Commonwealth Numbered Acts Commonwealth Numbered ActsPart 1 -- Repayment of financial supplement through taxation system
1 At the end of Division 1 of Part 2B.3 of Chapter 2B
Add:
1061ZZENA Extent of Commissioner of Taxation's general administration of this Part
The Commissioner of Taxation has the general administration of this Part to the following extent:
(a) Divisions 2 and 4;
(b) Division 5, except section 1061ZZFE;
(c) Divisions 6 to 8;
(d) section 1061ZZFO.
Note: One effect of this is that this Part is to that extent a taxation law for the purposes of the Taxation Administration Act 1953 .
2 Section 1061ZZFGC
Repeal the section.
3 Subsection 1061ZZFJ(1)
Omit "written application", substitute "application in the approved form".
4 At the end of section 1061ZZFJ
Add:
(4) In this section:
"approved form" has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .
5 Subsection 1061ZZFK(1)
Omit "written application", substitute "application in the approved form".
6 At the end of section 1061ZZFK
Add:
(3) In this section:
"approved form" has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .
7 Section 5B
After "subject to", insert "section 12ZEA and to".
8 At the end of section 5B
Add:
Note: Section 12ZEA provides that the Commissioner has the general administration of Division 6 of Part 4A, to the extent that the Division relates to the Commissioner.
9 After section 12ZE
Insert:
12ZEA Extent of Commissioner's general administration of this Division
The Commissioner has the general administration of this Division, to the extent that it relates to the Commissioner.
Note: One effect of this is that this Division is to that extent a taxation law for the purposes of the Taxation Administration Act 1953 .
10 Section 12ZNC
Repeal the section.
11 Subsections 12ZP(1) and (2)
Omit "written application", substitute "application in the approved form".
12 At the end of section 12ZP
Add:
(4) In this section:
"approved form" has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .
13 Subsection 12ZU(6)
After "or any", insert "other".
Division 2--Application provision
14 Application provision
The amendments made by items 3, 5 and 11 apply in relation to applications made on or after the commencement of those items.
Part 2 -- Time periods and FTB reconciliation conditions
A New Tax System (Family Assistance) (Administration) Act 1999
15 Subsection 10(2) (heading)
Repeal the heading, substitute:
Claim must relate to one income year and be made within a certain period
16 Sections 32C to 32H
Repeal the sections, substitute:
32C Relevant reconciliation time--first individual must lodge tax return
(1) This section applies to the first individual for a same-rate benefit period if:
(a) the first individual is or was required to lodge an income tax return for the relevant income year; and
(b) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
(2) Disregard paragraph (1)(b) if the first individual was a member of a couple at any time during the same-rate benefit period.
(3) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of:
(a) the first income year after the relevant income year; or
(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.
(4) The further period under paragraph (3)(b) must end no later than the end of the second income year after the relevant income year.
32D Relevant reconciliation time--no separation of couple and partner must lodge tax return
(1) This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual continues to be a member of the couple until the end of:
(i) the first income year after the relevant income year; or
(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year.
(2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year, so long as the partner's income tax return for the relevant income year was lodged before the end of:
(a) the first income year after the relevant income year; or
(b) such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii).
(3) The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
(1) This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual ceased to be a member of the couple during the first income year after the relevant income year.
(2) The relevant reconciliation time is:
(a) if the partner lodged the return before the end of the first income year after the relevant income year--when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b) otherwise--the end of the first income year after the relevant income year.
(1) This section applies to the first individual for a same-rate benefit period if:
(a) the first individual was a member of a couple throughout that period; and
(b) the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and
(c) the partner did not lodge the return before the end of the first income year after the relevant income year; and
(d) the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and
(e) the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.
(2) The relevant reconciliation time is:
(a) if the partner lodged the return while the first individual and the partner were members of the same couple--when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b) otherwise--when the first individual ceased to be a member of the couple.
(3) The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.
17 Section 32R
Repeal the section.
18 Subsection 107(3)
Omit "before the end of the income year next following that year", substitute "in accordance with subsection (3AA)".
19 After subsection 107(3)
Insert:
(3AA) For the purposes of subsection (3), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:
(a) the first income year after the base year; or
(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
(3AB) The further period under paragraph (3AA)(b) must end no later than the end of the second income year after the base year.
20 Paragraph 109D(4)(a)
Omit "before the end of the next income year", substitute "in accordance with subsection (4A)".
21 Subparagraph 109D(4)(b)(i)
Omit "before the end of the next income year", substitute "in accordance with subsection (4A)".
22 After subsection 109D(4)
Insert:
(4A) For the purposes of paragraph (4)(a) or subparagraph (4)(b)(i), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:
(a) the first income year after the base year; or
(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
(4B) The further period under paragraph (4A)(b) must end no later than the end of the second income year after the base year.
23 Paragraph 109E(3)(a)
Omit "before the end of the next income year", substitute "in accordance with subsection (3A)".
24 Subparagraph 109E(3)(b)(i)
Omit "before the end of the next income year", substitute "in accordance with subsection (3A)".
25 After subsection 109E(3)
Insert:
(3A) For the purposes of paragraph (3)(a) or subparagraph (3)(b)(i), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:
(a) the first income year after the base year; or
(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
(3B) The further period under paragraph (3A)(b) must end no later than the end of the second income year after the base year.
26 Application provisions
(1) The amendments made by items 16 and 17 apply in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year.
(2) The amendments made by items 18 to 25 apply in relation to an income year referred to in paragraph 107(3)(d), 109D(4)(a) or 109E(3)(a) or subparagraph 109D(4)(b)(i) or 109E(3)(b)(i) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year.
Part 3 -- Protection of amounts under National Disability Insurance Scheme
National Disability Insurance Scheme Act 2013
27 At the end of Division 3 of Part 2 of Chapter 3
Add:
46A Protection of NDIS amounts
(1) An NDIS amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.
(2) This section is subject to Part 1 of Chapter 7.
General rule
(1) A court must not make an order in the nature of a garnishee order in respect of an account with a financial institution if:
(a) one or more NDIS amounts for a particular participant have been paid to the credit of the account; and
(b) the account has been kept solely for the purpose of managing the funding for supports under the participant's plan.
Exception
(2) However, a court may make an order in the nature of a garnishee order in respect of the account if:
(a) the order is made in favour of a person in relation to a debt that arose because of the person providing goods or services in relation to the participant; and
(b) the goods or services are reasonable and necessary supports specified in the participant's plan.
28 Application provisions
(1) Section 46A of the National Disability Insurance Scheme Act 2013 , as amended by this Act, applies in relation to NDIS amounts paid on or after the commencement of this item.
(2) Section 46B of the National Disability Insurance Scheme Act 2013 , as amended by this Act, applies in relation to court orders made on or after the commencement of this item.
Part 4 -- Use of tax file numbers
A New Tax System (Family Assistance) (Administration) Act 1999
29 Sections 154A and 154B
Repeal the sections.
30 After Division 1 of Part 6
Insert:
Division 1A -- Use of tax file numbers
(1) This section applies in relation to the tax file number of an individual that is provided to the Secretary under this Act for the purposes of this Act.
Assistance to the Secretary
(2) The Secretary may:
(a) provide the tax file number referred to in subsection (1) to the Commissioner of Taxation; and
(b) require the Commissioner of Taxation to provide the Secretary with information about the individual (including the number the Commissioner of Taxation considers to be the individual's tax file number) that is requested by the Secretary.
(3) Information provided to the Secretary under a requirement made under subsection (2) may be used only for the following purposes:
(a) to detect cases in which amounts of family assistance under the family assistance law have been paid when they should not have been paid;
(b) to verify, in respect of individuals who have made claims for family assistance under the family assistance law, the eligibility or entitlement of those individuals for family assistance;
(c) to establish whether the rates at which family assistance under the family assistance law are being, or have been, paid are, or were, correct;
(d) to assist in the recovery of a debt due to the Commonwealth under this Act.
Assistance to the Commissioner of Taxation
(4) The Secretary may provide the tax file number referred to in subsection (1) to the Commissioner of Taxation for the following purposes:
(a) to assist the Commissioner act under section 87 (applying tax refund to family assistance debt) in relation to a debt owed by an individual;
(b) to assist the Commissioner act under section 93 (applying tax refund to another person's family assistance debt) in relation to a debt owed by an individual;
(c) to assist the payment of deductions to the Commissioner under section 225;
(d) to assist the Commissioner set off amounts under section 226.
31 Application and saving provisions
(1) Subsection 160A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 , as inserted by this Act, applies in relation to a tax file number provided to the Secretary before, on or after the commencement of this item.
(2) Despite the amendment made by item 29, sections 154A and 154B of the A New Tax System (Family Assistance) (Administration) Act 1999 , as in force immediately before the commencement of that item, continue to apply on and after that commencement in relation to a record provided under subsection 154A(2) or 154B(1) of that Act before that commencement.
Part 5 -- Child support amendments
Child Support (Assessment) Act 1989
32 Subsection 5(1) (definition of Family Assistance Secretary )
Repeal the definition.
33 Subsection 12A(1)
Omit "The Secretary of the Department of which the Registrar is an employee", substitute "The Human Services Secretary".
34 Paragraph 54F(1)(c)
Omit "Family Assistance Secretary", substitute "Secretary".
35 Paragraphs 54F(2)(a), (b) and (c)
Omit "Family Assistance Secretary", substitute "Secretary".
36 Paragraph 54G(1)(d)
Omit "Family Assistance Secretary", substitute "Secretary".
37 Paragraph 54H(1)(c)
Omit "Family Assistance Secretary", substitute "Secretary".
38 Paragraphs 54H(2)(a), (b) and (c)
Omit "Family Assistance Secretary", substitute "Secretary".
39 Paragraph 54K(1)(b)
Omit "Family Assistance Secretary", substitute "Secretary".
40 Paragraph 54L(1)(a)
Omit "Family Assistance Secretary", substitute "Secretary".
41 Paragraph 54L(1)(c)
Omit "Family Assistance Secretary's", substitute "Secretary's".
42 At the end of subsection 149(1)
Add "or the Human Services Department".
43 Subsection 150(1) (after paragraph (a) of the definition of person to whom this section applies )
Insert:
(aa) the Human Services Minister; or
44 Subsection 150(1) (paragraph (a) of the definition of relevant Minister )
Repeal the paragraph, substitute:
(a) the Minister; or
(aa) the Human Services Minister; or
45 Before subparagraph 150(3)(ba)(i)
Insert:
(ia) the Human Services Secretary; or
46 Paragraph 150(4)(a)
After "Department", insert "or the Human Services Department".
47 Paragraph 150(4C)(d)
After "Department", insert "or the Human Services Department".
48 Subsection 150AA(3) (paragraphs (a) and (b) of the definition of relevant information )
After "Department", insert ", the Human Services Department".
49 Subparagraph 151A(1)(b)(ii)
Omit "Department", substitute "Human Services Department".
50 Paragraph 151A(7)(b)
Omit "Department", substitute "Human Services Department".
Child Support (Registration and Collection) Act 1988
51 Subsection 4(1) (definition of Human Services Department )
Omit "Minister administering the Human Services (Centrelink) Act 1997 ", substitute "Human Services Minister".
52 Subsection 4(1)
Insert:
"Human Services Minister" means the Minister administering the Human Services (Centrelink) Act 1997 .
53 Subsection 4(1)
Insert:
"Human Services Secretary" means the Secretary of the Human Services Department.
54 Subsection 4A(1)
Omit "The Secretary of the Department of which the Registrar is an employee", substitute "The Human Services Secretary".
55 Paragraph 10(2)(a)
Omit "Department", substitute "Human Services Department".
56 Paragraph 10(2)(b)
Omit "Secretary", substitute "Human Services Secretary".
57 Subsection 10A(1)
Omit "Secretary may appoint an SES employee in the Department", substitute "Human Services Secretary may appoint an SES employee in the Human Services Department".
58 At the end of subsection 15(1)
Add "or the Human Services Department".
59 Subsection 16(1) (after paragraph (a) of the definition of person to whom this section applies )
Insert:
(aa) the Human Services Minister; or
60 Subsection 16(1) (paragraph (a) of the definition of relevant Minister )
Repeal the paragraph, substitute:
(a) the Minister; or
(aa) the Human Services Minister; or
61 Paragraph 16(2AA)(a)
After "by the Secretary", insert "or to the Human Services Secretary or a person authorised by the Human Services Secretary".
62 At the end of paragraph 16(2AA)(b)
Add "or the Human Services Secretary from communicating the reasons for a decision of the SSAT under Part VIIA to a person authorised by the Human Services Secretary".
63 Subsection 16(2AB)
After "by the Secretary,", insert "or the Human Services Secretary, or a person authorised by the Human Services Secretary,".
64 Before subparagraph 16(3)(ba)(i)
Insert:
(ia) the Human Services Secretary; or
65 Paragraph 16(4)(a)
After "Department", insert "or the Human Services Department".
66 Paragraph 16(4C)(d)
After "Department", insert "or the Human Services Department".
67 Subsection 16AA(3) (paragraphs (a) and (b) of the definition of relevant information )
After "Department", insert ", the Human Services Department".
68 Paragraph 16AB(2)(a)
Omit "the Secretary, the Registrar or an officer or employee of the Department", substitute "the Human Services Secretary, the Registrar or an officer or employee of the Human Services Department".
69 Paragraph 16AB(2)(b)
Omit "the Secretary, the Registrar or the officer or employee of the Department", substitute "the Human Services Secretary, the Registrar or the officer or employee of the Human Services Department".
70 Section 80A
Omit "Family Assistance Secretary", substitute "Secretary".
71 Subsection 95(1)
Omit "Secretary", substitute "Human Services Secretary".
72 Paragraph 95(2)(b)
Omit "Secretary", substitute "Human Services Secretary".
73 Paragraph 110Y(1)(a)
Omit "Family Assistance Secretary", substitute "Secretary".
A New Tax System (Family Assistance) Act 1999
74 Subsection 36(2)
Omit "if on any day", substitute "if in relation to any day".
75 Subparagraphs 36(2)(a)(i) and (ii)
After "individual" (wherever occurring), insert "or the individual's partner".
76 Paragraph 36(2)(b)
After "individual's", insert "or the individual's partner's".
77 After subsection 58AA(1)
Insert:
(1A) If:
(a) under Division 1A of Part 5 of Schedule 1 an amount of newborn supplement is added for a day in relation to both members of a couple and an FTB child of both members of the couple; and
(b) in relation to that day, a determination under section 28 or 29 is in force in relation to both members of the couple and that child; and
(c) that day is the first day on which an amount of newborn supplement is added in relation to that child;
then, despite subsection (1) of this section, each member of the couple is entitled to be paid, as an amount of family tax benefit in respect of that child, an amount equal to $500 multiplied by the percentage applicable under that determination for that member on that day.
Note: The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.
78 Subsection 58AA(2)
Omit "Subsection (1)", substitute "Subject to subsection (1A), subsection (1)".
79 At the end of section 58AA
Add:
Interpretation
(5) This section is subject to sections 28AA and 32AEA of the Family Assistance Administration Act.
80 At the end of paragraph 35A(10)(b) of Schedule 1
Add "and".
81 After paragraph 35A(10)(b) of Schedule 1
Insert:
(c) throughout that period there is no determination in force under section 28 or 29 in relation to both members of the couple and that child;
82 Paragraph 35B(1)(b) of Schedule 1
Omit "individual or the individual's partner", substitute "individual, or the individual's partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c)".
83 Subclause 35B(2) of Schedule 1
Repeal the subclause, substitute:
Multiple children cases
(2) If 2 or more children are born during the same multiple birth (including any stillborn child) and subclause 35A(2) applies in relation to an individual and one or more of those children (each of whom is a qualifying child ), the amount of newborn supplement for the individual in respect of each qualifying child is the amount worked out using the formula:
84 Clause 2 of Schedule 4 (table item 7B)
Omit "subsection 58AA(1)", substitute "subsections 58AA(1) and (1A)".
A New Tax System (Family Assistance) (Administration) Act 1999
85 After section 28
Insert:
28AA Effect of section 28 on newborn upfront payment of family tax benefit
(1) If:
(a) an individual is entitled to be paid an amount (the upfront amount ) of family tax benefit under section 58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division 1A of Part 5 of Schedule 1 to that Act for one or more days; and
(b) a variation under subsection 28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days;
then the individual is taken not to have been entitled to the upfront amount.
(2) If a variation under subsection 28(3) or (4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection (1) of this section ceases to apply to the individual.
(3) Subsection (2) does not prevent subsection (1) again applying to the individual.
86 At the end of Subdivision CA of Division 1 of Part 3
Add:
32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit
If this Subdivision has the effect that:
(a) the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or
(b) an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;
then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.
87 Subsection 39(2)
Omit "subsections (3) and (4)", substitute "subsections (3), (3A) and (4)".
88 After subsection 39(3)
Insert:
(3A) If:
(a) in relation to any day during the period of 52 weeks mentioned in subsection (2), paragraphs 36(2)(a) and (b) of the Family Assistance Act apply in relation to the claimant or the claimant's partner; and
(b) after the end of, or during the last 13 weeks of, that 52-week period, the Secretary gives the claimant, or the claimant's partner, a notice specifying that the claimant's or the claimant's partner's rate of family tax benefit consists of or includes a Part A rate greater than nil;
subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.
