House of Representatives

Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Bill 2000

Explanatory Memorandum

(Circulated by authority of the Minister for Family and Community Services, Senator the Honourable Jocelyn Newman)

Schedule 8 - Amendment of the A New Tax System (Family Assistance) Act 1999

This Schedule makes consequential amendments as a result of the international portability provisions of the Social Security Act 1991 made by Schedule 1, to ensure consistent portability arrangements apply in relation to non-residents.

(These amendments are expressed to be made subsequent to the amendments made by the A New Tax System (Family Assistance and Related Measures) Bill 2000 - subclause 2(8) of the Bill).

Family tax benefit

Item 1

This item repeals and substitutes a new subparagraph 21(1)(b)(ii) to take account of the new subsection 21(1A) inserted by item 2.

Item 2

This item inserts new subsection 21(1A) to ensure that, in the case of a non-resident who is a "visa-holder", that non-resident is afforded the same portability options in relation to family tax benefit that are provided under the standardised portability provisions in the Social Security Act 1991 (as to which see Schedule 1).

Child care benefit

Items 3, 5 and 7

This item repeals and substitutes new subparagraphs 42(1)(b)(ii), 44(1)(d)(ii) and 45(1)(f)(ii) to take account of the new subsections 42(1A), 44(1A) and 45(1A) inserted by items 4, 6 and 8 respectively.

Items 4, 6 and 8

This item inserts new subsections 42(1A), 44(1A) and 45(1A) to ensure that, in the case of a non-resident who is a "visa-holder", that non-resident is afforded the same portability options in relation to child care benefit that are provided under the standardised portability provisions in the Social Security Act 1991 (as to which see Schedule 1).

Item 9

This item inserts a new section 63A, as follows:

New section 63A

This section provides a discretion for the Secretary to extend a person's portability period, where the person finds him or herself in any of the grievous circumstances listed in that section.

this provision is cast in the same terms as new section 1218C of the Social Security Act 1991, inserted by item 111 of Schedule 1.


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