A New Tax System (Family Assistance) (Administration) Act 1999
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:
PART 3 - PAYMENT OF FAMILY ASSISTANCE
Subdiv CA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. No 49 of 2009, s 3 and Sch 2 item 7 contains the following application provision:
Application
-
amendment commencing on 1 July 2009
(1)
The amendment made by item 3 applies in relation to a variation made under subsection
28(2)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
before, on or after 1 July 2009 (regardless of whether the determination being varied was made before, on or after 1 July 2009).
(2)
However, subitem (1) does not apply in relation to a variation made before 1 July 2009 if each person mentioned in subparagraph
28(1)(b)(iii)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2009.
(3)
In relation to a variation made before 1 July 2009 to which subitem (1) applies, the period referred to in paragraph (a) of the definition of
grace period
in subsection
32AB(8)
or
32AC(10)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
is taken to begin on 1 July 2009 (instead of the day the variation is made).
If this Subdivision has the effect that:
(a) the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or
(b) an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;
then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.
S 32AEA inserted by No 14 of 2014, s 3 and Sch 12 item 86, effective 1 March 2014.
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