A New Tax System (Family Assistance) Act 1999

PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

SECTION 61B   Reduction in FTB child rate unless immunisation requirements satisfied  

61B(1)  


An individual ' s FTB child rate in relation to an FTB child is reduced under subclause 7(2) or (3) or 26(3) or (4) of Schedule 1 if:


(a) the child is an FTB child of the individual or the individual ' s partner; and


(b) the child does not meet the immunisation requirements set out in section 6 :


(i) for a claim made under the Family Assistance Administration Act for payment of family tax benefit for a past period - on the day the claim is determined; or

(ii) for family tax benefit paid to the individual in instalments - before the end of the grace period (see subsection (4)).
Note:

See also sections 61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).

Meaning of FTB child rate reduction period

61B(2)  


If family tax benefit is paid to the individual in instalments, the individual ' s FTB child rate in relation to the child is reduced for each day in the period (the FTB child rate reduction period ):


(a) beginning on the day specified as the date of the notice given in relation to the child under subsection (3); and


(b) ending on the day the child meets the immunisation requirements;

(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).

Note:

For an individual who claims family tax benefit for a past period, the FTB child rate is reduced as a lump sum (instead of for a day): see subclauses 7(3) and 26(4) of Schedule 1 .

Grace period

61B(3)  
For the purposes of subparagraph (1)(b)(ii), if, at any time, the Secretary becomes aware that an FTB child of an individual does not meet the immunisation requirements set out in section 6 , the Secretary must give a notice to the individual informing the individual of the following:


(a) the fact that the child does not meet the immunisation requirements;


(b) the requirement for the child to meet the immunisation requirements before the end of the grace period;


(c) the fact that the individual ' s FTB child rate in relation to the child will be reduced if the child does not meet the requirements before the end of that period.

61B(4)  


The grace period :


(a) begins on the day specified as the date of the notice given to the individual in relation to the child; and


(b) ends 63 days after that day.




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