Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
Insert:
"one-off payment to families" means a payment to which an individual is entitled under section 86.
2 After Part 4
Insert:
Part 5 -- One - off payment to families
86 When is an individual entitled to a one - off payment to families?
(1) An individual (the entitled individual ) is entitled to a one - off payment to families if subsection (2), (3) or (4) applies to the individual.
(2) This subsection applies to the individual if:
(a) on 11 May 2004, a determination under subsection 16(2) of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the daily rate (the applicable section 16 rate ) of family tax benefit that was determined in the determination and applicable to 11 May 2004 consisted of or included a Part A rate greater than nil.
(3) This subsection applies to the individual (the recipient ) if the recipient has been paid one or more instalments of youth allowance in relation to which the following conditions are satisfied:
(a) the instalment was in respect of a period that included 11 May 2004;
(b) the instalment was of another individual who, on 11 May 2004, was under 18 years of age and was not independent (within the meaning of Part 3.5 of the Social Security Act 1991 );
(c) the instalment was paid to the recipient:
(i) on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999 ; or
(ii) as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .
(4) This subsection applies to the individual if:
(a) neither of subsections (2) and (3) applies to the individual; and
(b) on 11 May 2004, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(c) the determination determined a daily rate of family tax benefit for the whole, or part, of the 2002 - 03 income year that consisted of or included a Part A rate greater than nil.
The rate applicable to the last day in the 2002 - 03 income year in relation to which the determination determined a daily rate as mentioned in paragraph (c) is the applicable section 17 rate .
87 In respect of what children is the payment payable?
Each of the following is an eligible child in relation to the entitled individual:
(a) if subsection 86(2) applies to the entitled individual (whether or not subsection 86(3) also applies)--each FTB child taken into account in determining the applicable section 16 rate;
(b) if subsection 86(3) applies to the entitled individual (whether or not subsection 86(2) also applies)--the other individual, or each other individual, referred to in paragraph 86(3)(b);
(c) if subsection 86(4) applies to the entitled individual--each FTB child taken into account in determining the applicable section 17 rate.
88 What is the amount of the payment?
Add together the amounts applicable under this section for each eligible child
(1) The amount of the one - off payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.
Amount is $600 unless another subsection applies
(2) Subject to this section, the amount applicable for an eligible child is $600.
Reduced amount if applicable section 16 or 17 rate took account of a subsection 59(1) percentage determination
(3) If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under subsection 59(1) of a particular percentage in relation to an eligible child covered by paragraph 87(a) or (c), the amount applicable for the eligible child is that percentage of $600.
Reduced amount if applicable section 16 or 17 rate took account of a section 28 percentage determination
(4) If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under section 28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)--the amount applicable for the eligible child, or for each of those eligible children, is:
(a) unless paragraph (b) applies--that percentage of $600; or
(b) if subsection (3) also applies in relation to the eligible child--that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount if applicable section 17 rate took account of a section 29 percentage determination
(5) If the applicable section 17 rate took account of a determination under section 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)--the amount applicable for the eligible child, or for each of those eligible children, is:
(a) unless paragraph (b) applies--that percentage of $600; or
(b) if subsection (3) also applies in relation to the eligible child--that percentage of the amount worked out under subsection (3) for the eligible child.
A New Tax System (Family Assistance) (Administration) Act 1999
3 After Division 4 of Part 3
Insert:
Division 4A -- One - off payment to families
65F Payment of one - off payment to families
If an individual is entitled to a one - off payment to families, the Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: The individual does not have to make a claim for the payment.
4 At the end of subsection 66(1)
Add:
; (g) one - off payment to families.
5 Section 70
After "family assistance", insert "or one - off payment to families".
6 After section 71H
Insert:
71I Debts arising in respect of one - off payment to families
(1) This section applies in relation to an individual (the recipient ) who has been paid a one - off payment to families (the relevant payment ).
What determinations are relevant?
(2) Each of the following is a relevant determination in relation to the recipient:
(a) if the relevant payment was made because, at that time, subsection 86(2) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(3) of that Act also applied)--the determination referred to in paragraph 86(2)(a) of the Family Assistance Act;
(b) if the relevant payment was made because, at that time, subsection 86(3) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(2) also applied)--a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the, or an, instalment that satisfied paragraphs 86(3)(a), (b) and (c) of the Family Assistance Act was paid;
(c) if the relevant payment was made because, at that time, subsection 86(4) of the Family Assistance Act applied to the recipient--the determination referred to in paragraph 86(4)(b) of the Family Assistance Act.
Situation in which whole amount is a debt
(3) If:
(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:
(i) 11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or
(ii) all or part of the 2002 - 03 income year (if the relevant determination is covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded by another determination; and
(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:
(i) unless subparagraph (ii) applies--the recipient; or
(ii) if the relevant determination is covered by paragraph (2)(b)--the other individual, or one of the other individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act; and
(c) had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the relevant payment would not have been made;
the amount of the relevant payment is a debt due to the Commonwealth by the recipient.
Situation in which part of amount is a debt
(4) If:
(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:
(i) 11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or
(ii) all or part of the 2002 - 03 income year (if the relevant determination was covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded by another determination; and
(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:
(i) unless subparagraph (ii) applies--the recipient; or
(ii) if the relevant determination is covered by paragraph (2)(b)--the other individual, or one of the other individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act; and
(c) had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the amount of the relevant payment would have been reduced;
the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.
7 Paragraph 74(a)
After "family assistance", insert "or one - off payment to families".
8 Subsection 82(3) (paragraph (a) of the definition of debt )
After "71H,", insert "71I,".
9 Subsection 93A(6) (at the end of the definition of family assistance payment )
Add:
; or (c) a payment of one - off payment to families.
10 Paragraph 106(3)(c)
After "to family assistance", insert "or one - off payment to families".
11 Subsection 109D(4)
After "family assistance" (first occurring), insert ", or of one - off payment to families,".
12 Paragraph 109D(5)(a)
After "family assistance", insert " or one - off payment to families".
13 Section 219TA (at the end of the definition of relevant benefit )
Add:
; or (i) one - off payment to families.
Income Tax Assessment Act 1936
14 Subsection 159J(6) (paragraph (ac) of the definition of separate net income )
Omit "or maternity immunisation allowance", substitute ", maternity immunisation allowance or one - off payment to families".
15 Subsection 159J(6) (after paragraph (ac) of the definition of separate net income )
Insert:
(aca) does not include payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families--One - off Payments) Act 2004 ; and
Income Tax Assessment Act 1997
16 Section 11 - 15 (at the end of the table item headed "family assistance")
Add:
one - off payment to families ................. | 52 - 150 |
payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families--One - off Payments) Act 2004 | 52 - 150 |
17 Section 52 - 150
Omit "or maternity immunisation allowance", substitute ", maternity immunisation allowance or one - off payment to families".
18 At the end of section 52 - 150
Add:
(2) Payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families--One - off Payments) Act 2004 are exempt from income tax.
19 After paragraph 8(8)(j)
Insert:
(jaa) a payment of family assistance, or of one - off payment to families, under the Family Assistance Act;
(jab) a payment under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families--One - off Payments) Act 2004 ;