Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1) (at the end of the definition of regular care child )
Add:
Note: See also section 25A.
2 After section 25
Insert:
25A Regular care child for each day in period of care
If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 14% and less than 35% of a period, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual's care on that day.
3 Subsection 59(1)
Repeal the subsection, substitute:
(1) An individual has a shared care percentage under this section for an FTB child of the individual if:
(a) the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual; and
(b) that percentage is at least 35% and not more than 65%.
Note: The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).
4 Subsection 59(2) (table item 4)
Repeal the item.
5 Paragraphs 1(1)(a) and (2)(a) of Schedule 1
Omit "24", substitute "24S".
6 Subparagraphs 1(2)(a)(ii) and (b)(ii) of Schedule 1
Omit "or a service pension", substitute ", a service pension or income support supplement".
7 At the end of subclause 20B(2) of Schedule 1
Add ", disregarding so much of that rate as is attributable to the individual receiving disability expenses maintenance".
8 At the end of clause 20C of Schedule 1
Add:
(3) Subclause ( 2) does not apply in relation to the individual and the child for a period if subclause 20B(2), (3) or (4) has applied in relation to the individual and the child for that period.
9 Subclause 24K(2) of Schedule 1 (formula)
After "from the maintenance payer", insert ", disregarding any child for whom maintenance income is disregarded under paragraph ( a) of step 1 of the method statement in clause 20".
9A Paragraph 2(1)(b) of Schedule 3
Omit "reportable fringe benefits total", substitute "adjusted fringe benefits total".
9B Clause 4 of Schedule 3
Repeal the clause, substitute:
4 Adjusted fringe benefits total
An individual's adjusted fringe benefits total for an income year is the amount worked out using the formula:
where:
"FBT rate" is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986 ) beginning on the 1 April just before the start of the income year.
"reportable fringe benefits total" is the amount that the Secretary is satisfied is the individual's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986 ) for the income year.
9C Application
The amendments made by items 9A and 9B apply in relation to the 2008 - 09 income year and later income years.
A New Tax System (Family Assistance) (Administration) Act 1999
10 Paragraph 10(4)(a)
Omit "the income year", substitute "either of the 2 income years".
11 Paragraphs 10(4)(b) and (d)
Omit "or service pension", substitute ", service pension or income support supplement".
13 Paragraph 21(3)(b)
Omit "or service pension", substitute ", service pension or income support supplement".
15 Application
The amendments made by items 10 and 11 apply in relation to claims made on or after the commencement of those items.
16 Item 73 of Schedule 5
Repeal the item, substitute:
73 Application of amendments in relation to child support agreements
(1) The amendments made by this Schedule (other than item 58) apply (subject to subitems ( 2) and (3)) in respect of a child support agreement if:
(a) the application for acceptance of the agreement is made after Division 3 of Part 1 of this Schedule commences; and
(b) the agreement period for the agreement ends on or after 1 July 2008.
Note: For the definition of agreement period , see subitem ( 6).
Child support agreements that span 1 July 2008
(2) If the agreement period for a child support agreement covered by subitem ( 1) begins before 1 July 2008, then:
(a) the agreement is taken to be 2 separate agreements; and
(b) the first agreement is taken to have effect for the period that:
(i) begins at the beginning of the agreement period; and
(ii) ends on 30 June 2008 (including that day); and
(c) the second agreement is taken to have effect for the period that:
(i) begins on 1 July 2008 (including that day); and
(ii) ends at the end of the agreement period.
(3) If a child support agreement is taken to be 2 separate agreements under subitem ( 2), then the Assessment Act, the Registration and Collection Act, the A New Tax System (Family Assistance) (Administration) Act 1999 and the Social Security Act 1991 , as in force immediately before 1 July 2008, continue to apply, after that time, in respect of the first agreement mentioned in paragraph ( 2)(b).
Note: Those Acts as in force on and after 1 July 2008 apply, under subitem ( 1), in respect of the second agreement mentioned in paragraph ( 2)(c).
(4) The Registrar or a court may make different decisions, or take different actions, in relation to the 2 separate agreements mentioned in subitem ( 2).
Example: The Registrar might refuse to accept the first agreement, while accepting the second agreement.
Effect of old law continues in certain cases
(5) To avoid doubt, if:
(a) an application is made for acceptance of a child support agreement before Division 3 of Part 1 of this Schedule commences; and
(b) immediately before that Division commences, the agreement has been neither accepted nor refused by the Registrar;
then the Assessment Act, the Registration and Collection Act, the A New Tax System (Family Assistance) (Administration) Act 1999 and the Social Security Act 1991 , as in force immediately before 1 July 2008, continue to apply, after that time, in respect of the child support agreement.
Definition of agreement period
(6) In this item:
agreement period , for a child support agreement covered by subitem ( 1), means the period for which the child support agreement has effect.
73A Application of amendments in relation to court orders
(1) The amendments made by this Schedule (other than item 58) apply (subject to subitem ( 2)) in respect of an application made to a court for an order if:
(a) the application is made after Division 3 of Part 1 of this Schedule commences; and
(b) the application relates to a period that ends on or after 1 July 2008.
Applications that span 1 July 2008
(2) If the application relates to a period that begins on a day (the first day ) before 1 July 2008, then:
(a) the Assessment Act and the Registration and Collection Act, as in force immediately before 1 July 2008, apply in relation to the period mentioned in paragraph ( b), in relation to the following:
(i) making an order in response to the application;
(ii) any appeal to another court in relation to an order made in response to the application;
(iii) any decision or action taken by the Registrar in relation to an order made in response to the application; and
(b) for the purposes of paragraph ( a), the period is the period that:
(i) begins on the first day (including that day); and
(ii) ends on 30 June 2008 (including that day).
Note: Those Acts as in force on and after 1 July 2008 apply, under subitem ( 1), in respect of the period that begins on 1 July 2008.
(3) A court may, in response to an application, make different orders for:
(a) the period that ends on 30 June 2008; and
(b) the period that begins on 1 July 2008.
(4) The Registrar may make different decisions, and take different actions, in relation to different orders made in response to an application.
Effect of old law continues in certain cases
(5) To avoid doubt, if:
(a) an application is made to a court before Division 3 of Part 1 of this Schedule commences; and
(b) immediately before that Division commences, the application has not been finally dealt with by the court;
then the Assessment Act and the Registration and Collection Act, as in force immediately before 1 July 2008, continue to apply after that time in relation to the following:
(c) making an order in response to the application;
(d) any appeal to another court in relation to an order made in response to the application;
(e) any decision or action taken by the Registrar in relation to an order made in response to the application.
17 Subitem 74(2) of Schedule 5
Omit "73(2)", substitute "73(5)".
Child Support (Registration and Collection) Act 1988
18 Paragraph 72AA(2)(d)
Repeal the paragraph, substitute:
(d) instructing the Secretary to:
(i) make the prescribed periodic deduction from the person's social security pension or social security benefit from a specified day until the debt is paid; or
(ii) if the Registrar is satisfied the person is in financial hardship--make the specified lesser periodic deduction from the person's social security pension or social security benefit from a specified day until the debt is paid.
19 Paragraph 72AC(2)(d)
Repeal the paragraph, substitute:
(d) if subparagraph ( 1)(a)(ii) applies--instruct the Repatriation Commission to:
(i) make periodic deductions prescribed in the regulations from the person's pension or allowance from a specified day until the debt is paid; or
(ii) if the Registrar is satisfied the person is in financial hardship--make specified lesser periodic deductions from the person's pension or allowance from a specified day until the debt is paid.
20 Transitional
(1) The amendment made by item 18 does not affect the validity of a notice given under subsection 72AA(2) of the Child Support (Registration and Collection) Act 1988 before the commencement of this item.
(2) Regulations made before the commencement of this item for the purposes of paragraph 72AA(2)(d) of the Child Support (Registration and Collection) Act 1988 and expressed to commence on 1 July 2008 have effect, after the commencement of this item, as if they had been made for the purposes of subparagraph 72AA(2)(d)(i) of that Act.
(3) Regulations made before the commencement of this item for the purposes of paragraph 72AC(2)(d) of the Child Support (Registration and Collection) Act 1988 and expressed to commence on 1 July 2008 have effect, after the commencement of this item, as if they had been made for the purposes of subparagraph 72AC(2)(d)(i) of that Act.
21 Subsection 93K(1) (note)
Omit "Part 2.3", substitute "Part 3.2 (including because of the operation of Pension Rate Calculator B in Part 3.3)".
22 Subsection 1192(1)
Omit "have effect", substitute "has effect".
23 Section 1198B
Omit "have effect", substitute "has effect".