Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 3B(3)(c)
Repeal the paragraph, substitute:
(c) the Secretary is notified in writing that the individual returned to paid work during that year:
(i) during the income year following that year and in accordance with subsection (4); or
(ii) if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year—in accordance with subsection (5).
2 Subsection 3B(4)
Omit “subsection (3)”, substitute “subparagraph (3)(c)(i)”.
3 At the end of section 3B
Add:
(5) For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year.
4 Paragraph 29A(1)(b) of Schedule 1
Omit “(7)”, substitute “(8)”.
5 After subclause 29A(4) of Schedule 1
Insert:
(4A) If, in different income years, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a return to paid work that is not the earliest return to paid work.
(4B) If, in the same income year, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a secondary earner for whom the period mentioned under paragraph 29C(1)(a) does not begin first.
6 Subclause 29A(7) of Schedule 1
Omit “Either”, substitute “If subclause (8) does not apply—either”.
7 At the end of clause 29A of Schedule 1
Add:
(8) If, during the second income year following a particular income year, a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in the particular income year, the Secretary is notified in the claim that the secondary earner returned to paid work during the particular income year.
8 Application of amendments
(1) Subject to subitem (2), the amendments made by this Schedule apply in respect of the 2005‑2006 income year and later income years.
(2) Subclause 29A(4A) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 (as inserted by item 5 of this Schedule) applies in respect of a return to paid work whether the return happens before, on or after 1 July 2005.