Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 23(2)
Omit "The", substitute "Subject to subsection (4A), the".
2 After subsection 23(4)
Insert:
When subsection (2) does not apply
(4A) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine that subsection (2) does not apply in relation to the child and the adult.
3 Subsection 23(5) (paragraph (b) of the definition of qualifying period )
Repeal the paragraph, substitute:
(b) either:
(i) after 14 weeks pass since the child ceased to be in the adult's care; or
(ii) if the Secretary specifies, under subsection (5A), a day that is earlier than the last day in that 14-week period--the end of that earlier day;
4 After subsection 23(5)
Insert:
Shorter qualifying period
(5A) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may specify a day for the purposes of subparagraph (b)(ii) of the definition of qualifying period in subsection (5).
5 Before subsection 35C(2)
Insert:
2 percentages of care in relation to the adult
6 Subsection 35C(2)
Omit "The", substitute "Subject to subsection (5), the".
7 At the end of section 35C
Add:
Single percentage of care in relation to the adult
(5) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine, under section 35A or 35B, a single percentage of care in relation to the adult.
(6) The single percentage of care is to be:
(a) if section 35A applies in relation to the adult--0%; or
(b) if section 35B applies in relation to the adult--a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.
8 Before subsection 35L(1)
Insert:
2 percentages of care
9 At the end of paragraph 35L(1)(b)
Add "and".
10 After paragraph 35L(1)(b)
Insert:
(ba) in accordance with subsection 35C(2) or 35D(2), 2 percentages of care are determined in relation to the individual;
11 Subsection 35L(3)
Omit "The", substitute "Subject to subsection (5), the".
12 At the end of section 35L
Add:
(5) If the Secretary is satisfied that special circumstances exist in relation to the child, the day specified by the Secretary under subparagraph (2)(b)(i) may be a day that is earlier than the last day referred to in subsection (3).
Single percentage of care
(6) If:
(a) a determination of an individual's percentage of care for a child is made under section 35A or 35B; and
(b) section 35C applied in relation to the individual; and
(c) in accordance with subsection 35C(5), a single percentage of care is determined in relation to the individual;
the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect.
13 Application provisions
(1) The amendments made by items 1 to 4 apply in relation to events referred to in paragraph 23(1)(b) of the A New Tax System (Family Assistance) Act 1999 that occur on or after the commencement of those items.
(2) The amendments made by items 5 to 12 apply in relation to care periods beginning on or after the commencement of those items (whether the care arrangement came into existence before, on or after that commencement).
Child Support (Assessment) Act 1989
14 Before subsection 51(2)
Insert:
2 percentages of care in relation to the responsible person
15 Subsection 51(2)
Omit "The", substitute "Subject to subsection (5), the".
16 At the end of section 51
Add:
Single percentage of care in relation to the responsible person
(5) If the Registrar is satisfied that special circumstances exist in relation to the child, the Registrar may determine, under section 49 or 50, a single percentage of care in relation to the responsible person.
(6) The single percentage of care is to be:
(a) for a determination under section 49--0%; or
(b) for a determination under section 50--a percentage that corresponds with the actual care of the child that the Registrar is satisfied that the responsible person would be likely to have during the care period if the action referred to in paragraph (1)(d) were not to succeed.
17 Before subsection 54C(1)
Insert:
2 percentages of care
18 At the end of paragraph 54C(1)(b)
Add "and".
19 After paragraph 54C(1)(b)
Insert:
(ba) in accordance with subsection 51(2) or 52(2), 2 percentages of care are determined in relation to the responsible person;
20 Subsection 54C(3)
Omit "The", substitute "Subject to subsection (5), the".
21 At the end of section 54C
Add:
(5) If the Registrar is satisfied that special circumstances exist in relation to the child, the day specified by the Registrar under subparagraph (2)(b)(i) may be a day that is earlier than the last day referred to in subsection (3).
Single percentage of care
(6) If:
(a) a determination of a responsible person's percentage of care for a child is made under section 49 or 50; and
(b) section 51 applied in relation to the responsible person; and
(c) in accordance with subsection 51(5), a single percentage of care is determined in relation to the responsible person;
the percentage of care applies to each day in a child support period on and from the application day unless a revocation of the determination under Subdivision C of this Division takes effect.
22 Application provision
The amendments made by items 14 to 21 apply in relation to care periods beginning on or after the commencement of those items (whether the care arrangement came into existence before, on or after that commencement).