Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) (Administration) Act 1999
1 Paragraph 14A(1)(c)
Repeal the paragraph, substitute:
(c) one or more of subsections ( 2) to (3A) apply;
2 After subsection 14A(3)
Insert:
(3A) This subsection applies if:
(a) the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant's entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and
(b) the claimant does not notify the Secretary of the amount of the claimant's adjusted taxable income for the past period income year 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 making that notification before the end of that first income year.
3 Subsection 14A(4)
Omit "or (3)(c)(ii)", substitute ", (3)(c)(ii) or (3A)(b)(ii)".
4 Paragraph 32J(2)(a)
Repeal the paragraph, substitute:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before 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 first individual from making that notification before the end of that first income year;
5 At the end of paragraph 32J(2)(b)
Add ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year".
6 At the end of section 32J
Add:
(3) The further period under subparagraph ( 2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
7 Paragraph 32M(2)(a)
Repeal the paragraph, substitute:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before 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 first individual from making that notification before the end of that first income year;
8 At the end of paragraph 32M(2)(b)
Add ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year".
9 At the end of section 32M
Add:
(3) The further period under subparagraph ( 2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
10 Paragraph 32N(2)(a)
Repeal the paragraph, substitute:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual's annualised amount of maintenance income for the relevant income year, so long as that notification occurs before 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 first individual from making that notification before the end of that first income year;
11 At the end of paragraph 32N(2)(b)
Add ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year".
12 At the end of section 32N
Add:
(3) The further period under subparagraph ( 2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
13 Subsection 107(1)
Omit " subsections ( 3)", substitute " subsections ( 1A)".
14 Paragraph 107(1)(a)
After "section 105", insert "(including because of the operation of section 105A)".
15 After subsection 107(1)
Insert:
(1A) Subsection ( 1) does not limit the date of effect of a review decision , in respect of an original decision that relates to the payment to a person of family tax benefit by instalment , if the review was undertaken under section 105 because of the operation of section 105A.
16 Subsection 107(3)
Repeal the subsection, substitute:
(3) Subsection ( 2) does not limit the date of effect of a review decision , in respect of an original decision that relates to the payment to a person of child care benefit by fee reduction , if the review was undertaken because the Commissioner of Taxation had made an assessment of the taxable income for a particular income year of each person:
(a) whose taxable income is relevant in determining the first - mentioned person's CCB %; and
(b) who was required to lodge an income tax return in respect of that year;
on the basis of the return lodged by each such person in accordance with subsection ( 3AA).
17 After subsection 109E(2)
Insert:
(2A) Subsection ( 1) does not limit the date of effect of a decision by the Secretary or by an authorised review officer on an application by a person under section 109A for review of the original decision if:
(a) as a result of the original decision, the person was entitled to be paid family tax benefit by instalment at a particular rate in respect of a period (the same - rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ); and
(b) either:
(i) if the same - rate benefit period to which the original decision relates is the only same - rate benefit period for the person for the relevant income year--the person satisfies the FTB reconciliation conditions for the same - rate benefit period; or
(ii) if the same - rate benefit period to which the original decision relates is one of 2 or more same - rate benefit periods for the person for the relevant income year--the person satisfies the FTB reconciliation conditions for each of those same - rate benefit periods.
Note: To work out when the person satisfied the FTB reconciliation conditions, see section 32B.
18 Paragraph 109E(3)(a)
Repeal the paragraph.
19 Subsection 109E(3A)
Omit " paragraph ( 3)(a) or".
20 Paragraph 109E(4)(a)
Omit " paragraph ( 3)(a) or (b)", substitute " paragraph ( 3)(b)".
21 Application provisions
(1) The amendments made by items 1 to 3 apply in relation to a claim made on or after the commencement of this Schedule, where the past period falls in the income year in which this Schedule commences or in a later income year.
(2) The amendments made by items 4 to 12 apply in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after the commencement of this Schedule, where the same - rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year.
(3) The amendments made by items 13 and 15 to 20 apply in relation to a review decision made on or after the commencement of this Schedule, where the original decision related to the payment of family tax benefit by instalment for a same - rate benefit period that consists of, or is included in, the income year in which this Schedule commences or in a later income year.
(4) The amendment made by item 14 applies in relation to:
(a) a review decision made on or after the commencement of this Schedule and before the commencement of Schedule 1 to the Social Services Legislation Amendment (Family Assistance Alignment and Other Measures) Act 2016 , where the original decision related to the payment of family tax benefit by instalment for a same - rate benefit period that consists of, or is included in, the income year in which this Schedule commences or a later income year; and
(b) a review decision made on or after the commencement of Schedule 1 to the Social Services Legislation Amendment (Family Assistance Alignment and Other Measures) Act 2016 , where the original decision related to the payment of family tax benefit by instalment for a same - rate benefit period that consists of, or is included in, the 2012 - 13 income year or a later income year.