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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 23

Payment of family tax benefit by instalment

  (1)   Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period ending after the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.

Instalment amount and instalment period

  (2)   In subsection   (1):

"instalment amount" means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination.

"instalment period" means, subject to subsection   (3):

  (a)   the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or

  (b)   if the claimant:

  (i)   is included in a class of persons specified under subsection   (3A); and

  (ii)   is the subject of a determination in force under subsection   (3B);

    the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.

Changing the day on which later instalment periods begin

  (3)   The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.

Persons who may have 7 - day instalment periods

  (3A)   The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7 - day instalment periods.

  (3B)   The Secretary may determine that a claimant who is a member of a class of persons specified under subsection   (3A) has instalment periods of 7 days.

  (3C)   The Secretary must revoke a determination made under subsection   (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection   (3A).

  (3D)   Subsection   (3C) does not limit the operation of subsection   33(3) of the Acts Interpretation Act 1901 in relation to subsection   (3B) of this section.

Secretary may make direction as to the manner of making payments

  (5)   The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection   (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

Early payment of FTB instalment in particular cases

  (5A)   If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.

  (6)   This section is subject to Subdivision CA of this Division, Part   4, Division   3 of Part   8B and sections   225 and 226.



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