A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 3 - Part A rate (Method 2)  

Division 1 - Overall rate calculation process  

25A   Family tax benefit advance to individual  

(1)    
If:

(a) an individual is entitled to be paid family tax benefit by instalment; and

(b) the individual is paid a family tax benefit advance; and

(c) the individual has not repaid the whole of the advance; and

(d) the amount of unrepaid family tax benefit advance is not an FTB advance debt;

then, subject to clauses 44 and 49 , the individual ' s Part A rate is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51 ).

(2)    
If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual ' s Part A rate is to be reduced under subclause (1) for each of those advances.