Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AI

Scope

  (1)   This section applies if, on a day (the income support day ) after the later of the consecutive years, the individual, or the individual's partner (if any), is receiving support ( income support ), in the form of a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.

Trigger day is on or before exclusion day

  (2)   If the trigger day is on or before the exclusion day, subsection   32AF(2) is taken not to apply to the individual.

Trigger day is after exclusion day

  (3)   If the trigger day is after the exclusion day, subsection   32AF(2) ceases to apply to the individual on and from the trigger day.

Trigger day for income support payments

  (4)   In this section:

"trigger day" means the later of:

  (a)   the earliest income support day; and

  (b)   1   July of the income year the Secretary becomes aware that the individual, or the individual's partner, is receiving the income support.

Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3).