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This is a Bill, not an Act. For current law, see the Acts databases.
1998-99
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
A New Tax
System (Family Assistance) (Consequential and Related Measures) Bill (No. 1)
1999
No. ,
1999
(Family and Community
Services)
A Bill for an Act to implement A
New Tax System by amending legislation as a consequence of the A New Tax
System (Family Assistance) Act 1999, and for related
purposes
ISBN
0642392323
Contents
Social Security Act
1991 3
Part 1—Repeals relating to child care assistance and child care
rebate 4
Child Care Payments Act
1997 4
Child Care Payments (Consequential Amendments and Transitional
Provisions) Act
1997 4
Childcare Rebate Act
1993 4
Part 2—Transitional provisions resulting from the repeal of the Child
Care Payments Act 1997 5
Child Care Act
1972 5
Child Care Act
1972 6
Social Security Act
1991 9
Social Security Act
1991 11
Social Security Act
1991 12
Social Security Act
1991 13
Income Tax Assessment Act
1936 32
Income Tax Rates Act
1986 36
Medicare Levy Act
1986 36
Social Security Act
1991 38
A Bill for an Act to implement A New Tax System by
amending legislation as a consequence of the A New Tax System (Family
Assistance) Act 1999, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999.
(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
(2) Schedule 1, item 3 of Schedule 2 and Schedules 3 to 8 commence, or are
taken to have commenced, immediately after the commencement of:
(a) the A New Tax System (Family Assistance) Act 1999;
and
(b) Schedules 1, 2 and 3 of the A New Tax System (Compensation Measures
Legislation Amendment) Act 1999.
(3) Items 1, 2, 4 and 5 of Schedule 2 commence immediately before the day
that is the payment commencement day for the purposes of the Child Care
Payments Act 1997.
(4) Schedule 9 commences on 1 January 2001.
Subject to section 2, each Act that is specified in a Schedule to this
Act is amended or repealed as set out in the applicable items in the Schedule
concerned, and any other item in a Schedule to this Act has effect according to
its terms.
The Governor-General may make regulations providing for matters of a
transitional nature in respect of the following:
(a) the amendments made by this Act and the A New Tax System (Family
Assistance) (Consequential and Related Measures) Act (No. 2) 1999;
(b) the enactment of the A New Tax System (Family Assistance) Act
1999 and the A New Tax System (Family Assistance) (Administration) Act
1999.
1 Points 1068B-D30 and
1068B-D31
Repeal the points, substitute:
Lower range reduction
1068B-D30 The person’s lower range reduction is an amount equal to
50% of the part of the person’s ordinary income excess that does not
exceed $183.
Upper range reduction
1068B-D31 The person’s upper range reduction is an amount equal to
70% of the part (if any) of the person’s ordinary income excess that
exceeds $183.
Part
1—Repeals relating to child
care assistance and child care rebate
1 The whole of the Act
Repeal the Act.
Child
Care Payments (Consequential Amendments and Transitional Provisions) Act
1997
2 The whole of the Act
Repeal the Act.
3 The whole of the Act
Repeal the Act.
Part
2—Transitional provisions
resulting from the repeal of the Child Care Payments Act
1997
4 Subsection 4(1) (definition of
immunised)
Repeal the definition, substitute:
immunised, in relation to a child, means the child is
immunised in accordance with:
(a) a standard vaccination schedule determined under section 4H;
or
(b) a catch up vaccination schedule determined under section 4H.
5 At the end of Part I
Add:
(1) The Minister may, for the purpose of the definition of immunised
in subsection 4(1), determine, in writing:
(a) one or more standard vaccination schedules for the immunisation of
children; and
(b) one or more catch up vaccination schedules for the immunisation of
children who have not been immunised in accordance with a standard vaccination
schedule.
(2) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(3) If, immediately before the repeal of the Child Care Payments Act
1997, a determination was in force under subsection 18(1) of that Act, that
determination has effect as if it were a determination under subsection (1) of
this section.
1 Subsection 4(1) (definition of
Agency)
Repeal the definition.
2 Subsection 4(1) (definition of Agency
Act)
Repeal the definition.
3 Subsection 4(1) (definition of approved
child care service)
Repeal the definition.
4 Subsection 4(1) (definition of Australian
Immunisation Handbook)
Repeal the definition.
5 Subsection 4(1) (definition of
CEO)
Repeal the definition.
6 Subsection 4(1) (definition of
conscientious objection)
Repeal the definition.
7 Subsection 4(1) (definition of eligibility
requirements)
Repeal the definition.
8 Subsection 4(1) (definition of fee relief
beneficiary)
Repeal the definition.
9 Subsection 4(1) (definition of
immunised)
Repeal the definition.
10 Subsection 4(1) (definition of
partner)
Repeal the definition.
11 Subsection 4(1) (paragraph (a) of the
definition of protected information)
Omit “, the Health Insurance Commission or the
Agency”.
12 Subsection 4(1) (definition of
quarter)
Repeal the definition.
13 Subsection 4(1) (definition of recognised
immunisation provider)
Repeal the definition.
14 Subsection 4(1) (definition of service
arrangements)
Repeal the definition.
15 Subsection 4(1) (definition of Social
Security Secretary)
Repeal the definition.
16 Paragraph 4(2)(b)
Omit “or”.
17 Paragraph 4(2)(c)
Repeal the paragraph.
18 Subsection 4B(1)
Omit “(other than section 12A)”.
19 Subsections 4B(2), (3) and
(4)
Repeal the subsections.
20 Subsection 4C(1)
Repeal the subsection, substitute:
(1) The Minister may, by determination in writing, make guidelines with
respect to the exercise of the Minister’s powers under section
4B.
21 Subsection 4C(1A)
Repeal the subsection.
22 Sections 4D, 4E, 4F, 4G and
4H
Repeal the sections.
23 Division 1 of Part III
(heading)
Repeal the heading, substitute:
24 Section 12A
Repeal the section.
25 Division 2 of Part III
Repeal the Division.
26 Division 3 of Part III
Repeal the Division.
27 Division 4 of Part III
Repeal the Division.
28 Subsection 21(2)
Repeal the subsection.
29 Section 21A
Repeal the section.
1 Section 3 (index of
definitions)
Omit:
|
assumed notifiable event |
6(1) |
|
FA child |
6(1) |
|
family allowance advance |
864A |
|
family allowance advance period |
864B(2), (3), (4), (5) |
|
family allowance payday |
6(1) |
|
family allowance period |
6(1) |
|
guardian allowance |
6(1) |
|
large family supplement |
6(1) |
|
large family supplement calculation amount |
6(1) |
|
minimum FA child rate |
6(1) |
|
minimum family allowance rate |
6(1) |
|
minimum standard family allowance rate |
6(1) |
|
multiple birth allowance |
6(1) |
|
notifiable event |
6(1) |
|
standard advance period |
6(1) |
|
standard family allowance rate |
6(1) |
2 Section 6
Repeal the section, substitute:
In this Act, unless the contrary intention appears:
approved care organisation means an organisation approved by
the Secretary under subsection 35(1).
double orphan means a young person who is a double orphan in
accordance with section 993 or 994.
3 Part 2.17
Repeal the Part.
4 Part 3.7
Repeal the Part.
1 Section 3 (index of
definitions)
Omit:
|
claim for family tax payment |
6AA |
|
elected to receive family tax payment |
900AG(2) |
|
excluding provision |
6AA |
|
FTP child |
900AA, 900AB and |
|
lowest marginal rate of tax |
6AA |
|
recipient |
6AA |
2 Section 6AA
Repeal the section.
3 Part 2.17AA
Repeal the Part.
4 Part 3.8
Repeal the Part.
1 Part 2.17A
Repeal the Part.
1 Section 3 (index of
definitions)
Omit:
|
maximum basic component of parenting payment |
18 |
|
PP (partnered) |
18 |
|
seasonal work non-benefit period |
16A(1) |
|
subject to a seasonal work non-benefit period |
16A(1) |
2 Paragraph 4(6A)(f)
Omit “or section 500Q (Parenting payment assets test for person not
member of a couple)”.
3 Subsection 4(6A) (after table item
1)
Insert:
|
1A |
section 500Q |
Parenting payment assets test |
4 Subsections 7(6) and
7(6AA)
Omit “, a non-benefit PP (partnered)”.
5 Subsection 8(1) (definition of ordinary
income, note 4)
Repeal the note.
6 Paragraph 8(8)(zm)
Repeal the paragraph, substitute:
(zm) if a person:
(i) is a member of a couple; and
(ii) is receiving a social security benefit;
a payment received by the person either directly or indirectly from his
or her partner.
7 Paragraph 12C(5)(ba)
Repeal the paragraph, substitute:
(ba) subsections 500Q(4) and (5); and
8 Subsection 16A(1) (definition of seasonal
work non-benefit period)
Repeal the definition.
9 Subsection 16A(1) (definition of subject to
a seasonal work non-benefit period)
Repeal the definition.
10 Subsection 16A(6) (method statement, step
5)
Omit “This step does not apply in the case of a person who has made a
claim for parenting payment; in such a case, go directly to Step 6. In any other
case, work out”, substitute “Work out”.
11 Subsection 16A(6) (method statement, step
6)
Repeal the step, substitute:
Step 6. Divide the couple’s combined earnings by twice the
amount of the relevant AWOTE for the calendar year in which the claim was
lodged. The result is called the couple’s AWOTE weeks and
represents the number of weeks (including any part of a week) that 2 persons,
each paid at a rate equal to the relevant AWOTE for that calendar year, would
have to work to earn together an amount equal to the couple’s combined
earnings.
12 Subsection 16A(7) (method statement, step
4)
Omit “Steps 4, 5 and 6 do not apply in the case of a person who has
made a claim for parenting payment; in such a case, go directly to Step 7. In
any other case, work out”, substitute “Work out”.
13 Subsection 16A(7) (method statement, step
7)
Repeal the step, substitute:
Step 7. Divide the couple’s combined earnings by twice the
amount of the relevant AWOTE for the calendar year in which the claim was
lodged. The result is called the couple’s AWOTE weeks and
represents the number of weeks (including any part of a week) that 2 persons,
each paid at a rate equal to the relevant AWOTE for that calendar year, would
have to work to earn together an amount equal to the couple’s combined
earnings.
14 Subsections 16A(12) and
(13)
Repeal the subsections.
15 Section 18 (definition of benefit PP
(partnered))
Repeal the definition, substitute:
benefit PP (partnered) means parenting payment whose rate is
worked out under the Benefit PP (Partnered) Rate Calculator in section
1068B.
16 Section 18 (definition of maximum basic
component of parenting payment)
Repeal the definition.
17 Section 18 (definition of non-benefit PP
(partnered))
Repeal the definition, substitute:
non-benefit PP (partnered) means non-benefit PP (partnered)
under this Act as in force immediately before the commencement of the A New
Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1)
1999.
18 Section 18 (paragraph (b) of the definition
of parenting payment)
Repeal the paragraph, substitute:
(b) benefit PP (partnered).
19 Section 18 (definition of PP
(partnered))
Repeal the definition.
20 Paragraph 19C(8)(e)
Repeal the paragraph, substitute:
(e) in relation to benefit PP (partnered)—means the rate worked out
at step 4 of whichever of the method statements in points 1068B-A2 and 1068B-A3
in Module A of the Benefit PP (Partnered) Rate Calculator is applicable to the
person.
21 Paragraph 500I(1)(e)
Omit “(see sections 500S to 500U)”, substitute “(see
section 500S)”.
22 Subsection 500Q(1)
Omit “who is not a member of a couple”.
Note: The heading to section 500Q is replaced by the heading
“Assets test—payment not payable if assets value limit
exceeded”.
23 Subsection 500Q(2)
Omit all the words before the table, substitute “The assets value
limit of a person who is not a member of a couple is worked out using the
following table:”.
24 Subsection 500Q(2) (table
heading)
Repeal the heading, substitute:
|
Table—Assets value limits for person who is not a member of a
couple |
|---|
25 At the end of section
500Q
Add:
(3) The assets value limit of a person who is a member of a couple is
worked out using the following table:
|
Table—Assets value limits for person who is a member of a
couple |
|||
|---|---|---|---|
|
Column 1 Item |
Column 2 Person’s situation |
Column 3 Assets value limit |
|
|
|
|
Column 3A Either person or partner homeowner |
Column 3B Neither person nor partner homeowner |
|
1 |
Person is partnered (partner getting neither pension nor benefit) |
$178,500 |
$268,500 |
|
2 |
Person is partnered (partner getting pension or benefit) |
$89,250 |
$134,250 |
Note 1: For partnered (partner getting neither pension
nor benefit) and partnered (partner getting pension or
benefit) see subsection 4(11).
Note 2: For homeowner see subsection
11(4).
Note 3: If item 1 applies to a person, the value of all the
assets of the person’s partner are to be taken as being included in the
value of the person’s assets (see subsection (4)). If item 2 applies to a
person, the value of the person’s assets is only half the combined value
of the person’s assets and the assets of the person’s partner (see
subsection (5)).
Note 4: If benefit PP (partnered) is not payable to a person
because of the value of the person’s assets, the person may be able to
take advantage of provisions dealing with financial hardship (see sections 1131
and 1132).
Note 5: The assets value limits of item 2 are indexed
annually in line with CPI increases (see sections 1191 to
1194).
Note 6: The item 1 assets value limits are adjusted annually
so that they are twice the corresponding item 2 limits (see subsections 1204(2)
and (3)).
(4) For the purposes of subsection (3), if the person is partnered
(partner getting neither pension nor benefit):
(a) the value of the person’s assets includes the value of the
partner’s assets; and
(b) the value of assets of a particular kind of the person includes the
assets of that kind of the partner.
Note: For partnered (partner getting neither pension
nor benefit) see subsection 4(11).
(5) For the purposes of subsection (3), if the person is partnered
(partner getting pension or benefit):
(a) the value of the person’s assets is taken to be 50% of the sum
of the value of the assets of the person and the value of the assets of the
person’s partner; and
(b) the value of the person’s assets of a particular kind are taken
to be 50% of the sum of the value of the assets of that kind of the person and
the value of the assets of that kind of the person’s partner.
Note: For partnered (partner getting pension or
benefit) see subsection 4(11).
(6) If the Secretary determines in writing a higher amount in substitution
for an existing amount in item 1 in the table in subsection (3), the higher
amount is taken, on 1 July 2000, to be substituted for the existing amount. A
determination under this subsection is a disallowable instrument for the
purposes of section 46A of the Acts Interpretation Act 1901.
(7) On 1 July 2000, each amount specified in a column in item 2 in the
table in subsection (3) is taken to have been replaced with the amount (adjusted
in accordance with section 1206GC) that was specified in the equivalent column
in item 2 in the table in point 1068B-B3 immediately before that table was
repealed by the A New Tax System (Family Assistance) (Consequential and
Related Measures) Act (No. 1) 1999.
Repeal the section, substitute:
(1) Parenting payment is not payable to a person if the person is already
receiving a service pension.
(2) If:
(a) a person is receiving parenting payment; and
(b) a social security pension other than a pension PP (single) or a social
security benefit other than a benefit PP (partnered) or service pension becomes
payable to the person;
parenting payment is not payable to the person.
Note 1: Another payment type will generally not become
payable to the person until the person claims it.
Note 2: For social security pension and
social security benefit see subsection 23(1).
Note 3: For the day on which parenting payment ceases to be
payable see section 508.
(3) Parenting payment is not payable to a woman if:
(a) the woman is an armed services widow; and
(b) the woman is receiving a pension under Part II or IV of the
Veterans’ Entitlements Act at a rate determined under or by reference to
subsection 30(1) of that Act.
Note: For armed services widower see
subsection 4(1).
(4) Parenting payment is not payable to a man if:
(a) the man is an armed services widower; and
(b) the man is receiving a pension under Part II or IV of the
Veterans’ Entitlements Act at a rate determined under or by reference to
subsection 30(1) of that Act.
Note: For armed services widower see
subsection 4(1).
27 Section 500T
Repeal the section.
28 Section 500U
Repeal the section.
29 At the end of section
500V
Add:
(3) Parenting payment is not payable to the person if the person’s
partner is receiving a payment under the ABSTUDY scheme that includes a
dependent spouse allowance.
30 Subsection 500Z(2) (note
2)
Repeal the note.
31 Paragraph 503(b)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
32 Subsection 504A(3)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
33 Subsection 504F(5)
(note)
Repeal the note.
34 Paragraph 504F(5)(b)
Repeal the paragraph, substitute:
(b) an amount of pharmaceutical allowance is added to the person’s
maximum basic rate in working out the person’s benefit PP (partnered)
rate; and
35 Section 508
Repeal the section, substitute:
If:
(a) a person is receiving parenting payment; and
(b) a social security pension other than a pension PP (single) or a social
security benefit other than a benefit PP (partnered) or service pension becomes
payable to the person;
parenting payment ceases to be payable to the person immediately before the
day on which the other social security pension, the benefit or the service
pension becomes payable to the person.
Note: The heading to section 508 is altered by omitting
“—person not a member of a couple”.
36 Section 508A
Repeal the section.
37 Paragraph 508B(c)
Repeal the paragraph, substitute:
(c) a payment under the ABSTUDY scheme (the ABSTUDY payment)
that includes a dependent spouse allowance becomes payable to the person’s
partner;
38 Sections 509D and 509E
Repeal the sections.
39 Paragraph 512(1)(a)
Omit “(other than non-benefit PP (partnered))”.
40 Subsection 512(1) (note)
Repeal the note.
41 Section 512A
Repeal the section.
42 Paragraph 729(2)(bb)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
43 Subsection 900F(1)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
44 Paragraph 900F(2)(b)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
45 Paragraph 1061ED(3)(b)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
46 Subsection 1068A(3)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
47 Subsection 1068B(1)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
48 Subsection 1068B(2)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
49 Subsections 1068B(3) and
(4)
Repeal the subsections.
50 Section 1068B (Rate Calculator,
heading)
Repeal the heading, substitute:
51 Section 1068B (PP (Partnered) Rate
Calculator, Module A)
Repeal the Module, substitute:
Method of calculating rate—general
1068B-A1 The rate of benefit PP (partnered) is a daily rate. That rate is
worked out by dividing the fortnightly rate calculated according to this Rate
Calculator by 14. There are 2 ways of working out the fortnightly
rate:
(a) one for a person who is not a partner of a non-independent YA
recipient (see point 1068B-A2); and
(b) one for a person who is a partner of a non-independent YA recipient
(see point 1068B-A3).
Note: For partner of a non-independent YA
recipient see subsection 23(1).
Method of calculating rate for person who is not a partner of a
non-independent YA recipient
1068B-A2 If a person is not the partner of a non-independent YA recipient,
the fortnightly rate of benefit PP (partnered) for the person is worked out as
follows:
Method statement
Step 1. Work out the person’s maximum basic rate
using Module C below.
Step 2. Work out the amount per fortnight (if any) of rent
assistance using Module F below.
Step 3. Work out the amount per fortnight (if any) of pharmaceutical
allowance using Module E below.
Step 4. Add up the amounts obtained in steps 1 to 3: the result is
called the maximum payment rate.
Step 5. Apply the income test using Module D below to work out the
person’s income reduction.
Step 6. Take the income reduction away from the maximum payment
rate: the result is called the provisional payment rate.
Step 7. The rate of benefit PP (partnered) is the difference
between:
(a) the provisional payment rate; and
(b) any advance payment deduction (see Part 3.16A);
plus any amount by way of remote area allowance that, under Module G, is
to be added to the person’s rate of benefit PP (partnered).
Note 1: For partner of a non-independent YA
recipient see subsection 23(1).
Note 2: If a person’s rate is reduced under step 6,
the order in which the reduction is to be made against the components of the
maximum payment rate is laid down by section 1207 (maximum basic rate first,
then rent assistance).
Method of calculating rate for partner of a non-independent YA
recipient
1068B-A3 If a person is the partner of a non-independent YA recipient, the
fortnightly rate of benefit PP (partnered) for the person is worked out as
follows:
Method statement
Step 1. Work out the person’s maximum basic rate
using Module C below.
Step 2. Work out the amount per fortnight (if any) of rent
assistance using Module F below.
Step 3. Work out the amount per fortnight (if any) of pharmaceutical
allowance using Module E below.
Step 4. Add up the amounts obtained in steps 1 to 3: the result is
called the maximum payment rate.
Step 5. Apply the income test using Module E of the Rate Calculator
in section 1068A to work out the person’s income reduction.
Step 6. Take the income reduction away from the maximum payment
rate: the rate is called the provisional payment rate.
Step 7. The rate of benefit is the difference between:
(a) the provisional payment rate; and
(b) any advance payment deduction (see Part 3.16A);
plus any amount by way of remote area allowance that, under Module G, is
to be added to the person’s rate of benefit PP (partnered).
Note 1: For partner of a non-independent YA
recipient see subsection 23(1).
Note 2: If a person’s rate is reduced under step 6,
the order in which the reduction is to be made against the components of the
maximum payment rate is laid down by section 1207 (maximum basic rate first,
then rent assistance).
52 Section 1068B (PP (Partnered) Rate
Calculator, Module B)
Repeal the Module.
53 Point 1068B-C1
Repeal the point.
54 Point 1068B-C2
Omit “If parenting payment payable to a person is a benefit PP
(partnered), the person’s”, substitute “A
person’s”.
Note: The heading to point 1068B-C2 is altered by omitting
“—benefit PP (partnered)”.
55 Point 1068B-D1
Omit all the words before the method statement, substitute “This is
how to work out the effect of a person’s ordinary income, and the ordinary
income of the person’s partner, on the person’s maximum payment
rate:”.
56 Point 1068B-D1 (method statement, step
4)
Omit “points 1068B-D24 and 1068B-D25”, substitute “point
1068B-D24".
57 Point 1068B-D1 (method statement, step
8)
Omit “1068B-D32”, substitute “1068B-D31”,
58 Point 1068B-D1 (method statement, step
9)
Omit “Step 2 of the Method statement in points 1068B-A2 and
1068B-A3”, substitute “step 5 of the method statement in point
1068B-A2”.
59 Point 1068B-D1 (note 2)
Omit “points 1068B-A2 (Step 3) and 1068B-A3 (Step 3)”,
substitute “point 1068B-A2 (step 6)”.
60 Point 1068B-D2 (note)
Repeal the note.
61 Point 1068B-D3
Repeal the point.
62 Paragraph 1068B-D23(a)
Repeal the paragraph.
63 Point 1068B-D24
Omit “Subject to point 1068B-D25, if”, substitute
“If”.
64 Points 1068B-D25 and
1068B-D26
Repeal the points.
65 Point 1068B-D29 (note)
Repeal the note.
66 Point 1068B-D32
Repeal the point.
67 Point 1068B-E1
Omit “provisional payment rate in point 1068B-A3”, substitute
“maximum payment rate in points 1068B-A2 and 1068B-A3”.
68 Paragraph 1068B-E1(a)
Repeal the paragraph.
69 Subpoint 1068B-E5(2) (definition of
pharmaceutical allowance rate)
Repeal the definition, substitute:
pharmaceutical allowance rate is the fortnightly amount of
pharmaceutical allowance which would be included in the person’s maximum
payment rate in working out the benefit PP (partnered) instalment for the day on
which the advance is paid if parenting payment were payable to the person and
pharmaceutical allowance were to be included in the person’s maximum
payment rate. (The person’s maximum payment rate is the maximum payment
rate at step 4 of whichever of the method statements in points 1068B-A2 and
1068B-A3 is applicable to the person.)
70 Point 1068B-F1
Omit “provisional payment rate in the Method statement in point
1068B-A3”, substitute “maximum payment rate in points 1068B-A2 and
1068B-A3”.
71 Paragraph 1068B-F1(a)
Repeal the paragraph.
72 Point 1068B-G1
Omit all the words before paragraph (a), substitute:
An amount by way of remote area allowance is to be added in step 7 of the
method statements in points 1068B-A2 and 1068B-A3 to a person’s rate of
benefit PP (partnered) if:
73 Paragraph 1068B-G1(a)
Repeal the paragraph.
74 Section 1072 (note 1)
Omit “See also point 1068B-D3 (PP (Partnered) Rate
Calculator).”.
75 Paragraphs 1106(2)(a) and
(b)
Omit “, a non-benefit PP (partnered)”.
76 Subsection 1109(1A)
Omit “or non-benefit PP (partnered)”.
77 Subsection 1109(1B)
Omit “or non-benefit PP (partnered)”.
78 Paragraphs 1123(2)(a) and
(b)
Omit “, non-benefit PP (partnered)”.
79 Subsection 1131(2A)
Repeal the subsection.
80 Subsection 1164(7)
Repeal the subsection.
81 Subsection 1165(2)
Omit “Subject to subsection (2B), if”, substitute
“If”.
82 Subsection 1165(2AA)
Omit “Subject to subsection (2B), if”, substitute
“If”.
83 Subsection 1165(2B)
Repeal the subsection.
84 Subsection 1166(2)
Omit “, (4B)”.
85 Paragraph 1166(4A)(c)
Omit “(other than a parenting payment)”.
86 Subsection 1166(4B)
Repeal the subsection.
87 Subsection 1168(1)
Omit “, (5), (6) and (7)”, substitute “and
(5)”.
88 Subsection 1168(4)
Omit “Subject to subsections (6) and (7), if”, substitute
“If”.
89 Paragraphs 1168(4)(b), (c) and
(d)
Omit “or a parenting payment”.
90 Subsection 1168(4)
Omit “or parenting payment”.
91 Subsection 1168(5)
Omit “or parenting payment” (wherever occurring).
92 Subsection 1168(5) (definition of
partner’s excess compensation rate)
Omit “or parenting payment”.
93 Subsection 1168(5) (note
1)
Omit “(However, in the case of parenting payment, the effect of the
partner’s excess compensation rate may be reduced by subsection
(6))”.
94 Subsection 1168(6)
Repeal the subsection.
95 Subsection 1168(7)
Repeal the subsection.
96 Subsection 1170(4A)
Omit “Subject to subsection (4B), if”, substitute
“If”.
97 Subsection 1170(4B)
Repeal the subsection.
98 Subsection 1174(6AA)
Repeal the subsection.
99 Subsection 1179(6AA)
Repeal the subsection.
100 Section 1190 (table item 2, column
2)
Omit “or for PP (partnered)”.
101 Section 1190 (table item 2, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
102 Section 1190 (table item 18, column
2)
Omit “or for PP (partnered)”.
103 Section 1190 (table item 18, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
104 Section 1190 (table item 18A, column
2)
Omit “or for PP (partnered)”.
105 Section 1190 (table item 18A, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
106 Section 1190 (table item 30, column
2)
Omit “or PP (partnered)”.
107 Section 1190 (table item 30, column
4)
Omit “PP (Partnered) Rate Calculator—point 1068B-B3—Table
B—Column 3A—item 1”, substitute “subsection
500Q(3)—Table—Column 3A—item 1”.
108 Section 1190 (table item 31, column
2)
Omit “or PP (partnered)”.
109 Section 1190 (table item 31, column
4)
Omit “PP (Partnered) Rate Calculator—point 1068B-B3—Table
B—Column 3B—item 1”, substitute “subsection
500Q(3)—Table—Column 3B—item 1”.
110 Section 1190 (table item 32, column
2)
Omit “or PP (partnered)”.
111 Section 1190 (table item 32, column
4)
Omit “PP (Partnered) Rate Calculator—point 1068B-B3—Table
B—Column 3A—item 2”, substitute “subsection
500Q(3)—Table—Column 3A—item 2”.
112 Section 1190 (table item 33, column
2)
Omit “or PP (partnered)”.
113 Section 1190 (table item 33, column
4)
Omit “PP (Partnered) Rate Calculator—point 1068B-B3—Table
B—Column 3B—item 2”, substitute “subsection
500Q(3)—Table—Column 3B—item 2”.
114 Section 1190 (table item 47, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
115 Section 1190 (table item 49, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
116 Section 1190 (table item 49D, column
4)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
117 Section 1190 (table item
49K)
Repeal the item.
118 Section 1191 (table item
33B)
Repeal the item.
119 Subsection 1207(2) (table item relating to
PP (Partnered) Rate Calculator, column 1)
Repeal the entry, substitute:
|
Benefit PP (partnered) Rate Calculator (section 1068B |
120 Paragraph 1224E(1)(d)
Omit “PP (partnered)”, substitute “benefit PP
(partnered)”.
121 Paragraph 1242(2)(d)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
122 Paragraph 1252(2)(d)
Omit “PP (Partnered) Rate Calculator”, substitute
“Benefit PP (Partnered) Rate Calculator”.
Income
Tax Assessment Act 1936
1 Sub-subparagraph
23AB(7)(a)(ii)(A)
Omit all the words after “taxpayer”, substitute “would be
entitled under section 159K, apart from subsection 159K(1A);”.
2 After sub-subparagraph
23AB(7)(a)(ii)(A)
Insert:
(AA) any rebate to which the taxpayer would be entitled under section
159L, apart from subsection 159L(3A);
3 Sub-subparagraph
23AB(7)(a)(ii)(B)
Omit “2,”.
4 After sub-subparagraph
23AB(7)(a)(ii)(B)
Insert:
(BA) any rebate to which the taxpayer would be entitled under section 159J
in respect of a dependant included in class 2 in the table in subsection
159J(2), apart from subsection 159J(1AA);
5 Sub-subparagraph
23AB(7)(a)(ii)(D)
After “made” (second occurring), insert “and subsection
159J(1AA) had not been enacted”.
6 At the end of subsection
23AB(7)
Add:
Note 1: Paragraph 23AB(7)(a) lets a taxpayer include the
dependent spouse rebate (without child), the child-housekeeper rebate or the
housekeeper rebate for the purpose of working out the amount of rebate under
this section, even if the taxpayer is eligible for family tax benefit for the
whole or part of a year.
Note 2: Another effect of that paragraph (see
sub-subparagraph (D)) is to let a taxpayer include the dependent spouse rebate
(with child), despite its abolition by the A New Tax System (Family
Assistance) (Consequential and Related Measures) Act (No. 1) 1999, for the
purpose of working out the rebate amount under this section.
7 Subsection 79A(4) (paragraph (a) of the
definition of relevant rebate amount)
Omit all the words after “taxpayer”, substitute “would be
entitled under section 159K, apart from subsection 159K(1A);”.
8 Subsection 79A(4) (after paragraph (a) of the
definition of relevant rebate amount)
Insert:
(aa) any rebate to which the taxpayer would be entitled under section
159L, apart from subsection 159L(3A);
9 Subsection 79A(4) (paragraph (b) of the
definition of relevant rebate amount)
Omit “2,”.
10 Subsection 79A(4) (after paragraph (b) of the
definition of relevant rebate amount)
Insert:
(ba) any rebate to which the taxpayer would be entitled under section 159J
in respect of a dependant included in class 2 in the table in subsection
159J(2), apart from subsection 159J(1AA);
11 Subsection 79A(4) (paragraph (d) of the
definition of relevant rebate amount)
After “made” (second occurring), insert “and subsection
159J(1AA) had not been enacted”.
12 Subsection 79A(4) (at the end of the
definition of relevant rebate amount)
Add:
Note 1: This definition lets a taxpayer include the
dependent spouse rebate (without child), the child-housekeeper rebate or the
housekeeper rebate for the purpose of working out the relevant rebate amount
under this section, even if the taxpayer is eligible for family tax benefit for
the whole or part of a year.
Note 2: Another effect of the definition (see paragraph (d))
is to let a taxpayer include the dependent spouse rebate (with child), despite
its abolition by the A New Tax System) (Consequential and Related Measures)
Act (No. 1) 1999, for the purpose of working out the relevant rebate
amount.
13 Subsection 79B(6) (paragraph (a) of the
definition of concessional rebate amount)
Omit all the words after “taxpayer”, substitute “would be
entitled under section 159K, apart from subsection 159K(1A);”.
14 Subsection 79B(6) (after paragraph (a) of the
definition of concessional rebate amount)
Insert:
(aa) any rebate to which the taxpayer would be entitled under section
159L, apart from subsection 159L(3A);
15 Subsection 79B(6) (paragraph (b) of the
definition of concessional rebate amount)
Omit “2,”.
16 Subsection 79B(6) (after paragraph (b) of the
definition of concessional rebate amount)
Insert:
(ba) any rebate to which the taxpayer would be entitled under section 159J
in respect of a dependant included in class 2 in the table in subsection
159J(2), apart from subsection 159J(1AA);
17 Subsection 79B(6) (paragraph (d) of the
definition of concessional rebate amount)
After “made” (second occurring), insert “and subsection
159J(1AA) had not been enacted”.
18 Subsection 79B(6) (at the end of the
definition of concessional rebate amount)
Add:
Note 1: This definition lets a taxpayer include the
dependent spouse rebate (without child), the child-housekeeper rebate or the
housekeeper rebate for the purpose of working out the concessional rebate amount
under this section, even if the taxpayer is eligible for family tax benefit for
the whole or part of a year.
Note 2: Another effect of this definition (see paragraph
(d)) is to let a taxpayer include the dependent spouse rebate (with child),
despite its abolition by the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999, for the purpose of
working out the concessional rebate amount.
19 Subsection 159HA(8)
Repeal the subsection.
20 After subsection
159J(1A)
Insert:
(1AA) A taxpayer is not entitled in his or her assessment in respect of a
year of income to a rebate under this section in respect of a dependant included
in class 1 or 2 in the table in subsection (2), if during the whole of the year
of income concerned, the taxpayer or the taxpayer’s spouse was eligible
for family tax benefit within the meaning of the A New Tax System (Family
Assistance) Act 1999.
21 Subsection 159J(1C)
Repeal the subsection.
22 After paragraph
159J(3)(e)
Insert:
or (f) both:
(i) the taxpayer is entitled to a rebate in respect of a dependant
included in class 1 or 2 of the table in subsection (2); and
(ii) the taxpayer or the taxpayer’s spouse is eligible for family
tax benefit within the meaning of the A New Tax System (Family Assistance)
Act 1999 during part (but not the whole) of the year of income;
23 Subsection 159J(5E)
Repeal the subsection.
24 Subsection 159K(1)
Insert:
(1A) A taxpayer is not entitled to a rebate under this section in his or
her assessment in respect of the 2000-2001 year of income or a later year of
income.
25 After subsection 159L(3)
Insert:
(3A) A housekeeper is taken not to have been wholly engaged in keeping
house for a taxpayer during any part of the year of income in respect of which
the taxpayer or the taxpayer’s spouse is eligible for family tax benefit
within the meaning of the A New Tax System (Family Assistance) Act 1999,
unless throughout that part of the year of income, the taxpayer contributed to
the maintenance of a dependant specified in paragraph (1)(c).
26 Division 5 of Part II
Repeal the Division.
27 Paragraph 8(1)(b)
Repeal the paragraph, substitute:
(b) would be entitled to a rebate under section 159J of the Assessment Act
in respect of a person included in class 2 in the table in subsection 159J(2) of
that Act, apart from subsection 159J(1AA) of that Act; or
(c) would be entitled to a rebate under section 159K of that Act in
respect of the year of income, apart from subsection 159K(1A) of that Act;
or
(d) would be entitled to a rebate under subsection 159L of that Act, apart
from subsection 159L(3A) of that Act;
in respect of the year of income;
28 Paragraph 8(2)(b)
Repeal the paragraph, substitute:
(b) would be entitled to a rebate under section 159J of the Assessment Act
in respect of a person included in class 2 in the table in subsection 159J(2) of
that Act, apart from subsection 159J(1AA) of that Act; or
(c) would be entitled to a rebate under section 159K of that Act in
respect of the year of income, apart from subsection 159K(1A) of that Act;
or
(d) would be entitled to a rebate under subsection 159L of that Act, apart
from subsection 159L(3A) of that Act;
in respect of the year of income;
29 Application
The amendments made by this Schedule apply to assessments in relation to
the 2000-2001 year of income and later years of income.
1 Subsection 10A(2)
Omit “Module F of the Youth Allowance Rate Calculator in section
1067G,”.
Note: The heading to section 10A is replaced by the heading
“Definitions for Seniors Health Card
provisions”.
2 Paragraph 1067G-F10(b)
Omit “value”, substitute “total”.
3 Point 1067G-F10 (notes 3 and
4)
Repeal the notes, substitute:
Note 3: For adjusted fringe benefits total see
subpoint 1067G-F11(2).
Note 4: For target foreign income see subpoint
1067G-F11(3).
4 Subpoints 1067G-F11(2) and
(3)
Repeal the subpoints, substitute:
1067G-F11(2) A parent’s adjusted fringe benefits total
for a tax 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
tax year.
reportable fringe benefits total is the amount that the
Secretary is satisfied is the parent’s reportable fringe benefits total
(as defined in the Fringe Benefits Tax Assessment Act 1986) for the year
of income that is the tax year.
1067G-F11(3) A parent’s target foreign income for a
tax year is the accepted estimate of the amount of the parent’s foreign
income (as defined in section 10A) for the tax year that is not:
(a) taxable income; or
(b) received in the form of a fringe benefit (as defined in the Fringe
Benefits Tax Assessment Act 1986, as it applies of its own force or because
of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in
relation to the parent as employee (as defined in the Fringe Benefits Tax
Assessment Act 1986) and a year of tax.
5 Point 1067G-F13
After “income component” (first occurring), insert “or an
amount described in subpoint 1067G-F11(3)”.
6 Point 1067G-F13
After “income component” (second occurring), insert “or
amount”.
7 Point 1067G-F14
After “income component” (first occurring), insert “or an
amount described in subpoint 1067G-F11(3)”.
8 Point 1067G-F14
After “income component” (second occurring), insert “or
amount”.
9 Points 1067G-F16, 1067G-F17, 1067G-F18 and
1067G-F19
Repeal the points.
10 Part 3.12A (heading)
Repeal the heading, substitute:
11 Subsection 1157A(1) (fourth
sentence)
Repeal the sentence.
12 Subsection 1157A(1)
Omit “also”.
13 Subsection 1157A(1) (note
1)
Repeal the note.
14 Subsection 1157A(1) (note
2)
Renumber as note 1.
15 Subsection 1157A(1) (note
3)
Renumber as note 2.
16 Application
The amendments made by this Schedule apply for the purposes of working out
the rate of youth allowance for a youth allowance payment period that ends after
the commencement of this Schedule.