection (1) does not apply in relation to the person in
27
the circumstances prescribed in an instrument under subsection (3).
28
(3) The Minister may, by legislative instrument, prescribe
29
circumstances for the purposes of subsection (2).
30
(4) If, because of subsection (2), subsection (1) does not apply in
31
relation to the person, then:
32
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
31
(a) at a later time, the Secretary may give the person a notice
1
specifying:
2
(i) the day on which it was issued; and
3
(ii) the outstanding amount of the debt at that day; and
4
(iii) the day on which the outstanding amount is due and
5
payable; and
6
(iv) the contact details for inquiries concerning the debt; and
7
(b) the outstanding amount of the debt is due and payable on the
8
28th day after the day on which the notice was issued.
9
(5) If:
10
(a) a notice is given to the person under paragraph (4)(a) in
11
relation to the debt; and
12
(b) an amount (the unpaid amount) of the debt remains unpaid
13
at the end of the day (the due day) on which the debt is due to
14
be paid; and
15
(c) at the end of the due day, there is no arrangement in effect
16
under section 41H in relation to the debt;
17
then the person is liable to pay, by way of penalty, interest charge,
18
worked out under subsection (7), for each day in the period
19
described in subsection (6).
20
Calculation of interest charge
21
(6) For the purposes of subsection (1) or (5), the period starts at the
22
beginning of the day after the due day and ends at the end of the
23
earlier of the following days:
24
(a) the last day at the end of which any of the following remains
25
unpaid:
26
(i) the unpaid amount;
27
(ii) interest charge on any of the unpaid amount;
28
(b) the day before the first day, after the due day, on which the
29
person makes a payment in accordance with an arrangement
30
under section 41H in relation to the debt.
31
(7) The interest charge for a day in the period described in
32
subsection (6) is worked out by multiplying the interest charge rate
33
for that day by the sum of so much of the following amounts as
34
remains unpaid:
35
(a) the unpaid amount;
36
Schedule 5 Interest charge
Part 1 Amendments
32
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(b) the interest charge from previous days.
1
Note 1:
For interest charge rate see section 41G.
2
Note 2:
The interest charge for a day is due and payable to the Commonwealth
3
at the end of that day: see section 41F.
4
41E Failure to comply with or termination of repayment
5
arrangement
6
(1) If:
7
(a) because of section 41C, this section applies in relation to a
8
person and a debt; and
9
(b) an arrangement is in effect under section 41H in relation to
10
the debt; and
11
(c) the person fails to make a payment under the arrangement;
12
then the person is liable to pay, by way of penalty, interest charge,
13
worked out under subsection (3), for each day in the period
14
described in subsection (2).
15
(2) The period starts at the beginning of the day after the day (the due
16
day) on which the payment was required to be made under the
17
arrangement and ends at the end of the earliest of the following
18
days:
19
(a) the last day at the end of which any of the following remains
20
unpaid:
21
(i) the outstanding amount of the debt;
22
(ii) interest charge on any of the outstanding amount of the
23
debt;
24
(b) the day before the first day, after the due day, on which the
25
person has paid all the payments that have so far become due
26
and payable under the arrangement;
27
(c) the day before the day the arrangement is terminated under
28
section 41H.
29
(3) The interest charge for a day in the period described in
30
subsection (2) is worked out by multiplying the interest charge rate
31
for that day by the sum of so much of the following amounts as
32
remains unpaid:
33
(a) the outstanding amount of the debt;
34
(b) the interest charge from previous days.
35
Note 1:
For interest charge rate see section 41G.
36
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
33
Note 2:
The interest charge for a day is due and payable to the Commonwealth
1
at the end of that day: see section 41F.
2
Repayment arrangement is terminated
3
(4) If:
4
(a) because of section 41C, this section applies in relation to a
5
person and a debt; and
6
(b) an arrangement is in effect under section 41H in relation to
7
the debt; and
8
(c) the arrangement is then terminated under section 41H on a
9
day (the termination day);
10
then:
11
(d) the following amounts (if any) are due and payable on the
12
14th day after the termination day:
13
(i) the outstanding amount of the debt;
14
(ii) interest charge on any of the outstanding amount of the
15
debt; and
16
(e) if, at the end of that 14th day, any of those amounts remains
17
unpaid, the person is liable to pay, by way of penalty, interest
18
charge, worked out under subsection (6), for each day in the
19
period described in subsection (5).
20
(5) The period starts at the beginning of the day after that 14th day and
21
ends at the end of the earlier of the following days:
22
(a) the last day at the end of which any of the following remains
23
unpaid:
24
(i) the outstanding amount of the debt;
25
(ii) interest charge on any of the outstanding amount of the
26
debt;
27
(b) the day before the first day, after that 14th day, on which the
28
person makes a payment under another arrangement under
29
section 41H in relation to the debt.
30
(6) The interest charge for a day in the period described in
31
subsection (5) is worked out by multiplying the interest charge rate
32
for that day by the sum of so much of the following amounts as
33
remains unpaid:
34
(a) the outstanding amount of the debt;
35
(b) the interest charge from previous days.
36
Schedule 5 Interest charge
Part 1 Amendments
34
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Note 1:
For interest charge rate see section 41G.
1
Note 2:
The interest charge for a day is due and payable to the Commonwealth
2
at the end of that day: see section 41F.
3
41F When interest charge becomes due and payable
4
The interest charge under section 41D or 41E for a day is due and
5
payable to the Commonwealth at the end of that day.
6
Note:
The interest charge for a day is a debt owed to the Commonwealth:
7
see section 39.
8
41G What is the interest charge rate?
9
(1) For the purposes of sections 41D and 41E, the interest charge rate
10
for a day is the rate worked out by adding 7 percentage points to
11
the base interest rate for that day, and dividing that total by the
12
number of days in the calendar year.
13
(2) The base interest rate for a day depends on which quarter of the
14
year the day is in. For each day in a quarter in column 1 of the
15
table, it is the monthly average yield of 90-day Bank Accepted
16
Bills published by the Reserve Bank of Australia for the month in
17
column 2 of the table.
18
19
Base interest rate
Item
Column 1
For days in this quarter:
Column 2
the monthly average yield of 90-day Bank
Accepted Bills for this month applies:
1
1 January to 31 March
the preceding November
2
1 April to 30 June
the preceding February
3
1 July to 30 September
the preceding May
4
1 October to 31 December
the preceding August
(3) If the monthly average yield of 90-day Bank Accepted Bills for a
20
particular month in column 2 of the table in subsection (2) is not
21
published by the Reserve Bank of Australia before the beginning of
22
the relevant quarter, assume that it is the same as the last monthly
23
average yield of 90-day Bank Accepted Bills published by the
24
Reserve Bank of Australia before that month.
25
Interest charge Schedule 5
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
35
(4) The base interest rate must be rounded to the second decimal place
1
(rounding .005 upwards).
2
41H Arrangement for payment of ABSTUDY debt
3
(1) The Secretary may, on behalf of the Commonwealth, enter into an
4
arrangement with a person under which the person is to pay an
5
ABSTUDY debt, owed by the person to the Commonwealth, or the
6
outstanding amount of such a debt, in a way set out in the
7
arrangement.
8
(2) If a person is required to make a payment under an arrangement
9
entered into under subsection (1) before the end of a particular day,
10
the person must make that payment before the end of that day.
11
(3) An arrangement entered into under subsection (1) has effect, or is
12
taken to have had effect, on and after the day specified in the
13
arrangement as the day on which the arrangement commences
14
(whether that day is the day on which the arrangement is entered
15
into or an earlier or later day).
16
(4) If an arrangement entered into under subsection (1) does not
17
specify a day as mentioned in subsection (3), it has effect on and
18
after the day on which it is entered into.
19
(5) The Secretary may terminate or alter an arrangement entered into
20
under subsection (1):
21
(a) at the debtor's request; or
22
(b) after giving 28 days' notice to the debtor of the proposed
23
termination or alteration; or
24
(c) without notice, if the Secretary is satisfied that the person has
25
failed to disclose material information about his or her true
26
capacity to repay the debt.
27
12 Paragraph 51(1)(b)
28
After "subsection 40(1A)", insert "or 41B(1) or paragraph 41D(4)(a)".
29
Schedule 5 Interest charge
Part 2 Application and transitional provisions
36
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Part 2
--
Application and transitional provisions
1
13 Application and transitional provisions
--
social security
2
law
3
(1)
Section 1229D of the Social Security Act 1991, as inserted by this Act,
4
applies in relation to:
5
(a) a debt that arises on or after the commencement of this item;
6
and
7
(b) a debt that arose before the commencement of this item, to
8
the extent that the debt was outstanding immediately before
9
that commencement.
10
(2)
Paragraph 1229E(1)(b) of the Social Security Act 1991, as inserted by
11
this Act, applies in relation to a notice given on or after the
12
commencement of this item.
13
(3)
If:
14
(a) section 1229D of the Social Security Act 1991, as inserted by
15
this Act, applies in relation to a debt that arose before the
16
commencement of this item; and
17
(b) before the commencement of this item, the Secretary gave a
18
person a notice under subsection 1229(1) of that Act in
19
relation to the debt;
20
then, on or after the commencement of this item, the Secretary must
21
give the person another notice under subsection 1229(1) of that Act, as
22
amended by this Act, in relation to the debt.
23
(4)
Paragraph 1229F(1)(c) of the Social Security Act 1991, as inserted by
24
this Act, applies in relation to a failure that occurs on or after the
25
commencement of this item (whether the arrangement was entered into
26
before, on or after that commencement).
27
(5)
Paragraph 1229F(4)(c) of the Social Security Act 1991, as inserted by
28
this Act, applies in relation to a termination that occurs on or after the
29
commencement of this item (whether the arrangement was entered into
30
before, on or after that commencement).
31
(6)
The amendment made by item 7 applies in relation to a requirement to
32
make a payment on or after the commencement of that item (whether
33
Interest charge Schedule 5
Application and transitional provisions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
37
the arrangement was entered into before, on or after that
1
commencement).
2
14 Application provision
--
student assistance law
3
Sections 41A to 41H of the Student Assistance Act 1973, as inserted by
4
this Act, apply in relation to:
5
(a) an ABSTUDY debt that arises on or after the commencement
6
of this item; and
7
(b) an ABSTUDY debt that arose before the commencement of
8
this item, to the extent that the debt was outstanding
9
immediately before that commencement.
10
Schedule 6 Student start-up loans
38
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 6
--
Student start-up loans
1
2
Income Tax Assessment Act 1936
3
1 Subsection 82A(2) (after paragraph (bb) of the definition of
4
expenses of self-education)
5
Insert:
6
(bc) a payment made in respect of, or in respect of the reduction
7
or discharge of, any indebtedness to the Commonwealth
8
under Chapter 2AA of the Social Security Act 1991 or under
9
Part 2 of the Student Assistance Act 1973; or
10
2 After paragraph 202(ga)
11
Insert:
12
(gaa) to facilitate the administration of Part 2 of the Student
13
Assistance Act 1973, which deals with ABSTUDY student
14
start-up loans and debts in relation to those loans; and
15
3 After paragraph 202(haa)
16
Insert:
17
(hab) to facilitate the administration of Chapter 2AA of the Social
18
Security Act 1991, which deals with student start-up loans
19
and debts in relation to those loans; and
20
4 After paragraph 202F(1)(fb)
21
Insert:
22
(fc) a decision to give a notice under subsection 1061ZVHD(1) of
23
the Social Security Act 1991;
24
(fd) a decision to give a notice under subsection 1061ZVHE(1) of
25
the Social Security Act 1991;
26
(fe) a decision to give a notice under subsection 10D(1) of the
27
Student Assistance Act 1973;
28
(ff) a decision to give a notice under subsection 10E(1) of the
29
Student Assistance Act 1973;
30
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
39
Income Tax Assessment Act 1997
1
5 Section 12-
5 (at the end of table item headed "education
2
expenses")
3
Add:
4
see also student start-up loans
6 Section 12-
5 (after table item headed "State or Territory
5
bodies (STBs)")
6
Insert:
7
student start-up loans
limit on deduction .............................................................. 82A
payment made to reduce a debt to the Commonwealth
under Chapter 2AA of the Social Security Act 1991
(student start-up loans), no deduction unless
provided as fringe benefit .............................................
26-20
payment made to reduce a debt to the Commonwealth
under Part 2 of the Student Assistance Act 1973
(ABSTUDY student start-up loans), no deduction
unless provided as fringe benefit ...................................
26-20
7 After paragraph 26-20(1)(cb)
8
Insert:
9
(cc) a payment made to reduce a debt to the Commonwealth
10
under Chapter 2AA of the Social Security Act 1991 or Part 2
11
of the Student Assistance Act 1973; or
12
8 After subparagraph 52-132(a)(xi)
13
Insert:
14
(xia) discharging a compulsory SSL repayment amount
15
(within the meaning of Chapter 2AA of the Social
16
Security Act 1991);
17
(xib) discharging a compulsory ABSTUDY SSL repayment
18
amount (within the meaning of the Student Assistance
19
Act 1973);
20
9 After subparagraph 52-140(3)(a)(xa)
21
Insert:
22
Schedule 6 Student start-up loans
40
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(xb) discharging a compulsory SSL repayment amount
1
(within the meaning of Chapter 2AA of the Social
2
Security Act 1991);
3
(xc) discharging a compulsory ABSTUDY SSL repayment
4
amount (within the meaning of the Student Assistance
5
Act 1973);
6
10 Subsection 995-1(1)
7
Insert:
8
accumulated ABSTUDY SSL debt has the meaning given by
9
section 8C of the Student Assistance Act 1973.
10
11 Subsection 995-1(1)
11
Insert:
12
accumulated SSL debt has the meaning given by
13
section 1061ZVDC of the Social Security Act 1991.
14
Social Security Act 1991
15
12 Before section 19AB
16
Insert:
17
19AAA Student start-up loan definitions
18
For the purposes of Chapter 2AA:
19
accumulated HELP debt has the same meaning as in the Higher
20
Education Support Act 2003.
21
accumulated SSL debt has the meaning given by
22
section 1061ZVDC.
23
approved form has the meaning given by section 388-50 in
24
Schedule 1 to the Taxation Administration Act 1953.
25
Commissioner means the Commissioner of Taxation.
26
compulsory SSL repayment amount means an amount that:
27
(a) is required to be paid in respect of an accumulated SSL debt
28
under section 1061ZVGA; and
29
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
41
(b) is included in a notice of assessment made under
1
section 1061ZVGF.
2
enrolment test day has the meaning given by
3
subsection 1223ABF(2).
4
former accumulated SSL debt has the meaning given by
5
section 1061ZVDB.
6
HELP debt indexation factor has the same meaning as in the
7
Higher Education Support Act 2003.
8
income tax has the meaning given by subsection 995-1(1) of the
9
Income Tax Assessment Act 1997.
10
income tax law has the meaning given by subsection 995-1(1) of
11
the Income Tax Assessment Act 1997.
12
income year has the meaning given by subsection 995-1(1) of the
13
Income Tax Assessment Act 1997.
14
Medicare levy means the Medicare levy imposed by the Medicare
15
Levy Act 1986.
16
minimum repayment income has the meaning given by
17
section 1061ZVGC.
18
qualification period, for a student start-up loan, means a period of
19
6 months starting on 1 January or 1 July in any year.
20
repayable SSL debt has the meaning given by section 1061ZVGD.
21
repayment income has the meaning given by section 1061ZVGB.
22
return means an income tax return within the meaning of
23
subsection 995-1(1) of the Income Tax Assessment Act 1997.
24
scholarship-entitled person has the meaning given by
25
subsection 1061ZVAC(2).
26
SSL debt means a debt incurred under section 1061ZVCA.
27
student start-up loan means a loan for which a person qualifies
28
under Part 2AA.1.
29
Schedule 6 Student start-up loans
42
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
voluntary SSL repayment means a payment made to the
1
Commissioner in discharge of an accumulated SSL debt or an SSL
2
debt. It does not include a payment made in discharge of a
3
compulsory SSL repayment amount.
4
13 Subsection 23(1)
5
Insert:
6
accumulated SSL debt has the meaning given by
7
section 1061ZVDC.
8
14 Subsection 23(1)
9
Insert:
10
approved scholarship course has the meaning given by
11
section 592M.
12
15 Subsection 23(1)
13
Insert:
14
enrolment test day has the meaning given by
15
subsection 1223ABF(2).
16
16 Subsection 23(1)
17
Insert:
18
qualification period, for a student start-up loan, has the meaning
19
given by section 19AAA.
20
17 Subsection 23(1)
21
Insert:
22
scholarship-entitled person has the meaning given by
23
subsection 1061ZVAC(2).
24
18 Subsection 23(1) (after paragraph (e) of the definition of
25
social security payment)
26
Insert:
27
(ea) a payment under Chapter 2AA of this Act (Student start-up
28
loans); or
29
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
43
19 Subsection 23(1)
1
Insert:
2
student start-up loan has the meaning given by section 19AAA.
3
20 Before paragraph 592F(1)(a)
4
Insert:
5
(aa) any of the following (a scholarship) was received by the
6
person in respect of a time before 1 January 2014:
7
(i) a student start-up scholarship payment under this
8
section;
9
(ii) a payment under the ABSTUDY Scheme known as an
10
ABSTUDY student start-up scholarship payment;
11
(iii) the amount or value of a Commonwealth Education
12
Costs Scholarship; and
13
(ab) for a continuous period since the time in respect of which the
14
person received the scholarship, the person has been
15
receiving at least one of the following:
16
(i) youth allowance;
17
(ii) payments under the ABSTUDY Scheme known as
18
Living Allowance; and
19
21 Before paragraph 592F(2)(a)
20
Insert:
21
(aa) any of the following (a scholarship) was received by the
22
person in respect of a time before 1 January 2014:
23
(i) a student start-up scholarship payment under this
24
section;
25
(ii) a payment under the ABSTUDY Scheme known as an
26
ABSTUDY student start-up scholarship payment;
27
(iii) the amount or value of a Commonwealth Education
28
Costs Scholarship; and
29
(ab) for a continuous period since the time in respect of which the
30
person received the scholarship, the person has been
31
receiving at least one of the following:
32
(i) youth allowance;
33
(ii) austudy payment;
34
Schedule 6 Student start-up loans
44
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(iii) payments under the ABSTUDY Scheme known as
1
Living Allowance;
2
22 Section 592M
3
Omit "Part", substitute "Act".
4
23 Subsection 592N(1)
5
Omit "Part", substitute "Act".
6
24 Saving provision
7
Despite the amendment of subsection 592N(1) made by this Schedule, a
8
legislative instrument made for that subsection continues in force after
9
the commencement of the amendment and has effect after that
10
commencement for the purposes of the whole of the Social Security Act
11
1991, not just Part 2.11B of that Act.
12
25 After Chapter 2A
13
Insert:
14
Chapter 2AA--Student start-up loans
15
Part 2AA.1--Qualification for and amount of
16
student start-up loan
17
18
1061ZVAA Simplified outline of this Part
19
Broadly, full-time students who are receiving youth allowance or
20
austudy might be qualified for a student start-up loan. A student
21
can qualify for up to 2 loans each calendar year.
22
1061ZVAB Qualification for student start-up loan
23
Receiving youth allowance
24
(1) A person is qualified for a student start-up loan for a qualification
25
period if, at the time in that period referred to in subsection (3):
26
(a) the person is qualified for youth allowance and youth
27
allowance is payable to the person; and
28
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
45
(b) the person is receiving youth allowance and would be
1
receiving youth allowance if Steps 2 and 3 of the method
2
statement in point 1067G-A1 of the Youth Allowance Rate
3
Calculator were disregarded for the purposes of working out
4
the person's rate of that allowance; and
5
(c) the person is qualified for youth allowance under section 540
6
in circumstances where paragraph 541(1)(a) (about full-time
7
study) applies and the relevant course of education is an
8
approved scholarship course; and
9
(d) the Secretary is satisfied that the person is not likely to
10
receive the amount or value of a Commonwealth Education
11
Costs Scholarship in the period of 6 months starting
12
immediately after the time; and
13
(e) the person has notified his or her tax file number to the
14
Secretary and the Secretary has:
15
(i) verified the person's tax file number in accordance with
16
section 1061ZVHB; or
17
(ii) obtained the correct tax file number in accordance with
18
section 1061ZVHC.
19
Note:
For approved scholarship course, see section 592M.
20
Receiving austudy payment
21
(2) A person is qualified for a student start-up loan for a qualification
22
period if, at the time in that period referred to in subsection (3):
23
(a) the person is qualified for austudy payment and austudy
24
payment is payable to the person; and
25
(b) the person is receiving austudy payment and would be
26
receiving austudy payment if steps 2 and 2A of the method
27
statement in point 1067L-A1 of the Austudy Payment Rate
28
Calculator were disregarded for the purposes of working out
29
the person's rate of that payment; and
30
(c) the person is qualified for austudy payment under section 568
31
in circumstances where subsection 569(1) (about qualifying
32
study) applies and the relevant course of education is an
33
approved scholarship course; and
34
(d) the Secretary is satisfied that the person is not likely to
35
receive the amount or value of a Commonwealth Education
36
Costs Scholarship in the period of 6 months starting
37
immediately after the time; and
38
Schedule 6 Student start-up loans
46
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(e) the person has notified his or her tax file number to the
1
Secretary and the Secretary has:
2
(i) verified the person's tax file number in accordance with
3
section 1061ZVHB; or
4
(ii) obtained the correct tax file number in accordance with
5
section 1061ZVHC.
6
Note:
For approved scholarship course, see section 592M.
7
Qualification time
8
(3) For the purposes of subsections (1) and (2), the time is the earliest
9
of the following:
10
(a) the time the Secretary determines the person's claim for a
11
student start-up loan;
12
(b) if the approved scholarship course ends in the qualification
13
period--the start of the last day of the approved scholarship
14
course;
15
(c) the start of the last day of the qualification period.
16
1061ZVAC Circumstances in which person is not qualified for
17
student start-up loan
18
(1) Despite section 1061ZVAB, a person is not qualified for a student
19
start-up loan for a qualification period at the relevant time in that
20
period if:
21
(a) a determination is in effect that the person is qualified for a
22
student start-up loan for the qualification period; or
23
(b) a determination is in effect that the person is qualified for an
24
ABSTUDY student start-up loan under the Student
25
Assistance Act 1973 for the qualification period; or
26
(c) at the time, the person is a scholarship-entitled person (see
27
subsection (2)); or
28
(d) in the period of 6 months ending immediately before the
29
time, the person:
30
(i) has received a payment known as a student start-up
31
scholarship payment under the scheme referred to in
32
section 117 of the Veterans' Entitlements Act; or
33
(ii) has received a payment known as a student start-up
34
scholarship payment under the scheme referred to in
35
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
47
section 258 of the Military Rehabilitation and
1
Compensation Act; or
2
(iii) has received the amount or value of a Commonwealth
3
Education Costs Scholarship; or
4
(iv) was entitled to the amount or value of a Commonwealth
5
Education Costs Scholarship but has not received the
6
full entitlement only because the scholarship was
7
suspended.
8
(2) A person is a scholarship-entitled person if:
9
(a) any of the following (a scholarship) was received by the
10
person in respect of a time before 1 January 2014:
11
(i) a student start-up scholarship payment under
12
section 592F;
13
(ii) a payment under the ABSTUDY Scheme known as an
14
ABSTUDY student start-up scholarship payment;
15
(iii) the amount or value of a Commonwealth Education
16
Costs Scholarship; and
17
(b) for a continuous period since the time in respect of which the
18
person received the scholarship, the person has been
19
receiving at least one of the following:
20
(i) youth allowance;
21
(ii) austudy payment;
22
(iii) payments under the ABSTUDY Scheme known as
23
Living Allowance.
24
1061ZVAD Amount of student start-up loan
25
The amount of a student start-up loan for which a person is
26
qualified on or after 1 January 2014 is $1,025.
27
Note:
The amount of the loan is to be indexed on 1 January 2017 and each
28
later 1 January in line with CPI increases (see sections 1190 to 1194).
29
Schedule 6 Student start-up loans
48
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Part 2AA.2--Indebtedness
1
Division 1--Introduction
2
1061ZVBA Simplified outline of this Part
3
A person incurs an SSL debt if the person receives a student
4
start-up loan (except in certain circumstances when the loan is
5
required to be recovered as a social security debt under this Act).
6
Each SSL debt is incorporated into the person's accumulated SSL
7
debt. This accumulated SSL debt forms the basis for working out
8
the amounts the person is obliged to repay.
9
Division 2--Incurring SSL debts
10
1061ZVCA SSL debts
11
(1) A person incurs an SSL debt to the Commonwealth if:
12
(a) the person has received a student start-up loan for a
13
qualification period; and
14
(b) the amount of the loan is not a debt under section 1223 or
15
1223ABF.
16
(2) The SSL debt is incurred by the person on the later of:
17
(a) the day the person received the loan; and
18
(b) the day after the person's enrolment test day for the
19
qualification period.
20
Note:
For enrolment test day, see subsection 1223ABF(2).
21
(3) The amount of the person's SSL debt is the amount of the loan,
22
reduced by any amount repaid before the day on which the debt is
23
incurred.
24
(4) Despite subsection (1), an SSL debt is not incurred in relation to a
25
loan if:
26
(a) the loan has been fully repaid before the day on which the
27
SSL debt in respect of the loan would be incurred; or
28
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
49
(b) the Secretary has formed an opinion under
1
subsection 1223ABF(3) in relation to the loan (relating to
2
exceptional circumstances beyond the person's control).
3
1061ZVCB SSL debt discharged by death
4
Upon the death of a person who owes an SSL debt to the
5
Commonwealth, the debt is taken to have been paid.
6
Division 3--Working out accumulated SSL debts
7
1061ZVDA Simplified outline of this Division
8
There are 2 stages to working out a person's accumulated SSL debt
9
for a financial year.
10
In stage 1, the person's former accumulated SSL debt is worked
11
out by adjusting the preceding financial year's accumulated SSL
12
debt to take account of:
13
(a)
changes in the Consumer Price Index; and
14
(b)
the debts that the person incurs during the last 6 months
15
of the preceding financial year; and
16
(c)
voluntary SSL repayments of the debt; and
17
(d)
compulsory SSL repayment amounts in respect of the
18
debt.
19
In stage 2, the person's accumulated SSL debt is worked out from:
20
(a)
the person's former accumulated SSL debt; and
21
(b)
the SSL debts that the person incurs during the first 6
22
months of the financial year; and
23
(c)
voluntary SSL repayments of those debts.
24
1061ZVDB Working out a former accumulated SSL debt
25
(1) A person's former accumulated SSL debt, in relation to the
26
person's accumulated SSL debt for a financial year, is worked out
27
by multiplying:
28
(a) the amount worked out using the following method
29
statement; by
30
Schedule 6 Student start-up loans
50
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(b) the HELP debt indexation factor for 1 June in that financial
1
year.
2
Method statement
3
Step 1. Take the person's accumulated SSL debt for the
4
immediately preceding financial year. (This amount is
5
taken to be zero if the person has no accumulated SSL
6
debt for that financial year.)
7
Step 2. Add the sum of all of the SSL debts (if any) that the
8
person incurred during the last 6 months of the
9
immediately preceding financial year.
10
Step 3. Subtract the sum of the amounts by which the person's
11
debts referred to in Steps 1 and 2 are reduced because of
12
any voluntary SSL repayments that have been made
13
during the period:
14
(a)
starting on 1 June in the immediately preceding
15
financial year; and
16
(b)
ending immediately before the next 1 June.
17
Step 4. Subtract the sum of all of the person's compulsory SSL
18
repayment amounts that:
19
(a)
were assessed during that period (excluding any
20
assessed as a result of a return given before that
21
period); or
22
(b)
were assessed after the end of that period as a
23
result of a return given before the end of that
24
period.
25
Step 5. Subtract the sum of the amounts by which any
26
compulsory SSL repayment amount of the person is
27
increased (whether as a result of an increase in the
28
person's taxable income of an income year or otherwise)
29
by an amendment of an assessment made during that
30
period.
31
Student start-up loans Schedule 6
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Social Services and Other Legislation Amendment Bill 2013
51
Step 6. Add the sum of the amounts by which any compulsory
1
SSL repayment amount of the person is reduced (whether
2
as a result of a reduction in the person's taxable income
3
of an income year or otherwise) by an amendment of an
4
assessment made during that period.
5
(2) For the purposes of this section, an assessment, or an amendment
6
of an assessment, is taken to have been made on the day specified
7
in the notice of assessment, or notice of amended assessment, as
8
the date of issue of that notice.
9
1061ZVDC Working out an accumulated SSL debt
10
(1) A person's accumulated SSL debt, for a financial year, is worked
11
out as follows:
12
Former accumulated
SSL debts
SSL debt
SSL debt
incurred
repayments
13
where:
14
former accumulated SSL debt is the person's former accumulated
15
SSL debt in relation to that accumulated SSL debt.
16
SSL debt repayments is the sum of all of the voluntary SSL
17
repayments (if any) paid, on or after 1 July in the financial year and
18
before 1 June in that year, in reduction of the SSL debts incurred in
19
that year.
20
SSL debts incurred is the sum of the amounts of all of the SSL
21
debts (if any) that the person incurred during the first 6 months of
22
the financial year.
23
(2) The person incurs the accumulated SSL debt on 1 June in the
24
financial year.
25
(3) The first financial year for which a person can have an
26
accumulated SSL debt is the financial year starting on 1 July 2014.
27
1061ZVDD Rounding of amounts
28
(1) If, apart from this section, a person's accumulated SSL debt would
29
be an amount consisting of a number of whole dollars and a
30
number of cents, disregard the number of cents.
31
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(2) If, apart from this section, a person's accumulated SSL debt would
1
be an amount of less than one dollar, the person's accumulated
2
SSL debt is taken to be zero.
3
1061ZVDE Accumulated SSL debt discharges earlier debts
4
(1) The accumulated SSL debt that a person incurs on 1 June in a
5
financial year discharges, or discharges the unpaid part of:
6
(a) any SSL debt that the person incurred during the calendar
7
year immediately preceding that day; and
8
(b) any accumulated SSL debt that the person incurred on the
9
immediately preceding 1 June.
10
(2) Nothing in subsection (1) affects the application of Division 2 of
11
this Part or sections 1061ZVDB and 1061ZVDC.
12
1061ZVDF Accumulated SSL debt discharged by death
13
(1) Upon the death of a person who has an accumulated SSL debt, the
14
accumulated SSL debt is taken to be discharged.
15
(2) To avoid doubt, this section does not affect any compulsory SSL
16
repayment amounts required to be paid in respect of the
17
accumulated SSL debt, whether or not those amounts were
18
assessed before the person's death.
19
Part 2AA.3--Discharge of indebtedness
20
Division 1--Introduction
21
1061ZVEA Simplified outline of this Part
22
A person who owes a debt to the Commonwealth under this
23
Chapter may make voluntary SSL repayments.
24
The person is required to make repayments, of amounts based on
25
his or her income, if that income is above a particular amount and
26
if the person has repaid the person's accumulated HELP debts
27
arising under the Higher Education Support Act 2003. The
28
Commissioner makes assessments of repayment amounts, which
29
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53
are collected in the same way as amounts of income tax and
1
accumulated HELP debts.
2
1061ZVEB Debts under this Chapter
3
(1) The debts under this Chapter are:
4
(a) SSL debts; and
5
(b) accumulated SSL debts.
6
(2) To avoid doubt, debts that arise under the following sections are
7
not debts under this Chapter:
8
(a) section 1223 (Debts arising from lack of qualification,
9
overpayment etc.);
10
(b) section 1223ABF (Debts in respect of student start-up loans).
11
Division 2--Voluntary discharge of indebtedness
12
1061ZVFA Voluntary SSL repayments in respect of debts
13
(1) A person may at any time make a payment in respect of a debt that
14
the person owes to the Commonwealth under this Chapter.
15
(2) The payment must be made to the Commissioner.
16
1061ZVFB Application of voluntary SSL repayments
17
(1) Any money a person pays under this Division to meet the person's
18
debts to the Commonwealth under this Chapter is to be applied in
19
payment of those debts as the person directs at the time of the
20
payment.
21
(2) If the person has not given any directions, or the directions given
22
do not adequately deal with the matter, any money available is to
23
be applied as follows:
24
(a) first, in discharge or reduction of any accumulated SSL debt
25
of the person;
26
(b) second, in discharge or reduction of:
27
(i) any SSL debt of the person; or
28
(ii) if there is more than one such debt, those debts in the
29
order in which they were incurred.
30
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1061ZVFC Refunding of payments
1
If:
2
(a) a person pays an amount to the Commonwealth under this
3
Division; and
4
(b) the amount exceeds the sum of:
5
(i) the amount required to discharge the total debt that the
6
person owed to the Commonwealth under this Chapter;
7
and
8
(ii) the total amount of the person's primary tax debts
9
(within the meaning of Part IIB of the Taxation
10
Administration Act 1953);
11
the Commonwealth must refund to the person an amount equal to
12
that excess.
13
Division 3--Compulsory discharge of indebtedness
14
Subdivision A--Liability to repay amounts
15
1061ZVGA Liability to repay amounts
16
(1) If:
17
(a) a person's repayment income for an income year exceeds the
18
minimum repayment income for the income year; and
19
(b) on 1 June immediately preceding the making of an
20
assessment in respect of the person's income of that income
21
year, the person had an accumulated SSL debt; and
22
(c) on that 1 June:
23
(i) the person did not have an accumulated HELP debt; or
24
(ii) the amount required to be paid in respect of the person's
25
accumulated HELP debt for the income year would, if
26
paid, fully discharge the person's accumulated HELP
27
debt;
28
the person is liable to pay to the Commonwealth, in accordance
29
with this Division, the amount worked out under
30
section 1061ZVGE in reduction of the person's repayable SSL
31
debt.
32
(2) A person is not liable under this section to pay an amount for an
33
income year if, under section 8 of the Medicare Levy Act 1986:
34
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(a) no Medicare levy is payable by the person on the person's
1
taxable income for the income year; or
2
(b) the amount of the Medicare levy payable by the person on the
3
person's taxable income for the income year is reduced.
4
1061ZVGB Repayment income
5
For the purposes of this Chapter, repayment income has the same
6
meaning as in the Higher Education Support Act 2003.
7
1061ZVGC Minimum repayment income
8
For the purposes of this Chapter, minimum repayment income has
9
the same meaning as in the Higher Education Support Act 2003.
10
1061ZVGD Repayable SSL debt for an income year
11
(1) A person's repayable SSL debt for an income year is:
12
(a) the person's accumulated SSL debt referred to in
13
paragraph 1061ZVGA(1)(b) in relation to that income year;
14
or
15
(b) if one or more amounts:
16
(i) have been paid in reduction of that debt; or
17
(ii) have been assessed under section 1061ZVGF to be
18
payable in respect of that debt;
19
the amount (if any) remaining after deducting from that debt
20
the amount, or sum of the amounts, so paid or assessed to be
21
payable.
22
(2) A reference in paragraph (1)(b) of this section to an amount
23
assessed to be payable is, if the amount has been increased or
24
reduced by an amendment of the relevant assessment, a reference
25
to the increased amount or the reduced amount.
26
Subdivision B--Amounts payable to the Commonwealth
27
1061ZVGE Amounts payable to the Commonwealth
28
The amount that a person is liable to pay under
29
section 1061ZVGA, in respect of an income year, is an amount
30
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equal to so much of the person's repayable SSL debt for the
1
income year as does not exceed:
2
(a) if subparagraph 1061ZVGA(1)(c)(i) applies--the percentage
3
of the person's repayment income that is applicable under the
4
table in section 154-20 of the Higher Education Support Act
5
2003; or
6
(b) if subparagraph 1061ZVGA(1)(c)(ii) applies--the percentage
7
of the person's repayment income that is applicable under the
8
table in section 154-20 of the Higher Education Support Act
9
2003, reduced by the amount required to be paid in respect of
10
the person's accumulated HELP debt for the income year.
11
Subdivision C--Assessments
12
1061ZVGF Commissioner may make assessments
13
The Commissioner may, from any information in the
14
Commissioner's possession, whether from a return or otherwise,
15
make an assessment of:
16
(a) the person's accumulated SSL debt on 1 June immediately
17
before the making of the assessment; and
18
(b) the amount required to be paid in respect of that debt under
19
section 1061ZVGA.
20
1061ZVGG Notification of notices of assessment of tax
21
If:
22
(a) the Commissioner is required to serve on a person a notice of
23
assessment in respect of the person's income of an income
24
year under section 174 of the Income Tax Assessment Act
25
1936; and
26
(b) the Commissioner has made, in respect of the person, an
27
assessment under section 1061ZVGF of this Act of the
28
amounts referred to in that section; and
29
(c) notice of the assessment under that section has not been
30
served on the person;
31
notice of the assessment under that section may be served by
32
specifying the amounts concerned in the notice referred to in
33
paragraph (a).
34
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1061ZVGH Commissioner may defer making assessments
1
(1) A person may apply in the approved form to the Commissioner for
2
deferral of the making of an assessment in respect of the person
3
under section 1061ZVGF.
4
(2) The application must specify:
5
(a) the income year for which the deferral is being sought; and
6
(b) the reasons for seeking the deferral.
7
(3) The income year specified in the application must be:
8
(a) the income year in which the person makes the application;
9
or
10
(b) the immediately preceding income year; or
11
(c) the immediately succeeding income year.
12
(4) The Commissioner may, on application by a person under this
13
section, defer making an assessment in respect of the person under
14
section 1061ZVGF if the Commissioner is of the opinion that:
15
(a) if the assessment were made, payment of the assessed
16
amount would cause serious hardship to the person; or
17
(b) there are other special reasons that make it fair and
18
reasonable to defer making the assessment.
19
(5) The Commissioner may defer making the assessment for any
20
period that he or she thinks appropriate.
21
(6) The Commissioner must, as soon as practicable after an application
22
is made under this section:
23
(a) consider the matter to which the application relates; and
24
(b) notify the applicant of the Commissioner's decision on the
25
application.
26
Note:
Deferrals of making assessments, or refusals of applications, are
27
reviewable under Division 2A of Part 4 of the Administration Act.
28
1061ZVGJ Commissioner may amend assessments
29
(1) A person may apply in the approved form to the Commissioner for
30
an amendment of an assessment made in respect of the person
31
under section 1061ZVGF so that:
32
(a) the amount payable under the assessment is reduced; or
33
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(b) no amount is payable under the assessment.
1
(2) The application:
2
(a) must be made within 2 years after the day on which the
3
Commissioner gives notice of the assessment to the person;
4
or
5
(b) must specify the reasons justifying a later application.
6
(3) The Commissioner may, on application by a person under this
7
section, amend an assessment made in respect of the person under
8
section 1061ZVGF so that:
9
(a) the amount payable under the assessment is reduced; or
10
(b) no amount is payable under the assessment;
11
if the Commissioner is of the opinion that:
12
(c) payment of the assessed amount has caused or would cause
13
serious hardship to the person; or
14
(d) there are other special reasons that make it fair and
15
reasonable to make the amendment.
16
(4) The Commissioner must, as soon as practicable after an application
17
is made under this section:
18
(a) consider the matter to which the application relates; and
19
(b) notify the applicant of the Commissioner's decision on the
20
application.
21
Note:
Amendments of assessments, or refusals of applications, are
22
reviewable under Division 2A of Part 4 of the Administration Act.
23
Part 2AA.4--Tax administration matters
24
25
1061ZVHA Simplified outline of this Part
26
The Secretary and the Commissioner may share information about
27
tax file numbers for the purposes of administering student start-up
28
loans. The Commissioner is also responsible for the recovery of
29
debts under this Chapter and has functions and powers to fulfil that
30
responsibility relating to returns, assessments, collection and other
31
administrative matters.
32
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59
1061ZVHB Verification of tax file numbers
1
(1) The Secretary may provide to the Commissioner a tax file number
2
that a person has notified to the Secretary for the purposes of
3
paragraph 1061ZVAB(1)(e) or (2)(e), for the purpose of verifying
4
that the number is the person's tax file number.
5
(2) If the Commissioner is satisfied that the number is the person's tax
6
file number, the Commissioner may give the Secretary a written
7
notice informing the Secretary accordingly.
8
1061ZVHC When person with tax file number incorrectly notifies
9
number
10
If the Commissioner is satisfied:
11
(a) that the tax file number that a person has notified to the
12
Secretary for the purposes of paragraph 1061ZVAB(1)(e) or
13
(2)(e):
14
(i) has been cancelled or withdrawn since the notification
15
was given; or
16
(ii) is otherwise wrong; and
17
(b) that the person has a tax file number;
18
the Commissioner may give to the Secretary written notice of the
19
incorrect notification and of the person's tax file number.
20
1061ZVHD When person without tax file number incorrectly
21
notifies number
22
(1) If:
23
(a) the Commissioner is satisfied that the tax file number that a
24
person notified to the Secretary for the purposes of
25
paragraph 1061ZVAB(1)(e) or (2)(e):
26
(i) has been cancelled since the notification was given; or
27
(ii) is for any other reason not the person's tax file number;
28
and
29
(b) the Commissioner is not satisfied that the person has a tax
30
file number;
31
the Commissioner may give to the Secretary a written notice
32
informing the Secretary accordingly.
33
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(2) The Commissioner must give a copy of any notice under
1
subsection (1) to the person concerned, together with a written
2
statement of the reasons for the decision to give the notice.
3
Note:
Decisions to give notice under subsection (1) are reviewable under
4
section 202F of the Income Tax Assessment Act 1936.
5
1061ZVHE When tax file numbers are cancelled
6
(1) If the Commissioner cancels a tax file number issued to a person
7
who has notified the tax file number to the Secretary for the
8
purposes of paragraph 1061ZVAB(1)(e) or (2)(e), the
9
Commissioner may give to the Secretary a written notice informing
10
the Secretary accordingly.
11
(2) The Commissioner must give a copy of any notice under
12
subsection (1) to the person concerned, together with a written
13
statement of the reasons for the decision to give the notice.
14
Note:
Decisions to give notice under subsection (1) are reviewable under
15
section 202F of the Income Tax Assessment Act 1936.
16
1061ZVHF Returns, assessments, collection and recovery
17
Subject to Part 2AA.3 and this Part:
18
(a) Part IV of the Income Tax Assessment Act 1936; and
19
(b) Division 5 of the Income Tax Assessment Act 1997; and
20
(c) Part 4-15 in Schedule 1 to the Taxation Administration Act
21
1953;
22
apply, so far as they are capable of application, in relation to a
23
compulsory SSL repayment amount of a person as if it were
24
income tax assessed to be payable by a taxpayer by an assessment
25
made under Part IV of the Income Tax Assessment Act 1936.
26
1061ZVHG Charges and civil penalties for failing to meet
27
obligations
28
(1) Part 4-25 in Schedule 1 to the Taxation Administration Act 1953
29
has effect as if:
30
(a) any compulsory SSL repayment amount of a person were
31
income tax payable by the person in respect of the income
32
year in respect of which the assessment of that debt was
33
made; and
34
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61
(b) Part 2AA.1 so far as it relates to tax file numbers, and
1
Parts 2AA.2, 2AA.3 and this Part were income tax laws.
2
(2) Subsection (1) does not have the effect of making a person liable to
3
a penalty for any act or omission that happened before the
4
commencement of this subsection.
5
1061ZVHH Pay as you go (PAYG) withholding
6
Part 2-5 (other than section 12-55 and Subdivisions 12-E, 12-F and
7
12-G) in Schedule 1 to the Taxation Administration Act 1953
8
applies, so far as it is capable of application, in relation to the
9
collection of amounts of a compulsory SSL repayment amount of a
10
person as if the compulsory SSL repayment amount were income
11
tax.
12
1061ZVHJ Pay as you go (PAYG) instalments
13
Division 45 in Schedule 1 to the Taxation Administration Act 1953
14
applies, so far as it is capable of application, in relation to the
15
collection of a compulsory SSL repayment amount of a person as if
16
the compulsory SSL repayment amount were income tax.
17
1061ZVHK Administration of this Chapter
18
The Commissioner has the general administration of:
19
(a) Part 2AA.1 so far as it relates to tax file numbers; and
20
(b) Parts 2AA.2, 2AA.3 and this Part; and
21
(c) Division 2A of Part 4 of the Administration Act (Internal
22
review of certain Commissioner decisions relating to student
23
start-up loans).
24
Note:
One effect of this is that these provisions are taxation laws for the
25
purposes of the Taxation Administration Act 1953.
26
26 Section 1190 (after table item 69)
27
Insert:
28
Student start-up
loans
69A.
student start-up
loan amount
student start-up
loan amount
section 1061ZVAD
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27 Subsection 1191(1) (after table item 41)
1
Insert:
2
Student start-up loans
41A.
student start-up loan
amount
1 January
June
highest June
quarter
before
reference
quarter (but
not earlier
than June
quarter
2013)
$1.00
28 After subsection 1192(8A)
3
Insert:
4
(8B) The student start-up loan amount (see item 41A of the CPI
5
Indexation Table in subsection 1191(1)) is not to be indexed on
6
1 January 2014, 1 January 2015 and 1 January 2016.
7
29 At the end of subsection 1223(1)
8
Add:
9
Note:
The amount of a debt that arises under this subsection in relation to a
10
student start-up loan may be affected by section 1223ABG.
11
30 After section 1223ABE
12
Insert:
13
1223ABF Debts in respect of student start-up loans
14
(1) If:
15
(a) a person has received a student start-up loan for which the
16
person qualified at a time (the qualification time) in a
17
qualification period; and
18
(b) at a time between the qualification time and the end of the
19
person's enrolment test day, the person does not meet the
20
condition in paragraph 1061ZVAB(1)(c) or (2)(c) that the
21
person met at the qualification time;
22
then:
23
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63
(c) the amount of the loan is a debt due to the Commonwealth;
1
and
2
(d) the debt is taken to have arisen when the person received the
3
loan.
4
Note 1:
The conditions in paragraphs 1061ZVAB(1)(c) and (2)(c) relate to
5
whether the person is qualified for youth allowance or austudy
6
payment because the person is studying in an approved scholarship
7
course (as defined in section 592M).
8
Note 2:
The amount of a debt that arises under this subsection may be affected
9
by section 1223ABG.
10
(2) A person's enrolment test day, for a qualification period, is the
11
earliest of the following days:
12
(a) if the approved scholarship course ends in the qualification
13
period--the last day of the approved scholarship course;
14
(b) the last day of the qualification period;
15
(c) the 35th day of the period starting on whichever of the
16
following applies:
17
(i) if the person's qualification time for the qualification
18
period was before the first day of the relevant approved
19
scholarship course--the first day of that approved
20
scholarship course;
21
(ii) otherwise--the day of the qualification time.
22
Note 1:
In some circumstances, a person's enrolment test day will be the same
23
as the day of the person's qualification time.
24
Note 2:
For approved scholarship course, see section 592M.
25
(3) Subsection (1) does not apply if, in the Secretary's opinion, the
26
person does not meet the condition in paragraph 1061ZVAB(1)(c)
27
or (2)(c) that the person met at the qualification time because of
28
exceptional circumstances beyond the person's control.
29
Note:
The conditions in paragraphs 1061ZVAB(1)(c) and (2)(c) relate to
30
whether the person is qualified for youth allowance or austudy
31
payment because the person is studying in an approved scholarship
32
course (as defined in section 592M).
33
1223ABG Student start-up loan previously treated as part of
34
accumulated SSL debt
35
(1) This section applies if:
36
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(a) a debt arises under section 1223 or 1223ABF in relation to a
1
student start-up loan; and
2
(b) the Commissioner had treated the amount of the loan as if it
3
were part of an accumulated SSL debt, but at a time since
4
(the cessation time) has ceased to do so.
5
(2) The amount of the debt that arises under section 1223 or 1223ABF
6
is taken to be so much of the supposed accumulated SSL debt as is,
7
immediately before the cessation time, attributable to the amount
8
of the loan.
9
31 After subparagraph 1229D(1)(b)(iii)
10
Insert:
11
(iiia) student start-up loan (but the debt must not be an SSL
12
debt or accumulated SSL debt within the meaning of
13
Chapter 2AA);
14
Social Security (Administration) Act 1999
15
32 Subsection 10(1)
16
After "Part 4", insert "(other than Division 2A)".
17
33 After Subdivision EA of Division 1 of Part 3
18
Insert:
19
Subdivision EB--Time limits for claims for student start-up
20
loans
21
26C Time limit for claim
22
(1) A person's claim for a student start-up loan for a qualification
23
period must be made before the end of the qualification period.
24
(2) Despite subsection (1), a person's claim for a student start-up loan
25
for a qualification period in which the person is expected to
26
complete the relevant approved scholarship course must be made at
27
least 35 days before the course end date.
28
34 At the end of section 36
29
Add:
30
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65
(4) If a person claims a student start-up loan for a qualification period,
1
the Secretary may determine the person's claim at a time the
2
Secretary considers appropriate, having regard to the principle that,
3
generally, the time should be close to the start of the period of
4
study concerned for the relevant approved scholarship course.
5
Note:
For approved scholarship course, see section 592M of the 1991 Act.
6
(5) Nothing in subsection (4) affects the operation of section 39.
7
35 Subsection 39(1)
8
Omit "subsection (3)", substitute "subsections (3) and (9)".
9
36 At the end of section 39
10
Add:
11
(9) A claim for a student start-up loan for a qualification period made
12
before the start of the qualification period is taken to have been
13
made on the first day of the qualification period.
14
37 Subsection 47(1) (after paragraph (ba) of the definition of
15
lump sum benefit)
16
Insert:
17
(baa) a student start-up loan; or
18
38 Subsection 47(4)
19
Omit "section 47DA", substitute "sections 47DA and 47DB".
20
39 After section 47DA
21
Insert:
22
47DB Student start-up loans
23
(1) If a person is qualified for a student start-up loan at the time
24
referred to in subsection 1061ZVAB(3) on a particular day:
25
(a) the loan becomes payable to the person on that day; and
26
(b) the Secretary must pay the amount of the loan to the person
27
as soon as reasonably practicable after that day.
28
(2) If:
29
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(a) a person is qualified for a student start-up loan on a particular
1
day because the person is receiving youth allowance; and
2
(b) the whole or a part of the person's instalment of youth
3
allowance in respect of a period that included that day is paid
4
to a parent of the person under section 45 of this Act;
5
the Secretary may pay the whole, or the same proportion, of the
6
person's loan to that parent or to any other person.
7
40 Section 58 (heading)
8
Repeal the heading, substitute:
9
58 Payment of social security payment after death
10
41 Paragraph 58(1)(a)
11
Omit "or pension bonus bereavement payment", substitute ", pension
12
bonus bereavement payment or a student start-up loan".
13
42 At the end of section 127
14
Add:
15
(4) The Secretary may not review a decision that is a reviewable
16
decision under section 138A (certain decisions made by the
17
Commissioner in relation to student start-up loans).
18
43 After paragraph 129(4)(d)
19
Insert:
20
(da) a decision that is a reviewable decision under section 138A
21
(certain decisions made by the Commissioner in relation to
22
student start-up loans); or
23
44 After Division 2 of Part 4
24
Insert:
25
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Division 2A--Internal review of certain Commissioner
1
decisions relating to student start-up loans
2
138A Decisions reviewable under this Division
3
Each of the following is a reviewable decision for the purposes of
4
this Division:
5
(a) a decision by the Commissioner under section 1061ZVGH of
6
the 1991 Act (Commissioner may defer making
7
assessments);
8
(b) a decision by the Commissioner under section 1061ZVGJ of
9
the 1991 Act (Commissioner may amend assessments).
10
138B Commissioner must give reasons for reviewable decisions
11
(1) The Commissioner's notice to a person of the making of a
12
reviewable decision must include reasons for the decision.
13
(2) Subsection (1) does not affect an obligation, imposed upon the
14
Commissioner by any other law, to give reasons for a decision.
15
138C Reviewer of decisions
16
(1) The Commissioner is the reviewer of a reviewable decision for the
17
purposes of this Division, subject to subsection (2).
18
(2) If:
19
(a) the reviewable decision was made by a delegate of the
20
Commissioner; and
21
(b) the decision is to be reconsidered by a delegate of the
22
Commissioner;
23
then the delegate who reconsiders the decision must be a person
24
who:
25
(c) was not involved in making the decision; and
26
(d) occupies a position that is senior to that occupied by any
27
person involved in making the decision.
28
138D Reviewer may reconsider reviewable decisions
29
(1) The reviewer of a reviewable decision may reconsider the decision
30
if the reviewer is satisfied that there is sufficient reason to do so.
31
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(2) The reviewer may reconsider the decision even if:
1
(a) an application for reconsideration of the decision has been
2
made under section 138E; or
3
(b) the decision has been confirmed, varied or set aside under
4
section 138E and an application has been made under
5
section 138F for review of the decision.
6
(3) After reconsidering the decision, the reviewer must:
7
(a) confirm the decision; or
8
(b) vary the decision; or
9
(c) set the decision aside and substitute a new decision.
10
(4) The reviewer's decision (the decision on review) to confirm, vary
11
or set aside the decision takes effect:
12
(a) on the day specified in the decision on review; or
13
(b) if a day is not specified--on the day on which the decision on
14
review was made.
15
(5) The reviewer must give written notice of the decision on review to
16
the person to whom that decision relates.
17
(6) The notice:
18
(a) must be given within a reasonable period after the decision is
19
made; and
20
(b) must contain a statement of the reasons for the reviewer's
21
decision on review.
22
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
23
the person to be notified of the person's review rights.
24
138E Reconsideration of reviewable decisions on request
25
(1) A person whose interests are affected by a reviewable decision
26
may request the reviewer to reconsider the decision.
27
(2) The person's request must be made by written notice given to the
28
reviewer within 28 days, or such longer period as the reviewer
29
allows, after the day on which the person first received notice of
30
the decision.
31
(3) The notice must set out the reasons for making the request.
32
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(4) After receiving the request, the reviewer must reconsider the
1
decision and:
2
(a) confirm the decision; or
3
(b) vary the decision; or
4
(c) set the decision aside and substitute a new decision.
5
(5) The reviewer's decision (the decision on review) to confirm, vary
6
or set aside the decision takes effect:
7
(a) on the day specified in the decision on review; or
8
(b) if a day is not specified--on the day on which the decision on
9
review was made.
10
(6) The reviewer must give the person written notice of the decision on
11
review.
12
(7) The notice:
13
(a) must be given within a reasonable period after the decision
14
on review is made; and
15
(b) must contain a statement of the reasons for the decision on
16
review.
17
(8) The reviewer is taken, for the purposes of this Division, to have
18
confirmed the decision if the reviewer does not give notice of a
19
decision to the person within 45 days after receiving the person's
20
request.
21
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
22
the person to be notified of the person's review rights.
23
138F AAT review of reviewable decisions
24
An application may be made to the Administrative Appeals
25
Tribunal for the review of a reviewable decision that has been
26
confirmed, varied or set aside under section 138D (Reviewer may
27
reconsider reviewable decisions) or 138E (Reconsideration of
28
reviewable decisions on request).
29
45 At the end of section 144
30
Add:
31
; (t) a decision that is a reviewable decision under section 138A
32
(certain decisions made by the Commissioner in relation to
33
student start-up loans);
34
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Social Services and Other Legislation Amendment Bill 2013
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(u) a decision under section 138D or 138E (review of certain
1
decisions made by the Commissioner in relation to student
2
start-up loans).
3
Student Assistance Act 1973
4
46 Subsection 3(1)
5
Insert:
6
ABSTUDY SSL debt means a debt incurred under section 7B.
7
47 Subsection 3(1)
8
Insert:
9
ABSTUDY student start-up loan means a loan for which a person
10
qualifies under Division 1 of Part 2.
11
Note:
Part 2 is taken to be part of the ABSTUDY Scheme and ABSTUDY
12
student start-up loans are taken to be made under the ABSTUDY
13
Scheme: see section 6B.
14
48 Subsection 3(1)
15
Insert:
16
ABSTUDY student start-up loan overpayment has the meaning
17
given by subsection 38A(1).
18
49 Subsection 3(1)
19
Insert:
20
accumulated ABSTUDY SSL debt has the meaning given by
21
section 8C.
22
50 Subsection 3(1)
23
Insert:
24
accumulated HELP debt has the same meaning as in the Higher
25
Education Support Act 2003.
26
51 Subsection 3(1)
27
Insert:
28
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approved form has the meaning given by section 388-50 in
1
Schedule 1 to the Taxation Administration Act 1953.
2
52 Subsection 3(1)
3
Insert:
4
approved scholarship course has the same meaning as in the
5
ABSTUDY Scheme.
6
53 Subsection 3(1)
7
Insert:
8
Commonwealth Education Costs Scholarship means a scholarship
9
of that name provided for under the Commonwealth Scholarships
10
Guidelines made for the purposes of Part 2-4 of the Higher
11
Education Support Act 2003.
12
54 Subsection 3(1)
13
Insert:
14
compulsory ABSTUDY SSL repayment amount means an amount
15
that:
16
(a) is required to be paid in respect of an accumulated
17
ABSTUDY SSL debt under section 9F; and
18
(b) is included in a notice of assessment made under section 9L.
19
55 Subsection 3(1)
20
Insert:
21
enrolment test day has the meaning given by subsection 38A(2).
22
56 Subsection 3(1)
23
Insert:
24
former accumulated ABSTUDY SSL debt has the meaning given
25
by section 8B.
26
57 Subsection 3(1)
27
Insert:
28
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HELP debt indexation factor has the same meaning as in the
1
Higher Education Support Act 2003.
2
58 Subsection 3(1)
3
Insert:
4
HELP repayment income has the meaning given by 9G.
5
59 Subsection 3(1) (definition of income tax law)
6
Repeal the definition, substitute:
7
income tax law has the meaning given by subsection 995-1(1) of
8
the Income Tax Assessment Act 1997.
9
60 Subsection 3(1)
10
Insert:
11
minimum HELP repayment income has the meaning given by
12
section 9H.
13
61 Subsection 3(1)
14
Insert:
15
qualification period, for an ABSTUDY student start-up loan,
16
means a period of 6 months starting on 1 January or 1 July in any
17
year.
18
62 Subsection 3(1)
19
Insert:
20
repayable ABSTUDY SSL debt has the meaning given by
21
section 9J.
22
63 Subsection 3(1)
23
Insert:
24
return means an income tax return within the meaning of
25
subsection 995-1(1) of the Income Tax Assessment Act 1997.
26
64 Subsection 3(1)
27
Insert:
28
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73
scholarship-entitled person has the meaning given by
1
subsection 6D(2).
2
65 Subsection 3(1)
3
Insert:
4
tax file number has the same meaning as in Part VA of the Income
5
Tax Assessment Act 1936.
6
66 Subsection 3(1)
7
Insert:
8
voluntary ABSTUDY SSL repayment means a payment made to
9
the Commissioner in discharge of an accumulated ABSTUDY SSL
10
debt or an ABSTUDY SSL debt. It does not include a payment
11
made in discharge of a compulsory ABSTUDY SSL repayment
12
amount.
13
67 After Part 1
14
Insert:
15
Part 2--ABSTUDY student start-up loans
16
Division 1--Qualification for and amount of ABSTUDY
17
student start-up loan
18
6A Simplified outline of this Division
19
Broadly, full-time students who are receiving Living Allowance
20
might be qualified for an ABSTUDY student start-up loan under
21
the ABSTUDY Scheme. A student can qualify for up to 2 loans
22
each calendar year.
23
6B ABSTUDY Scheme
24
(1) For the purposes of a reference in this Act or another law to the
25
ABSTUDY Scheme:
26
(a) this Part is taken to be part of the ABSTUDY Scheme; and
27
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(b) ABSTUDY student start-up loans are taken to be made under
1
the ABSTUDY Scheme.
2
(2) This Part does not limit the ABSTUDY Scheme. In particular, the
3
ABSTUDY Scheme may make provision for matters relating to
4
ABSTUDY student start-up loans for which provision is not made
5
in this Act.
6
6C Qualification for ABSTUDY student start-up loan
7
(1) A person is qualified for an ABSTUDY student start-up loan for a
8
qualification period if, at the time in that period referred to in
9
subsection (2):
10
(a) the person is qualified for a payment known as Living
11
Allowance under the ABSTUDY Scheme and Living
12
Allowance is payable to the person; and
13
(b) the person is receiving Living Allowance and would be
14
receiving Living Allowance if any amounts of
15
pharmaceutical allowance and rent assistance payable to the
16
person under the ABSTUDY Scheme were disregarded for
17
the purposes of working out the person's rate of that
18
allowance; and
19
(c) the person is qualified for Living Allowance because the
20
person is undertaking full-time study in a course of education
21
that is an approved scholarship course; and
22
(d) the Secretary is satisfied that the person is not likely to
23
receive the amount or value of a Commonwealth Education
24
Costs Scholarship in the period of 6 months starting
25
immediately after the time; and
26
(e) the person has notified his or her tax file number to the
27
Secretary and the Secretary has:
28
(i) verified the person's tax file number in accordance with
29
section 10B; or
30
(ii) obtained the correct tax file number in accordance with
31
section 10C.
32
(2) For the purposes of subsection (1), the time is the earliest of the
33
following:
34
(a) the time the Secretary determines the person's claim for an
35
ABSTUDY student start-up loan;
36
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75
(b) if the approved scholarship course ends in the qualification
1
period--the start of the last day of the approved scholarship
2
course;
3
(c) the start of the last day of the qualification period.
4
6D Circumstances in which person is not qualified for ABSTUDY
5
student start-up loan
6
(1) Despite section 6C, a person is not qualified for an ABSTUDY
7
student start-up loan for a qualification period at the relevant time
8
in that period if:
9
(a) a determination is in effect that the person is qualified for an
10
ABSTUDY student start-up loan for the qualification period;
11
or
12
(b) a determination is in effect that the person is qualified for a
13
student start-up loan under the Social Security Act 1991 for
14
the qualification period; or
15
(c) at the time, the person is a scholarship-entitled person (see
16
subsection (2)); or
17
(d) in the period of 6 months ending immediately before the
18
time, the person:
19
(i) has received a payment known as a student start-up
20
scholarship payment under the scheme referred to in
21
section 117 of the Veterans' Entitlements Act 1986; or
22
(ii) has received a payment known as a student start-up
23
scholarship payment under the scheme referred to in
24
section 258 of the Military Rehabilitation and
25
Compensation Act 2004; or
26
(iii) has received the amount or value of a Commonwealth
27
Education Costs Scholarship; or
28
(iv) was entitled to the amount or value of a Commonwealth
29
Education Costs Scholarship but has not received the
30
full entitlement only because the scholarship was
31
suspended.
32
(2) A person is a scholarship-entitled person if:
33
(a) any of the following (a scholarship) was received by the
34
person in respect of a time before 1 January 2014:
35
(i) a student start-up scholarship payment under
36
section 592F of the Social Security Act 1991;
37
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Social Services and Other Legislation Amendment Bill 2013
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(ii) a payment under the ABSTUDY Scheme known as an
1
ABSTUDY student start-up scholarship payment;
2
(iii) the amount or value of a Commonwealth Education
3
Costs Scholarship; and
4
(b) for a continuous period since the time in respect of which the
5
person received the scholarship, the person has been
6
receiving at least one of the following:
7
(i) youth allowance (within the meaning of the Social
8
Security Act 1991);
9
(ii) austudy payment (within the meaning of the Social
10
Security Act 1991);
11
(iii) payments under the ABSTUDY Scheme known as
12
Living Allowance.
13
6E Amount of ABSTUDY student start-up loan
14
(1) The amount of an ABSTUDY student start-up loan for which a
15
person is qualified on or after 1 January 2014 is $1,025.
16
(2) The amount of an ABSTUDY student start-up loan is to be indexed
17
under Division 2 of Part 3.16 of the Social Security Act 1991, on
18
1 January 2017 and each subsequent 1 January, as if it were a
19
student start-up loan amount referred to in the table in
20
subsection 1191(1) of that Act.
21
Division 2--Indebtedness: incurring ABSTUDY SSL debts
22
7A Simplified outline of this Division
23
A person incurs an ABSTUDY SSL debt if the person receives an
24
ABSTUDY student start-up loan (except in certain circumstances
25
when the loan is required to be recovered as a debt under this Act).
26
7B ABSTUDY SSL debts
27
(1) A person incurs an ABSTUDY SSL debt to the Commonwealth if:
28
(a) the person has received an ABSTUDY student start-up loan
29
for a qualification period; and
30
(b) the amount of the loan is not a debt under section 39.
31
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(2) The ABSTUDY SSL debt is incurred by the person on the later of:
1
(a) the day the person received the loan; and
2
(b) the day after the person's enrolment test day for the
3
qualification period.
4
Note:
For enrolment test day, see subsection 38A(2).
5
(3) The amount of the person's ABSTUDY SSL debt is the amount of
6
the loan, reduced by any amount repaid before the day on which
7
the debt is incurred.
8
(4) Despite subsection (1), an ABSTUDY SSL debt is not incurred in
9
relation to a loan if:
10
(a) the loan has been fully repaid before the day on which the
11
ABSTUDY SSL debt in respect of the loan would be
12
incurred; or
13
(b) the Secretary has formed an opinion under subsection 38A(3)
14
in relation to the loan (relating to exceptional circumstances
15
beyond the person's control).
16
7C ABSTUDY SSL debt discharged by death
17
Upon the death of a person who owes an ABSTUDY SSL debt to
18
the Commonwealth, the debt is taken to have been paid.
19
Division 3--Indebtedness: working out accumulated
20
ABSTUDY SSL debts
21
8A Simplified outline of this Division
22
Each ABSTUDY SSL debt a person incurs is incorporated into the
23
person's accumulated ABSTUDY SSL debt. This accumulated
24
ABSTUDY SSL debt forms the basis for working out the amounts
25
the person is obliged to repay.
26
There are 2 stages to working out a person's accumulated
27
ABSTUDY SSL debt for a financial year.
28
In stage 1, the person's former accumulated ABSTUDY SSL debt
29
is worked out by adjusting the preceding financial year's
30
accumulated ABSTUDY SSL debt to take account of:
31
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Social Services and Other Legislation Amendment Bill 2013
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(a)
changes in the Consumer Price Index; and
1
(b)
the debts that the person incurs during the last 6 months
2
of the preceding financial year; and
3
(c)
voluntary ABSTUDY SSL repayments of the debt; and
4
(d)
compulsory ABSTUDY SSL repayment amounts in
5
respect of the debt.
6
In stage 2, the person's accumulated ABSTUDY SSL debt is
7
worked out from:
8
(a)
the person's former accumulated ABSTUDY SSL debt;
9
and
10
(b)
the ABSTUDY SSL debts that the person incurs during
11
the first 6 months of the financial year; and
12
(c)
voluntary ABSTUDY SSL repayments of those debts.
13
8B Working out a former accumulated ABSTUDY SSL debt
14
(1) A person's former ABSTUDY accumulated SSL debt, in relation
15
to the person's accumulated ABSTUDY SSL debt for a financial
16
year, is worked out by multiplying:
17
(a) the amount worked out using the following method
18
statement; by
19
(b) the HELP debt indexation factor for 1 June in that financial
20
year.
21
Method statement
22
Step 1. Take the person's accumulated ABSTUDY SSL debt for
23
the immediately preceding financial year. (This amount is
24
taken to be zero if the person has no accumulated
25
ABSTUDY SSL debt for that financial year.)
26
Step 2. Add the sum of all of the ABSTUDY SSL debts (if any)
27
that the person incurred during the last 6 months of the
28
immediately preceding financial year.
29
Step 3. Subtract the sum of the amounts by which the person's
30
debts referred to in steps 1 and 2 are reduced because of
31
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any voluntary ABSTUDY SSL repayments that have
1
been made during the period:
2
(a)
starting on 1 June in the immediately preceding
3
financial year; and
4
(b)
ending immediately before the next 1 June.
5
Step 4. Subtract the sum of all of the person's compulsory
6
ABSTUDY SSL repayment amounts that:
7
(a)
were assessed during that period (excluding any
8
assessed as a result of a return given before that
9
period); or
10
(b)
were assessed after the end of that period as a
11
result of a return given before the end of that
12
period.
13
Step 5. Subtract the sum of the amounts by which any
14
compulsory ABSTUDY SSL repayment amount of the
15
person is increased (whether as a result of an increase in
16
the person's taxable income of an income year or
17
otherwise) by an amendment of an assessment made
18
during that period.
19
Step 6. Add the sum of the amounts by which any compulsory
20
ABSTUDY SSL repayment amount of the person is
21
reduced (whether as a result of a reduction in the person's
22
taxable income of an income year or otherwise) by an
23
amendment of an assessment made during that period.
24
(2) For the purposes of this section, an assessment, or an amendment
25
of an assessment, is taken to have been made on the day specified
26
in the notice of assessment, or notice of amended assessment, as
27
the date of issue of that notice.
28
8C Working out an accumulated ABSTUDY SSL debt
29
(1) A person's accumulated ABSTUDY SSL debt, for a financial year,
30
is worked out as follows:
31
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Former accumulated
ABSTUDY SSL
ABSTUDY SSL
ABSTUDY SSL debt
debts incurred
debt repayments
1
where:
2
ABSTUDY SSL debt repayments is the sum of all of the voluntary
3
ABSTUDY SSL repayments (if any) paid, on or after 1 July in the
4
financial year and before 1 June in that year, in reduction of the
5
ABSTUDY SSL debts incurred in that year.
6
ABSTUDY SSL debts incurred is the sum of the amounts of all of
7
the SSL debts (if any) that the person incurred during the first 6
8
months of the financial year.
9
former accumulated ABSTUDY SSL debt is the person's former
10
accumulated ABSTUDY SSL debt in relation to that accumulated
11
ABSTUDY SSL debt.
12
(2) The person incurs the accumulated ABSTUDY SSL debt on 1 June
13
in the financial year.
14
(3) The first financial year for which a person can have an
15
accumulated ABSTUDY SSL debt is the financial year starting on
16
1 July 2014.
17
8D Rounding of amounts
18
(1) If, apart from this section, a person's accumulated ABSTUDY SSL
19
debt would be an amount consisting of a number of whole dollars
20
and a number of cents, disregard the number of cents.
21
(2) If, apart from this section, a person's accumulated ABSTUDY SSL
22
debt would be an amount of less than one dollar, the person's
23
accumulated ABSTUDY SSL debt is taken to be zero.
24
8E Accumulated ABSTUDY SSL debt discharges earlier debts
25
(1) The accumulated ABSTUDY SSL debt that a person incurs on
26
1 June in a financial year discharges, or discharges the unpaid part
27
of:
28
(a) any ABSTUDY SSL debt that the person incurred during the
29
calendar year immediately preceding that day; and
30
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81
(b) any accumulated ABSTUDY SSL debt that the person
1
incurred on the immediately preceding 1 June.
2
(2) Nothing in subsection (1) affects the application of section 7B, 7C,
3
8B or 8C.
4
8F Accumulated ABSTUDY SSL debt discharged by death
5
(1) Upon the death of a person who has an accumulated ABSTUDY
6
SSL debt, the accumulated ABSTUDY SSL debt is taken to be
7
discharged.
8
(2) To avoid doubt, this section does not affect any compulsory
9
ABSTUDY SSL repayment amounts required to be paid in respect
10
of the accumulated ABSTUDY SSL debt, whether or not those
11
amounts were assessed before the person's death.
12
Division 4--Discharge of indebtedness
13
Subdivision A--Introduction
14
9A Simplified outline of this Division
15
A person who owes a debt to the Commonwealth under this Part
16
may make voluntary ABSTUDY SSL repayments.
17
The person is required to make repayments, of amounts based on
18
his or her income, if that income is above a particular amount and
19
if the person has repaid the person's accumulated HELP debts
20
arising under the Higher Education Support Act 2003. The
21
Commissioner makes assessments of repayment amounts, which
22
are collected in the same way as amounts of income tax and
23
accumulated HELP debts.
24
9B Debts under this Part
25
(1) The debts under this Part are:
26
(a) ABSTUDY SSL debts; and
27
(b) accumulated ABSTUDY SSL debts.
28
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(2) To avoid doubt, debts that arise under section 39 are not debts
1
under this Part.
2
(3) To avoid doubt, nothing in this section affects section 6B (about
3
the relationship of this Part to the ABSTUDY Scheme).
4
Subdivision B--Voluntary discharge of indebtedness
5
9C Voluntary ABSTUDY SSL repayments in respect of debts
6
(1) A person may at any time make a payment in respect of a debt that
7
the person owes to the Commonwealth under this Part.
8
(2) The payment must be made to the Commissioner.
9
9D Application of voluntary ABSTUDY SSL repayments
10
(1) Any money a person pays under this Subdivision to meet the
11
person's debts to the Commonwealth under this Part is to be
12
applied in payment of those debts as the person directs at the time
13
of the payment.
14
(2) If the person has not given any directions, or the directions given
15
do not adequately deal with the matter, any money available is to
16
be applied as follows:
17
(a) first, in discharge or reduction of any accumulated
18
ABSTUDY SSL debt of the person;
19
(b) second, in discharge or reduction of:
20
(i) any ABSTUDY SSL debt of the person; or
21
(ii) if there is more than one such debt, those debts in the
22
order in which they were incurred.
23
9E Refunding of payments
24
If:
25
(a) a person pays an amount to the Commonwealth under this
26
Subdivision; and
27
(b) the amount exceeds the sum of:
28
(i) the amount required to discharge the total debt that the
29
person owed to the Commonwealth under this Part; and
30
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(ii) the total amount of the person's primary tax debts
1
(within the meaning of Part IIB of the Taxation
2
Administration Act 1953);
3
the Commonwealth must refund to the person an amount equal to
4
that excess.
5
Subdivision C--Compulsory discharge of indebtedness
6
9F Liability to repay amounts
7
(1) If:
8
(a) a person's HELP repayment income for an income year
9
exceeds the minimum HELP repayment income for the
10
income year; and
11
(b) on 1 June immediately preceding the making of an
12
assessment in respect of the person's income of that income
13
year, the person had an accumulated ABSTUDY SSL debt;
14
and
15
(c) on that 1 June:
16
(i) the person did not have an accumulated HELP debt; or
17
(ii) the amount required to be paid in respect of the person's
18
accumulated HELP debt for the income year would, if
19
paid, fully discharge the person's accumulated HELP
20
debt;
21
the person is liable to pay to the Commonwealth, in accordance
22
with this Subdivision, the amount worked out under section 9K in
23
reduction of the person's repayable ABSTUDY SSL debt.
24
(2) A person is not liable under this section to pay an amount for an
25
income year if, under section 8 of the Medicare Levy Act 1986:
26
(a) no Medicare levy is payable by the person on the person's
27
taxable income for the income year; or
28
(b) the amount of the Medicare levy payable by the person on the
29
person's taxable income for the income year is reduced.
30
9G HELP repayment income
31
For the purposes of this Part, HELP repayment income has the
32
same meaning as repayment income has in the Higher Education
33
Support Act 2003.
34
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9H Minimum HELP repayment income
1
For the purposes of this Part, minimum HELP repayment income
2
has the same meaning as minimum repayment income has in the
3
Higher Education Support Act 2003.
4
9J Repayable ABSTUDY SSL debt for an income year
5
(1) A person's repayable ABSTUDY SSL debt for an income year is:
6
(a) the person's accumulated ABSTUDY SSL debt referred to in
7
paragraph 9F(1)(b) in relation to that income year; or
8
(b) if one or more amounts:
9
(i) have been paid in reduction of that debt; or
10
(ii) have been assessed under section 9L to be payable in
11
respect of that debt;
12
the amount (if any) remaining after deducting from that debt
13
the amount, or sum of the amounts, so paid or assessed to be
14
payable.
15
(2) A reference in paragraph (1)(b) of this section to an amount
16
assessed to be payable is, if the amount has been increased or
17
reduced by an amendment of the relevant assessment, a reference
18
to the increased amount or the reduced amount.
19
9K Amounts payable to the Commonwealth
20
The amount that a person is liable to pay under section 9F, in
21
respect of an income year, is an amount equal to so much of the
22
person's repayable ABSTUDY SSL debt for the income year as
23
does not exceed:
24
(a) if subparagraph 9F(1)(c)(i) applies--the percentage of the
25
person's HELP repayment income that is applicable under
26
the table in section 154-20 of the Higher Education Support
27
Act 2003; or
28
(b) if subparagraph 9F(1)(c)(ii) applies--the percentage of the
29
person's HELP repayment income that is applicable under
30
the table in section 154-20 of the Higher Education Support
31
Act 2003, reduced by the amount required to be paid in
32
respect of the person's accumulated HELP debt for the
33
income year.
34
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Subdivision D--Assessments
1
9L Commissioner may make assessments
2
The Commissioner may, from any information in the
3
Commissioner's possession, whether from a return or otherwise,
4
make an assessment of:
5
(a) the person's accumulated ABSTUDY SSL debt on 1 June
6
immediately before the making of the assessment; and
7
(b) the amount required to be paid in respect of that debt under
8
section 9F.
9
9M Notification of notices of assessment of tax
10
If:
11
(a) the Commissioner is required to serve on a person a notice of
12
assessment in respect of the person's income of an income
13
year under section 174 of the Income Tax Assessment Act
14
1936; and
15
(b) the Commissioner has made, in respect of the person, an
16
assessment under section 9L of this Act of the amounts
17
referred to in that section; and
18
(c) notice of the assessment under that section has not been
19
served on the person;
20
notice of the assessment under that section may be served by
21
specifying the amounts concerned in the notice referred to in
22
paragraph (a).
23
9N Commissioner may defer making assessments
24
(1) A person may apply in the approved form to the Commissioner for
25
deferral of the making of an assessment in respect of the person
26
under section 9L.
27
(2) The application must specify:
28
(a) the income year for which the deferral is being sought; and
29
(b) the reasons for seeking the deferral.
30
(3) The income year specified in the application must be:
31
(a) the income year in which the person makes the application;
32
or
33
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(b) the immediately preceding income year; or
1
(c) the immediately succeeding income year.
2
(4) The Commissioner may, on application by a person under this
3
section, defer making an assessment in respect of the person under
4
section 9L if the Commissioner is of the opinion that:
5
(a) if the assessment were made, payment of the assessed
6
amount would cause serious hardship to the person; or
7
(b) there are other special reasons that make it fair and
8
reasonable to defer making the assessment.
9
(5) The Commissioner may defer making the assessment for any
10
period that he or she thinks appropriate.
11
(6) The Commissioner must, as soon as practicable after an application
12
is made under this section:
13
(a) consider the matter to which the application relates; and
14
(b) notify the applicant of the Commissioner's decision on the
15
application.
16
Note:
Deferrals of making assessments, or refusals of applications, are
17
reviewable under Division 1A of Part 9.
18
9P Commissioner may amend assessments
19
(1) A person may apply in the approved form to the Commissioner for
20
an amendment of an assessment made in respect of the person
21
under section 9L so that:
22
(a) the amount payable under the assessment is reduced; or
23
(b) no amount is payable under the assessment.
24
(2) The application:
25
(a) must be made within 2 years after the day on which the
26
Commissioner gives notice of the assessment to the person;
27
or
28
(b) must specify the reasons justifying a later application.
29
(3) The Commissioner may, on application by a person under this
30
section, amend an assessment made in respect of the person under
31
section 9L so that:
32
(a) the amount payable under the assessment is reduced; or
33
(b) no amount is payable under the assessment;
34
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if the Commissioner is of the opinion that:
1
(c) payment of the assessed amount has caused or would cause
2
serious hardship to the person; or
3
(d) there are other special reasons that make it fair and
4
reasonable to make the amendment.
5
(4) The Commissioner must, as soon as practicable after an application
6
is made under this section:
7
(a) consider the matter to which the application relates; and
8
(b) notify the applicant of the Commissioner's decision on the
9
application.
10
Note:
Amendments of assessments, or refusals of applications, are
11
reviewable under Division 1A of Part 9.
12
Division 5--Tax administration matters
13
10A Simplified outline of this Division
14
The Secretary and the Commissioner may share information about
15
tax file numbers for the purposes of administering ABSTUDY
16
student start-up loans. The Commissioner is also responsible for
17
the recovery of debts under this Part and has functions and powers
18
to fulfil that responsibility relating to returns, assessments,
19
collection and other administrative matters.
20
10B Verification of tax file numbers
21
(1) The Secretary may provide to the Commissioner a tax file number
22
that a person has notified to the Secretary for the purposes of
23
paragraph 6C(1)(e), for the purpose of verifying that the number is
24
the person's tax file number.
25
(2) If the Commissioner is satisfied that the number is the person's tax
26
file number, the Commissioner may give the Secretary a written
27
notice informing the Secretary accordingly.
28
10C When person with tax file number incorrectly notifies number
29
If the Commissioner is satisfied:
30
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(a) that the tax file number that a person has notified to the
1
Secretary for the purposes of paragraph 6C(1)(e):
2
(i) has been cancelled or withdrawn since the notification
3
was given; or
4
(ii) is otherwise wrong; and
5
(b) that the person has a tax file number;
6
the Commissioner may give to the Secretary written notice of the
7
incorrect notification and of the person's tax file number.
8
10D When person without tax file number incorrectly notifies
9
number
10
(1) If:
11
(a) the Commissioner is satisfied that the tax file number that a
12
person notified to the Secretary for the purposes of
13
paragraph 6C(1)(e):
14
(i) has been cancelled since the notification was given; or
15
(ii) is for any other reason not the person's tax file number;
16
and
17
(b) the Commissioner is not satisfied that the person has a tax
18
file number;
19
the Commissioner may give to the Secretary a written notice
20
informing the Secretary accordingly.
21
(2) The Commissioner must give a copy of any notice under
22
subsection (1) of this section to the person concerned, together
23
with a written statement of the reasons for the decision to give the
24
notice.
25
Note:
Decisions to give notice under subsection (1) are reviewable under
26
section 202F of the Income Tax Assessment Act 1936.
27
10E When tax file numbers are cancelled
28
(1) If the Commissioner cancels a tax file number issued to a person
29
who has notified the tax file number to the Secretary for the
30
purposes of paragraph 6C(1)(e), the Commissioner may give to the
31
Secretary a written notice informing the Secretary accordingly.
32
(2) The Commissioner must give a copy of any notice under
33
subsection (1) of this section to the person concerned, together
34
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with a written statement of the reasons for the decision to give the
1
notice.
2
Note:
Decisions to give notice under subsection (1) are reviewable under
3
section 202F of the Income Tax Assessment Act 1936.
4
10F Returns, assessments, collection and recovery
5
Subject to Division 4 and this Division:
6
(a) Part IV of the Income Tax Assessment Act 1936; and
7
(b) Division 5 of the Income Tax Assessment Act 1997; and
8
(c) Part 4-15 in Schedule 1 to the Taxation Administration Act
9
1953;
10
apply, so far as they are capable of application, in relation to a
11
compulsory ABSTUDY SSL repayment amount of a person as if it
12
were income tax assessed to be payable by a taxpayer by an
13
assessment made under Part IV of the Income Tax Assessment Act
14
1936.
15
10G Charges and civil penalties for failing to meet obligations
16
(1) Part 4-25 in Schedule 1 to the Taxation Administration Act 1953
17
has effect as if:
18
(a) any compulsory ABSTUDY SSL repayment amount of a
19
person were income tax payable by the person in respect of
20
the income year in respect of which the assessment of that
21
debt was made; and
22
(b) Division 1 so far as it relates to tax file numbers, and
23
Divisions 2, 3, 4 and this Division, were income tax laws.
24
(2) Subsection (1) does not have the effect of making a person liable to
25
a penalty for any act or omission that happened before the
26
commencement of this subsection.
27
10H Pay as you go (PAYG) withholding
28
Part 2-5 (other than section 12-55 and Subdivisions 12-E, 12-F and
29
12-G) in Schedule 1 to the Taxation Administration Act 1953
30
applies, so far as it is capable of application, in relation to the
31
collection of amounts of a compulsory ABSTUDY SSL repayment
32
amount of a person as if the compulsory ABSTUDY SSL
33
repayment amount were income tax.
34
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10J Pay as you go (PAYG) instalments
1
Division 45 in Schedule 1 to the Taxation Administration Act 1953
2
applies, so far as it is capable of application, in relation to the
3
collection of a compulsory ABSTUDY SSL repayment amount of
4
a person as if the compulsory ABSTUDY SSL repayment amount
5
were income tax.
6
10K Administration of this Part
7
The Commissioner has the general administration of:
8
(a) Division 1 so far as it relates to tax file numbers; and
9
(b) Divisions 2, 3, 4 and this Division; and
10
(c) Division 1A of Part 9 (Internal review of certain
11
Commissioner decisions relating to ABSTUDY student
12
start-up loans).
13
Note:
One effect of this is that these Divisions are taxation laws for the
14
purposes of the Taxation Administration Act 1953.
15
68 Section 38 (definition of ABSTUDY debt)
16
Repeal the definition, substitute:
17
ABSTUDY debt means:
18
(a) an amount paid under the ABSTUDY Scheme (also known
19
as the Aboriginal Study Assistance Scheme) that should not
20
have been paid; or
21
(b) an ABSTUDY student start-up loan overpayment.
22
Note:
The amount in paragraph (a) is a debt under paragraph (a) of the
23
definition of debt in this section. The amount in paragraph (b) is a debt
24
under paragraph (aa) of the definition of debt in this section
25
69 Section 38 (after paragraph (a) of the definition of debt)
26
Insert:
27
(aa) an ABSTUDY student start-up loan overpayment;
28
70 Section 38 (paragraph (c) of the definition of debt)
29
Omit "or (b)", substitute ", (aa) or (b)".
30
71 After section 38
31
Insert:
32
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38A ABSTUDY student start-up loan overpayments
1
(1) If:
2
(a) a person has received an ABSTUDY student start-up loan for
3
which the person qualified at a time (the qualification time)
4
in a qualification period; and
5
(b) at a time between the qualification time and the end of the
6
person's enrolment test day, the person does not meet the
7
condition in paragraph 6C(1)(c) that the person met at the
8
qualification time;
9
then the amount of the loan is an ABSTUDY student start-up loan
10
overpayment.
11
Note:
The condition in paragraph 6C(1)(c) relates to whether the person is
12
qualified for Living Allowance because the person is studying in an
13
approved scholarship course (as defined in the ABSTUDY Scheme).
14
(2) A person's enrolment test day, for a qualification period, is the
15
earliest of the following days:
16
(a) if the approved scholarship course ends in the qualification
17
period--the last day of the approved scholarship course;
18
(b) the last day of the qualification period;
19
(c) the 35th day of the period starting on whichever of the
20
following applies:
21
(i) if the person's qualification time for the qualification
22
period was before the first day of the relevant approved
23
scholarship course--the first day of that approved
24
scholarship course;
25
(ii) otherwise--the day of the qualification time.
26
Note:
In some circumstances, a person's enrolment test day will be the same
27
as the day of the person's qualification time.
28
(3) Subsection (1) does not apply if, in the Secretary's opinion, the
29
person does not meet the condition in paragraph 6C(1)(c) that the
30
person met at the qualification time because of exceptional
31
circumstances beyond the person's control.
32
Note:
The condition in paragraph 6C(1)(c) relates to whether the person is
33
qualified for Living Allowance because the person is studying in an
34
approved scholarship course (as defined in the ABSTUDY Scheme).
35
72 Section 39
36
Before "If", insert "(1)".
37
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73 Paragraph 39(a)
1
Omit "or (b)", substitute ", (aa) or (b)".
2
74 At the end of section 39
3
Add:
4
Note:
The amount of a debt that arises because of an ABSTUDY student
5
start-up loan overpayment may be affected by section 39AAA.
6
(2) A debt that arises under subsection (1) because of an ABSTUDY
7
student start-up loan overpayment is taken to have arisen when the
8
person received the loan to which the overpayment relates.
9
75 After section 39
10
Insert:
11
39AAA ABSTUDY student start-up loan previously treated as part
12
of accumulated ABSTUDY SSL debt
13
(1) This section applies if:
14
(a) a debt arises under section 39 because of an ABSTUDY
15
student start-up loan overpayment in relation to an
16
ABSTUDY student start-up loan; and
17
(b) the Commissioner had treated the amount of the loan as if it
18
were part of an accumulated ABSTUDY SSL debt, but at a
19
time since (the cessation time) has ceased to do so.
20
(2) The amount of the debt that arises under section 39 is taken to be
21
so much of the supposed accumulated ABSTUDY SSL debt as is,
22
immediately before the cessation time, attributable to the amount
23
of the loan.
24
76 Subsection 44A(5)
25
Omit "subsection (6)", substitute "subsections (6) and (7)".
26
77 Subsection 44A(7)
27
Repeal the subsection, substitute:
28
(7) Subsection (5) does not apply in relation to qualification for an
29
ABSTUDY student start-up loan under section 6C.
30
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78 After subsection 55A(1)
1
Insert:
2
(1AAA) Payments in relation to ABSTUDY student start-up loans are to be
3
made out of the Consolidated Revenue Fund, which is appropriated
4
accordingly.
5
79 Section 302
6
Before "Unless", insert "(1)".
7
80 At the end of section 302
8
Add:
9
(2) This Division does not apply to a decision that is a reviewable
10
decision under section 308A (certain decisions made by the
11
Commissioner in relation to ABSTUDY student start-up loans).
12
81 After Division 1 of Part 9
13
Insert:
14
Division 1A--Internal review of certain Commissioner
15
decisions relating to ABSTUDY student start-up
16
loans
17
308A Decisions reviewable under this Division
18
Each of the following is a reviewable decision for the purposes of
19
this Division:
20
(a) a decision by the Commissioner under section 9N
21
(Commissioner may defer making assessments);
22
(b) a decision by the Commissioner under section 9P
23
(Commissioner may amend assessments).
24
308B Commissioner must give reasons for reviewable decisions
25
(1) The Commissioner's notice to a person of the making of a
26
reviewable decision must include reasons for the decision.
27
(2) Subsection (1) does not affect an obligation, imposed upon the
28
Commissioner by any other law, to give reasons for a decision.
29
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308C Reviewer of decisions
1
(1) The Commissioner is the reviewer of a reviewable decision for the
2
purposes of this Division, subject to subsection (2).
3
(2) If:
4
(a) the reviewable decision was made by a delegate of the
5
Commissioner; and
6
(b) the decision is to be reconsidered by a delegate of the
7
Commissioner;
8
then the delegate who reconsiders the decision must be a person
9
who:
10
(c) was not involved in making the decision; and
11
(d) occupies a position that is senior to that occupied by any
12
person involved in making the decision.
13
308D Reviewer may reconsider reviewable decisions
14
(1) The reviewer of a reviewable decision may reconsider the decision
15
if the reviewer is satisfied that there is sufficient reason to do so.
16
(2) The reviewer may reconsider the decision even if:
17
(a) an application for reconsideration of the decision has been
18
made under section 308E; or
19
(b) the decision has been confirmed, varied or set aside under
20
section 308E and an application has been made under
21
section 308F for review of the decision.
22
(3) After reconsidering the decision, the reviewer must:
23
(a) confirm the decision; or
24
(b) vary the decision; or
25
(c) set the decision aside and substitute a new decision.
26
(4) The reviewer's decision (the decision on review) to confirm, vary
27
or set aside the decision takes effect:
28
(a) on the day specified in the decision on review; or
29
(b) if a day is not specified--on the day on which the decision on
30
review was made.
31
(5) The reviewer must give written notice of the decision on review to
32
the person to whom that decision relates.
33
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(6) The notice:
1
(a) must be given within a reasonable period after the decision is
2
made; and
3
(b) must contain a statement of the reasons for the reviewer's
4
decision on review.
5
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
6
the person to be notified of the person's review rights.
7
308E Reconsideration of reviewable decisions on request
8
(1) A person whose interests are affected by a reviewable decision
9
may request the reviewer to reconsider the decision.
10
(2) The person's request must be made by written notice given to the
11
reviewer within 28 days, or such longer period as the reviewer
12
allows, after the day on which the person first received notice of
13
the decision.
14
(3) The notice must set out the reasons for making the request.
15
(4) After receiving the request, the reviewer must reconsider the
16
decision and:
17
(a) confirm the decision; or
18
(b) vary the decision; or
19
(c) set the decision aside and substitute a new decision.
20
(5) The reviewer's decision (the decision on review) to confirm, vary
21
or set aside the decision takes effect:
22
(a) on the day specified in the decision on review; or
23
(b) if a day is not specified--on the day on which the decision on
24
review was made.
25
(6) The reviewer must give the person written notice of the decision on
26
review.
27
(7) The notice:
28
(a) must be given within a reasonable period after the decision
29
on review is made; and
30
(b) must contain a statement of the reasons for the decision on
31
review.
32
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(8) The reviewer is taken, for the purposes of this Division, to have
1
confirmed the decision if the reviewer does not give notice of a
2
decision to the person within 45 days after receiving the person's
3
request.
4
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
5
the person to be notified of the person's review rights.
6
308F AAT review of reviewable decisions
7
An application may be made to the Administrative Appeals
8
Tribunal for the review of a reviewable decision that has been
9
confirmed, varied or set aside under section 308D (Reviewer may
10
reconsider reviewable decisions) or 308E (Reconsideration of
11
reviewable decisions on request).
12
82 Before paragraph 313(a)
13
Insert:
14
(aa) that is a reviewable decision under section 308A (certain
15
decisions made by the Commissioner in relation to
16
ABSTUDY student start-up loans); or
17
(ab) under section 308D or 308E (review of decisions made by
18
the Commissioner in relation to ABSTUDY student start-up
19
loans); or
20
Taxation Administration Act 1953
21
83 Section 8AAZA
22
Insert:
23
compulsory ABSTUDY SSL repayment amount has the same
24
meaning as in the Student Assistance Act 1973.
25
84 Section 8AAZA
26
Insert:
27
compulsory SSL repayment amount has the same meaning as in
28
Chapter 2AA of the Social Security Act 1991.
29
85 After paragraph 8AAZLD(aa)
30
Insert:
31
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97
(ab) then against any compulsory SSL repayment amount of the
1
entity; and
2
(ac) then against any compulsory ABSTUDY SSL repayment
3
amount of the entity; and
4
86 Section 6-1 in Schedule 1
5
After "(HELP)", insert ", liability to repay debts in relation to Student
6
Start-up Loans and ABSTUDY Student Start-up Loans".
7
87 After paragraph 11-1(ca) in Schedule 1
8
Insert:
9
(cb) amounts of liabilities to the Commonwealth under
10
Chapter 2AA of the Social Security Act 1991; and
11
(cc) amounts of liabilities to the Commonwealth under Part 2 of
12
the Student Assistance Act 1973; and
13
88 After paragraph 15-30(ca) in Schedule 1
14
Insert:
15
(cb) the percentages specified in section 1061ZVGE (about
16
repayments of accumulated SSL debt) of the Social Security
17
Act 1991 for any financial year starting on or after 1 July
18
2014;
19
(cc) the percentages specified in section 9K (about repayments of
20
accumulated ABSTUDY SSL debt) of the Student Assistance
21
Act 1973 for any financial year starting on or after 1 July
22
2014;
23
89 After paragraph 45-5(1)(ca) in Schedule 1
24
Insert:
25
(cb) amounts of liabilities to the Commonwealth under
26
Chapter 2AA of the Social Security Act 1991; and
27
(cc) amounts of liabilities to the Commonwealth under Part 2 of
28
the Student Assistance Act 1973; and
29
90 Section 45-340 in Schedule 1 (method statement, after
30
step 3)
31
Insert:
32
Schedule 6 Student start-up loans
98
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Step 3AA. The amount (if any) that you would have been liable to
1
pay for the
*
base year in respect of an
*
accumulated SSL
2
debt if your taxable income for the base year had been
3
your
*
adjusted taxable income, or your
*
adjusted
4
withholding income, for that year is worked out.
5
Step 3AB. The amount (if any) that you would have been liable to
6
pay for the
*
base year in respect of an
*
accumulated
7
ABSTUDY SSL debt if your taxable income for the base
8
year had been your
*
adjusted taxable income, or your
9
*
adjusted withholding income, for that year is worked
10
out.
11
91 Section 45-340 in Schedule 1 (method statement, step 4)
12
After "3", insert ", 3AA, 3AB".
13
92 Section 45-375 in Schedule 1 (method statement, after
14
step 3)
15
Insert:
16
Step 3AA. The amount (if any) that you would have been liable to
17
pay for the variation year in respect of an
*
accumulated
18
SSL debt if your taxable income for that year had been
19
your
*
adjusted assessed taxable income for that year is
20
worked out.
21
Step 3AB. The amount (if any) that you would have been liable to
22
pay for the variation year in respect of an
*
accumulated
23
ABSTUDY SSL debt if your taxable income for that year
24
had been your
*
adjusted assessed taxable income for that
25
year is worked out.
26
93 Section 45-375 in Schedule 1 (method statement, step 4)
27
After "3", insert ", 3AA, 3AB".
28
94 Subsection 250-10(2) in Schedule 1 (after table item 36A)
29
Insert:
30
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
99
36B
compulsory SSL
repayment amount
under the Social
Security Act 1991
5-5
Income Tax Assessment Act 1997
36C
compulsory
ABSTUDY SSL
repayment amount
under the Student
Assistance Act 1973
5-5
Income Tax Assessment Act 1997
95 Subsection 355-65(2) in Schedule 1 (cell at table item 1,
1
column headed "The record is made for or the
2
disclosure is to...")
3
At the end of the cell, add "or to the Student Assistance Act 1973 so far
4
as it relates to ABSTUDY student start-up loans (within the meaning of
5
that Act) and debts relating to such loans".
6
Taxation (Interest on Overpayments and Early Payments)
7
Act 1983
8
96 Subsection 3(1)
9
Insert:
10
compulsory ABSTUDY SSL repayment amount has the same
11
meaning as in the Student Assistance Act 1973.
12
97 Subsection 3(1)
13
Insert:
14
compulsory SSL repayment amount has the same meaning as in
15
Chapter 2AA of the Social Security Act 1991.
16
98 Subsection 3C(1) (after table item 45)
17
Insert:
18
46
Amounts that are treated under Part 2AA.4 of the Social Security Act 1991 as
if they were income tax
47
Amounts that are treated under Division 5 of Part 2 of the Student Assistance
Act 1973 as if they were income tax
Schedule 6 Student start-up loans
100
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
99 After subparagraph 8A(1)(a)(iia)
1
Insert:
2
(iib) compulsory SSL repayment amount; or
3
(iic) compulsory ABSTUDY SSL repayment amount; or
4
100 After paragraph 8A(2)(ba)
5
Insert:
6
(bb) compulsory SSL repayment amount; or
7
(bc) compulsory ABSTUDY SSL repayment amount; or
8
101 After subparagraph 8E(1)(d)(iii)
9
Insert:
10
(iiia) a compulsory SSL repayment amount that is notified in
11
the notice of assessment;
12
(iiib) a compulsory ABSTUDY SSL repayment amount that
13
is notified in the notice of assessment;
14
102 After subparagraph 8E(2)(d)(iii)
15
Insert:
16
(iiia) a compulsory SSL repayment amount, worked out by
17
reference to the person's taxable income of the year of
18
income, payable by the person immediately before the
19
post-notice crediting;
20
(iiib) a compulsory ABSTUDY SSL repayment amount,
21
worked out by reference to the person's taxable income
22
of the year of income, payable by the person
23
immediately before the post-notice crediting;
24
103 Subparagraph 12A(1)(a)(iv)
25
Repeal the subparagraph, substitute:
26
(iv) refunds the whole or part of a payment made by a
27
person on account of something listed in
28
subsection (1A); and
29
104 After subsection 12A(1)
30
Insert:
31
(1A) For the purposes of subparagraph (1)(a)(iv), the following are
32
listed:
33
Student start-up loans Schedule 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
101
(a) income tax;
1
(b) compulsory repayment amount;
2
(c) compulsory SSL repayment amount;
3
(d) compulsory ABSTUDY SSL repayment amount;
4
(e) FS assessment debt;
5
(f) interest under section 102AAM of the Tax Act.
6
105 Subsection 12A(2)
7
Repeal the subsection, substitute:
8
(2) A reference in subparagraph (1)(a)(iv) to a person making a
9
payment on account of something listed in subsection (1A) does
10
not include a reference to the making of a deduction or payment
11
under Division 5 of the Tax Act.
12
Schedule 7 Paid parental leave
Part 1 Amendments
102
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 7
--
Paid parental leave
1
Part 1
--
Amendments
2
Paid Parental Leave Act 2010
3
1 Section 4 (paragraph relating to Part 3-3)
4
Omit "(e.g. the person is a contractor and so does not have an
5
employer)", substitute "(e.g. the person's employer does not make an
6
election to pay instalments to the person)".
7
2 Section 4 (paragraph relating to Part 3-3)
8
Omit "is being reviewed or".
9
3 Section 4 (paragraph relating to Part 3-5)
10
Repeal the paragraph, substitute:
11
Part 3-5 is about employer determinations. An employer is only
12
required to pay instalments to a person if an employer
13
determination is in force for the employer and the person. An
14
employer determination cannot be made unless certain conditions
15
are met (e.g. the employer has made an election to pay instalments
16
to the person).
17
4 Section 6 (definition of acceptance notice)
18
Omit "section 103", substitute "paragraph 103(1)(a)".
19
5 Section 6 (definition of bank account information)
20
Omit "subsection 104(2)", substitute "paragraph 109(2)(b)".
21
6 Section 6 (definition of employer determination decision)
22
Repeal the definition.
23
7 Section 6
24
Insert:
25
non-acceptance notice: see paragraph 103(1)(b).
26
Paid parental leave Schedule 7
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
103
8 Section 6 (definition of transfer day)
1
Omit "84(3), (4) and (5)", substitute "84(4) and (5)".
2
9 Subsection 64(1) (note)
3
Omit "Sections 93 and 94 affect", substitute "Section 94 affects".
4
10 Section 83 (third paragraph)
5
Omit "is being reviewed or".
6
11 Subsection 84(3)
7
Repeal the subsection.
8
12 Section 85 (heading)
9
Repeal the heading, substitute:
10
85 Payment of arrears--employer determination revoked before
11
coming into force
12
13 Subsection 85(1)
13
Repeal the subsection, substitute:
14
(1) This section applies if:
15
(a) the Secretary is required to pay an instalment to a person
16
under subsection 84(4) (which deals with payment of
17
instalments where an employer determination is revoked);
18
and
19
(b) the employer determination made for the person and the
20
person's employer has never come into force.
21
14 Subsection 85(3)
22
Omit "or (b)".
23
15 Section 93
24
Repeal the section.
25
16 Section 100
26
Repeal the section, substitute:
27
Schedule 7 Paid parental leave
Part 1 Amendments
104
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
This Part is about employer determinations. An employer is only
1
required to pay instalments to a person if an employer
2
determination has been made and is in force for the employer and
3
the person.
4
An employer determination cannot be made unless certain
5
conditions are met. One of those conditions is that the employer
6
has made an election to pay instalments and that election applies to
7
the person.
8
Even though an employer determination is made, the obligations
9
on the employer to pay instalments to the person only arise when
10
the employer determination is in force. An employer determination
11
comes into force when the employer gives the Secretary an
12
acceptance notice. Once the determination comes into force, it
13
stays in force unless the Secretary revokes it.
14
17 Paragraphs 101(1)(b) and (c)
15
Repeal the paragraphs, substitute:
16
(b) the employer has made an election under section 109 to pay
17
instalments and that election applies to the person; and
18
(c) the person has consented in the claim to the employer paying
19
instalments to the person; and
20
18 Paragraph 101(1)(e)
21
Repeal the paragraph.
22
19 Paragraph 101(1)(f)
23
Omit "(c) to (e) are satisfied in relation to more than one employer of
24
the person (other than because of subsection (2))", substitute "(b) to (d)
25
are satisfied in relation to more than one employer of the person".
26
20 Subsection 101(2)
27
Repeal the subsection.
28
21 Section 103
29
Repeal the section, substitute:
30
Paid parental leave Schedule 7
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
105
103 Employer response to notice of employer determination
1
(1) If an employer is given a notice under section 102 that an employer
2
determination has been made, the employer may, within the period
3
referred to in subsection (2):
4
(a) give the Secretary a written notice (the acceptance notice)
5
that complies with section 104; or
6
(b) give the Secretary notice (the non-acceptance notice), orally
7
or in writing, declaring that the employer does not accept the
8
employer's obligations to pay instalments to the person.
9
(2) For the purposes of subsection (1), the period is 14 days, or such
10
longer period allowed by the Secretary, after the date of the notice
11
given under section 102.
12
22 Subsections 104(2) and (5)
13
Repeal the subsections.
14
23 Section 105
15
Repeal the section.
16
24 Subsection 107(1)
17
Omit "or (3)".
18
25 Subsection 107(2) (heading)
19
Repeal the heading.
20
26 Subsection 107(2)
21
Omit "or a compliance notice given under section 157".
22
27 Subsection 107(3)
23
Repeal the subsection.
24
28 Subsection 108(1) (after table item 1)
25
Insert:
26
1A
The employer has given a
non-acceptance notice for the person
under paragraph 103(1)(b).
The day of the revocation.
Schedule 7 Paid parental leave
Part 1 Amendments
106
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
29 Subsection 108(1) (table item 2, column 1)
1
Omit "for the person as required by a compliance notice given for a
2
contravention of", substitute "or a non-acceptance notice for the person
3
in the period referred to in".
4
30 Subsection 108(6)
5
Repeal the subsection.
6
31 Subsection 109(1)
7
After "An employer", insert "who has an ABN".
8
32 Paragraph 109(2)(b)
9
Repeal the paragraph, substitute:
10
(b) contain the following information (bank account
11
information) about an account held and maintained by the
12
employer with a financial institution into which PPL funding
13
amounts can be paid:
14
(i) the account number;
15
(ii) the BSB number of the account;
16
(iii) the name in which the account is held;
17
(iv) the name of the financial institution.
18
33 Section 146 (table items 10 and 11)
19
Repeal the items.
20
34 Subsection 157(1)
21
Repeal the subsection, substitute:
22
Compliance notice given by Secretary
23
(1) This section applies if the Secretary reasonably believes that a
24
person has contravened subsection 82(2) (which deals with
25
notifying the Secretary if certain events happen).
26
35 Subsection 159(1)
27
Omit "one or more", substitute "either or both".
28
36 Paragraphs 159(1)(b) and (c)
29
Repeal the paragraphs.
30
Paid parental leave Schedule 7
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
107
37 Section 202 (last paragraph)
1
Repeal the paragraph, substitute:
2
The third kind of review is where an employer applies for internal
3
review of decisions that affect the employer in relation to PPL
4
funding amounts (those decisions are "employer funding amount
5
decisions").
6
38 Subsection 203(2) (note 1)
7
Repeal the note.
8
39 Subsection 203(2) (note 2)
9
Omit "Note 2", substitute "Note".
10
40 Subsection 205(1)
11
Omit ", 207".
12
41 Section 207
13
Repeal the section.
14
42 Subsection 209(2)
15
Omit ", other than an application under section 207 (which deals with
16
application for review of employer determination decisions),".
17
43 Paragraphs 210(2)(a) and (b)
18
Omit "an employer determination decision or".
19
44 Paragraph 212(1)(c)
20
Repeal the paragraph.
21
45 Subsection 212(5)
22
Omit "or (1)(c)".
23
46 Paragraphs 223(1)(a), (b), (c) and (d)
24
Omit "an employer determination decision or".
25
Schedule 7 Paid parental leave
Part 1 Amendments
108
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
47 Subsection 224(1)
1
Repeal the subsection.
2
48 Subsection 224(2)
3
Omit "if the decision is an employer funding amount decision".
4
49 Subsection 224(3)
5
Omit "(1) or".
6
50 Paragraph 225(2)(b)
7
Repeal the paragraph.
8
51 Subsection 278(1)
9
Omit "(1)".
10
52 Subsection 278(2)
11
Repeal the subsection.
12
53 Subsection 299(1)
13
Repeal the subsection, substitute:
14
(1) The PPL rules or the regulations may provide that a person may
15
make an election under section 109 to pay instalments to another
16
person if both persons are in a relationship that is similar to the
17
relationship between an employer and an employee.
18
Paid parental leave Schedule 7
Application and transitional provisions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
109
Part 2
--
Application and transitional provisions
1
54 Application of amendments
2
The amendments made by Part 1 of this Schedule apply in relation to an
3
employer determination that is made on or after the commencement of
4
this Schedule in relation to a claim for parental leave pay that is made
5
before, on or after that commencement.
6
55 Transitional provision
--
elections made before
7
commencement
8
An election under section 109 of the Paid Parental Leave Act 2010 that
9
is in force immediately before the commencement of this Schedule
10
ceases to be in force at that commencement.
11
56 Transitional provision
--
revoking employer determinations
12
made before commencement
13
(1)
This item applies if:
14
(a) an employer determination was made before the
15
commencement of this Schedule for a person and the
16
person's employer; and
17
(b) the determination had not been revoked before that
18
commencement; and
19
(c) the person's PPL period had not started before that
20
commencement.
21
(2)
The Secretary must revoke the determination.
22
(3)
The Paid Parental Leave Act 2010 applies as if a revocation under
23
subitem (2) of this item were made under subsection 108(1) of that Act.
24
Schedule 8 Pension bonus scheme
110
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 8
--
Pension bonus scheme
1
2
Social Security Act 1991
3
1 Section 92A
4
Omit:
5
•
A person who wants to get a pension bonus must register as a
6
member of the pension bonus scheme.
7
substitute:
8
•
A person who wants to get a pension bonus must register as a
9
member of the pension bonus scheme. An application for
10
registration cannot be made on or after 1 March 2014.
11
2 Section 92D
12
Before "A", insert "(1)".
13
3 At the end of section 92D
14
Add:
15
(2) However, a person cannot make an application on or after 1 March
16
2014.
17
4 Subsections 92H(1) and (2) (notes)
18
Repeal the notes.
19
5 Subsections 92H(3) to (7)
20
Repeal the subsections.
21
6 Saving provision
22
Despite the amendments made by this Schedule, if:
23
(a) before the commencement of this item, an application under
24
section 92D of the Social Security Act 1991 was lodged; and
25
(b) the application was lodged during an extended period
26
referred to in subsection 92H(3) of that Act;
27
Pension bonus scheme Schedule 8
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
111
then that subsection, as in force immediately before the commencement
1
of this item, continues to apply on and after that commencement in
2
relation to that application.
3
Veterans' Entitlements Act 1986
4
7 Section 45T
5
Omit:
6
•
A person who wants to get a pension bonus must register as a
7
member of the pension bonus scheme.
8
substitute:
9
•
A person who wants to get a pension bonus must register as a
10
member of the pension bonus scheme. An application for
11
registration cannot be made on or after 1 March 2014.
12
8 Section 45TD
13
Before "A", insert "(1)".
14
9 At the end of section 45TD
15
Add:
16
(2) However, a person cannot make an application on or after 1 March
17
2014.
18
10 Subsections 45TH(1) and (2) (notes)
19
Repeal the notes.
20
11 Subsections 45TH(3) to (7)
21
Repeal the subsections.
22
12 Saving provision
23
Despite the amendments made by this Schedule, if:
24
(a) before the commencement of this item, an application under
25
section 45TD of the Veterans' Entitlements Act 1986 was
26
lodged; and
27
Schedule 8 Pension bonus scheme
112
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(b) the application was lodged during an extended period
1
referred to in subsection 45TH(3) of that Act;
2
then that subsection, as in force immediately before the commencement
3
of this item, continues to apply on and after that commencement in
4
relation to that application.
5
Indexation Schedule 9
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
113
Schedule 9
--
Indexation
1
2
A New Tax System (Family Assistance) Act 1999
3
1 Paragraph 84F(ea)
4
Omit "and 30 June 2014", substitute ", 30 June 2014, 30 June 2015,
5
30 June 2016 and 30 June 2017".
6
2 Subclause 3(6A) of Schedule 4 (heading)
7
Repeal the heading, substitute:
8
No indexation of CCR limit for certain years
9
3 Subclause 3(6B) of Schedule 4
10
Omit "and 1 July 2013", substitute ", 1 July 2013, 1 July 2014, 1 July
11
2015 and 1 July 2016".
12
4 Subclause 3(6B) of Schedule 4 (note)
13
Omit "1 July 2014", substitute "1 July 2017".
14
5 Transitional provision
15
For the purposes of working out the indexed amount for the CCR limit
16
on 1 July 2017 under Schedule 4 to the A New Tax System (Family
17
Assistance) Act 1999, the current figure for the CCR limit immediately
18
before that day is taken to be $7,500.
19
6 Subclause 3(7) of Schedule 4 (heading)
20
Repeal the heading, substitute:
21
No indexation of certain income limits for certain years
22
7 Subclause 3(7) of Schedule 4
23
Omit "and 1 July 2013", substitute ", 1 July 2013, 1 July 2014, 1 July
24
2015 and 1 July 2016".
25
8 Subclause 3(8) of Schedule 4 (heading)
26
Repeal the heading, substitute:
27
Schedule 9 Indexation
114
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
No indexation of FTB gross supplement amount (A) and (B) for
1
certain years
2
9 Subclause 3(8) of Schedule 4
3
Omit "and 1 July 2013", substitute ", 1 July 2013, 1 July 2014, 1 July
4
2015 and 1 July 2016".
5
Family Assistance Legislation Amendment (Child Care
6
Budget Measures) Act 2011
7
10 Item 5 of Schedule 1
8
Repeal the item.
9
Paid Parental Leave Act 2010
10
11 Section 30
11
Omit "30 June 2014", substitute "30 June 2017".
12
12 Paragraph 41(a)
13
Omit "1 July 2014", substitute "1 July 2017".
14
13 Subsection 42(1)
15
Omit "1 July 2014", substitute "1 July 2017".
16
14 Section 115CA
17
Omit "30 June 2014", substitute "30 June 2017".
18
Reduction of period for temporary absence from Australia Schedule 10
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
115
Schedule 10
--
Reduction of period for
1
temporary absence from Australia
2
3
A New Tax System (Family Assistance) Act 1999
4
1 Subsection 24(1)
5
Omit "3 years" (wherever occurring), substitute "56 weeks".
6
2 Paragraph 24(2)(a)
7
Omit "3 years", substitute "56 weeks".
8
3 Subsection 24(4)
9
Omit "3 years", substitute "56 weeks".
10
4 Paragraph 24(5)(a)
11
Omit "3 years", substitute "56 weeks".
12
5 At the end of section 24
13
Add:
14
Extension of 56 week period in certain circumstances
15
(7) The Secretary may extend the 56 week period (the initial period)
16
referred to in subsection (1), (2), (4) or (5), to a period of no more
17
than 3 years, if the Secretary is satisfied that the child mentioned in
18
subsection (1) or (2), or the individual mentioned in subsection (4)
19
or (5), (in each case, the person) is unable to return to Australia
20
within the initial period because of any of the following events:
21
(a) a serious accident involving the person or a family member
22
of the person;
23
(b) a serious illness of the person or a family member of the
24
person;
25
(c) the hospitalisation of the person or a family member of the
26
person;
27
(d) the death of a family member of the person;
28
(e) the person's involvement in custody proceedings in the
29
country in which the person is located;
30
Schedule 10 Reduction of period for temporary absence from Australia
116
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(f) a legal requirement for the person to remain outside Australia
1
in connection with criminal proceedings (other than criminal
2
proceedings in respect of a crime alleged to have been
3
committed by the person);
4
(g) robbery or serious crime committed against the person or a
5
family member of the person;
6
(h) a natural disaster in the country in which the person is
7
located;
8
(i) political or social unrest in the country in which the person is
9
located;
10
(j) industrial action in the country in which the person is located;
11
(k) a war in the country in which the person is located.
12
(8) The Secretary must not extend the initial period under
13
subsection (7) unless:
14
(a) the event occurred or began during the initial period; and
15
(b) if the event is political or social unrest, industrial action or
16
war--the person is not willingly involved in, or willingly
17
participating in the event.
18
(9) The Secretary may extend the 56 week period referred to in
19
subsection (1), (2), (4) or (5), to a period of no more than 3 years,
20
if the Secretary is satisfied that, under the Medical Treatment
21
Overseas Program administered by the Minister who administers
22
the National Health Act 1953, financial assistance is payable in
23
respect of the absence from Australia of the child mentioned in
24
subsection (1) or (2) or the individual mentioned in subsection (4)
25
or (5).
26
(10) The Secretary may extend the 56 week period referred to in
27
subsection (4) or (5), to a period of no more than 3 years, if the
28
Secretary is satisfied that the individual mentioned in the
29
subsection is unable to return to Australia within the 56 week
30
period because the individual is:
31
(a) deployed outside Australia as a member of the Defence
32
Force, under conditions specified in a determination made
33
under the Defence Act 1903 that relates to such deployment;
34
or
35
(b) deployed outside Australia, for the purpose of
36
capacity-building or peacekeeping functions, as:
37
Reduction of period for temporary absence from Australia Schedule 10
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
117
(i) a member or a special member of the Australian Federal
1
Police; or
2
(ii) a protective service officer within the meaning of the
3
Australian Federal Police Act 1979.
4
A New Tax System (Family Assistance) (Administration) Act
5
6 Paragraph 30A(1)(c)
6
Omit "3 years", substitute "56 weeks".
7
7 Paragraph 30B(1)(c)
8
Omit "3 years", substitute "56 weeks".
9
8 Application provision
10
The amendments made by items 1 to 7 apply in relation to an
11
individual's eligibility for family tax benefit on and from 1 July 2014.
12
For this purpose, it does not matter whether an absence from Australia
13
began before, on or after 1 July 2014.
14
Paid Parental Leave Act 2010
15
9 Paragraph 46(1)(b)
16
Omit "3 years", substitute "56 weeks".
17
10 Subsection 46(2) (heading)
18
Repeal the heading, substitute:
19
Effect of a person's return to Australia within 56 weeks
20
11 Paragraph 46(2)(a)
21
Omit "3 years", substitute "56 weeks".
22
12 Subsection 46(3) (heading)
23
Repeal the heading, substitute:
24
Schedule 10 Reduction of period for temporary absence from Australia
118
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Effect of a person's return to Australia after 56 weeks
1
13 At the end of section 46
2
Add:
3
Extension of 56 week period for Australian Defence Force and
4
Australian Federal Police deployments
5
(4) The Secretary may extend the 56 week period referred to in
6
subsection (1) or (2), to a period of no more than 3 years, if the
7
Secretary is satisfied that the person is unable to return to Australia
8
within the 56 week period because the person is:
9
(a) deployed outside Australia as a defence force member, under
10
conditions specified in a determination made under the
11
Defence Act 1903 that relates to such deployment; or
12
(b) deployed outside Australia, for the purpose of
13
capacity-building or peacekeeping functions, as:
14
(i) a member or a special member of the Australian Federal
15
Police; or
16
(ii) a protective service officer within the meaning of the
17
Australian Federal Police Act 1979.
18
Extension of 56 week period for events or circumstances
19
prescribed in the PPL rules
20
(5) The Secretary may extend the 56 week period referred to in
21
subsection (1) or (2), to a period of no more than 3 years, if the
22
Secretary is satisfied that:
23
(a) the person is unable to return to Australia within the 56 week
24
period because of an event prescribed by the PPL rules; or
25
(b) a circumstance prescribed by the PPL rules applies.
26
14 Application provision
27
(1)
The amendments made by items 9 to 13 apply in relation to a person's
28
eligibility for parental leave pay and dad and partner pay for a child
29
born on or after 1 July 2014. For this purpose, it does not matter
30
whether an absence from Australia began before, on or after 1 July
31
2014.
32
(2)
The following provisions of the Paid Parental Leave Act 2010 apply in
33
relation to this item as if this item were a provision of that Act:
34
Reduction of period for temporary absence from Australia Schedule 10
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
119
(a) section 275 (which deals with how that Act applies to an
1
adopted child);
2
(b) section 276 (which deals with how that Act applies to claims
3
made in exceptional circumstances);
4
(c) section 277A (which deals with how that Act applies to
5
claims for dad and partner pay made in prescribed
6
circumstances).
7
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No. , 2013
Schedule 11
--
Extending the deeming rules to
1
account-based income streams
2
Part 1
--
Amendments
3
Social Security Act 1991
4
1 Subsection 8(1) (note 1 at the end of the definition of
5
income)
6
Omit "sections 1076-1084 (deemed income from financial assets),
7
sections 1095 to 1099DAA (income from income streams)", substitute
8
"Division 1B of Part 3.10 (income from financial assets (including
9
income streams (short term) and certain income streams (long term)),
10
Division 1C of Part 3.10 (income from income streams not covered by
11
Division 1B of Part 3.10)".
12
2 Subsection 8(1) (note 3 at the end of the definition of
13
ordinary income)
14
Omit "sections 1076-1084 (deemed income from financial assets) and
15
sections 1095-1099DAA (income from income streams)", substitute
16
"Division 1B of Part 3.10 (income from financial assets (including
17
income streams (short term) and certain income streams (long term))
18
and Division 1C of Part 3.10 (income from income streams not covered
19
by Division 1B of Part 3.10)".
20
3 Subsection 9(1) (at the end of paragraph (h) of the
21
definition of financial investment)
22
Add "or".
23
4 Subsection 9(1) (after paragraph (h) of the definition of
24
financial investment)
25
Insert:
26
(i) an asset-tested income stream (long term) that is an
27
account-based pension within the meaning of the
28
Superannuation Industry (Supervision) Regulations 1994; or
29
(j) an asset-tested income stream (long term) that is an annuity
30
(within the meaning of the Superannuation Industry
31
(Supervision) Act 1993) provided under a contract that meets
32
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Amendments Part 1
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Social Services and Other Legislation Amendment Bill 2013
121
the requirements determined in an instrument under
1
subsection (1EA);
2
5 Subsection 9(1C) (notes 4 and 5)
3
Repeal the notes.
4
6 After subsection 9(1E)
5
Insert:
6
(1EA) The Minister may, by legislative instrument, determine
7
requirements for the purposes of paragraph (j) of the definition of
8
financial investment in subsection (1).
9
7 Point 1064-E1 (note 2)
10
Omit "deemed income from financial assets (sections 1076 to 1084)",
11
substitute "income from financial assets (including income streams
12
(short term) and certain income streams (long term)) (Division 1B of
13
Part 3.10)".
14
8 Point 1064-E1 (note 2)
15
Omit "income from income streams (sections 1095 to 1099DAA)",
16
substitute "income from income streams not covered by Division 1B of
17
Part 3.10 (Division 1C of Part 3.10)".
18
9 Point 1066-E1 (note 2)
19
Omit "deemed income from financial assets (sections 1076 to 1084)",
20
substitute "income from financial assets (including income streams
21
(short term) and certain income streams (long term)) (Division 1B of
22
Part 3.10)".
23
10 Point 1066-E1 (note 2)
24
Omit "income from income streams (sections 1095 to 1099DAA)",
25
substitute "income from income streams not covered by Division 1B of
26
Part 3.10 (Division 1C of Part 3.10)".
27
11 Point 1066A-F1 (note 2)
28
Omit "deemed income from financial assets (sections 1076 to 1084)",
29
substitute "income from financial assets (including income streams
30
(short term) and certain income streams (long term)) (Division 1B of
31
Part 3.10)".
32
Schedule 11 Extending the deeming rules to account-based income streams
Part 1 Amendments
122
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
12 Point 1066A-F1 (note 2)
1
Omit "income from income streams (sections 1095 to 1099DAA)",
2
substitute "income from income streams not covered by Division 1B of
3
Part 3.10 (Division 1C of Part 3.10)".
4
13 Point 1067G-H1 (paragraph (c) of note 2)
5
Omit "deemed income from financial assets (sections 1076 to 1084A)",
6
substitute "income from financial assets (including income streams
7
(short term) and certain income streams (long term)) (Division 1B of
8
Part 3.10)".
9
14 Point 1067G-H1 (paragraph (d) of note 2)
10
Omit "income streams (sections 1095 to 1099DAA)", substitute
11
"income from income streams not covered by Division 1B of Part 3.10
12
(Division 1C of Part 3.10)".
13
15 Point 1067L-D1 (paragraph (c) of note 2)
14
Omit "deemed income from financial assets (sections 1076 to 1084A)",
15
substitute "income from financial assets (including income streams
16
(short term) and certain income streams (long term)) (Division 1B of
17
Part 3.10)".
18
16 Point 1067L-D1 (paragraph (d) of note 2)
19
Omit "income from income streams (sections 1096 to 1099DAA)",
20
substitute "income from income streams not covered by Division 1B of
21
Part 3.10 (Division 1C of Part 3.10)".
22
17 Point 1068-G1 (note 3)
23
Omit "deemed income from financial assets (sections 1076 to 1084)",
24
substitute "income from financial assets (including income streams
25
(short term) and certain income streams (long term)) (Division 1B of
26
Part 3.10)".
27
18 Point 1068-G1 (note 3)
28
Omit "income from income streams (sections 1095 to 1099DAA)",
29
substitute "income from income streams not covered by Division 1B of
30
Part 3.10 (Division 1C of Part 3.10)".
31
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Amendments Part 1
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Social Services and Other Legislation Amendment Bill 2013
123
19 Point 1068A-E1 (paragraph (c) of note 2)
1
Omit "deemed income from financial assets (sections 1076 to 1084)",
2
substitute "income from financial assets (including income streams
3
(short term) and certain income streams (long term)) (Division 1B of
4
Part 3.10)".
5
20 Point 1068A-E1 (paragraph (d) of note 2)
6
Omit "income from income streams (sections 1095 to 1099DAA)",
7
substitute "income from income streams not covered by Division 1B of
8
Part 3.10 (Division 1C of Part 3.10)".
9
21 Point 1068B-D1 (paragraph (c) of note 3)
10
Omit "deemed income from financial assets (sections 1076 to 1084)",
11
substitute "income from financial assets (including income streams
12
(short term) and certain income streams (long term)) (Division 1B of
13
Part 3.10)".
14
22 Point 1068B-D1 (paragraph (d) of note 3)
15
Omit "income from income streams (sections 1095 to 1099DAA)",
16
substitute "income from income streams not covered by Division 1B of
17
Part 3.10 (Division 1C of Part 3.10)".
18
23 Section 1072 (note 2)
19
Omit "sections 1076 to 1084 (deemed income from financial assets) and
20
sections 1095 to 1099DAA (income from income streams)", substitute
21
"Division 1B (income from financial assets (including income streams
22
(short term) and certain income streams (long term)) and Division 1C
23
(income from income streams not covered by Division 1B)".
24
24 Division 1B of Part 3.10 (heading)
25
Repeal the heading, substitute:
26
Division 1B--Income from financial assets (including
27
income streams (short term) and certain income
28
streams (long term))
29
25 Division 1C of Part 3.10 (heading)
30
Repeal the heading, substitute:
31
Schedule 11 Extending the deeming rules to account-based income streams
Part 1 Amendments
124
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Division 1C--Income from income streams not covered by
1
Division 1B
2
26 Section 1097A
3
Before "This", insert "(1)".
4
27 At the end of section 1097A
5
Add:
6
(2) However, this Subdivision does not apply to:
7
(a) an asset-tested income stream (long term) that is an
8
account-based pension within the meaning of the
9
Superannuation Industry (Supervision) Regulations 1994; or
10
(b) an asset-tested income stream (long term) that is an annuity
11
(within the meaning of the Superannuation Industry
12
(Supervision) Act 1993) provided under a contract that meets
13
the requirements determined in an instrument under
14
subsection 9(1EA) of this Act.
15
Note 1:
For treatment of an income stream mentioned in subsection (2), see
16
Division 1B.
17
Note 2:
Part 2 of Schedule 11 to the Social Services and Other Legislation
18
Amendment Act 2013 preserves the rules in this Subdivision for a
19
certain kind of income stream that was being provided to a person
20
immediately before 1 January 2015 where the person was receiving an
21
income support payment immediately before that day provided that,
22
since that day, that income stream has been provided to the person and
23
the person has been continuously receiving an income support
24
payment.
25
28 Paragraph 1099DAA(1)(b)
26
Repeal the paragraph, substitute:
27
(b) the income stream is an allocated pension within the meaning
28
of the Superannuation Industry (Supervision)
29
Regulations 1994; and
30
29 Section 1099DA
31
Before "This", insert "(1)".
32
30 At the end of section 1099DA
33
Add:
34
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Amendments Part 1
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Social Services and Other Legislation Amendment Bill 2013
125
(2) However, this Subdivision does not apply to:
1
(a) an asset-tested income stream (long term) that is an
2
account-based pension within the meaning of the
3
Superannuation Industry (Supervision) Regulations 1994; or
4
(b) an asset-tested income stream (long term) that is an annuity
5
(within the meaning of the Superannuation Industry
6
(Supervision) Act 1993) provided under a contract that meets
7
the requirements determined in an instrument under
8
subsection 9(1EA) of this Act.
9
Note 1:
For treatment of an income stream mentioned in subsection (2), see
10
Division 1B.
11
Note 2:
Part 2 of Schedule 11 to the Social Services and Other Legislation
12
Amendment Act 2013 preserves the rules in this Subdivision for a
13
certain kind of income stream that was being provided to a person
14
immediately before 1 January 2015 where the person was receiving an
15
income support payment immediately before that day provided that,
16
since that day, that income stream has been provided to the person and
17
the person has been continuously receiving an income support
18
payment.
19
31 Subsections 1099G(2) and 1099L(2)
20
Omit "(Deemed income from financial assets)", substitute "(income
21
from financial assets (including income streams (short term) and certain
22
income streams (long term))".
23
Veterans' Entitlements Act 1986
24
32 Subsection 5H(1) (note 1 at the end of the definition of
25
income)
26
Omit "sections 46D to 46L (deemed income from financial assets) and
27
sections 46Q to 46YA (income from income streams)", substitute
28
"Division 3 of Part IIIB (income from financial assets (including
29
income streams (short term) and certain income streams (long term))
30
and Division 4 of Part IIIB (income from income streams not covered
31
by Division 3 of Part IIIB)".
32
Schedule 11 Extending the deeming rules to account-based income streams
Part 1 Amendments
126
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
33 Subsection 5H(1) (note 3 at the end of the definition of
1
ordinary income)
2
Omit "sections 46D to 46L (deemed income from financial assets) and
3
sections 46Q to 46YA (income from income streams)", substitute
4
"Division 3 of Part IIIB (income from financial assets (including
5
income streams (short term) and certain income streams (long term))
6
and Division 4 of Part IIIB (income from income streams not covered
7
by Division 3 of Part IIIB)".
8
34 Subsection 5J(1) (at the end of paragraph (h) of the
9
definition of financial investment)
10
Add "or".
11
35 Subsection 5J(1) (after paragraph (h) of the definition of
12
financial investment)
13
Insert:
14
(i) an asset-tested income stream (long term) that is an
15
account-based pension within the meaning of the
16
Superannuation Industry (Supervision) Regulations 1994; or
17
(j) an asset-tested income stream (long term) that is an annuity
18
(within the meaning of the Superannuation Industry
19
(Supervision) Act 1993) provided under a contract that meets
20
the requirements determined in an instrument under
21
subsection (1G);
22
36 Subsection 5J(1C) (notes 4 and 5)
23
Repeal the notes.
24
37 After subsection 5J(1F)
25
Insert:
26
(1G) The Minister may, by legislative instrument, determine
27
requirements for the purposes of paragraph (j) of the definition of
28
financial investment in subsection (1).
29
Extending the deeming rules to account-based income streams Schedule 11
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
127
38 Section 46 (note 2)
1
Omit "sections 46D to 46L (deemed income from financial assets) and
2
sections 46Q to 46YA (income from income streams)", substitute
3
"Division 3 (income from financial assets (including income streams
4
(short term) and certain income streams (long term)) and Division 4
5
(income from income streams not covered by Division 3)".
6
39 Division 3 of Part IIIB (heading)
7
Repeal the heading, substitute:
8
Division 3--Income from financial assets (including income
9
streams (short term) and certain income streams
10
(long term))
11
40 Division 4 of Part IIIB (heading)
12
Repeal the heading, substitute:
13
Division 4--Income from income streams not covered by
14
Division 3
15
41 Section 46SA
16
Before "This", insert "(1)".
17
42 At the end of section 46SA
18
Add:
19
(2) However, this Subdivision does not apply to:
20
(a) an asset-tested income stream (long term) that is an
21
account-based pension within the meaning of the
22
Superannuation Industry (Supervision) Regulations 1994; or
23
(b) an asset-tested income stream (long term) that is an annuity
24
(within the meaning of the Superannuation Industry
25
(Supervision) Act 1993) provided under a contract that meets
26
the requirements determined in an instrument under
27
subsection 5J(1G) of this Act.
28
Note 1:
For treatment of an income stream mentioned in subsection (2), see
29
Division 3.
30
Schedule 11 Extending the deeming rules to account-based income streams
Part 1 Amendments
128
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Note 2:
Part 2 of Schedule 11 to the Social Services and Other Legislation
1
Amendment Act 2013 preserves the rules in this Subdivision for a
2
certain kind of income stream that was being provided to a person
3
immediately before 1 January 2015 where the person was receiving an
4
income support payment immediately before that day provided that,
5
since that day, that income stream has been provided to the person and
6
the person has been continuously receiving an income support
7
payment.
8
43 Paragraph 46YA(1)(b)
9
Repeal the paragraph, substitute:
10
(b) the income stream is an allocated pension within the meaning
11
of the Superannuation Industry (Supervision)
12
Regulations 1994; and
13
44 Section 46Z
14
Before "This", insert "(1)".
15
45 At the end of section 46Z
16
Add:
17
(2) However, this Subdivision does not apply to:
18
(a) an asset-tested income stream (long term) that is an
19
account-based pension within the meaning of the
20
Superannuation Industry (Supervision) Regulations 1994; or
21
(b) an asset-tested income stream (long term) that is an annuity
22
(within the meaning of the Superannuation Industry
23
(Supervision) Act 1993) provided under a contract that meets
24
the requirements determined in an instrument under
25
subsection 5J(1G) of this Act.
26
Note 1:
For treatment of an income stream mentioned in subsection (2), see
27
Division 3.
28
Note 2:
Part 2 of Schedule 11 to the Social Services and Other Legislation
29
Amendment Act 2013 preserves the rules in this Subdivision for a
30
certain kind of income stream that was being provided to a person
31
immediately before 1 January 2015 where the person was receiving an
32
income support payment immediately before that day provided that,
33
since that day, that income stream has been provided to the person and
34
the person has been continuously receiving an income support
35
payment.
36
Extending the deeming rules to account-based income streams Schedule 11
Amendments Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
129
46 Point SCH6-E2 of Schedule 6 (paragraph (c) of note 2)
1
Omit "deemed income from financial assets (sections 46D to 46M)",
2
substitute "income from financial assets (including income streams
3
(short term) and certain income streams (long term)) (Division 3 of
4
Part IIIB)".
5
47 Point SCH6-E2 of Schedule 6 (paragraph (d) of note 2)
6
Omit "income from income streams (sections 46Q to 46YA)", substitute
7
"income from income streams not covered by Division 3 of Part IIIB
8
(Division 4 of Part IIIB)".
9
Schedule 11 Extending the deeming rules to account-based income streams
Part 2 Application provisions
130
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Part 2
--
Application provisions
1
48 Application provisions
2
(1)
The amendments made by Part 1 apply in relation to working out the
3
ordinary income of a person in relation to days occurring on or after
4
1 January 2015.
5
(2)
However, if:
6
(a) a person was receiving an income support payment
7
immediately before 1 January 2015; and
8
(b) either:
9
(i) an asset-tested income stream (long term), that is an
10
account-based pension within the meaning of the
11
Superannuation Industry (Supervision)
12
Regulations 1994, was being provided to the person
13
immediately before 1 January 2015; or
14
(ii) an asset-tested income stream (long term), that is an
15
annuity (within the meaning of the Superannuation
16
Industry (Supervision) Act 1993) provided under a
17
contract that meets the standards determined in an
18
instrument under subparagraph 1099DAA(1)(b)(ii) of
19
the Social Security Act 1991, was being provided to the
20
person immediately before 1 January 2015; and
21
(c) since the start of that day:
22
(i) the person has been continuously receiving an income
23
support payment; and
24
(ii) that asset-tested income stream (long term) has been
25
provided to the person;
26
then the amendments made by Part 1 do not apply in relation to the
27
person (the primary beneficiary) and that asset-tested income stream
28
(long term).
29
(3)
If:
30
(a) while the amendments made by Part 1 do not apply in
31
relation to the primary beneficiary because of subitem (2),
32
the primary beneficiary dies; and
33
Extending the deeming rules to account-based income streams Schedule 11
Application provisions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
131
(b) that asset-tested income stream (long term) reverts to a
1
reversionary beneficiary on the primary beneficiary's death;
2
and
3
(c) at the time of that reversion the reversionary beneficiary is
4
receiving an income support payment; and
5
(d) since the time of that reversion:
6
(i) the reversionary beneficiary has been continuously
7
receiving an income support payment; and
8
(ii) that asset-tested income stream (long term) has been
9
provided to the reversionary beneficiary;
10
then the amendments made by Part 1 do not apply in relation to the
11
reversionary beneficiary and that asset-tested income stream (long
12
term).
13
(4)
In this item:
14
income support payment has the meaning given by subsection 23(1) of
15
the Social Security Act 1991.
16
Schedule 12 Other amendments
Part 1 Repayment of financial supplement through taxation system
132
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Schedule 12
--
Other amendments
1
Part 1
--
Repayment of financial supplement through
2
taxation system
3
Division 1
--
Amendments
4
Social Security Act 1991
5
1 At the end of Division 1 of Part 2B.3 of Chapter 2B
6
Add:
7
1061ZZENA Extent of Commissioner of Taxation's general
8
administration of this Part
9
The Commissioner of Taxation has the general administration of
10
this Part to the following extent:
11
(a) Divisions 2 and 4;
12
(b) Division 5, except section 1061ZZFE;
13
(c) Divisions 6 to 8;
14
(d) section 1061ZZFO.
15
Note:
One effect of this is that this Part is to that extent a taxation law for the
16
purposes of the Taxation Administration Act 1953.
17
2 Section 1061ZZFGC
18
Repeal the section.
19
3 Subsection 1061ZZFJ(1)
20
Omit "written application", substitute "application in the approved
21
form".
22
4 At the end of section 1061ZZFJ
23
Add:
24
(4) In this section:
25
approved form has the meaning given by section 388-50 in
26
Schedule 1 to the Taxation Administration Act 1953.
27
Other amendments Schedule 12
Repayment of financial supplement through taxation system Part 1
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
133
5 Subsection 1061ZZFK(1)
1
Omit "written application", substitute "application in the approved
2
form".
3
6 At the end of section 1061ZZFK
4
Add:
5
(3) In this section:
6
approved form has the meaning given by section 388-50 in
7
Schedule 1 to the Taxation Administration Act 1953.
8
Student Assistance Act 1973
9
7 Section 5B
10
After "subject to", insert "section 12ZEA and to".
11
8 At the end of section 5B
12
Add:
13
Note:
Section 12ZEA provides that the Commissioner has the general
14
administration of Division 6 of Part 4A, to the extent that the Division
15
relates to the Commissioner.
16
9 After section 12ZE
17
Insert:
18
12ZEA Extent of Commissioner's general administration of this
19
Division
20
The Commissioner has the general administration of this Division,
21
to the extent that it relates to the Commissioner.
22
Note:
One effect of this is that this Division is to that extent a taxation law
23
for the purposes of the Taxation Administration Act 1953.
24
10 Section 12ZNC
25
Repeal the section.
26
11 Subsections 12ZP(1) and (2)
27
Omit "written application", substitute "application in the approved
28
form".
29
Schedule 12 Other amendments
Part 1 Repayment of financial supplement through taxation system
134
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
12 At the end of section 12ZP
1
Add:
2
(4) In this section:
3
approved form has the meaning given by section 388-50 in
4
Schedule 1 to the Taxation Administration Act 1953.
5
13 Subsection 12ZU(6)
6
After "or any", insert "other".
7
Division 2
--
Application provision
8
14 Application provision
9
The amendments made by items 3, 5 and 11 apply in relation to
10
applications made on or after the commencement of those items.
11
Other amendments Schedule 12
Time periods and FTB reconciliation conditions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
135
Part 2
--
Time periods and FTB reconciliation
1
conditions
2
A New Tax System (Family Assistance) (Administration) Act
3
1999
4
15 Subsection 10(2) (heading)
5
Repeal the heading, substitute:
6
Claim must relate to one income year and be made within a certain
7
period
8
16 Sections 32C to 32H
9
Repeal the sections, substitute:
10
32C Relevant reconciliation time--first individual must lodge tax
11
return
12
(1) This section applies to the first individual for a same-rate benefit
13
period if:
14
(a) the first individual is or was required to lodge an income tax
15
return for the relevant income year; and
16
(b) clause 38L of Schedule 1 to the Family Assistance Act did
17
not apply to the first individual at any time during the
18
same-rate benefit period.
19
(2) Disregard paragraph (1)(b) if the first individual was a member of
20
a couple at any time during the same-rate benefit period.
21
(3) The relevant reconciliation time is the time when an assessment is
22
made under the Income Tax Assessment Act 1936 of the first
23
individual's taxable income for the relevant income year, so long
24
as the first individual's income tax return for the relevant income
25
year was lodged before the end of:
26
(a) the first income year after the relevant income year; or
27
(b) such further period (if any) as the Secretary allows, if the
28
Secretary is satisfied that there are special circumstances that
29
prevented the first individual from lodging the return before
30
the end of that first income year.
31
Schedule 12 Other amendments
Part 2 Time periods and FTB reconciliation conditions
136
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(4) The further period under paragraph (3)(b) must end no later than
1
the end of the second income year after the relevant income year.
2
32D Relevant reconciliation time--no separation of couple and
3
partner must lodge tax return
4
(1) This section applies to the first individual for a same-rate benefit
5
period if:
6
(a) the first individual was a member of a couple throughout that
7
period; and
8
(b) the other member of the couple (the partner) is or was
9
required to lodge an income tax return for the relevant
10
income year; and
11
(c) the first individual continues to be a member of the couple
12
until the end of:
13
(i) the first income year after the relevant income year; or
14
(ii) such further period (if any) as the Secretary allows, if
15
the Secretary is satisfied that there are special
16
circumstances that prevented the partner from lodging
17
the return before the end of that first income year.
18
(2) The relevant reconciliation time is the time when an assessment is
19
made under the Income Tax Assessment Act 1936 of the partner's
20
taxable income for the relevant income year, so long as the
21
partner's income tax return for the relevant income year was
22
lodged before the end of:
23
(a) the first income year after the relevant income year; or
24
(b) such further period (if any) as the Secretary allows under
25
subparagraph (1)(c)(ii).
26
(3) The further period under subparagraph (1)(c)(ii) must end no later
27
than the end of the second income year after the relevant income
28
year.
29
32E Relevant reconciliation time--couple separates during next
30
income year and partner must lodge tax return
31
(1) This section applies to the first individual for a same-rate benefit
32
period if:
33
(a) the first individual was a member of a couple throughout that
34
period; and
35
Other amendments Schedule 12
Time periods and FTB reconciliation conditions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
137
(b) the other member of the couple (the partner) is or was
1
required to lodge an income tax return for the relevant
2
income year; and
3
(c) the first individual ceased to be a member of the couple
4
during the first income year after the relevant income year.
5
(2) The relevant reconciliation time is:
6
(a) if the partner lodged the return before the end of the first
7
income year after the relevant income year--when an
8
assessment is made under the Income Tax Assessment Act
9
1936 of the partner's taxable income for the relevant income
10
year; or
11
(b) otherwise--the end of the first income year after the relevant
12
income year.
13
32F Relevant reconciliation time--couple separates after end of next
14
income year and partner must lodge tax return
15
(1) This section applies to the first individual for a same-rate benefit
16
period if:
17
(a) the first individual was a member of a couple throughout that
18
period; and
19
(b) the other member of the couple (the partner) is or was
20
required to lodge an income tax return for the relevant
21
income year; and
22
(c) the partner did not lodge the return before the end of the first
23
income year after the relevant income year; and
24
(d) the Secretary allowed a further period for the partner to lodge
25
the return because the Secretary was satisfied that there were
26
special circumstances that prevented the partner from lodging
27
the return before the end of that first income year; and
28
(e) the first individual ceased to be a member of the couple
29
during the period beginning at the start of the second income
30
year after the relevant income year and ending at the end of
31
that further period allowed by the Secretary.
32
(2) The relevant reconciliation time is:
33
(a) if the partner lodged the return while the first individual and
34
the partner were members of the same couple--when an
35
assessment is made under the Income Tax Assessment Act
36
Schedule 12 Other amendments
Part 2 Time periods and FTB reconciliation conditions
138
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
1936 of the partner's taxable income for the relevant income
1
year; or
2
(b) otherwise--when the first individual ceased to be a member
3
of the couple.
4
(3) The further period under paragraph (1)(d) must end no later than
5
the end of the second income year after the relevant income year.
6
17 Section 32R
7
Repeal the section.
8
18 Subsection 107(3)
9
Omit "before the end of the income year next following that year",
10
substitute "in accordance with subsection (3AA)".
11
19 After subsection 107(3)
12
Insert:
13
(3AA) For the purposes of subsection (3), the income tax return of a
14
person in respect of a particular income year (the base year) must
15
be lodged before the end of:
16
(a) the first income year after the base year; or
17
(b) such further period (if any) as the Secretary allows, if the
18
Secretary is satisfied that there are special circumstances that
19
prevented the person from lodging the return before the end
20
of that first income year.
21
(3AB) The further period under paragraph (3AA)(b) must end no later
22
than the end of the second income year after the base year.
23
20 Paragraph 109D(4)(a)
24
Omit "before the end of the next income year", substitute "in
25
accordance with subsection (4A)".
26
21 Subparagraph 109D(4)(b)(i)
27
Omit "before the end of the next income year", substitute "in
28
accordance with subsection (4A)".
29
22 After subsection 109D(4)
30
Insert:
31
Other amendments Schedule 12
Time periods and FTB reconciliation conditions Part 2
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
139
(4A) For the purposes of paragraph (4)(a) or subparagraph (4)(b)(i), the
1
income tax return of a person in respect of a particular income year
2
(the base year) must be lodged before the end of:
3
(a) the first income year after the base year; or
4
(b) such further period (if any) as the Secretary allows, if the
5
Secretary is satisfied that there are special circumstances that
6
prevented the person from lodging the return before the end
7
of that first income year.
8
(4B) The further period under paragraph (4A)(b) must end no later than
9
the end of the second income year after the base year.
10
23 Paragraph 109E(3)(a)
11
Omit "before the end of the next income year", substitute "in
12
accordance with subsection (3A)".
13
24 Subparagraph 109E(3)(b)(i)
14
Omit "before the end of the next income year", substitute "in
15
accordance with subsection (3A)".
16
25 After subsection 109E(3)
17
Insert:
18
(3A) For the purposes of paragraph (3)(a) or subparagraph (3)(b)(i), the
19
income tax return of a person in respect of a particular income year
20
(the base year) must be lodged before the end of:
21
(a) the first income year after the base year; or
22
(b) such further period (if any) as the Secretary allows, if the
23
Secretary is satisfied that there are special circumstances that
24
prevented the person from lodging the return before the end
25
of that first income year.
26
(3B) The further period under paragraph (3A)(b) must end no later than
27
the end of the second income year after the base year.
28
26 Application provisions
29
(1)
The amendments made by items 16 and 17 apply in relation to a
30
relevant income year referred to in subsection 32A(1) of the A New Tax
31
System (Family Assistance) (Administration) Act 1999 that is the
32
2013-14 income year or a later income year.
33
Schedule 12 Other amendments
Part 2 Time periods and FTB reconciliation conditions
140
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(2)
The amendments made by items 18 to 25 apply in relation to an income
1
year referred to in paragraph 107(3)(d), 109D(4)(a) or 109E(3)(a) or
2
subparagraph 109D(4)(b)(i) or 109E(3)(b)(i) of the A New Tax System
3
(Family Assistance) (Administration) Act 1999 that is the 2013-14
4
income year or a later income year.
5
Other amendments Schedule 12
Protection of amounts under National Disability Insurance Scheme Part 3
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
141
Part 3
--
Protection of amounts under National
1
Disability Insurance Scheme
2
National Disability Insurance Scheme Act 2013
3
27 At the end of Division 3 of Part 2 of Chapter 3
4
Add:
5
46A Protection of NDIS amounts
6
(1) An NDIS amount is absolutely inalienable, whether by way of, or
7
in consequence of, sale, assignment, charge, execution, bankruptcy
8
or otherwise.
9
(2) This section is subject to Part 1 of Chapter 7.
10
46B Garnishee orders
11
General rule
12
(1) A court must not make an order in the nature of a garnishee order
13
in respect of an account with a financial institution if:
14
(a) one or more NDIS amounts for a particular participant have
15
been paid to the credit of the account; and
16
(b) the account has been kept solely for the purpose of managing
17
the funding for supports under the participant's plan.
18
Exception
19
(2) However, a court may make an order in the nature of a garnishee
20
order in respect of the account if:
21
(a) the order is made in favour of a person in relation to a debt
22
that arose because of the person providing goods or services
23
in relation to the participant; and
24
(b) the goods or services are reasonable and necessary supports
25
specified in the participant's plan.
26
Schedule 12 Other amendments
Part 3 Protection of amounts under National Disability Insurance Scheme
142
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
28 Application provisions
1
(1)
Section 46A of the National Disability Insurance Scheme Act 2013, as
2
amended by this Act, applies in relation to NDIS amounts paid on or
3
after the commencement of this item.
4
(2)
Section 46B of the National Disability Insurance Scheme Act 2013, as
5
amended by this Act, applies in relation to court orders made on or after
6
the commencement of this item.
7
Other amendments Schedule 12
Use of tax file numbers Part 4
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
143
Part 4
--
Use of tax file numbers
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
29 Sections 154A and 154B
4
Repeal the sections.
5
30 After Division 1 of Part 6
6
Insert:
7
Division 1A--Use of tax file numbers
8
160A Use of tax file numbers
9
(1) This section applies in relation to the tax file number of an
10
individual that is provided to the Secretary under this Act for the
11
purposes of this Act.
12
Assistance to the Secretary
13
(2) The Secretary may:
14
(a) provide the tax file number referred to in subsection (1) to the
15
Commissioner of Taxation; and
16
(b) require the Commissioner of Taxation to provide the
17
Secretary with information about the individual (including
18
the number the Commissioner of Taxation considers to be the
19
individual's tax file number) that is requested by the
20
Secretary.
21
(3) Information provided to the Secretary under a requirement made
22
under subsection (2) may be used only for the following purposes:
23
(a) to detect cases in which amounts of family assistance under
24
the family assistance law have been paid when they should
25
not have been paid;
26
(b) to verify, in respect of individuals who have made claims for
27
family assistance under the family assistance law, the
28
eligibility or entitlement of those individuals for family
29
assistance;
30
Schedule 12 Other amendments
Part 4 Use of tax file numbers
144
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
(c) to establish whether the rates at which family assistance
1
under the family assistance law are being, or have been, paid
2
are, or were, correct;
3
(d) to assist in the recovery of a debt due to the Commonwealth
4
under this Act.
5
Assistance to the Commissioner of Taxation
6
(4) The Secretary may provide the tax file number referred to in
7
subsection (1) to the Commissioner of Taxation for the following
8
purposes:
9
(a) to assist the Commissioner act under section 87 (applying tax
10
refund to family assistance debt) in relation to a debt owed by
11
an individual;
12
(b) to assist the Commissioner act under section 93 (applying tax
13
refund to another person's family assistance debt) in relation
14
to a debt owed by an individual;
15
(c) to assist the payment of deductions to the Commissioner
16
under section 225;
17
(d) to assist the Commissioner set off amounts under
18
section 226.
19
31 Application and saving provisions
20
(1)
Subsection 160A(1) of the A New Tax System (Family Assistance)
21
(Administration) Act 1999, as inserted by this Act, applies in relation to
22
a tax file number provided to the Secretary before, on or after the
23
commencement of this item.
24
(2)
Despite the amendment made by item 29, sections 154A and 154B of
25
the A New Tax System (Family Assistance) (Administration) Act 1999,
26
as in force immediately before the commencement of that item,
27
continue to apply on and after that commencement in relation to a
28
record provided under subsection 154A(2) or 154B(1) of that Act before
29
that commencement.
30
Other amendments Schedule 12
Child support amendments Part 5
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
145
Part 5
--
Child support amendments
1
Child Support (Assessment) Act 1989
2
32 Subsection 5(1) (definition of Family Assistance
3
Secretary)
4
Repeal the definition.
5
33 Subsection 12A(1)
6
Omit "The Secretary of the Department of which the Registrar is an
7
employee", substitute "The Human Services Secretary".
8
34 Paragraph 54F(1)(c)
9
Omit "Family Assistance Secretary", substitute "Secretary".
10
35 Paragraphs 54F(2)(a), (b) and (c)
11
Omit "Family Assistance Secretary", substitute "Secretary".
12
36 Paragraph 54G(1)(d)
13
Omit "Family Assistance Secretary", substitute "Secretary".
14
37 Paragraph 54H(1)(c)
15
Omit "Family Assistance Secretary", substitute "Secretary".
16
38 Paragraphs 54H(2)(a), (b) and (c)
17
Omit "Family Assistance Secretary", substitute "Secretary".
18
39 Paragraph 54K(1)(b)
19
Omit "Family Assistance Secretary", substitute "Secretary".
20
40 Paragraph 54L(1)(a)
21
Omit "Family Assistance Secretary", substitute "Secretary".
22
41 Paragraph 54L(1)(c)
23
Omit "Family Assistance Secretary's", substitute "Secretary's".
24
Schedule 12 Other amendments
Part 5 Child support amendments
146
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
42 At the end of subsection 149(1)
1
Add "or the Human Services Department".
2
43 Subsection 150(1) (after paragraph (a) of the definition of
3
person to whom this section applies)
4
Insert:
5
(aa) the Human Services Minister; or
6
44 Subsection 150(1) (paragraph (a) of the definition of
7
relevant Minister)
8
Repeal the paragraph, substitute:
9
(a) the Minister; or
10
(aa) the Human Services Minister; or
11
45 Before subparagraph 150(3)(ba)(i)
12
Insert:
13
(ia) the Human Services Secretary; or
14
46 Paragraph 150(4)(a)
15
After "Department", insert "or the Human Services Department".
16
47 Paragraph 150(4C)(d)
17
After "Department", insert "or the Human Services Department".
18
48 Subsection 150AA(3) (paragraphs (a) and (b) of the
19
definition of relevant information)
20
After "Department", insert ", the Human Services Department".
21
49 Subparagraph 151A(1)(b)(ii)
22
Omit "Department", substitute "Human Services Department".
23
50 Paragraph 151A(7)(b)
24
Omit "Department", substitute "Human Services Department".
25
Other amendments Schedule 12
Child support amendments Part 5
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
147
Child Support (Registration and Collection) Act 1988
1
51 Subsection 4(1) (definition of Human Services
2
Department)
3
Omit "Minister administering the Human Services (Centrelink) Act
4
1997", substitute "Human Services Minister".
5
52 Subsection 4(1)
6
Insert:
7
Human Services Minister means the Minister administering the
8
Human Services (Centrelink) Act 1997.
9
53 Subsection 4(1)
10
Insert:
11
Human Services Secretary means the Secretary of the Human
12
Services Department.
13
54 Subsection 4A(1)
14
Omit "The Secretary of the Department of which the Registrar is an
15
employee", substitute "The Human Services Secretary".
16
55 Paragraph 10(2)(a)
17
Omit "Department", substitute "Human Services Department".
18
56 Paragraph 10(2)(b)
19
Omit "Secretary", substitute "Human Services Secretary".
20
57 Subsection 10A(1)
21
Omit "Secretary may appoint an SES employee in the Department",
22
substitute "Human Services Secretary may appoint an SES employee in
23
the Human Services Department".
24
58 At the end of subsection 15(1)
25
Add "or the Human Services Department".
26
Schedule 12 Other amendments
Part 5 Child support amendments
148
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
59 Subsection 16(1) (after paragraph (a) of the definition of
1
person to whom this section applies)
2
Insert:
3
(aa) the Human Services Minister; or
4
60 Subsection 16(1) (paragraph (a) of the definition of
5
relevant Minister)
6
Repeal the paragraph, substitute:
7
(a) the Minister; or
8
(aa) the Human Services Minister; or
9
61 Paragraph 16(2AA)(a)
10
After "by the Secretary", insert "or to the Human Services Secretary or
11
a person authorised by the Human Services Secretary".
12
62 At the end of paragraph 16(2AA)(b)
13
Add "or the Human Services Secretary from communicating the reasons
14
for a decision of the SSAT under Part VIIA to a person authorised by
15
the Human Services Secretary".
16
63 Subsection 16(2AB)
17
After "by the Secretary,", insert "or the Human Services Secretary, or a
18
person authorised by the Human Services Secretary,".
19
64 Before subparagraph 16(3)(ba)(i)
20
Insert:
21
(ia) the Human Services Secretary; or
22
65 Paragraph 16(4)(a)
23
After "Department", insert "or the Human Services Department".
24
66 Paragraph 16(4C)(d)
25
After "Department", insert "or the Human Services Department".
26
67 Subsection 16AA(3) (paragraphs (a) and (b) of the
27
definition of relevant information)
28
After "Department", insert ", the Human Services Department".
29
Other amendments Schedule 12
Child support amendments Part 5
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
149
68 Paragraph 16AB(2)(a)
1
Omit "the Secretary, the Registrar or an officer or employee of the
2
Department", substitute "the Human Services Secretary, the Registrar or
3
an officer or employee of the Human Services Department".
4
69 Paragraph 16AB(2)(b)
5
Omit "the Secretary, the Registrar or the officer or employee of the
6
Department", substitute "the Human Services Secretary, the Registrar or
7
the officer or employee of the Human Services Department".
8
70 Section 80A
9
Omit "Family Assistance Secretary", substitute "Secretary".
10
71 Subsection 95(1)
11
Omit "Secretary", substitute "Human Services Secretary".
12
72 Paragraph 95(2)(b)
13
Omit "Secretary", substitute "Human Services Secretary".
14
73 Paragraph 110Y(1)(a)
15
Omit "Family Assistance Secretary", substitute "Secretary".
16
Schedule 12 Other amendments
Part 6 Other amendments
150
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
Part 6
--
Other amendments
1
A New Tax System (Family Assistance) Act 1999
2
74 Subsection 36(2)
3
Omit "if on any day", substitute "if in relation to any day".
4
75 Subparagraphs 36(2)(a)(i) and (ii)
5
After "individual" (wherever occurring), insert "or the individual's
6
partner".
7
76 Paragraph 36(2)(b)
8
After "individual's", insert "or the individual's partner's".
9
77 After subsection 58AA(1)
10
Insert:
11
(1A) If:
12
(a) under Division 1A of Part 5 of Schedule 1 an amount of
13
newborn supplement is added for a day in relation to both
14
members of a couple and an FTB child of both members of
15
the couple; and
16
(b) in relation to that day, a determination under section 28 or 29
17
is in force in relation to both members of the couple and that
18
child; and
19
(c) that day is the first day on which an amount of newborn
20
supplement is added in relation to that child;
21
then, despite subsection (1) of this section, each member of the
22
couple is entitled to be paid, as an amount of family tax benefit in
23
respect of that child, an amount equal to $500 multiplied by the
24
percentage applicable under that determination for that member on
25
that day.
26
Note:
The amount is to be paid as a single lump sum: see section 24A of the
27
Family Assistance Administration Act.
28
78 Subsection 58AA(2)
29
Omit "Subsection (1)", substitute "Subject to subsection (1A),
30
subsection (1)".
31
Other amendments Schedule 12
Other amendments Part 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
151
79 At the end of section 58AA
1
Add:
2
Interpretation
3
(5) This section is subject to sections 28AA and 32AEA of the Family
4
Assistance Administration Act.
5
80 At the end of paragraph 35A(10)(b) of Schedule 1
6
Add "and".
7
81 After paragraph 35A(10)(b) of Schedule 1
8
Insert:
9
(c) throughout that period there is no determination in force
10
under section 28 or 29 in relation to both members of the
11
couple and that child;
12
82 Paragraph 35B(1)(b) of Schedule 1
13
Omit "individual or the individual's partner", substitute "individual, or
14
the individual's partner, in the circumstances mentioned in paragraphs
15
35A(5)(b) and (c)".
16
83 Subclause 35B(2) of Schedule 1
17
Repeal the subclause, substitute:
18
Multiple children cases
19
(2) If 2 or more children are born during the same multiple birth
20
(including any stillborn child) and subclause 35A(2) applies in
21
relation to an individual and one or more of those children (each of
22
whom is a qualifying child), the amount of newborn supplement
23
for the individual in respect of each qualifying child is the amount
24
worked out using the formula:
25
365
$1,501.50
91
26
84 Clause 2 of Schedule 4 (table item 7B)
27
Omit "subsection 58AA(1)", substitute "subsections 58AA(1) and
28
(1A)".
29
Schedule 12 Other amendments
Part 6 Other amendments
152
Social Services and Other Legislation Amendment Bill 2013
No. , 2013
A New Tax System (Family Assistance) (Administration) Act
1
1999
2
85 After section 28
3
Insert:
4
28AA Effect of section 28 on newborn upfront payment of family tax
5
benefit
6
(1) If:
7
(a) an individual is entitled to be paid an amount (the upfront
8
amount) of family tax benefit under section 58AA of the
9
Family Assistance Act because an amount of newborn
10
supplement is added in relation to the individual under
11
Division 1A of Part 5 of Schedule 1 to that Act for one or
12
more days; and
13
(b) a variation under subsection 28(2) or (6) of this Act has the
14
effect that the individual never was entitled to family tax
15
benefit for those days;
16
then the individual is taken not to have been entitled to the upfront
17
amount.
18
(2) If a variation under subsection 28(3) or (4) of this Act has the
19
effect that the individual is entitled to be paid family tax benefit for
20
those days, then subsection (1) of this section ceases to apply to the
21
individual.
22
(3) Subsection (2) does not prevent subsection (1) again applying to
23
the individual.
24
86 At the end of Subdivision CA of Division 1 of Part 3
25
Add:
26
32AEA Effect of this Subdivision on newborn upfront payment of
27
family tax benefit
28
If this Subdivision has the effect that:
29
(a) the Secretary must not make a payment of family tax benefit
30
(worked out on an estimated income basis) to an individual
31
during a period; or
32
Other amendments Schedule 12
Other amendments Part 6
No. , 2013
Social Services and Other Legislation Amendment Bill 2013
153
(b) an individual is not entitled to be paid family tax benefit
1
(worked out on an estimated income basis) for a period;
2
then the individual is not entitled to be paid an amount of family
3
tax benefit under section 58AA of the Family Assistance Act
4
during that period.
5
87 Subsection 39(2)
6
Omit "subsections (3) and (4)", substitute "subsections (3), (3A) and
7
(4)".
8
88 After subsection 39(3)
9
Insert:
10
(3A) If:
11
(a) in relation to any day during the period of 52 weeks
12
mentioned in subsection (2), paragraphs 36(2)(a) and (b) of
13
the Family Assistance Act apply in relation to the claimant or
14
the claimant's partner; and
15
(b) after the end of, or during the last 13 weeks of, that 52-week
16
period, the Secretary gives the claimant, or the claimant's
17
partner, a notice specifying that the claimant's or the
18
claimant's partner's rate of family tax benefit consists of or
19
includes a Part A rate greater than nil;
20
subsection (2) of this section does not apply if the claim for
21
payment of a stillborn baby payment is made within the period of
22
13 weeks after the day on which the notice is given.
23
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