A New Tax System (Family Assistance) Act 1999

Sch 1 cl 6 inserted by No 141 of 2011, s 3 and Sch 2 item 17, applicable in relation to the 2013-14 income year and later income years.

Former Sch 1 cl 6 repealed by No 45 of 2000, s 3 and Sch 1 item 24. For transitional provisions see note under s 22A. Cl 6 formerly read:

6 Family tax benefit advance to partner  
6
If:

(a) an individual is a member of a couple at a particular time in a standard advance period; and

(b) either:

(i) the individual ' s partner dies at that time; or

(ii) the individual ' s partner ' s family tax benefit is terminated at that time; and

(c) family tax benefit advance was paid to the individual ' s partner during that standard advance period;

the individual ' s Part A rate during the partner ' s family tax benefit advance period is to be reduced by the FTB advance rate.