A New Tax System (Family Assistance) (Administration) Act 1999
PART 3
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PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Family tax benefit
Subdivision C
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Variation of determinations
SECTION 31D
VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT INDEXATION OF ADJUSTED TAXABLE INCOME
31D(1)
If:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20B(2) ; and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant's rate of family tax benefit were calculated using the indexed actual income stated in the notice - a new rate of family tax benefit would be required;
31D(2)
The variation has effect:
(a) from the start day specified in the notice for the indexed actual income; or
(b) if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.
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Hide history noteIf:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20B(2) ; and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant's rate of family tax benefit were calculated using the indexed actual income stated in the notice - a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant's rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice.
Note:
Section 20C affects the meaning of this provision for members of couples.
31D(2)
The variation has effect:
(a) from the start day specified in the notice for the indexed actual income; or
(b) if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.