A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 2 - Part A rate (Method 1)  

Division 5 - Maintenance income test  

Subdivision A - Maintenance income test  

20D   Working out amounts of child maintenance for administrative assessments privately collected  

(1)    
This clause applies if, during a period in an income year:


(a) an individual is entitled to receive an amount of child maintenance for an FTB child of the individual under a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989 ); and


(b) the liability is not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988 ); and


(c) the child maintenance is not maintenance to which clause 20B applies; and


(d) the Secretary considers that it is reasonable for the individual to take action to obtain the amount.

Individual taken to have received full entitlement

(2)    
For the purposes of this Act, the individual is taken to have received, for the period in the income year, the amount of child maintenance for the child that the individual is entitled to receive under the liability, disregarding so much of that amount as is attributable to the individual receiving disability expenses maintenance.




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