Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 3   Other amendments

Part 3   Family assistance clean energy payments

A New Tax System (Family Assistance) (Administration) Act 1999

67   Subsection 105B(2)

Repeal the subsection, substitute:

(2) The consequences in subsection (2A) apply:

(a) once one of the following applies in that quarter:

(i) the individual ceases to be entitled to be paid family tax benefit under the determination;

(ii) a revocation of the election takes effect;

(iii) the election ceases to be in force under subsection 58A(3A) of the Family Assistance Act; or

(b) otherwise - after the end of that quarter.

(2A) The consequences are:

(a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination; and

(b) the Secretary must exercise the power conferred by subsection 105(1) to review the determination; and

(c) the review must be done by assuming that:

(i) Division 2B of Part 4 of Schedule 1 to the Family Assistance Act and Division 2AA of Part 5 of that Schedule applied in relation to those days; and

(ii) the election was not in force on those days.

Note: Those Divisions deal with clean energy supplement (Part A) and clean energy supplement (Part B).