• What's new
  • ATO Community
  • Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs. 

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID
my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor.  For more information please visit Foreign investors

Log in to myGovID
ato logo

Login to ATO online services

Access secure services, view your details and lodge online.

  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • About the Legal database
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • Contact us
EmailPrint
Back to browse
  • Social Services and Other Legislation Amendment Act 2014 (14 of 2014)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 Encouraging responsible gambling
  • Part 1 Amendments
  • National Gambling Reform Act 2012
  • 1 Title
  • 2 Chapter 1 (heading)
  • 3 Section 1
  • 4 Section 2 (note)
  • 5 Section 3
  • 6 Section 4
  • 7 Section 5
  • 8 Subsection 6(1)
  • 9 Subsections 6(2) to (4)
  • 10 Sections 7 to 12
  • 11 Part 2 of Chapter 1
  • 12 Chapter 2
  • 13 Chapters 3 to 8
  • 14 Chapter 9 (heading)
  • 15 Part 1 of Chapter 9
  • 16 Part 2 of Chapter 9 (heading)
  • 17 Division 1 of Part 2 of Chapter 9 (heading)
  • 18 Sections 193 to 195
  • 19 Subsection 196(2)
  • 20 Division 2 of Part 2 of Chapter 9 (heading)
  • 21 Sections 198 to 200
  • 22 Subsection 201(1)
  • 23 Subsection 201(2)
  • Part 2 Repeal of Acts
  • National Gambling Reform (Related Matters) Act (No. 1) 2012
  • 24 The whole of the Act
  • National Gambling Reform (Related Matters) Act (No. 2) 2012
  • 25 The whole of the Act
  • Schedule 2 Continuing income management as part of Cape York welfare reform
  • Social Security (Administration) Act 1999
  • 1 Paragraphs 123UF(1)(g) and (2)(h)
  • Schedule 3 Family tax benefit and eligibility rules
  • A New Tax System (Family Assistance) Act 1999
  • 1 Subsection 3(1) (definition of exempt from the FTB activity test )
  • 2 Subsection 3(1) (definition of satisfies the FTB activity test )
  • 3 Section 17B
  • 4 Paragraph 22(3)(e)
  • 5 Subsection 22A(1)
  • 6 Subsection 22A(1) (cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:")
  • 7 Subsection 22A(1) (paragraph (a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:")
  • 8 Subsections 22A(1A) and (2)
  • 9 Subparagraph 22B(1)(b)(ii)
  • 10 Subsection 22B(2)
  • 11 Before subsection 22B(3)
  • 12 Before subsection 22B(4)
  • 13 Paragraph 31(3)(a)
  • 14 Paragraphs 31(3)(b) and (c)
  • 15 Subparagraphs 34(1)(a)(ii) and (iii)
  • 16 Subsection 35(1) (table item 1)
  • 17 Subsection 35(1) (cell at table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:")
  • 18 Subsections 35(2A) and (3)
  • 19 Paragraph 57GE(3)(a)
  • 20 Paragraphs 57GE(3)(b) and (c)
  • 21 Paragraph 65(2)(a)
  • 22 Paragraphs 65(2)(b) and (c)
  • 23 Clause 7 of Schedule 1 (table item 2)
  • 24 Clause 7 of Schedule 1 (table items 3 and 4)
  • 25 Subclause 38AA(1) of Schedule 1 (table item 2)
  • 26 Subclause 38AA(1) of Schedule 1 (table items 3 and 4)
  • 27 Subclause 38B(3) of Schedule 1
  • 28 Clause 2 of Schedule 4 (table item 14A)
  • 29 Subclause 3(1) of Schedule 4 (table item 14A)
  • 30 Subclause 3(4) of Schedule 4
  • A New Tax System (Family Assistance) (Administration) Act 1999
  • 31 Subsection 29(2B)
  • 32 Paragraph 32J(1)(b)
  • 33 Sections 32K and 32L
  • 34 Subparagraph 32P(1)(c)(ii)
  • 35 Paragraph 32P(1)(d)
  • 36 Application and saving provisions
  • Schedule 4 Period of Australian working life residence
  • Social Security Act 1991
  • 1 Subpoint 1221-C1 (heading)
  • 2 Subpoint 1221-C1
  • 3 Subpoint 1221-C2 (heading)
  • 4 Subpoint 1221-C2
  • 5 Subpoint 1221-C2 (formula)
  • 6 Application of amendments
  • Social Security (International Agreements) Act 1999
  • 7 Section 16
  • 8 Sections 18, 19, 20 and 22
  • 9 Section 23 (heading)
  • 10 Section 23
  • 11 Section 24 (heading)
  • 12 Section 24
  • 13 Section 24 (formula)
  • 14 Application of amendments
  • Schedule 8 Pension bonus scheme
  • Social Security Act 1991
  • 1 Section 92A
  • 2 Section 92D
  • 3 At the end of section 92D
  • 4 Subsections 92H(1) and (2) (notes)
  • 5 Subsections 92H(3) to (7)
  • 6 Saving provision
  • Veterans' Entitlements Act 1986
  • 7 Section 45T
  • 8 Section 45TD
  • 9 At the end of section 45TD
  • 10 Subsections 45TH(1) and (2) (notes)
  • 11 Subsections 45TH(3) to (7)
  • 12 Saving provision
  • Schedule 9 Indexation
  • A New Tax System (Family Assistance) Act 1999
  • 6 Subclause 3(7) of Schedule 4 (heading)
  • 7 Subclause 3(7) of Schedule 4
  • 8 Subclause 3(8) of Schedule 4 (heading)
  • 9 Subclause 3(8) of Schedule 4
  • Paid Parental Leave Act 2010
  • 11 Section 30
  • 12 Paragraph 41(a)
  • 13 Subsection 42(1)
  • 14 Section 115CA
  • Schedule 10 Reduction of period for temporary absence from Australia
  • A New Tax System (Family Assistance) Act 1999
  • 1 Subsection 24(1)
  • 2 Paragraph 24(2)(a)
  • 3 Subsection 24(4)
  • 4 Paragraph 24(5)(a)
  • 5 At the end of section 24
  • A New Tax System (Family Assistance) (Administration) Act 1999
  • 6 Paragraph 30A(1)(c)
  • 7 Paragraph 30B(1)(c)
  • 8 Application provision
  • Paid Parental Leave Act 2010
  • 9 Paragraph 46(1)(b)
  • 10 Subsection 46(2) (heading)
  • 11 Paragraph 46(2)(a)
  • 12 Subsection 46(3) (heading)
  • 13 At the end of section 46
  • 14 Application provision
  • Schedule 11 Extending the deeming rules to account-based income streams
  • Part 1 Amendments
  • Social Security Act 1991
  • 1 Subsection 8(1) (note 1 at the end of the definition of income )
  • 2 Subsection 8(1) (note 3 at the end of the definition of ordinary income )
  • 3 Subsection 9(1) (at the end of paragraph (h) of the definition of financial investment )
  • 4 Subsection 9(1) (after paragraph (h) of the definition of financial investment )
  • 5 Subsection 9(1C) (notes 4 and 5)
  • 6 After subsection 9(1E)
  • 7 Point 1064-E1 (note 2)
  • 8 Point 1064-E1 (note 2)
  • 9 Point 1066-E1 (note 2)
  • 10 Point 1066-E1 (note 2)
  • 11 Point 1066A-F1 (note 2)
  • 12 Point 1066A-F1 (note 2)
  • 13 Point 1067G-H1 (paragraph (c) of note 2)
  • 14 Point 1067G-H1 (paragraph (d) of note 2)
  • 15 Point 1067L-D1 (paragraph (c) of note 2)
  • 16 Point 1067L-D1 (paragraph (d) of note 2)
  • 17 Point 1068-G1 (note 3)
  • 18 Point 1068-G1 (note 3)
  • 19 Point 1068A-E1 (paragraph (c) of note 2)
  • 20 Point 1068A-E1 (paragraph (d) of note 2)
  • 21 Point 1068B-D1 (paragraph (c) of note 3)
  • 22 Point 1068B-D1 (paragraph (d) of note 3)
  • 23 Section 1072 (note 2)
  • 24 Division 1B of Part 3.10 (heading)
  • 25 Division 1C of Part 3.10 (heading)
  • 26 Section 1097A
  • 27 At the end of section 1097A
  • 28 Paragraph 1099DAA(1)(b)
  • 29 Section 1099DA
  • 30 At the end of section 1099DA
  • 31 Subsections 1099G(2) and 1099L(2)
  • Veterans' Entitlements Act 1986
  • 32 Subsection 5H(1) (note 1 at the end of the definition of income )
  • 33 Subsection 5H(1) (note 3 at the end of the definition of ordinary income )
  • 34 Subsection 5J(1) (at the end of paragraph (h) of the definition of financial investment )
  • 35 Subsection 5J(1) (after paragraph (h) of the definition of financial investment )
  • 36 Subsection 5J(1C) (notes 4 and 5)
  • 37 After subsection 5J(1F)
  • 38 Section 46 (note 2)
  • 39 Division 3 of Part IIIB (heading)
  • 40 Division 4 of Part IIIB (heading)
  • 41 Section 46SA
  • 42 At the end of section 46SA
  • 43 Paragraph 46YA(1)(b)
  • 44 Section 46Z
  • 45 At the end of section 46Z
  • 46 Point SCH6-E2 of Schedule 6 (paragraph (c) of note 2)
  • 47 Point SCH6-E2 of Schedule 6 (paragraph (d) of note 2)
  • Part 2 Application provisions
  • 48 Application provisions
  • Schedule 12 Other amendments
  • Part 1 Repayment of financial supplement through taxation system
  • Division 1 Amendments
  • Social Security Act 1991
  • 1 At the end of Division 1 of Part 2B.3 of Chapter 2B
  • 2 Section 1061ZZFGC
  • 3 Subsection 1061ZZFJ(1)
  • 4 At the end of section 1061ZZFJ
  • 5 Subsection 1061ZZFK(1)
  • 6 At the end of section 1061ZZFK
  • Student Assistance Act 1973
  • 7 Section 5B
  • 8 At the end of section 5B
  • 9 After section 12ZE
  • 10 Section 12ZNC
  • 11 Subsections 12ZP(1) and (2)
  • 12 At the end of section 12ZP
  • 13 Subsection 12ZU(6)
  • Division 2 Application provision
  • 14 Application provision
  • Part 2 Time periods and FTB reconciliation conditions
  • A New Tax System (Family Assistance) (Administration) Act 1999
  • 15 Subsection 10(2) (heading)
  • 16 Sections 32C to 32H
  • 17 Section 32R
  • 18 Subsection 107(3)
  • 19 After subsection 107(3)
  • 20 Paragraph 109D(4)(a)
  • 21 Subparagraph 109D(4)(b)(i)
  • 22 After subsection 109D(4)
  • 23 Paragraph 109E(3)(a)
  • 24 Subparagraph 109E(3)(b)(i)
  • 25 After subsection 109E(3)
  • 26 Application provisions
  • Part 3 Protection of amounts under National Disability Insurance Scheme
  • National Disability Insurance Scheme Act 2013
  • 27 At the end of Division 3 of Part 2 of Chapter 3
  • 28 Application provisions
  • Part 4 Use of tax file numbers
  • A New Tax System (Family Assistance) (Administration) Act 1999
  • 29 Sections 154A and 154B
  • 30 After Division 1 of Part 6
  • 31 Application and saving provisions
  • Part 5 Child support amendments
  • Child Support (Assessment) Act 1989
  • 32 Subsection 5(1) (definition of Family Assistance Secretary )
  • 33 Subsection 12A(1)
  • 34 Paragraph 54F(1)(c)
  • 35 Paragraphs 54F(2)(a), (b) and (c)
  • 36 Paragraph 54G(1)(d)
  • 37 Paragraph 54H(1)(c)
  • 38 Paragraphs 54H(2)(a), (b) and (c)
  • 39 Paragraph 54K(1)(b)
  • 40 Paragraph 54L(1)(a)
  • 41 Paragraph 54L(1)(c)
  • 42 At the end of subsection 149(1)
  • 43 Subsection 150(1) (after paragraph (a) of the definition of person to whom this section applies )
  • 44 Subsection 150(1) (paragraph (a) of the definition of relevant Minister )
  • 45 Before subparagraph 150(3)(ba)(i)
  • 46 Paragraph 150(4)(a)
  • 47 Paragraph 150(4C)(d)
  • 48 Subsection 150AA(3) (paragraphs (a) and (b) of the definition of relevant information )
  • 49 Subparagraph 151A(1)(b)(ii)
  • 50 Paragraph 151A(7)(b)
  • Child Support (Registration and Collection) Act 1988
  • 51 Subsection 4(1) (definition of Human Services Department )
  • 52 Subsection 4(1)
  • 53 Subsection 4(1)
  • 54 Subsection 4A(1)
  • 55 Paragraph 10(2)(a)
  • 56 Paragraph 10(2)(b)
  • 57 Subsection 10A(1)
  • 58 At the end of subsection 15(1)
  • 59 Subsection 16(1) (after paragraph (a) of the definition of person to whom this section applies )
  • 60 Subsection 16(1) (paragraph (a) of the definition of relevant Minister )
  • 61 Paragraph 16(2AA)(a)
  • 62 At the end of paragraph 16(2AA)(b)
  • 63 Subsection 16(2AB)
  • 64 Before subparagraph 16(3)(ba)(i)
  • 65 Paragraph 16(4)(a)
  • 66 Paragraph 16(4C)(d)
  • 67 Subsection 16AA(3) (paragraphs (a) and (b) of the definition of relevant information )
  • 68 Paragraph 16AB(2)(a)
  • 69 Paragraph 16AB(2)(b)
  • 70 Section 80A
  • 71 Subsection 95(1)
  • 72 Paragraph 95(2)(b)
  • 73 Paragraph 110Y(1)(a)
  • Part 6 Other amendments
  • A New Tax System (Family Assistance) Act 1999
  • 74 Subsection 36(2)
  • 75 Subparagraphs 36(2)(a)(i) and (ii)
  • 76 Paragraph 36(2)(b)
  • 77 After subsection 58AA(1)
  • 78 Subsection 58AA(2)
  • 79 At the end of section 58AA
  • 80 At the end of paragraph 35A(10)(b) of Schedule 1
  • 81 After paragraph 35A(10)(b) of Schedule 1
  • 82 Paragraph 35B(1)(b) of Schedule 1
  • 83 Subclause 35B(2) of Schedule 1
  • 84 Clause 2 of Schedule 4 (table item 7B)
  • A New Tax System (Family Assistance) (Administration) Act 1999
  • 85 After section 28
  • 86 At the end of Subdivision CA of Division 1 of Part 3
  • 87 Subsection 39(2)
  • 88 After subsection 39(3)

Back to top

 

Tools

  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools
  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools

Tax information for

  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages
  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages

Help and support

  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • About ATO
  • Careers
  • atotv
  • Share your feedback on our updated website
Other languages
facebook Opens in a new window
X (Twitter) Opens in a new window
Linkedin Opens in a new window
ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov