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

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision B - Determination of claims etc  

SECTION 16   Determination of instalment entitlement claim  

16(1)  
This section applies if the claim is one for payment of family tax benefit by instalment.

16(2)  


If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.

16(3)  


Additional entitlement in subsection (2) cases

16(4)  
If:


(a) the Secretary is satisfied as mentioned in subsection (2); and


(b) the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act during the whole or part of the period since the claim was made;

the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.

Instalments where bereavement eligibility - remaining FTB or regular care children

16(5)  
If the Secretary is satisfied that, at the time of making the determination on the claim:


(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and


(b) assuming subsection (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;

the Secretary must determine that:


(c) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:


(i) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and

(ii) for each day, before the determination came into force, that occurred during that period; and


(d) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.

Instalments where bereavement eligibility - no remaining FTB or regular care children

16(6)  
If the Secretary is satisfied that, at the time of making the determination on the claim:


(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and


(b) assuming subsection (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;

the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:


(c) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and


(d) for each day, before the determination came into force, that occurred during that period.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.