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

PART 8B - NOMINEES

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Division 1 - Preliminary

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SECTION 219TA

219TA Definitions

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In this Part:

correspondence nominee
means a person who, by virtue of an appointment in force under section 219TC , is the correspondence nominee of another person.

nominee
means a correspondence nominee or a payment nominee.

payment nominee
means a person who, by virtue of an appointment in force under section 219TB , is the payment nominee of another person.

principal
, in relation to a nominee, means the person in relation to whom the nominee was appointed.

relevant benefit
means:

(a) family tax benefit by instalment; or

(b) family tax benefit for a past period; or

(c) family tax benefit by single payment/in substitution because of the death of another individual; or

(caa) family tax benefit under section 58AA of the Family Assistance Act; or

(ca) (Repealed by No 96 of 2014)

(d) stillborn baby payment; or

(e) (Repealed by No 49 of 2012)

(f) CCS by fee reduction; or

(g) ACCS by fee reduction; or

(h) CCS or ACCS in substitution for an individual who has died; or

(ha) (Repealed by No 22 of 2017)

(hb) single income family supplement; or

(i) one-off payment to families; or

(j) economic security strategy payment to families; or

(k) back to school bonus or single income family bonus; or

(l) clean energy advance; or

(m) ETR payment; or

(n) 2020 economic support payment; or

(o) additional economic support payment 2020; or

(p) additional economic support payment 2021.

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History

Definition of " relevant benefit " amended by No 97 of 2020, s 3 and Sch 1 item 11, by inserting para (o) and (p), effective 14 November 2020.

Definition of " relevant benefit " amended by No 22 of 2020, s 3 and Sch 4 item 11, by inserting para (n), effective 25 March 2020.

Definition of " relevant benefit " amended by No 22 of 2017, s 3 and Sch 1 item 206, by substituting para (f) to (h) for para (f) to (ha), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (f) to (ha) formerly read:

(f) child care benefit by fee reduction; or

(g) child care benefit for a past period; or

(h) child care benefit by single payment/in substitution; or

(ha) child care rebate; or

Definition of " relevant benefit " amended by No 96 of 2014, s 3 and Sch 9 item 19, by repealing para (ca), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. Para (ca) formerly read:

(ca) schoolkids bonus; or

Definition of " relevant benefit " amended by No 70 of 2013, s 3 and Sch 2A items 15 and 44, by inserting para (caa) after para (c) and substituting para (d), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. Para (d) formerly read:

(d) baby bonus; or

Definition of " relevant benefit " amended by No 49 of 2012, s 3 and Sch 1 item 45, by repealing para (e), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

Para (e) formerly read:

(e) maternity immunisation allowance; or

Definition of " relevant benefit " amended by No 50 of 2012, s 3 and Sch 1 item 13, and Sch 2 item 17, by inserting para (ca) and (m), effective 27 May 2012.

Definition of " relevant benefit " amended by No 141 of 2011, s 3 and Sch 8 item 16, by inserting para (hb), applicable in relation to the 2012-13 income year and later income years.

Definition of " relevant benefit " amended by No 141 of 2011, s 3 and Sch 2 item 14, by inserting para (l), effective 14 May 2012.

Definition of " relevant benefit " amended by No 50 of 2009, s 3 and Sch 1 item 37, by substituting " child care rebate " for " child care tax rebate " in para (ha), effective 24 June 2009.

Definition of " relevant benefit " amended by No 4 of 2009, s 3 and Sch 3 item 14, by inserting para (k), effective 18 February 2009.

Definition of " relevant benefit " amended by No 131 of 2008, s 3 and Sch 3 item 15, by inserting para (j) at the end, effective 1 December 2008.

Definition of " relevant benefit " amended by No 113 of 2007, s 3 and Sch 1 item 18, by inserting para (ha), effective 1 July 2007.

Definition of " relevant benefit " amended by No 82 of 2007, s 3 and Sch 6 item 36, by substituting " baby bonus " for " maternity payment, applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Definition of " relevant benefit " amended by No 60 of 2004, s 3 and Sch 1 item 13, by inserting para (i) at the end, effective 26 May 2004.

S 219TA amended by No 59 of 2004, s 3 and Sch 2 item 32, by substituting " maternity payment " for " maternity allowance " in para (d), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 33, contains the following saving provision:

Saving provision for maternity allowance payments
33
Despite the amendment of section 219TA of the A New Tax System (Family Assistance) (Administration) Act 1999 , Part 8B of that Act (which includes that section) applies in relation to payments of maternity allowance made before, on or after commencement as if the amendment had not been made.

S 219TA inserted by No 95 of 2002, s 3 and Sch 2 item 12, effective 1 July 2003.

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