Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 36(2)(ab)
Repeal the paragraph, substitute:
(ab) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
2 Paragraph 36(2)(d)
Omit "day of the child's birth", substitute "first day on which paragraph (ab) applies".
3 Paragraphs 36(3)(b) and (c)
Repeal the paragraphs, substitute:
(b) either:
(i) the child is entrusted to the care of the individual at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the child is entrusted to the care of the individual's partner at that time; and
(c) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
Note: The heading to subsection 36(3) is altered by adding at the end " or individual's partner ".
4 Paragraph 36(3)(e)
Omit "day the child is entrusted to care as mentioned in paragraph (b)", substitute "first day on which paragraph (c) applies".
5 Paragraph 36(5)(bc)
Repeal the paragraph, substitute:
(bc) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual and the individual's partner is the primary carer of the child at that time; and
6 Paragraph 36(5)(d)
Omit "day the child is entrusted to the care of the individual", substitute "first day on which paragraph (bc) applies".
7 Application--baby bonus
The amendments made by items 1 to 6 apply in relation to claims for payment of baby bonus that are made on or after the commencement of those items.
8 Clause 4 of Schedule 1
Omit "maximum rate", substitute "Method 2 base rate".
9 Clause 24N of Schedule 1
Omit "step 3", substitute "step 4".
10 Clause 25 of Schedule 1 (method statement, step 1)
Omit " maximum rate ", substitute " Method 2 base rate ".
11 Clause 25 of Schedule 1 (method statement, step 2)
Omit "maximum rate", substitute "Method 2 base rate".
12 Clause 25 of Schedule 1 (method statement, step 3)
Repeal the step, substitute:
Step 3. Work out the rate that would be the individual's income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual's Part A rate were to be calculated using Part 2 (but disregarding clause 24G): the result is the individual's Method 2 income and maintenance tested rate .
Step 4. The individual's Part A rate is:
(a) the individual's provisional Part A rate if it is equal to or greater than the individual's Method 2 income and maintenance tested rate; or
(b) the individual's Method 2 income and maintenance tested rate if it is greater than the individual's provisional Part A rate.
13 Clause 34 of Schedule 1
Omit "or 25", substitute ", or an individual's Method 2 base rate under clause 25,".
14 Subclause 36(1) of Schedule 1
Omit "or 25", substitute ", or an individual's Method 2 base rate under clause 25,".
15 Subclauses 38A(1) and (4) of Schedule 1
Omit "or 25", substitute ", or an individual's Method 2 base rate under clause 25,".
16 At the end of clause 38C of Schedule 1
Add:
(3) Paragraph (2)(c) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) of the Family Assistance Administration Act applies in respect of the individual or subsection 32AE(5) of that Act applies in respect of the individual's partner.
17 Application--rent assistance
The amendment made by item 16 applies in relation to claims for payment of family tax benefit for a past period that are made on or after the commencement of that item.
18 At the end of clause 7 of Schedule 3
Add:
; and (k) if the payment is a payment under the Social Security Act 1991 --does not include tax-exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and
(l) if the payment is a payment under the Veterans' Entitlements Act 1986 --does not include tax-exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).
A New Tax System (Family Assistance) (Administration) Act 1999
19 Subsection 10(5)
Omit "subsection 32AE(2) or (3) applies in respect of the claimant or the claimant's partner", substitute "subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant's partner".
20 At the end of paragraph 31E(1)(b)
Add:
; (vii) the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.
Note: The heading to section 31E is altered by omitting " payable by instalment ".
21 Subsection 31E(2) (method statement, at the end of step 2)
Add:
; or (g) if subparagraph (1)(b)(vii) applies--the estimate of the claimant's adjusted taxable income for the income year, and the estimate of the claimant's maintenance income in that income year, that were used in determining the claimant's rate of family tax benefit under the other determination referred to in that subparagraph.
22 Subsection 31E(2) (method statement, at the end of step 5)
Add ", and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards)".
23 Subsection 31E(3)
After "vary the", insert "applicable".
24 After subsection 31E(3)
Insert:
(3A) For the purposes of subsection (3), the applicable determination is:
(a) if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies--the determination referred to in paragraph (1)(a); or
(b) if subparagraph (1)(b)(vii) applies--the other determination referred to in that subparagraph.
25 Subsection 31E(5) (at the end of the definition of applicable day )
Add:
; and (c) if subparagraph (1)(b)(vii) applies--the first day in the income year for which the claimant's entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph.
26 Paragraph 39(1A)(a)
After "section 36A", insert "of the Family Assistance Act".
27 Paragraph 39(1A)(a)
After "subsection 36A(3)", insert "of that Act".
28 Paragraph 66(2)(a)
Omit "23(4),".
29 Paragraph 66(2)(a)
Omit "a person's family assistance to someone else on behalf of the person", substitute "child care benefit in a different way".
30 After paragraph 66(2)(cc)
Insert:
(cd) Division 3 of Part 8B (about payments to payment nominee); and
31 Section 103
Repeal the section.
Child Support (Assessment) Act 1989
32 Subsection 5(1) (at the end of the definition of tax free pension or benefit )
Add:
; and (j) if the payment is a payment under the Social Security Act 1991 --does not include tax-exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and
(k) if the payment is a payment under the Veterans' Entitlements Act 1986 --does not include tax-exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).