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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. 2)
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: 0642 403902
Contents
Part 1—Amendments relating to family
allowance 4
Part 2—Amendments relating to family tax
payment 25
Part 3—Amendments relating to maternity
allowances 26
Part 4—Amendments relating to parenting
payment 27
Part 5—Amendments relating to the introduction of child care
benefit 28
Part 6—Amendments relating to overpayments and debt
recovery 30
Part 7—Amendments relating to commencement of the Youth Allowance
Consolidation Act 1999 31
Part 8—Miscellaneous
amendment 33
Fringe Benefits Tax Assessment Act
1986 53
Income Tax Assessment Act
1936 54
Income Tax Assessment Act
1997 56
Income Tax Rates Act
1986 60
Income Tax Rates Amendment Act (No. 1)
1997 61
Income Tax (Transitional Provisions) Act
1997 61
Medicare Levy Act
1986 61
Taxation Administration Act
1953 61
A New Tax System (Family Assistance) (Consequential and Related
Measures) Act (No. 1)
1999 63
Bankruptcy Act
1966 63
Safety, Rehabilitation and Compensation Act
1988 64
Seafarers Rehabilitation and Compensation Act
1992 64
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. 2) 1999.
(1) Sections 1, 2 and 3 and Part 8 of Schedule 1 commence on the day on
which this Act receives the Royal Assent.
(2) Schedule
1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8
and 9, Schedule 10 (other than item 63) and Schedule 11 (items 3 and 4 only)
commence, or are taken to have commenced, on the commencement of Schedule 1 to
the A New Tax System (Family Assistance) (Consequential and Related Measures)
Act (No. 1) 1999.
(3) Part 6 of Schedule 1 commences immediately after Part 4 of the A
New Tax System (Family Assistance) (Administration) Act 1999
commences.
(4) Part 7 of Schedule 1 commences, or is taken to have commenced,
immediately after the commencement of:
(a) Schedule 3 to the Youth Allowance Consolidation Act 1999;
or
(b) Schedule 1 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999;
whichever is the later.
(5) Schedule 2 commences immediately after the A New Tax System (Family
Assistance) Act 1999 commences.
(6) Item 14 of Schedule 7 is taken to have commenced on 1 April
1998.
(7) Item 63 of Schedule 10 is taken to have commenced immediately after
the commencement of item 2 of Schedule 1 to the Income Tax Rates Amendment
Act (No. 1) 1997.
(8) Item
1 of Schedule 11 commences, or is taken to have commenced, immediately after the
commencement of section 4 of the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999.
(9) Item 2 of Schedule 11 commences at the latest of the following
times:
(a) the time at which this Act receives the Royal Assent;
(b) immediately after the commencement of section 4 of the A New Tax
System (Family Assistance) (Consequential and Related Measures) Act (No. 1)
1999;
(c) the beginning of 1 January 2000.
(10) Item 5 of Schedule 11 commences, or is taken to have commenced,
immediately after the commencement of:
(a) Schedule 1 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999; or
(b) item 72 of Schedule 2 to the Assistance for Carers Legislation
Amendment Act 1999;
whichever is the later.
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.
Part
1—Amendments relating to
family allowance
1 Paragraph 5(14)(b)
Repeal the paragraph, substitute:
(b) the social security rate is the Part A rate of family
tax benefit for which a person would be eligible (in respect of the young
person) if the young person were not a prescribed student child.
2 Subsection 7(6)
Omit “family payment, a maternity allowance,”.
3 Subsection 7(6AA)
Omit “family allowance,”.
4 Subsection 10A(2)
Omit “Module H of the Family Allowance Rate Calculator in section
1069”, substitute “Part 3.9”.
Note: The heading to section 10A is replaced by the heading
“Definitions for certain means tests”.
5 Paragraph 11(10)(b)
Omit “or”.
6 Paragraph 11(10)(c)
Repeal the paragraph.
7 Paragraph 11(10)(d)
Repeal the paragraph, substitute:
(d) if the person is a member of a couple and, immediately before the
person and the person’s partner became members of that couple, the person
was receiving a pension or benefit referred to in paragraph (a) or (b) or a job
search allowance and the person’s partner was receiving such a pension or
benefit or a job search allowance—the period of 12 months beginning on the
day on which they became members of that couple; or
8 Subparagraph
11(10)(e)(ii)
Repeal the subparagraph, substitute:
(ii) the person’s partner is receiving a pension or benefit referred
to in paragraph (a) or (b) or a job search allowance;
9 Subparagraph
11(10)(e)(iii)
Omit “, benefit or payment referred to in paragraph (a), (b) or
(c)”, substitute “or benefit referred to in paragraph (a) or
(b)”.
10 Subparagraph
11(10)(e)(iv)
Repeal the subparagraph, substitute:
(iv) the pension or benefit referred to in paragraph (a) or (b) or the job
search allowance first became payable to the person’s partner;
11 Paragraph 11(10)(f)
Omit “, benefit or payment referred to in paragraph (a), (b) or
(c)”, substitute “or benefit referred to in paragraph (a) or
(b)”.
12 Paragraph 11(10A)(c)
Repeal the paragraph.
13 Subsection 19B(1)
Omit “In sections 198N (exemption from care receiver assets test) and
1132A (family allowance hardship rules)”, substitute “In section
198N (exemption from care receiver assets test)”.
Note: The heading to section 19B is altered by omitting
“and Family payment”.
14 Subsection 19B(2)
Repeal the subsection.
15 Subsection 23(1)
Insert:
additional child amounts are the amounts set out in the table
in point 1210-A1A.
16 Subsection 23(1)
Insert:
Family Assistance Act means the A New Tax System (Family
Assistance) Act 1999.
17 Subsection 23(1)
Insert:
Family Assistance Administration Act means the A New Tax
System (Family Assistance) (Administration) Act 1999.
18 Subsection 23(1)
Insert:
family assistance law means any one or more of the
following:
(a) the Family Assistance Act;
(b) the Family Assistance Administration Act;
(c) regulations under the Family Assistance Administration Act.
19 Subsection 23(1)
Insert:
family tax benefit has the meaning given by the Family
Assistance Act.
20 Subsection 23(1)
Insert:
FTB child has the meaning given by section 3 of the Family
Assistance Act.
21 Subsection 23(1)
Insert:
maximum Part A rate of family tax benefit is the maximum rate
worked out in step 1 of the method statement in clause 3 of Schedule 1 to the
Family Assistance Act.
22 Subsection 23(1) (paragraph (m) of the
definition of recipient notification notice)
Repeal the paragraph.
23 Subsection 23(1) (paragraph (m) of the
definition of recipient statement notice)
Repeal the paragraph.
24 Subsection 23(1) (paragraph (d) of the
definition of social security payment)
Repeal the paragraph.
25 Subsections 37(1) and
(2)
Repeal the subsections.
26 Subsection 42(2) (note
1)
Omit “, family allowance”.
27 Paragraph 198B(1B)(c)
Omit “FA children” (twice occurring), substitute “FTB
children”.
28 Paragraphs 198B(1BA)(a) and
(b)
Omit “FA child”, substitute “FTB child”.
29 Paragraph 198D(1)(c)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
30 Subparagraph
198D(1C)(b)(iii)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
31 Paragraph 198D(1E)(d)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
32 Paragraph 198HB(2)(a)
Omit “FA child” (wherever occurring), substitute “FTB
child”.
33 Paragraphs 198HB(3)(b) and
(c)
Omit “FA children”, substitute “FTB
children”.
34 Paragraphs 198HB(3)(d) and
(e)
Omit “FA child”, substitute “FTB child”.
Note: The heading to subsection 198HB(3) is altered by
omitting “FA child” and substituting “FTB
child”.
35 Paragraph 198JB(2)(a)
Omit “FA child” (wherever occurring), substitute “FTB
child”.
36 Subsection 198JB(3)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
37 Paragraph 198JB(3)(d)
Omit “FA child”, substitute “FTB child”.
38 Paragraph 198JB(3)(e)
Omit “FA child”, substitute “FTB child”.
Note: The heading to subsection 198JB(3) is altered by
omitting “FA child” and substituting “FTB
child”.
39 Subparagraph
198N(5)(a)(iii)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
40 Subparagraph
198N(5)(aa)(iv)
Omit “FA children” (wherever occurring), substitute “FTB
children”.
41 Paragraph 198N(5)(ab)
Omit “FA child” (wherever occurring), substitute “FTB
child”.
42 Subsection 198N(6) (paragraphs (d) and (e) of
the definition of FPC)
Omit “FA children”, substitute “FTB
children”.
43 Paragraph 548C(2)(a)
Repeal the paragraph, substitute:
(a) a claim is made for family tax benefit in respect of a person
(initial claim); and
44 Paragraph 992J(1)(c)
Repeal the paragraph, substitute:
(c) immediately before the child’s death, the child was an FTB child
of the person;
45 Paragraph 992K(1)(c)
Repeal the paragraph, substitute:
(c) immediately before the child’s death, the child was an FTB child
of the person;
46 Subsection 992K(1) (note
1)
Omit “Note 1”, substitute “Note”.
47 Subsection 992K(1) (note
2)
Repeal the note.
48 Paragraph 999(1)(a)
Repeal the paragraph, substitute:
(a) either:
(i) the young person is an FTB child of the person or would be an FTB
child of the person except that the young person, or the person on behalf of the
young person, is receiving payments under a prescribed education scheme;
or
(ii) the young person is 21 years of age and is not receiving youth
allowance, and no other person is receiving youth allowance in respect of the
young person; and
49 Subsection 999(1) (note
1)
Omit “Note 1”, substitute “Note”.
50 Subsection 999(1) (note
2)
Repeal the note.
51 Paragraph 999(2)(a)
Repeal the paragraph, substitute:
(a) the organisation is eligible for family tax benefit for the young
person, or would be eligible for family tax benefit for the young person except
that the young person, or someone on behalf of the young person, is receiving
payments under a prescribed education scheme; or
52 Subsection 999(2) (note
3)
Repeal the note.
53 Subparagraph
1002(2)(a)(i)
Omit “family allowance,”, substitute “family tax
benefit,”.
Note: The heading to section 1017 is altered by omitting
“family allowance”.
54 Subparagraph 1033(c)(ii)
Repeal the subparagraph, substitute:
(ii) the young person was an FTB child of the person; or
55 Section 1033 (note)
Repeal the note.
56 Paragraph 1034(c)
Repeal the paragraph, substitute:
(c) immediately before the child died, the child was an FTB
child;
57 Section 1034 (note)
Repeal the note.
58 Subsection 1061A(1) (note
1)
Omit “section 864A deals with family allowance
advance,”.
59 Paragraph 1061P(1)(b)
Repeal the paragraph, substitute:
(b) the person’s daily rate of family tax benefit worked out in
subsection (3), multiplied by 14; and
60 Paragraph 1061P(2)(b)
Repeal the paragraph, substitute:
(b) the person’s daily rate of family tax benefit worked out in
subsection (3), multiplied by 14; and
61 At the end of section
1061P
Add:
(3) A person’s daily rate of family tax benefit is calculated in
accordance with the following formula and then rounded in accordance with
subsection 58(3) of the Family Assistance Act:
where:
base rate of FTB means the base rate of family tax benefit
for the person under clause 4 of Schedule 1 to the Family Assistance
Act.
maximum rate of FTB means the maximum rate of family tax
benefit for the person under step 1 of clause 3 of Schedule 1 to the Family
Assistance Act.
62 Paragraph 1064-D1(f)
Repeal the paragraph, substitute:
(f) either of the following applies:
(i) if the person is not a member of a couple, or is a member of an
illness separated couple, a respite care couple or a temporarily separated
couple and is entitled to be paid family tax benefit—the person’s
maximum Part A rate of family tax benefit does not include rent
assistance;
(ii) if the person is a member of a couple other than an illness separated
couple, a respite care couple or a temporarily separated couple, and the person,
or the person’s partner, is entitled to be paid family tax
benefit—the maximum Part A rate of family tax benefit of the person, or
the person’s partner, does not include rent assistance.
63 Point 1064-H2
Omit “FA child”, substitute “FTB child”.
64 Point 1064-H2 (note 2)
Repeal the note.
65 Point 1064-H4
Omit “FA child”, substitute “FTB child”.
66 Point 1064-H5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1064-H5 is altered by omitting
“FA child” and substituting “FTB
child”.
67 Point 1064-H6
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1064-H6 is altered by omitting
“FA child” and substituting “FTB
child”.
68 Section 1064 (at the end of Module
H)
Add:
Special rule dealing with the death of an FTB child
1064-H7 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
69 Point 1065-E2
Omit “FA child”, substitute “FTB child”.
70 Point 1065-E2 (note 3)
Repeal the note.
71 Point 1065-E3
Omit “FA child”, substitute “FTB child”.
72 Point 1065-E4
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1065-E4 is altered by omitting
“FA child” and substituting “FTB
child”.
73 Point 1065-E5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1065-E5 is altered by omitting
“FA child” (wherever occurring) and substituting
“FTB child”.
74 Section 1065 (at the end of Module
E)
Add:
Special rule dealing with the death of an FTB child
1065-E6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
75 Paragraph 1066-D1(e)
Repeal the paragraph, substitute:
(e) if the person is entitled to be paid family tax benefit—the
person’s maximum Part A rate of family tax benefit does not include rent
assistance.
76 Point 1066-H2
Omit “FA child”, substitute “FTB child”.
77 Point 1066-H2 (note 1)
Omit “Note 1”, substitute “Note”.
78 Point 1066-H2 (note 2)
Repeal the note.
79 Point 1066-H3
Omit “FA child”, substitute “FTB child”.
80 Point 1066-H4
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066-H4 is altered by omitting
“FA child” and substituting “FTB
child”.
81 Point 1066-H5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066-H5 is altered by omitting
“FA child” (wherever occurring) and substituting
“FTB child”.
82 Section 1066 (at the end of Module
H)
Add:
Special rule dealing with the death of an FTB child
1066-H6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
83 Paragraph 1066A-EA2(h)
Repeal the paragraph, substitute:
(h) either of the following applies:
(i) if the person is a member of an illness separated couple, a respite
care couple or a temporarily separated couple and is entitled to be paid family
tax benefit—the person’s maximum Part A rate of family tax benefit
does not include rent assistance;
(ii) if the person is not a member of an illness separated couple, a
respite care couple or a temporarily separated couple, and the person or the
person’s partner is entitled to be paid family tax benefit—the
maximum Part A rate of family tax benefit of the person, or the person’s
partner, does not include rent assistance.
84 Paragraph 1066A-EB2(i)
Repeal the paragraph, substitute:
(i) either of the following applies:
(i) if the person is a member of an illness separated couple, a respite
care couple or a temporarily separated couple and is entitled to be paid family
tax benefit—the person’s maximum Part A rate of family tax benefit
does not include rent assistance;
(ii) if the person is not a member of an illness separated couple, a
respite care couple or a temporarily separated couple, and the person or the
person’s partner is entitled to be paid family tax benefit—the
maximum Part A rate of family tax benefit of the person, or the person’s
partner, does not include rent assistance.
85 Point 1066A-I2
Omit “FA child”, substitute “FTB child”.
86 Point 1066A-I2 (note 1)
Omit “Note 1”, substitute “Note”.
87 Point 1066A-I2 (note 2)
Repeal the note.
88 Point 1066A-I3
Omit “pension or benefit increase child”, substitute “FTB
child”.
89 Point 1066A-I4
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066A-I4 is altered by omitting
“FA child” and substituting “FTB
child”.
90 Point 1066A-I5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066A-I5 is replaced by
“Special rule where partner has an FTB child but is not receiving
additional allowance for the FTB child”.
91 Section 1066A (at the end of Module
I)
Add:
Special rule dealing with the death of an FTB child
1066A-I6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
92 Point 1066B-F2
Omit “FA child”, substitute “FTB child”.
93 Point 1066B-F2 (note 3)
Repeal the note.
94 Point 1066B-F3
Omit “FA child”, substitute “FTB child”.
95 Point 1066B-F4
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066B-F4 is altered by omitting
“FA child” and substituting “FTB
child”.
96 Point 1066B-F5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1066B-F5 is altered by omitting
“FA child” (wherever occurring) and substituting
“FTB child”.
97 Section 1066B (at the end of Module
F)
Add:
Special rule dealing with the death of an FTB child
1066B-F6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
98 Paragraph 1067G-D1(h)
Repeal the paragraph, substitute:
(h) either of the following applies:
(i) if the person is not a member of a couple, or is a member of an
illness separated couple, a respite care couple or a temporarily separated
couple and is entitled to be paid family tax benefit—the person’s
maximum Part A rate of family tax benefit does not include rent
assistance;
(ii) if the person is a member of a couple other than an illness separated
couple, a respite care couple or a temporarily separated couple, and the person
or the person’s partner is entitled to be paid family tax
benefit—the maximum Part A rate of family tax benefit of the person, or
the person’s partner, does not include rent assistance.
99 Point 1067G-K8
Repeal the point, substitute:
Child to whom this point applies
1067G-K8 This point applies to an FTB child in respect of whom a person is
eligible for a Part A rate of family tax benefit that exceeds the person’s
base rate of family tax benefit under clause 4 of Schedule 1 to the Family
Assistance Act.
100 Section 1067G (at the end of Module
K)
Add:
Special rule dealing with the death of an FTB child
1067G-K9 If a child to whom point 1067G-K8 applies dies, this Module has
effect, for a period of 14 weeks after the death of the child, as if the child
had not died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
101 Point 1067L-F8
Repeal the point, substitute:
Child to whom this point applies
1067L-F8 This point applies to an FTB child in respect of whom a person is
eligible for a Part A rate of family tax benefit that exceeds the person’s
base rate of family tax benefit under clause 4 of Schedule 1 to the Family
Assistance Act.
102 Section 1067L (at the end of Module
F)
Add:
Special rule dealing with the death of an FTB child
1067L-F9 If a child to whom point 1067L-F8 applies dies, this Module has
effect, for a period of 14 weeks after the death of the child, as if the child
had not died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
103 Paragraph 1068-F1(f)
Repeal the paragraph, substitute:
(f) either of the following applies:
(i) if the person is not a member of a couple, or is a member of an
illness separated couple, a respite care couple or a temporarily separated
couple and is entitled to be paid family tax benefit—the person’s
maximum Part A rate of family tax benefit does not include rent
assistance;
(ii) if the person is a member of a couple other than an illness separated
couple, a respite care couple or a temporarily separated couple, and the person
or the person’s partner is entitled to be paid family tax
benefit—the maximum Part A rate of family tax benefit of the person, or
the person’s partner, does not include rent assistance.
104 Point 1068-J3
Omit “FA child”, substitute “FTB child”.
105 Point 1068-J6
Repeal the point, substitute:
FTB child must be present in Australia
1068-J6 Additional allowance is not payable for an FTB child unless the
child is physically present in Australia.
106 Point 1068-J7
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1068-J7 is altered by omitting
“FA child” and substituting “FTB
child”.
107 Point 1068-J8
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1068-J8 is altered by omitting
“FA child” (wherever occurring) and substituting
“FTB child”.
108 Section 1068 (at the end of Module
J)
Add:
Special rule dealing with the death of an FTB child
1068-J9 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
109 Paragraph 1068A-D1(f)
Repeal the paragraph, substitute:
(f) if the person is entitled to be paid family tax benefit—the
person’s maximum Part A rate of family tax benefit does not include rent
assistance.
110 Paragraph 1068B-F1(h)
Repeal the paragraph, substitute:
(h) either of the following applies:
(i) if the person is a member of an illness separated couple, a respite
care couple or a temporarily separated couple and is entitled to be paid family
tax benefit—the person’s maximum Part A rate of family tax benefit
does not include rent assistance;
(ii) if the person is a member of a couple other than an illness separated
couple, a respite care couple or a temporarily separated couple, and the person
or the person’s partner is entitled to be paid family tax
benefit—the maximum Part A rate of family tax benefit of the person, or
the person’s partner, does not include rent assistance.
111 Point 1068B-G2
Omit “FA child”, substitute “FTB child”.
112 Point 1068B-G4
Repeal the point, substitute:
FTB child must be present in Australia
1068B-G4 Additional allowance is not payable for an FTB child unless the
child is physically present in Australia.
113 Point 1068B-G5
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The heading to point 1068B-G5 is replaced by
“Additional amount of remote area allowance where partner has an FTB
child but is not receiving additional remote area allowance for the FTB
child”.
114 Section 1068B (at the end of Module
G)
Add:
Special rule dealing with the death of an FTB child
1068B-G6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
115 Paragraph 1111(a)
Omit “or a family allowance”.
116 Paragraph 1111(b)
Omit “, allowance or payment”.
117 Subsections 1124A(1) (note 4) and 1125A(1)
(note 4)
Omit “, benefit or family allowance”, substitute “or
benefit”.
118 Sections 1132A, 1132C and
1132D
Repeal the sections.
119 Part 3.12A (heading)
Repeal the heading, substitute:
120 Subsection 1157A(1)
Omit “for the purposes of the family allowance income test and
(except for the provisions relating to expense fringe benefits and financial
investment fringe benefits) are also necessary”.
121 Subsection 1157A(1) (note
1)
Repeal the note.
122 Subsection 1157A(1) (note
2)
Renumber as note 1.
123 Subsection 1157A(1) (note
3)
Renumber as note 2.
124 Subsection 1157A(1) (note
4)
Renumber as note 3.
125 Subsection 1157V(1A)
Repeal the subsection.
126 Section 1190 (table items 4 and
4AA)
Repeal the items, substitute:
|
4 |
Additional child amounts (for dependent children for calculating a
person’s notional agreement pension rate) |
additional child amounts |
International Agreement Portability Rate Calculator—point 1210-A1A
(all items in table) |
127 Section 1190 (table items 5, 6, 7, 7A, 13
and 14)
Repeal the items.
128 Section 1190 (table items 19 and
19A)
Repeal the items.
129 Section 1190 (table items 21, 22, 23A and
23B)
Repeal the items.
130 Section 1190 (table items 34A, 34B and
35)
Repeal the items.
131 Section 1191 (table items 4, 4A, 5, 6, 6A,
6B, 7 and 8)
Repeal the items, substitute:
|
|
Child amounts |
|
|
|
|
|
4 |
additional child amounts |
1 January |
June |
highest June quarter before reference quarter (but not earlier than June
quarter 1999) |
$2.60 |
132 Section 1191 (table items 13 and
13A)
Repeal the items.
133 Section 1191 (table items 15, 16, 17A and
17B)
Repeal the items.
134 Section 1191 (table items 24A, 25 and
26)
Repeal the items.
135 Subsections 1194(2) and
(3)
Omit “, (4), (5)”.
136 Subsections 1194(4) and
(5)
Repeal the subsections.
137 Section 1199
Repeal the section.
138 Section 1202
Repeal the section.
139 Point 1210-A1 (method statement, steps 5, 6
and 7)
Repeal the steps, substitute:
Step 5. If the person’s notional agreement pension rate is not
nil, add the additional child amount or amounts (that are applicable under point
1210-A1A) to the person’s notional agreement pension rate. This new amount
is the person’s total notional rate.
Step 6. Multiply the person’s total notional rate by the
person’s residence factor: the result is the person’s
international agreement portability rate.
140 After point 1210-A1
Insert:
Additional child amounts
1210-A1A For the purposes of step 5 of the method statement, the
additional child amounts that may be applicable are set out in the following
table. They are annual amounts. The amount in item 3 is only applicable if an
amount in item 1 or 2 is to be paid to a person without a partner.
|
Additional child amounts |
|
|
|---|---|---|
|
Item |
Additional child amount |
|
|
1 |
for each dependent child under 13 years of age |
$1,957.80 |
|
2 |
for each dependent child who has reached 13, but is under 15, years of
age |
$2,732.60 |
|
3 |
for a person without a partner |
$962.00 |
Note: The additional child amounts are indexed annually in
line with CPI increases (see sections 1191 to 1194).
Transitional indexation
1210-A1B If, for the purposes of point 1210-A1A, the Secretary determines
in writing a higher amount in substitution for an amount set out in the table,
the higher amount is taken, from the commencement of this point, to be
substituted for the amount so set out.
1210-A1C A determination under point 1210-A1B is a disallowable instrument
for the purposes of section 46A of the Acts Interpretation Act
1901.
141 Section 1211 (note 3)
Repeal the note.
142 Subsection 1223(1)
Omit “subsections (1A) and”, substitute
“subsection”.
143 Subsection 1223(1A)
Repeal the subsection.
144 Subsections 1223(3) and
(4)
Repeal the subsections.
145 Paragraph 1250(1)(l)
Repeal the paragraph.
146 Clauses 50, 51, 52, 53, 54 and 69 of
Schedule 1A
Repeal the clauses.
Part
2—Amendments relating to
family tax payment
147 Subsection 23(1) (paragraph (ma) of the
definition of recipient notification notice)
Repeal the paragraph.
148 Subsection 23(1) (paragraph (ma) of the
definition of recipient statement notice)
Repeal the paragraph.
149 Subsection 23(1) (paragraph (da) of the
definition of social security payment)
Repeal the paragraph.
150 Subsection 1223(1D)
Repeal the subsection.
151 Section 1298C
Repeal the section.
Part
3—Amendments relating to
maternity allowances
152 Subsection 7(6AA)
Omit “a maternity allowance,”.
153 Subsection 23(1) (paragraph (mb) of the
definition of recipient statement notice)
Repeal the paragraph.
Part
4—Amendments relating to
parenting payment
154 Section 500W (note 2)
After “Module G of”, insert “Benefit”.
155 Subsection 1206Q(3)
After “includes a”, insert “benefit”.
156 Paragraph 1224EA(d)
After “entitlement or”, insert
“benefit”.
Part
5—Amendments relating to the
introduction of child care benefit
157 Subsection 23(1) (definition of protected
information)
Repeal the definition, substitute:
protected information means:
(a) information about a person that is or was held in the records of the
Department or of the Agency; or
(b) information about a person obtained by an officer under the family
assistance law that is or was held in the records of the Australian Taxation
Office or the Health Insurance Commission; or
(c) information to the effect that there is no information about a person
held in the records of one or more of the following:
(i) the Department;
(ii) the Agency;
(iii) the Australian Taxation Office;
(iv) the Health Insurance Commission.
158 Subsection 1261(1)
Omit “and Youth”.
159 Subsection 1312(1)
Omit “, the Child Care Payments Act 1997”.
160 Paragraph 1312(1A)(d)
Omit “, the Child Care Payments Act 1997”.
161 Subparagraph
1312A(b)(i)
Omit “, the Child Care Payments Act 1997”.
162 Section 1312A (note 2)
Omit “, the Child Care Payments Act 1997”.
163 Paragraph 1312B(b)
Omit “the Child Care Payments Act 1997”, substitute
“the family assistance law”.
164 Section 1313
Omit “, the Child Care Payments Act 1997” (wherever
occurring).
165 Paragraph 1314(1)(a)
Omit “, the Child Care Payments Act 1997”.
166 Subsection 1318(3)
Omit “, the Child Care Payments Act 1997”.
Part
6—Amendments relating to
overpayments and debt recovery
167 After paragraph
1228(2)(a)
Insert:
(aa) a payment of family assistance within the meaning of the A New Tax
System (Family Assistance) Act 1999; or
168 Paragraph 1231(2)(b)
Repeal the paragraph, substitute:
(b) the amount is recovered by the Commonwealth under:
(i) another provision of this Chapter; or
(ii) Part 4 of the A New Tax System (Family
Assistance—Administration) Act 1999.
Part
7—Amendments relating to
commencement of the Youth Allowance Consolidation Act 1999
169 Paragraph 10B(4)(c)
Omit “(except a family tax payment),”, substitute “, the
Family Assistance Act”.
170 Subpoint 1067G-G11(4) (definition of
income tax)
Omit “, and without regard to any increase occurring in the tax free
threshold because of section 20C or 20D of the Income Tax Rates Act
1986,”.
171 Subpoint 1067G-G11(4) (definition of
notional income tax)
Omit “, and without regard to any increase occurring in the tax free
threshold because of section 20C or 20D of the Income Tax Rates Act
1986,”.
172 Subpoint 1067-G13(1)
Repeal the formula, substitute:
173 Subpoint 1067G-G13(2) (paragraph (a) of the
definition of NITML (notional income tax/medicare
levy))
Omit “, and without regard to any increase occurring in the tax free
threshold because of section 20C or 20D of the Income Tax Rates Act
1986”.
174 Subpoint 1067G-G13(2) (definition of TFTI
(tax-free threshold increase))
Repeal the definition.
175 Paragraph 1127(a)
Omit “, a social security benefit or a family allowance”,
substitute “or a social security benefit”.
176 Paragraph 1127(b)
Omit “, benefit or allowance”, substitute “or
benefit”.
Part
8—Miscellaneous
amendment
177 Section 1190 (table item 49C, column
4)
Omit “[Parenting Allowance Rate Calculator—point
1068A-E8—Table E—column 3—item 4]”.
1 Subsection 3(1) (at the end of the definition
of family assistance)
Add:
; or (e) family tax benefit advance.
2 Subsection 3(1) (definition of family
member)
Repeal the definition.
3 Subsection 3(1) (definition of non-standard
hours family day care)
Omit “a family day care service”, substitute “an approved
family day care service”.
4 Subsection 3(1) (definition of part-time
family day care)
Omit “a family day care service”, substitute “an approved
family day care service”.
5 Subsection 3(1) (definition of school
holiday session)
Omit “outside school hours care service”, substitute
“approved outside school hours care service”.
6 Subsection 3(1) (definition of standard
hours family day care)
Omit “a family day care service”, substitute “an approved
family day care service”.
7 Paragraph 10(2)(a)
Omit “occasional care service”, substitute “approved
occasional care service”.
Note: The heading to subsection 10(2) is altered by omitting
“occasional care service” and substituting
“approved occasional care service”.
8 Paragraph 10(3)(a)
Omit “occasional care service”, substitute “approved
occasional care service”.
9 Paragraph 10(4)(c)
Omit “calendar”, substitute “financial”.
10 Section 13
Omit “outside school hours care service”, substitute
“approved outside school hours care service”.
11 Subsection 24(5)
Omit “child” (wherever occurring), substitute
“individual”.
12 Subsection 30(1)
Omit “at the same time”, substitute “on the same
day”.
Note: The heading to section 30 is altered by omitting
“at the same time” and substituting “on the same
day”.
13 Paragraph 33(1)(d)
Omit “the subject amount”, substitute “so much of the
subject amount as does not relate to any period before the beginning of the
income year preceding the income year in which the individual
died”.
14 Paragraph 33(1)(e)
Omit “the subject amount”, substitute “that much of the
subject amount”.
15 Subsection 33(1)
Omit “the subject amount and no-one else is, or can become, eligible
for or entitled to be paid that amount”, substitute “that much of
the subject amount and no-one else is, or can become, eligible for or entitled
to be paid any of the subject amount”.
16 Subsection 42(2)
Repeal the subsection, substitute:
(2) The statement under paragraph (1)(b) must set out the total amount of
child care benefit applicable under section 70 in respect of all sessions of
care covered by subsection (3). For that purpose, the CCB % that is to be used
in any case where Schedule 2 applies is the CCB % specified in the determination
mentioned in paragraph (1)(a) of this section.
17 Paragraph 42(3)(b)
Repeal the paragraph, substitute:
(b) for which the service considers the individual would be eligible for
child care benefit under section 43 if subparagraph 43(1)(d)(ii) and paragraph
43(1)(f) were disregarded.
18 Paragraph 45(2)(a)
Omit “calendar”, substitute “financial”.
19 Paragraph 46(1)(a)
Omit “calendar”, substitute “financial”.
20 Subsection 52(1)
After “sessions of care”, insert “(other than sessions of
care provided before or after school hours)”.
21 Subsection 52(2)
Repeal the subsection, substitute:
(2) Subject to this section, the individual or approved child care service
is only eligible for those sessions or parts of sessions worked out in
accordance with a determination under subsection (2A).
(2A) The Minister must determine how to work out the sessions or parts of
sessions for which individuals or approved child care services are to be
eligible, in cases where their total length in any week beginning on a Monday
would otherwise exceed 20 hours, such that their total length in the week is 20
hours.
22 Subsections 53(6) and
(7)
Omit “calendar” (wherever occurring), substitute
“financial”.
23 Subsection 54(2)
Repeal the subsection, substitute:
(2) Subject to this section, the individual or approved child care service
is only eligible for those sessions or parts of sessions worked out in
accordance with a determination under subsection (2A).
(2A) The Minister must determine how to work out the sessions or parts of
sessions for which individuals or approved child care services are to be
eligible, in cases where their total length in any week beginning on a Monday
would otherwise exceed 50 hours, such that their total length in the week is 50
hours.
24 Subsections 55(4) and
(5)
Omit “calendar” (wherever occurring), substitute
“financial”.
25 Section 56
Repeal the section, substitute:
Determinations to be made in accordance with rules
(1) A determination by the Secretary or an approved child care service
under section 53 or 55 must be made in accordance with rules in force under
subsection (2).
Minister may determine rules
(2) The Minister may determine rules relating to the making of
determinations under section 53 or 55.
A determination under subsection 52(2A), 53(1), 54(2A) or 56(2) is a
disallowable instrument for the purposes of section 46A of the Acts
Interpretation Act 1901.
26 Paragraphs 66(b) and
67(b)
Before “PP (Partnered)”, insert
“Benefit”.
27 Paragraph 71(1)(a)
Repeal the paragraph, substitute:
(a) this subsection is being applied for the purposes of subsection 42(2);
and
28 Subparagraph 71(1)(b)(i)
Omit “child”, substitute “child
concerned”.
29 Subparagraph
71(1)(b)(ii)
Omit “individual”, substitute “individual
concerned”.
30 Paragraph 71(3)(c)
Omit “calendar”, substitute “financial”.
31 Paragraph 71(4)(b)
Omit “calendar”, substitute “financial”.
32 Subparagraph
71(4)(c)(iii)
Omit “an individual who is eligible for child care benefit for the
care provided to the child”, substitute “the individual mentioned in
subparagraph (1)(b)(ii)”.
33 Paragraphs 1(2)(a) and (b) of Schedule
1
Repeal the paragraphs, substitute:
(a) use Part 2 (clauses 3 to 24) if:
(i) the individual’s adjusted taxable income does not exceed the
individual’s higher income free area; or
(ii) the individual, or the individual’s partner, is receiving a
social security pension, a social security benefit or a service pension;
and
(b) use Part 3 (clauses 25 to 28) if:
(i) the individual’s adjusted taxable income exceeds the
individual’s higher income free area; and
(ii) neither the individual, nor the individual’s partner, is
receiving a social security pension, a social security benefit or a service
pension.
34 Subclause 2(2) of Schedule 2 (subparagraph
(a)(i) of the definition of part-time %)
Omit “a centre based long day care service”, substitute
“an approved centre based long day care service”.
35 Subclause 3(2) of Schedule 2 (method
statement, step 1)
Omit “occasional care service” (wherever occurring), substitute
“approved occasional care service”.
36 Clause 2 of Schedule 4 (after table item
20)
Insert:
|
20A |
Multiple child loadings for child care benefit |
CCB multiple child loadings |
[Schedule 2—subclause 11(1)—table—items 3 and
5—both amounts expressed in dollars] |
37 Subclause 3(1) of Schedule 4 (after table
item 20)
Insert:
|
20A |
CCB multiple child loadings |
1 July |
December |
highest December quarter before reference quarter (but not earlier than
December quarter 1999) |
$0.01 |
1 Subsection 4(1)
Insert:
family assistance law means any one or more of the
following:
(a) the A New Tax System (Family Assistance) Act 1999;
(b) the A New Tax System (Family Assistance) (Administration) Act
1999;
(c) regulations under the A New Tax System (Family Assistance)
(Administration) Act 1999.
2 Paragraph 4(2)(b)
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
3 Subparagraph 12K(c)(i)
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
4 Subparagraph 12L(c)(i)
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
5 Section 12M
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
6 Paragraph 12N(1)(a)
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
7 Subsection 12S(3)
Omit “the Social Security Act 1991”, substitute “a
family assistance law”.
1 Section 5 (definition of
claimant)
Repeal the definition, substitute:
claimant, in relation to family tax benefit, means a person
who has made a claim for the benefit, if the claim has not been
determined.
2 Section 5 (definition of family
allowance)
Repeal the definition.
3 Section 5
Insert:
Family Assistance Act means the A New Tax System (Family
Assistance) Act 1999.
4 Section 5
Insert:
family tax benefit has the meaning given by the Family
Assistance Act.
5 Paragraph 39(2)(b)
Repeal the paragraph, substitute:
(b) if the child will be under 16 at the end of the child support
year—the amount worked out using the formula:
where:
base FTB rate means the base FTB child rate under clause 8
of Schedule 1 to the Family Assistance Act, for which the liable parent was
eligible on 1 January immediately before the child support year.
standard FTB rate means the standard rate under clause 7 of
Schedule 1 to the Family Assistance Act, for which the liable parent was
eligible on 1 January immediately before the child support year.
6 Paragraph 89(4)(b)
Repeal the paragraph, substitute:
(b) family tax benefit for the child at a rate higher than the base rate
for the party under clause 4 of Schedule 1 to the Family Assistance
Act;
7 Subsection 89(4) (note)
Repeal the note.
8 Paragraph 91A(1)(b)
Repeal the paragraph, substitute:
(b) the party referred to in paragraph 83(1)(a) (the eligible
person) is entitled to be paid, or is a claimant for, family tax benefit
for the child at a rate higher than the base rate for the eligible person under
clause 4 of Schedule 1 to the Family Assistance Act, on the day on which the
application is made; and
Note: The heading to section 91A is altered by omitting
“sole parent pension, family allowance etc.” and substituting
“family tax benefit”.
9 Subsection 91A(1) (note)
Repeal the note.
10 Subsection 91A(3)
Repeal the subsection, substitute:
(3) The Secretary must decide if the eligible person or the person’s
partner (if any) has taken reasonable action to obtain maintenance by applying
clause 10 of Schedule 1 to the Family Assistance Act as if:
(a) the Registrar had accepted the agreement; and
(b) if the eligible person is a claimant for family tax benefit—the
eligible person was entitled to be paid the benefit.
The Secretary is said to make an adverse decision under this subsection if
the Secretary decides that the eligible person would only be entitled to be paid
family tax benefit at the base rate.
Note: The consequence of deciding, under clause 10, that the
person (or their partner) has not taken reasonable action to obtain maintenance
is that the family tax benefit rate is the base rate.
11 Paragraph 92(4)(a)
Repeal the paragraph, substitute:
(a) the party referred to in paragraph 83(1)(a) (the eligible
person) is entitled to be paid, or is a claimant for, family tax benefit
for the child at a rate higher than the base rate for the eligible person under
clause 4 of Schedule 1 to the Family Assistance Act, on the day on which the
application is made; and
12 Subsection 92(4) (note)
Repeal the note.
1 Subsection 3(1) (paragraph (e) of the
definition of income data)
Omit “or”.
2 Subsection 3(1) (paragraph (f) of the
definition of income data)
Repeal the paragraph.
3 Subsection 3(1) (after paragraph (da) of the
definition of personal assistance)
Insert:
(db) a payment of fee relief under the Child Care Act 1972 as in
force immediately before the commencement of Schedule 3 to the A New Tax
System (Family Assistance) (Consequential and Related Measures) Act (No. 1)
1999; or
(dc) childcare rebate under the Childcare Rebate Act 1993 as in
force immediately before its repeal; or
(dd) family assistance within the meaning of the A New Tax System
(Family Assistance) Act 1999;
1 Subsection 3(1)
Omit “family allowance”.
2 Subsection 3(1)
Omit “non-benefit PP (partnered)”.
3 Paragraph 24A(1)(b)
After “income support payment”, insert
“rate”.
4 Paragraph 24A(1)(c)
Repeal the paragraph.
5 Subsection 24A(1A) (definition of exempt
assets family allowance rate)
Repeal the definition.
6 Subsection 24A(1A) (definition of family
allowance rate)
Repeal the definition.
7 Subsection 24A(1A) (paragraph (c) of the
definition of income support payment rate)
Repeal the paragraph.
8 Subsection 24B(2) (paragraph (c) of the
definition of income support payment rate)
Repeal the paragraph.
1 Subsection 3(1)
Insert:
base rate has the meaning given by subsection 3(1) of the
Family Assistance Act.
2 Subsection 3(1)
Insert:
benefit dependant of a person means a child in respect of
whom the person, or the person’s partner, is entitled to be paid family
tax benefit by instalment, where:
(a) the Part A rate of the person, or the person’s partner, exceeds
their base rate; and
(b) the person is:
(i) a recipient of a newstart allowance, sickness allowance or special
benefit under the Social Security Act 1991; or
(ii) a recipient of youth allowance under that Act who is not undertaking
full-time study for the purposes of that Act.
3 Subsection 3(1) (paragraph (c) of the
definition of dependant)
Omit “DSS”.
4 Subsection 3(1) (subparagraph (d)(i) of the
definition of dependant)
Omit all the words from and including “in respect of” to and
including “Act”, substitute “in respect of whom a person is
entitled to be paid family tax benefit by instalment, where the person’s
Part A rate of family tax benefit exceeds the person’s base
rate”.
5 Subsection 3(1) (note to the definition of
dependant)
Repeal the note.
6 Subsection 3(1) (definition of DSS benefit
dependant)
Repeal the definition.
7 Subsection 3(1)
Insert:
entitled to be paid family tax benefit by instalment has the
meaning given by the A New Tax System (Family Assistance) (Administration)
Act 1999.
8 Subsection 3(1)
Insert:
Family Assistance Act means the A New Tax System (Family
Assistance) Act 1999.
9 Subsection 3(1)
Insert:
family tax benefit has the meaning given by subsection 3(1)
of the Family Assistance Act.
10 Subsection 5B(12) (definition of
child)
Repeal the definition, substitute:
child, in relation to a person, means an FTB child (within
the meaning of the Family Assistance Act) of the person, or of the
person’s partner (within the meaning of the Social Security Act
1991).
11 Subsection 5B(12) (subparagraphs (b)(i) and
(ii) of the definition of dependant)
Omit “DSS”.
12 Subsection 5B(12) (paragraph (ab) of the
definition of income)
Repeal the paragraph, substitute:
(ab) if the person is receiving a social security pension or benefit
within the meaning of the Social Security Act 1991—the
person’s maintenance income (if any) under Division 5 of Part 2 of
Schedule 1 to the Family Assistance Act; and
13 Subsection 5EA(6) (at the end of the
definition of family allowance)
Add “and before 1 July 2000”.
14 Subsection 5EA(6) (definition of maximum
family payment rate)
Omit “rate of family payment”, substitute “rate of family
allowance”.
15 Subsection 5EA(6) (paragraph (a) of the
definition of maximum family payment rate)
After “Social Security Act 1991”, insert “, as in
force immediately before 1 July 2000,”.
16 After section 5EA
Insert:
A person is a disadvantaged person within the meaning of this section
if:
(a) the person is entitled to be paid family tax benefit by instalment;
and
(b) the person’s daily rate of family tax benefit consists of or
includes the maximum Part A rate.
1 Subsection 3(1) (paragraph (d) of the
definition of recognised class of functions)
Repeal the paragraph.
2 Paragraph 3(2)(ba)
Repeal the paragraph.
3 Part IIAA
Repeal the Part.
4 Section 33
Omit “or the child care cash rebate functions”.
5 Section 34AAA
Repeal the section.
6 Subsection 36(6D)
Repeal the subsection.
1 Section 5 (index of
definitions)
Omit:
|
FA child |
5F(1) |
2 Section 5 (index of
definitions)
Insert in its appropriate alphabetical position, determined on a
letter-by-letter basis:
|
Family Assistance Act |
5Q(1) |
|
family tax benefit |
5F(1) |
|
FTB child |
5F(1) |
3 Subsection 5F(1) (definition of FA
child)
Repeal the definition.
4 Subsection 5F(1)
Insert:
family tax benefit has the meaning given by subsection 3(1)
of the Family Assistance Act.
5 Subsection 5F(1)
Insert:
FTB child has the meaning given by Subdivision A of Division
1 of Part 3 of the Family Assistance Act.
6 Subsection 5F(3)
Repeal the subsection.
7 Subsection 5Q(1)
Insert:
Family Assistance Act means the A New Tax System (Family
Assistance) Act 1999.
8 Subsections 5R(11) and
(12)
Omit “FA child” (wherever occurring), substitute “FTB
child”.
9 Subsections 5R(11) (note 1) and (12) (note
1)
Omit “FA child”, substitute “FTB
child”.
10 Module C of Schedule 6 (subparagraph
SCH6-C3(f)(i))
Omit “FA child”, substitute “FTB child”.
11 Module C of Schedule 6 (subparagraph
SCH6-C3(f)(ii))
Omit “is receiving family allowance in respect of an FA child”,
substitute “is entitled to be paid family tax benefit in respect of an FTB
child”.
12 Module C of Schedule 6 (subparagraph
SCH6-C5(c)(ii))
Omit “is also receiving family allowance at a rate that is more than
the minimum family allowance rate”, substitute “is entitled to be
paid family tax benefit at a rate higher than the base rate under clause 4 of
Schedule 1 to the Family Assistance Act”.
13 Module C of Schedule 6 (point SCH6-C5, note
2)
Repeal the note.
14 Module C of Schedule 6 (point
SCH6-G2)
Omit “FA child”, substitute “FTB child”.
15 Module C of Schedule 6 (point SCH6-G2, note
1)
Omit “FA child”, substitute “FTB
child”.
16 Module C of Schedule 6 (point
SCH6-G3)
Omit “FA child”, substitute “FTB child”.
Note: The heading to point SCH6-G3 is altered by omitting
“FA children” and substituting “FTB
children”.
17 Module C of Schedule 6 (points SCH6-G4 and
SCH6-G5)
Omit “FA child” (wherever occurring), substitute “FTB
child”.
Note: The headings to points SCH6-G4 and SCH6-G5 are altered
by omitting “FA child” (wherever occurring) and substituting
“FTB child”.
18 At the end of Module G of Schedule
6
Add:
Special rule dealing with the death of an FTB child
SCH6-G6 If an FTB child of a person dies, this Module has effect, for a
period of 14 weeks after the death of the child, as if the child had not
died.
Note: This point does not prevent this Module having the
effect it would have had if the child would otherwise have ceased to be an FTB
child during that 14 weeks.
Fringe
Benefits Tax Assessment Act 1986
1 Subparagraph 47(8)(a)(ia)
Repeal the subparagraph.
2 Subparagraph 47(8)(a)(ii)
After “care”, insert “provided before the commencement of
item 1 of Schedule 10 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 2) 1999”.
3 Subparagraph
47(8)(a)(iii)
After “hours”, insert “provided before the commencement
of item 1 of Schedule 10 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 2) 1999”.
4 Subparagraph 47(8)(a)(iv)
After “vacations”, insert “provided before the
commencement of item 1 of Schedule 10 to the A New Tax System (Family
Assistance) (Consequential and Related Measures) Act (No. 2)
1999”.
5 Subparagraph 47(8)(a)(iv)
Omit “and”, substitute “or”.
6 At the end of paragraph
47(8)(a)
Add:
(v) an approved centre based long day care service within the meaning of
the A New Tax System (Family Assistance) (Administration) Act 1999;
or
(vi) an approved family day care service within the meaning of the A
New Tax System (Family Assistance) (Administration) Act 1999; or
(vii) an approved outside school hours care service within the meaning of
the A New Tax System (Family Assistance) (Administration) Act 1999;
and
Income
Tax Assessment Act 1936
7 Paragraph 16(4)(fa)
Repeal the paragraph, substitute:
(fa) the Health Insurance Commission for the purpose of the administration
of the Childcare Rebate Act 1993, being information as to whether a
registered carer (within the meaning of that Act) or an applicant for
registration as a registered carer has a tax file number;
8 After paragraph 16(4)(fb)
Insert:
(fc) the Secretary to the Department of Family and Community Services for
the purpose of the administration of the A New Tax System (Family Assistance)
(Administration) Act 1999;
9 Subsection 23AF(17A) (paragraph (b) of the
definition of notional gross tax)
Omit “and”.
10 Subsection 23AF(17A) (paragraph (c) of the
definition of notional gross tax)
Repeal the paragraph.
11 Subsections 23AF(17D) and
(17E)
Repeal the subsections.
12 Subsection 23AG(3) (paragraph (b) of the
definition of notional gross tax)
Omit “and”.
13 Subsection 23AG(3) (paragraph (c) of the
definition of notional gross tax)
Repeal the paragraph.
14 Subsections 23AG(5A) and
(5B)
Repeal the subsections.
15 Paragraph 156(5)(b)
Omit “and Division 5 of Part II of the Income Tax Rates Act
1986”.
16 Paragraph 156(5A)(b)
Omit “and Division 5 of Part II of the Income Tax Rates Act
1986”.
17 Subsection 159J(6) (paragraph (ab) of the
definition of separate net income)
After “1991”, insert “as in force immediately
before the commencement of item 1 of Schedule 10 to the A New Tax System
(Family Assistance) (Consequential and Related Measures) Act (No. 2)
1999”.
18 Subsection 159J(6) (after paragraph (ab) of
the definition of separate net income)
Insert:
(ac) does not include child care benefit, family tax benefit, maternity
allowance or maternity immunisation allowance paid under the A New Tax System
(Family Assistance) (Administration) Act 1999; and
(ad) does not include a child disability allowance paid under the
Social Security Act 1991; and
(ae) does not include maternity allowance, maternity immunisation
allowance, family allowance, family allowance supplement or non-benefit PP
(partnered) within the meaning of the Social Security Act 1991 as in
force immediately before the commencement of item 1 of Schedule 10 to the A
New Tax System (Family Assistance) (Consequential and Related Measures) Act (No.
2) 1999; and
19 Subsection 159J(6) (paragraph (a) of the
definition of separate net income)
Omit all the words from and including “maternity allowance” to
and including “Social Security Act 1991,” (first
occurring).
20 Subsection 159J(6) (paragraph (aab) (first
and second occurring) of the definition of separate net
income)
Repeal the paragraphs, substitute:
(aab) does not include any part of benefit PP (partnered) paid under the
Social Security Act 1991, as in force immediately before the commencement
of item 1 of Schedule 10 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 2) 1999, that is exempt under
section 52-10 because of paragraph (e) of the item dealing with parenting
payment (benefit PP (partnered)) in the table in section 52-15 of the Income
Tax Assessment Act 1997; and
21 Subsection 159J(6) (subparagraph (b)(i) of
the definition of separate net income)
Omit “family allowance supplement, family allowance,”,
substitute “family allowance or family allowance supplement within the
meaning of the Social Security Act 1991 as in force immediately before
the commencement of item 1 of Schedule 10 to the A New Tax System (Family
Assistance) (Consequential and Related Measures) Act (No. 2)
1999,”.
22 At the end of section
202
Add:
; and (m) to facilitate the administration of the A New Tax System
(Family Assistance) (Administration) Act 1999; and
(n) to facilitate the administration of the A New Tax System (Bonuses
for Older Australians) Act 1999.
23 Subsection 251R(5)
Omit “family allowance under Part 2.17 of the Social Security Act
1991”, substitute “family tax benefit under the A New Tax
System (Family Assistance) (Administration) Act 1999”.
Income
Tax Assessment Act 1997
24 Section 11-15 (after table item headed
“education”)
Insert:
|
family assistance |
|
|---|---|
|
child care benefit |
.....................................................52-150 |
|
family tax benefit |
.....................................................52-150 |
|
maternity allowance |
.....................................................52-150 |
|
maternity immunisation allowance |
.....................................................52-150 |
25 Section 11-15 (table item headed
“social security or like payments”)
Omit:
|
child care assistance |
.....................................................52-120 |
|---|
26 Section 11-15 (table item headed
“social security or like payments”)
Omit:
|
child care rebate |
.....................................................52-120 |
|---|
27 Section 12-5 (after table item headed
“family”)
Insert:
|
family tax benefit |
|
|---|---|
|
fee or commission for advice |
................................25-7 |
28 Section 13-1 (table item headed
“dependants”)
Omit:
|
sole parent |
.......................................................159K |
|---|
29 Section 13-1 (table item headed “sole
parent”)
Repeal the item.
30 After section 25-5
Insert:
You can deduct a fee or commission you incur, to the extent that the fee
or commission is for advice in relation to a claim for family tax benefit under
the A New Tax System (Family Assistance) (Administration) Act 1999,
if:
(a) the advice is provided by a
*recognised tax adviser; and
(b) you lodge the claim for family tax benefit with an officer of the
Australian Taxation Office (within the meaning of that Act) for determination by
such an officer.
Note: Under Part 8 of the A New Tax System (Family
Assistance) (Administration) Act 1999 the Secretary to the Department of
Family and Community Services may delegate powers under that Act (including the
power to determine claims for family tax benefit).
31 Section 52-10 (table item
11.1)
Repeal the item.
32 Section 52-10 (table item
12.1)
Repeal the item.
33 Section 52-10 (table item
13.1)
Repeal the item.
34 Section 52-10 (table item
14.1)
Repeal the item.
35 Section 52-10 (table item
14.2)
Repeal the item.
36 Section 52-10 (table item
21A.2)
Repeal the item.
37 Section 52-15 (paragraph (c) of table item
4)
Omit “and”.
38 Section 52-15 (paragraph (e) of table item
4)
Repeal the paragraph.
39 Section 52-40 (table item
11)
Repeal the item.
40 Section 52-40 (table item
12)
Repeal the item.
41 Section 52-40 (table item
13)
Repeal the item.
42 Section 52-40 (table item
14.1)
Repeal the item.
43 Section 52-40 (table item
14.2)
Repeal the item.
44 Section 52-40 (table item
21B)
Repeal the item.
45 Section 52-120
Repeal the section
46 At the end of Division
52
Add:
A payment of child care benefit, family tax benefit, maternity allowance
or maternity immunisation allowance made to you under the A New Tax System
(Family Assistance) (Administration) Act 1999 is exempt from income
tax.
47 Paragraph 53-15(1)(b)
Omit “and”.
48 Paragraph 53-15(1)(c)
Repeal the paragraph.
49 Subsection 392-5(4)
(note)
Repeal the note, substitute:
Note: The example assumes that all the basic taxable income
was from a primary production business.
50 Subsection 392-35(3) (note
3)
Repeal the note.
51 Paragraph 392-35(4)(a)
Repeal the paragraph, substitute:
(a) if you are a resident taxpayer as defined in the Income Tax Rates
Act 1986—the rates of income tax in paragraph (1)(b) of Part I of
Schedule 7 to that Act, taking into account the way it would apply with any
changes to your tax-free threshold under section 20 of that Act; or
52 Subsection 392-35(6)
(note)
Omit “(disregarding any alteration of the threshold by way of family
tax assistance)”.
53 Subsection 405-5(1) (note
1)
Omit “1”.
54 Subsection 405-5(1) (note
2)
Repeal the note.
55 Paragraph 12(7)(a) (definition of
B)
Omit “, Division 5 of Part II”.
56 Paragraph 12(8)(a) (definition of
B)
Omit “, Division 5 of Part II”.
57 Subsections 12A(3), 12A(4) and
12A(5)
Repeal the subsections.
58 Subsection 12A(6) (definition of adjusted
tax-free threshold)
Repeal the definition.
59 Subsection 12A(6) (definition of lowest
marginal rate of tax)
Repeal the definition.
60 Subsection 12A(6) (definition of taxable
income)
Repeal the definition.
61 Subsection 12A(6) (definition of tax-free
threshold increase)
Repeal the definition.
62 Section 16A
Repeal the section.
Income
Tax Rates Amendment Act (No. 1) 1997
63 Item 2 of Schedule 1
Repeal the item, substitute:
2 Paragraph 12(8)(a) (definition of
B)
After “subsection (4)”, insert “, Division 5 of Part
II”.
Income
Tax (Transitional Provisions) Act 1997
64 Section 52-5
Repeal the section.
65 Subsection 8(6)
Omit “family allowance under Part 2.17 of the Social Security Act
1991”, substitute “family tax benefit under the A New Tax
System (Family Assistance) (Administration) Act 1999”.
Taxation
Administration Act 1953
66 Paragraph 8WA(1)(b)
Omit “or (j)”, substitute “, (j), (m) or
(n)”.
67 Paragraphs 8WB(1)(d) and
(e)
Omit “or (k)”, substitute “, (k), (m) or
(n)”.
68 Application
(1) Subject to this item, the amendments made by this Schedule apply to
assessments in relation to the 2000-2001 year of income and later years of
income.
(2) The amendment made by item 7 of this Schedule applies to information
sought in relation to a registered carer after 8 December 1997.
69 Saving provision—Income Tax
Assessment Act 1997
(1) Despite the amendments of the Income Tax Assessment Act 1997
made by this Schedule, that Act as in force immediately before the commencement
of item 1 of this Schedule continues to apply, in respect of:
(a) an eligible family payment; or
(b) an exceptional circumstances relief payment within the meaning of the
Farm Household Support Act 1992;
received during the 2000-2001 year of income or a later year of income, as
if those amendments had not been made.
(2) In this item:
eligible family payment means any of the following
payments:
(a) family allowance;
(b) family allowance advance;
(c) family tax payment;
(d) maternity allowance;
(e) maternity immunisation allowance;
(f) parenting payment (non-benefit PP (partnered));
(g) so much of parenting payment (benefit PP (partnered)) as is included
by way of provisional rate of parenting payment up to the maximum basic
component of the parenting payment worked out using the method statement in
point 1068B-A3;
within the meaning of the Social Security Act 1991 as in force
immediately before the commencement of item 1 of this Schedule.
A
New Tax System (Family Assistance) (Consequential and Related Measures) Act (No.
1) 1999
1 At the end of section 4
Add:
; (c) the making of regulations under the A New Tax System (Family
Assistance) (Administration) Act 1999.
2 After section 4
Insert:
(1) Without limiting section 4, a record keeper who has possession or
control of a record that contains personal information may use the information,
or disclose the information to a person, body or agency, for transitional
purposes in respect of the following:
(a) the amendments made by the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 2) 1999 and this
Act;
(b) the enactment of the A New Tax System (Family Assistance) Act
1999 and the A New Tax System (Family Assistance) (Administration) Act
1999.
(2) To avoid doubt, if information is used or disclosed in accordance with
subsection (1), the use or disclosure is taken, for the purposes of the
Information Privacy Principles set out in section 14 of the Privacy Act
1988, to be authorised by law.
(3) Unless the contrary intention appears, an expression used in this
section has the same meaning as in the Privacy Act 1988.
3 Section 139L (sub-subparagraph (b)(ii)(A) of
the definition of income)
Omit “other than family allowance under Part 2.17 of that
Act”.
Safety,
Rehabilitation and Compensation Act 1988
4 Paragraph 4(7)(a)
Repeal the paragraph, substitute:
(a) family tax benefit calculated under Part 2 or 3 of Schedule 1 to the
A New Tax System (Family Assistance) Act 1999 (an individual’s Part
A rate); and
Seafarers
Rehabilitation and Compensation Act 1992
5 Paragraphs 15(4)(a), (b) and
(c)
Repeal the paragraphs, substitute:
(a) family tax benefit calculated under Part 2 or 3 of Schedule 1 to the
A New Tax System (Family Assistance) Act 1999 (an individual’s Part
A rate);
(b) an amount of carer allowance under the Social Security Act
1991;
(c) an amount of double orphan pension under the Social Security Act
1991.