Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1) (definition of capitalised maintenance income )
Omit "or 20C", substitute ", 20C or 20D".
2 Subsection 3(1) (after subparagraph (a)(ii) of the definition of maintenance income )
Insert:
(iia) if clause 20D of Schedule 1 applies (deemed receipt for administrative assessments privately collected)--the amount worked out under that clause;
3 Clause 10 of Schedule 1 (heading)
Repeal the heading, substitute:
10 Effect of certain maintenance rights
4 Clause 10 of Schedule 1
Before "The FTB child rate", insert "(1)".
5 At the end of clause 10 of Schedule 1
Add:
(2) Subclause (1) does not apply to maintenance that is:
(a) a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989 ); and
(b) not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988 ).
6 Subclause 20C(3) of Schedule 1
After "or (4)", insert "or 20D(2)".
7 After clause 20C of Schedule 1
Insert:
20D Working out amounts of child maintenance for administrative assessments privately collected
(1) This clause applies if, during a period in an income year:
(a) an individual is entitled to receive an amount of child maintenance for an FTB child of the individual under a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989 ); and
(b) the liability is not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988 ); and
(c) the child maintenance is not maintenance to which clause 20B applies; and
(d) the Secretary considers that it is reasonable for the individual to take action to obtain the amount.
Individual taken to have received full entitlement
(2) For the purposes of this Act, the individual is taken to have received, for the period in the income year, the amount of child maintenance for the child that the individual is entitled to receive under the liability, disregarding so much of that amount as is attributable to the individual receiving disability expenses maintenance.
8 Clause 38AD of Schedule 1 (heading)
Repeal the heading, substitute:
38AD Effect of certain maintenance rights
9 Clause 38AD of Schedule 1
Before "The FTB clean energy", insert "(1)".
10 At the end of clause 38AD of Schedule 1
Add:
(2) Subclause (1) does not apply to maintenance that is:
(a) a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989 ); and
(b) not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988 ).
11 Application provision
The amendments made by items 1 to 7 apply in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.