S 25-7 repealed by No 56 of 2010, s 3 and Sch 6 item 128, effective 3 June 2010. S 25-7 formerly read:
SECTION 25-7 Advice about family tax benefit
25-7
You can deduct a fee or commission you incur, to the extent that the fee or commission is for advice in relation to a claim for family tax benefit under the
A New Tax System (Family Assistance) (Administration) Act 1999
, if:
(a)
the advice is provided by a
*
recognised tax adviser; and
(b)
you lodge the claim for family tax benefit with an officer of the Australian Taxation Office (within the meaning of that Act) for determination by such an officer.
(c)
(Repealed by No 14 of 2009)
Note:
Under Part 8 of the
A New Tax System (Family Assistance) (Administration) Act 1999
the Families Secretary may delegate powers under that Act (including the power to determine claims for family tax benefit).
S 25-7 amended by No 88 of 2009, s 3 and Sch 5 item 113, by substituting
"
Families Secretary
"
for
"
Secretary to the Department of Family and Community Services
"
in the note, effective 18 September 2009.
S 25-7 amended by
No 14 of 2009
, s 3 and Sch 4 item 14, by substituting para (b) for paras (b) and (c), effective 26 March 2009. Paras (b) and (c) formerly read:
(b)
if the claim is for a period in an income year other than the 2001-2002 income year
-
you lodge the claim for family tax benefit with an officer of the Australian Taxation Office (within the meaning of that Act) for determination by such an officer; and
(c)
if the claim is for a period in the 2001-2002 income year:
(i)
you lodge the claim in the 2002-2003 income year with an officer of the Australian Taxation Office (within the meaning of that Act) for determination by such an officer; or
(ii)
you lodge the claim in the 2003-2004 income year with an officer of the Commonwealth Services Delivery Agency (within the meaning of the
Commonwealth Services Delivery Agency Act 1997
) for determination by that officer.
S 25-7 amended by No 33 of 2004 and inserted by No 83 of 1999.
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