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SOCIAL SECURITY (ADMINISTRATION) ACT 1999 - SECT 119

Additional rules in the case of family allowance
(1)
If:

(a)
a determination of a person's rate of family allowance is made; and

(b)
in working out the rate of family allowance, regard is had to the person's income for a tax year; and

(c)
the income to which regard is had includes an amount of taxable income assessed by the Commissioner; and

(d)
the assessment is subsequently amended by:

(i)
the Commissioner of Taxation; or
(ii)
a tribunal; or
(iii)
a court; and
(e)
the income for that year (including the taxable income according to the assessment as amended) is more than 110% of the amount of the income on which the earlier determination was based; and

(f)
the Secretary makes a determination (the later determination ) varying the person's rate of family allowance to give effect to the recalculation required by section 884 of the 1991 Act;

the later determination takes effect on the day on which the earlier determination took effect.

(2)
If:

(a)
the Secretary makes a determination (the earlier determination ) of a person's rate of family allowance; and

(b)
in making the determination, the Secretary has regard to the person's income for a tax year; and

(c)
the income to which regard is had includes an amount or amounts estimated by the person; and

(d)
the person's income for the tax year is more than 110% of the amount of the income on which the earlier determination was based; and

(e)
the Secretary makes a determination (the later determination ) varying the person's rate of family allowance, or cancelling the person's family allowance, to give effect to the recalculation required by section 885 of the 1991 Act;

the later determination takes effect on the day on which the earlier determination took effect.



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