Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1 Paragraph 35UB(2)(b)
Omit "second income year after the income year in which the bonus test day occurs", substitute "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows".
2 After subsection 35UB(2)
Insert:
(2A) For the purposes of paragraph (2)(b):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
3 Subsection 35UD(1)
Omit "second income year after the income year in which the bonus test day occurs", substitute "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows".
4 After subsection 35UD(1)
Insert:
(1A) For the purposes of subsection (1):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
5 Paragraph 61A(2A)(a)
Omit "second income year after the income year in which the FTB child turned 4", substitute "first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows".
6 Paragraph 61A(2A)(b)
Omit "second income year", substitute "first income year or of the further period (if any)".
7 After subsection 61A(2A)
Insert:
(2AA) For the purposes of paragraph (2A)(a):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the FTB child turned 4; and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 4.
8 Subsection 61A(3)
Repeal the subsection, substitute:
Death of the FTB child
(3) Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:
(a) the first income year after the income year in which the FTB child turned 4; or
(b) the further period (if any) allowed by the Secretary under paragraph (2A)(a).
9 Paragraph 61B(3)(a)
Omit "second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)", substitute "first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of such further period (if any) as the Secretary allows".
10 Paragraph 61B(3)(b)
Omit "second income year", substitute "first income year or of the further period (if any)".
11 After subsection 61B(3)
Insert:
(3A) For the purposes of paragraph (3)(a):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the FTB child turned 1, 2 or 5 (as the case requires); and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires).
12 Subsection 61B(4)
Repeal the subsection, substitute:
Death of the FTB child or eligible individual
(4) Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:
(a) the first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires); or
(b) the further period (if any) allowed by the Secretary under paragraph (3)(a).
13 Subsection 65B(4)
Omit "second income year after the income year in which the bonus test day occurs", substitute "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows".
14 After subsection 65B(4)
Insert:
(4AA) For the purposes of subsection (4):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the eligible child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
A New Tax System (Family Assistance) (Administration) Act 1999
15 Paragraph 10(2)(b)
Repeal the paragraph, substitute:
(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made after 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 claimant from making the claim before the end of that first income year.
16 After subsection 10(2)
Insert:
(2A) The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
17 After section 14
Insert:
14A Restriction on determining claim where income tax return not lodged
(1) If, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and
(c) either or both of subsections (2) and (3) apply;
then the claim is taken never to have been made.
(2) This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) the claimant has not lodged the return before the end of:
(i) the first income year after the past period 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 claimant from lodging the return before the end of that first income year.
(3) This subsection applies if:
(a) at the time the claim is made, a person is the claimant's partner, and that person was the claimant's partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) that person has not lodged the return before the end of:
(i) the first income year after the past period 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 person from lodging the income tax return before the end of that first income year.
(4) The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.
18 Paragraph 28(3)(c)
Repeal the paragraph, substitute:
(c) if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:
(i) before the end of the income year after the cancellation income year; or
(ii) within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;
the recalculated amount; or
19 Paragraph 28(4)(a)
Omit all the words after "couple", substitute "during the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the ex - partner may lodge an income tax return".
20 Paragraph 28(4)(c)
Repeal the paragraph, substitute:
(c) if the claimant was required to lodge an income tax return for the cancellation income year:
(i) the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and
(ii) an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;
21 Subsection 28(5)
Omit all the words after "entitled to be" (first occurring) , substitute "paid the recalculated amount".
22 Paragraphs 32C(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) the first individual was a member of a couple throughout the same - rate benefit period; and
(b) the first individual or the other member of the couple 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 the latest of the following:
(i) the first income year after the relevant income year;
(ii) such further period (if any) as the Secretary allows for the first individual to lodge the return, 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;
(iii) such further period (if any) as the Secretary allows for the other member of the couple to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.
23 Subsection 32C(2)
Repeal the subsection, substitute:
(2) If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the member's taxable income for the relevant income year, so long as the member'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 as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires.
24 Paragraph 32C(3)(b)
Repeal the paragraph, substitute:
(b) each member of the couple lodged an income tax return for the relevant income year before the end of:
(i) the first income year after the relevant income year; or
(ii) such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires;
25 At the end of section 32C
Add:
(4) The further period under subparagraph (1)(c)(ii) or (iii) must end no later than the end of the second income year after the relevant income year.
26 Subsection 32D(2)
Repeal the subsection, substitute:
(2) 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.
27 At the end of section 32D
Add:
(3) The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.
28 Subsection 32E(2)
Repeal the subsection, substitute:
(2) 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.
29 At the end of section 32E
Add:
(3) The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.
30 Subsection 32F(4)
Omit all the words after "relevant reconciliation time", substitute:
is whichever is the later of the following:
(c) the end of the designated date in the next income year;
(d) 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.
31 Subsection 32F(6)
Repeal the subsection (including the note), substitute:
(6) If:
(a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b) the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is whichever is the later of the following:
(c) the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year;
(d) 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 such further period (if any) as the Secretary allows.
Note: For designated date , see section 32R.
(7) The Secretary must not allow a further period under paragraph (6)(d) unless the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
(8) The further period referred to in paragraph (6)(d) must end no later than the end of the second income year after the relevant income year.
32 At the end of subsection 32G(1)
Add:
; and (e) if the first individual is or was required to lodge an income tax return--the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
33 Subsection 32G(2)
Repeal the subsection (including the note), substitute:
(2) If the first individual is or was required to lodge an income tax return, 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 such further period as the Secretary allows.
(3) If the first individual is not or was not required to lodge an income tax return, the relevant reconciliation time is the end of the designated date in the next income year.
Note: For designated date , see section 32R.
(4) The further period referred to in subsection (2) must end no later than the end of the second income year after the relevant income year.
34 Paragraphs 32H(1)(a), (b) and (c)
Repeal the paragraphs, substitute:
(a) the first individual was a member of a couple throughout the same - rate benefit period; and
(b) the first individual is or was required to lodge an income tax return for the relevant income year; and
(c) the first individual ceases to be a member of the couple during the period:
(i) beginning just after the designated date in the next income year; and
(ii) ending at the end of such further period as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
35 Subsection 32H(2)
Repeal the subsection, substitute:
(2) The further period referred to in subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
(2A) If the first individual ceased to be a member of the couple before 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, the relevant reconciliation time is the time when the assessment is made, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.
36 Section 32R
Repeal the section, substitute:
The designated date is 30 June.
37 Paragraph 49J(2)(b)
Repeal the paragraph, substitute:
(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made before the end of the relevant income year or after 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 claimant from lodging the claim before the end of that first income year.
38 After subsection 49J(2)
Insert:
(2A) The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
39 Paragraph 65KD(2)(b)
Repeal the paragraph, substitute:
(b) the period does fall wholly within one income year (the relevant income year ) but the claim is made after 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 claimant from lodging the claim before the end of that first income year.
40 After subsection 65KD(2)
Insert:
(2A) The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
41 Paragraph 65KI(2)(b)
Repeal the paragraph, substitute:
(b) the claimant has not lodged the return before the end of:
(i) the first income year after the past period 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 claimant from lodging the return before the end of that first income year.
42 Paragraph 65KI(3)(c)
Repeal the paragraph, substitute:
(c) that person has not lodged the return before the end of:
(i) the first income year after the past period 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 person from lodging the return before the end of that first income year.
43 At the end of section 65KI
Add:
(4) The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.
44 Paragraph 65KP(3)(a)
Repeal the paragraph, substitute:
(a) the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of:
(i) the first income year after the past period 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 individual from lodging the return before the end of that first income year.
45 Subparagraph 65KP(3)(b)(iii)
Repeal the subparagraph, substitute:
(iii) that person has not lodged the return before the end of the first income year after the past period income year, or of 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 income tax return before the end of that first income year;
46 After subsection 65KP(3)
Insert:
(3A) The further period referred to in subparagraph (3)(a)(ii) or (3)(b)(iii) must end no later than the end of the second income year after the past period income year.
47 Paragraph 95(4A)(a)
Omit "(the later income year ) that began 2 years after the beginning of", substitute "after".
48 Subparagraph 107(3A)(b)(i)
Omit "second income year after the income year in which the FTB child turned 4", substitute "first income year after the income year in which the FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act".
49 Subparagraph 107(3C)(b)(i)
Omit "second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)", substitute "first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act".
50 Subparagraph 109D(4)(d)(iii)
Omit "second income year after the income year in which that FTB child turned 4", substitute "first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act".
51 Subparagraph 109D(4)(f)(iii)
Omit "second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires)", substitute "first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act".
52 Subparagraph 109E(3)(d)(iii)
Omit "second income year after the income year in which that FTB child turned 4", substitute "first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act".
53 Subparagraph 109E(3)(f)(iii)
Omit "second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires)", substitute "first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act".
Part 2 -- Application provisions
54 Application provisions--schoolkids bonus
(1) The amendments made by items 1, 2, 13 and 14 apply in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
(2) The amendments made by items 3 and 4 apply in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after the commencement of those items.
55 Application provision--health check requirement and immunisation requirements
The amendments made by items 5 to 12 and 48 to 53 apply in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012 - 13 income year or a later income year.
56 Application provisions--family tax benefit
(1) The amendments made by items 15 to 21 apply in relation to a past period falling in the 2012 - 13 income year or a later income year.
(2) The amendments made by items 22 to 36 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 2012 - 13 income year or a later income year.
57 Application provision--child care benefit
The amendments made by items 37 and 38 apply in relation to a past period falling in the 2012 - 13 income year or a later income year.
58 Application provision--single income family supplement
The amendments made by items 39 to 46 apply in relation to a past period falling in the 2012 - 13 income year or a later income year.