Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)
Schedule 3 Other amendments
Part 3 Family assistance clean energy payments
A New Tax System (Family Assistance) (Administration) Act 1999
67 Subsection 105B(2)
Repeal the subsection, substitute:
(2) The consequences in subsection (2A) apply:
(a) once one of the following applies in that quarter:
(i) the individual ceases to be entitled to be paid family tax benefit under the determination;
(ii) a revocation of the election takes effect;
(iii) the election ceases to be in force under subsection 58A(3A) of the Family Assistance Act; or
(b) otherwise - after the end of that quarter.
(2A) The consequences are:
(a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination; and
(b) the Secretary must exercise the power conferred by subsection 105(1) to review the determination; and
(c) the review must be done by assuming that:
(i) Division 2B of Part 4 of Schedule 1 to the Family Assistance Act and Division 2AA of Part 5 of that Schedule applied in relation to those days; and
(ii) the election was not in force on those days.
Note: Those Divisions deal with clean energy supplement (Part A) and clean energy supplement (Part B).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).