2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 (Families, Housing, Community Services and Indigenous Affairs) A Bill for an Act to amend the law relating to family assistance, and for related purposes [Page Break] 1 Short title ............................................................................................ 1 2 Commencement .................................................................................. 1 3 Schedule(s) ......................................................................................... 2 Schedule 1--Continuous adjustme nt of rate of family tax benefit by instalme nt 3 A New Tax System (Family Assistance) (Administration) Act 1999 3 Schedule 2--Non-payment of family tax benefit for non-lodgme nt of tax returns 6 A New Tax System (Family Assistance) (Administration) Act 1999 6 Schedule 3--Information sharing 15 A New Tax System (Family Assistance) (Administration) Act 1999 15 i Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 2 family assistance, and for related purposes 3 The Parliament of Australia enacts: 4 1 Short title 5 This Act may be cited as the Family Assistance Amendment 6 (Further 2008 Budget Measures) Act 2009. 7 2 Commence ment 8 (1) Each provision of this Act specified in column 1 of the table 9 commences, or is taken to have commenced, in accordance with 10 column 2 of the table. Any other statement in column 2 has effect 11 according to its terms. 12 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1 1 Ju ly 2009. 1 Ju ly 2009 3. Schedule 2, 1 Ju ly 2009. 1 Ju ly 2009 items 1 to 3 4. Schedule 2, 1 Ju ly 2010. 1 Ju ly 2010 items 4 to 6 5. Schedule 2, 1 Ju ly 2009. 1 Ju ly 2009 item 7 6. Schedule 2, 1 Ju ly 2010. 1 Ju ly 2010 item 8 7. Schedule 3 1 Ju ly 2009. 1 Ju ly 2009 1 Note: This table relates only to the provisions of this Act as originally 2 passed by both Houses of the Parliament and assented to. It will not be 3 expanded to deal with provisions inserted in this Act after assent. 4 (2) Column 3 of the table contains additional information that is not 5 part of this Act. Information in this column may be added to or 6 edited in any published version of this Act. 7 3 Schedule(s) 8 Each Act that is specified in a Schedule to this Act is amended or 9 repealed as set out in the applicable items in the Schedule 10 concerned, and any other item in a Schedule to this Act has effect 11 according to its terms. 12 2 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 Schedule 1--Continuous adjustment of rate of 2 family tax benefit by instalment 3 4 A New Tax System (Family Assistance) (Administration) Act 5 1999 6 1 After section 31D 7 Insert: 8 31E Continuous adjustment of daily rate of family tax benefit 9 payable by instalment 10 (1) This section applies if: 11 (a) a determination is in force in an income year under which a 12 claimant is entitled to be paid family tax benefit by 13 instalment; and 14 (b) one of the following applies: 15 (i) a variation of the determination under subsection 16 31A(1) has effect on a day in the income year that is 17 after 1 July; 18 (ii) a variation of the determination under subsection 19 31B(1) has effect on a day in the income year that is 20 after 1 July; 21 (iii) a variation of the determination under subsection 22 31C(1) has effect on a day in the income year that is 23 after 1 July; 24 (iv) a variation of the determination under subsection 25 31D(1) has effect on a day in the income year that is 26 after 1 July; 27 (v) on a day in the income year, the claimant provides the 28 Secretary with a revised estimate of the claimant's 29 adjusted taxable income for the income year that does 30 not result in a variation of the determination under 31 subsection 31A(1); 32 (vi) on a day in the income year that is after 1 July, the 33 Secretary makes a revised estimate of the claimant's 34 maintenance income that does not result in a variation 35 of the determination under subsection 31B(1). Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 3 [Page Break] 1 (2) The Secretary must apply the following method statement to work 2 out if there is a daily overpayment rate: 3 Method statement 4 Step 1. Work out the total amount of family tax benefit the 5 claimant is or was entitled to be paid during the period 6 beginning at the start of the income year and ending at 7 the end of the day before the applicable day. 8 Step 2. Work out the total amount of family tax benefit the 9 claimant would have been entitled to be paid during that 10 period if the claimant's rate of family tax benefit were 11 calculated using: 12 (a) if subparagraph (1)(b)(i) applies--the revised 13 estimate concerned; or 14 (b) if subparagraph (1)(b)(ii) applies--the revised 15 estimate concerned; or 16 (c) if subparagraph (1)(b)(iii) applies--the indexed 17 estimate concerned; or 18 (d) if subparagraph (1)(b)(iv) applies--the indexed 19 actual income concerned; or 20 (e) if subparagraph (1)(b)(v) applies--the revised 21 estimate concerned; or 22 (f) if subparagraph (1)(b)(vi) applies--the revised 23 estimate concerned. 24 Step 3. Take the amount worked out at step 2 away from the 25 amount worked out at step 1. 26 Step 4. If the amount worked out at step 3 is greater than zero, 27 work out the number of days during the period beginning 28 on the applicable day and ending at the end of the last 29 day in the income year. 4 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 Step 5. Work out the daily overpayment rate by dividing the 2 amount worked out at step 3 by the number of days 3 worked out at step 4. 4 (3) If there is a daily overpayment rate, the Secretary must vary the 5 determination so that the claimant's daily rate of family tax benefit 6 for the period beginning on the applicable day and ending at the 7 end of the last day in the income year is reduced (but not below nil) 8 by that daily overpayment rate. 9 (4) This section may have more than one application in relation to the 10 claimant during the income year. 11 (5) In this section: 12 applicable day means: 13 (a) if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies--the day on 14 which the variation concerned has effect; and 15 (b) if subparagraph (1)(b)(v) or (vi) applies--the first day of the 16 instalment period in which the Secretary applies the method 17 statement because of that subparagraph applying. 18 2 Application 19 (1) Subparagraphs 31E(1)(b)(i) to (iv) of the A New Tax System (Family 20 Assistance) (Administration) Act 1999, as inserted by this Act, apply in 21 relation to variations made under subsection 31A(1), 31B(1), 31C(1) or 22 31D(1) of that Act on or after the commencement of this item 23 (regardless of whether the determination referred to in paragraph 24 31E(1)(a) of that Act was made before, on or after that 25 commencement). 26 (2) Subparagraphs 31E(1)(b)(v) and (vi) of the A New Tax System (Family 27 Assistance) (Administration) Act 1999, as inserted by this Act, apply in 28 relation to revised estimates provided or made on or after the 29 commencement of this item (regardless of whether the determination 30 referred to in paragraph 31E(1)(a) of that Act was made before, on or 31 after that commencement). 32 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 5 [Page Break] 1 Schedule 2--Non-payment of family tax 2 benefit for non-lodgment of tax returns 3 4 A New Tax System (Family Assistance) (Administration) Act 5 1999 6 1 Subsection 23(6) 7 After "subject to", insert "Subdivision CA of this Division,". 8 2 Subsection 24(4) 9 After "subject to", insert "Subdivision CA of this Division,". 10 3 After Subdivision C of Division 1 of Part 3 11 Insert: 12 Subdivision CA--Non-payment of family tax benefit for 13 non-lodgment of tax returns 14 32AA Non-payment of family tax benefit for non-lodgment of tax 15 returns 16 If the Secretary varies a determination under subsection 28(2) in 17 relation to a claimant, the Secretary must not make a payment of 18 family tax benefit (worked out on the basis referred to in 19 subsection 20(1), (2A) or (3)) to: 20 (a) the claimant during a prohibited period for the claimant (see 21 section 32AB); and 22 (b) the claimant's partner (if any) (the relevant partner) 23 mentioned in subparagraph 28(1)(b)(iii) during a prohibited 24 period for that partner (see section 32AC). 25 32AB Prohibited periods for claimant 26 First kind of prohibited period 27 (1) There is a prohibited period for the claimant if: 6 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 (a) the claimant was required to lodge an income tax return for 2 the cancellation income year concerned but the claimant has 3 not done so by the end of the grace period; or 4 (b) the claimant and the relevant partner are members of the 5 same couple at the end of the grace period, and that partner 6 was required to lodge an income tax return for the 7 cancellation income year concerned but has not done so by 8 the end of the grace period. 9 Note: For relevant partner see section 32AA. For grace period see 10 subsection (8). 11 (2) The prohibited period referred to in subsection (1): 12 (a) begins on the day after the end of the grace period; and 13 (b) ends when subsection (3), (4) or (7) applies (whichever 14 occurs first). 15 (3) This subsection applies if: 16 (a) if the claimant was required to lodge an income tax return for 17 the cancellation income year concerned--the claimant lodges 18 or has lodged the return; and 19 (b) if the relevant partner was required to lodge an income tax 20 return for the cancellation income year concerned--that 21 partner lodges or has lodged the return. 22 (4) This subsection applies if: 23 (a) the claimant and the relevant partner cease to be members of 24 the same couple at any time after the end of the grace period; 25 and 26 (b) if the claimant was required to lodge an income tax return for 27 the cancellation income year concerned--the claimant lodges 28 or has lodged the return. 29 Second kind of prohibited period 30 (5) There is a prohibited period for the claimant if: 31 (a) the claimant and the relevant partner cease to be members of 32 the same couple on or after the day the variation mentioned 33 in section 32AA is made; and 34 (b) the claimant and that partner become members of the same 35 couple again on a day (the applicable day) that is after the 36 end of the period applicable under paragraph (a) of the 37 definition of grace period in subsection (8); and Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 7 [Page Break] 1 (c) that partner was required to lodge an income tax return for 2 the cancellation income year concerned but has not done so 3 by the applicable day. 4 (6) The prohibited period referred to in subsection (5): 5 (a) begins on the day determined by the Secretary (which must 6 not be earlier than the applicable day); and 7 (b) ends when: 8 (i) the relevant partner lodges an income tax return for the 9 cancellation income year concerned; or 10 (ii) the claimant and the relevant partner cease to be 11 members of the same couple again; or 12 (iii) subsection (7) applies; 13 whichever occurs first. 14 Prohibited period may end in special circumstances 15 (7) This subsection applies if the Secretary, by writing, determines that 16 the prohibited period concerned ends. The Secretary may make the 17 determination only if the Secretary is satisfied that there are special 18 circumstances that justify the Secretary doing so. 19 Grace period 20 (8) In this section: 21 grace period means: 22 (a) the period of 75 days, or such longer period as the Secretary 23 determines under subsection (9), beginning on the day the 24 variation mentioned in section 32AA is made; or 25 (b) if subsection (7) has applied in relation to a previous 26 prohibited period--the period of 14 days, or such longer 27 period as the Secretary determines under subsection (9), 28 beginning on the day the determination mentioned in 29 subsection (7) is made. 30 Note: The effect of paragraph (b) of the definition is that there may be 31 another prohibited period for the claimant under subsection (1). 32 (9) The Secretary may, by writing, determine a period for the purposes 33 of paragraph (a) or (b) of the definition of grace period in 34 subsection (8) if the Secretary is satisfied that there are special 35 circumstances that justify the Secretary doing so. 8 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 Determinations are not legislative instruments 2 (10) A determination made under paragraph (6)(a) or subsection (7) or 3 (9) is not a legislative instrument. 4 32AC Prohibited periods for relevant partne r 5 First kind of prohibited period 6 (1) There is a prohibited period for the relevant partner if: 7 (a) the claimant and that partner are members of the same couple 8 at the end of the grace period; and 9 (b) either or both of the following apply: 10 (i) the claimant was required to lodge an income tax return 11 for the cancellation income year concerned but has not 12 done so by the end of the grace period; 13 (ii) that partner was required to lodge an income tax return 14 for the cancellation income year concerned but has not 15 done so by the end of the grace period. 16 Note: For relevant partner see section 32AA. For grace period see 17 subsection (10). 18 (2) The prohibited period referred to in subsection (1): 19 (a) begins on the day after the end of the grace period; and 20 (b) ends when subsection (3), (4) or (9) applies (whichever 21 occurs first). 22 (3) This subsection applies if: 23 (a) if that partner was required to lodge an income tax return for 24 the cancellation income year concerned--that partner lodges 25 or has lodged the return; and 26 (b) if the claimant was required to lodge an income tax return for 27 the cancellation income year concerned--the claimant lodges 28 or has lodged the return. 29 (4) This subsection applies if the claimant and that partner cease to be 30 members of the same couple at any time after the end of the grace 31 period. 32 Second kind of prohibited period 33 (5) There is a prohibited period for the relevant partner if: Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 9 [Page Break] 1 (a) the claimant and that partner cease to be members of the 2 same couple on or after the day the variation mentioned in 3 section 32AA is made; and 4 (b) the claimant and that partner become members of the same 5 couple again on a day (the applicable day) that is after the 6 end of the period applicable under paragraph (a) of the 7 definition of grace period in subsection (10); and 8 (c) either or both of the following apply: 9 (i) the claimant was required to lodge an income tax return 10 for the cancellation income year concerned but has not 11 done so by the applicable day; 12 (ii) that partner was required to lodge an income tax return 13 for the cancellation income year concerned but has not 14 done so by the applicable day. 15 (6) The prohibited period referred to in subsection (5): 16 (a) begins on the day determined by the Secretary (which must 17 not be earlier than the applicable day); and 18 (b) ends when subsection (7), (8) or (9) applies (whichever 19 occurs first). 20 (7) This subsection applies if: 21 (a) if that partner was required to lodge an income tax return for 22 the cancellation income year concerned--that partner lodges 23 or has lodged the return; and 24 (b) if the claimant was required to lodge an income tax return for 25 the cancellation income year concerned--the claimant lodges 26 or has lodged the return. 27 (8) This subsection applies if the claimant and that partner cease to be 28 members of the same couple again. 29 Prohibited period may end in special circumstances 30 (9) This subsection applies if the Secretary, by writing, determines that 31 the prohibited period concerned ends. The Secretary may make the 32 determination only if the Secretary is satisfied that there are special 33 circumstances that justify the Secretary doing so. 34 Grace period 35 (10) In this section: 10 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 grace period means: 2 (a) the period of 75 days, or such longer period as the Secretary 3 determines under subsection (11), beginning on the day the 4 variation mentioned in section 32AA is made; or 5 (b) if subsection (9) has applied in relation to a previous 6 prohibited period--the period of 14 days, or such longer 7 period as the Secretary determines under subsection (11), 8 beginning on the day the determination mentioned in 9 subsection (9) is made. 10 Note: The effect of paragraph (b) of the definition is that there may be 11 another prohibited period for the relevant partner under subsection (1). 12 (11) The Secretary may, by writing, determine a period for the purposes 13 of paragraph (a) or (b) of the definition of grace period in 14 subsection (10) if the Secretary is satisfied that there are special 15 circumstances that justify the Secretary doing so. 16 Determinations are not legislative instruments 17 (12) A determination made under paragraph (6)(a) or subsection (9) or 18 (11) is not a legislative instrument. 19 32AD Prohibited periods for ne w partner 20 If: 21 (a) on or after the day the variation mentioned in section 32AA 22 is made, the claimant becomes a member of a couple and the 23 claimant's partner (the new partner) is not the relevant 24 partner; and 25 (b) the claimant was required to lodge an income tax return for 26 the cancellation income year concerned but has not done so 27 when the claimant becomes a member of that couple; 28 then, during a prohibited period for the claimant and while the 29 claimant and the new partner are members of the same couple, the 30 Secretary must not make a payment of family tax benefit (worked 31 out on the basis referred to in subsection 20(1), (2A) or (3)) to the 32 new partner. 33 Note: For relevant partner see section 32AA. 34 4 Section 32AA 35 Before "If", insert "(1)". Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 11 [Page Break] 1 5 At the end of section 32AA 2 Add: 3 (2) This section is subject to section 32AE. 4 6 At the end of Subdivision CA of Division 1 of Part 3 5 Add: 6 32AE Non-entitlement to payment of family tax benefit afte r 3 7 variations under s ubsection 28(2) 8 (1) This section applies if 3 variations under subsection 28(2) have 9 been made in relation to a claimant. 10 Claimant 11 (2) The claimant is not entitled to be paid family tax benefit (worked 12 out on the basis referred to in subsection 20(1), (2A) or (3)) in 13 respect of a period in which either or both of the following apply: 14 (a) if the claimant was required to lodge an income tax return for 15 one or more of the cancellation income years concerned--the 16 claimant has not lodged each of those returns; 17 (b) if the claimant is a member of a couple and the claimant's 18 partner is a relevant partner in relation to one or more of the 19 cancellation income years concerned and that partner was 20 required to lodge an income tax return for one or more of 21 those years--that partner has not lodged each of those 22 returns. 23 Note: For relevant partner see section 32AA. 24 Partner 25 (3) If the claimant is a member of a couple, the claimant's partner is 26 not entitled to be paid family tax benefit (worked out on the basis 27 referred to in subsection 20(1), (2A) or (3)) in respect of a period in 28 which either or both of the following apply: 29 (a) if the claimant was required to lodge an income tax return for 30 one or more of the cancellation income years concerned--the 31 claimant has not lodged each of those returns; 32 (b) if the claimant's partner is a relevant partner in relation to 33 one or more of the cancellation income years concerned and 12 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 that partner was required to lodge an income tax return for 2 one or more of those years--that partner has not lodged each 3 of those returns. 4 7 Application--amendment commencing on 1 July 2009 5 (1) The amendment made by item 3 applies in relation to a variation made 6 under subsection 28(2) of the A New Tax System (Family Assistance) 7 (Administration) Act 1999 before, on or after the commencement of that 8 item (regardless of whether the determination being varied was made 9 before, on or after that commencement). 10 (2) However, subitem (1) does not apply in relation to a variation made 11 before the commencement of this item if each person mentioned in 12 subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) 13 (Administration) Act 1999 and required to lodge an income tax return 14 for the cancellation income year concerned had lodged the return before 15 that commencement. 16 (3) In relation to a variation made before the commencement of this item to 17 which subitem (1) applies, the period referred to in paragraph (a) of the 18 definition of grace period in subsection 32AB(8) or 32AC(10) of the A 19 New Tax System (Family Assistance) (Administration) Act 1999 is taken 20 to begin on 1 July 2009 (instead of the day the variation is made). 21 8 Application--amendment commencing on 1 July 2010 22 (1) The amendment made by item 6 applies in relation to a variation made 23 under subsection 28(2) of the A New Tax System (Family Assistance) 24 (Administration) Act 1999 before, on or after the commencement of that 25 item (regardless of whether the determination being varied was made 26 before, on or after that commencement). 27 (2) However, subitem (1) does not affect a person's entitlement to be paid 28 family tax benefit before that commencement. 29 (3) If more than 3 variations had been made before the commencement of 30 this item in relation to a claimant, section 32AE of the A New Tax 31 System (Family Assistance) (Administration) Act 1999, as inserted by 32 this Act, applies in relation to all of those variations (instead of 3 of 33 those variations). 34 (4) Subitems (1) and (3) do not apply in relation to a variation made before 35 the commencement of this item if each person mentioned in Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 13 [Page Break] 1 subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) 2 (Administration) Act 1999 and required to lodge an income tax return 3 for the cancellation income year concerned had lodged the return before 4 that commencement. 5 14 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 Schedule 3--Information sharing 2 3 A New Tax System (Family Assistance) (Administration) Act 4 1999 5 1 Subsections 154A(2), (3) and (4) 6 Repeal the subsections, substitute: 7 (2) The Secretary may provide to the Commissioner of Taxation a 8 record (the designated TFN record) of an individual's tax file 9 number for the purpose of being informed by the Commissioner of 10 amounts included in the individual's adjusted taxable income for a 11 specified income year. 12 Note: The tax file number must first have been provided to the Secretary as 13 described in subsection (1). 14 (3) The Secretary may later give written notice to the Commissioner 15 that the Secretary understands that the individual is not required to 16 lodge an income tax return for that income year. 17 (4) A notice under subsection (3) may include a record of the 18 individual's tax file number. The Commissioner must destroy that 19 record when it is no longer needed for the purpose of the notice. 20 (5) If the Commissioner works out amounts included in the 21 individual's adjusted taxable income for that income year, the 22 Commissioner may disclose to the Secretary: 23 (a) particulars of those amounts; and 24 (b) the individual's tax file number. 25 (6) The Commissioner must destroy the designated TFN record 3 26 years after the end of that income year, unless during those 3 years: 27 (a) the Commissioner has not disclosed particulars of the 28 individual's adjusted taxable income for that income year 29 under subsection (5); and 30 (b) the Commissioner has not received a notice under 31 subsection (3) that the Secretary understands that the 32 individual is not required to lodge an income tax return for 33 that income year. Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 15 [Page Break] 1 (7) If the Commissioner is not required to destroy the designated TFN 2 record under subsection (6), the Commissioner must do so if and 3 when the Commissioner later: 4 (a) discloses particulars of the individual's adjusted taxable 5 income for that income year under subsection (5); or 6 (b) receives a notice under subsection (3) that the Secretary 7 understands that the individual is not required to lodge an 8 income tax return for that income year. 9 Note: The heading to section 154A is replaced by the heading "Getting details of adjusted 10 taxable income". 11 2 After section 154A 12 Insert: 13 154B Providing information to assist debt recovery 14 (1) The Secretary may provide to the Commissioner of Taxation: 15 (a) a record of an individual's tax file number to which 16 subsection 154A(1) applies; and 17 (b) details relating to an individual's entitlement, or 18 non-entitlement, to family assistance; 19 for one of the purposes mentioned in subsection (2). 20 (2) The purposes are as follows: 21 (a) to assist the Commissioner act under section 87 (applying tax 22 refund to family assistance debt) in relation to a debt owed by 23 an individual; 24 (b) to assist the Commissioner act under section 93 (applying tax 25 refund to another person's family assistance debt) in relation 26 to a debt owed by an individual; 27 (c) to assist the payment of deductions to the Commissioner 28 under section 225; 29 (d) if details relating to an individual's entitlement to an amount 30 of family assistance (other than child care benefit) are 31 provided under paragraph (1)(b)--to assist the Commissioner 32 set off under section 226 the whole or a part of that 33 entitlement. 34 (3) The Commissioner must destroy the Commissioner's record of the 35 tax file number provided under subsection (1) when the number is 36 no longer needed for the purpose for which it was provided. 16 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 [Page Break] 1 3 Application 2 (1) Section 154A of the A New Tax System (Family Assistance) 3 (Administration) Act 1999 (as amended by this Schedule) applies in 4 relation to a record of a tax file number provided under subsection 5 154A(2) of that Act: 6 (a) during the period starting on 1 July 2006 and ending 7 immediately before the commencement of this Schedule (the 8 pre-commencement period); or 9 (b) on or after the commencement of this Schedule. 10 (2) For the purposes of the application of section 154A of the A New Tax 11 System (Family Assistance) (Administration) Act 1999 (as amended by 12 this Schedule) to a record provided during the pre-commencement 13 period, the record so provided is the designated TFN record. 14 4 Transitional--providing TFN record again if income details 15 yet to be provided for past income years 16 (1) This item applies if, before the commencement of this Schedule: 17 (a) the Commissioner of Taxation destroyed the Commissioner's 18 record of an individual's tax file number provided under 19 section 154A of the A New Tax System (Family Assistance) 20 (Administration) Act 1999 for an income year; and 21 (b) the Commissioner did not provide the Secretary with 22 particulars of the individual's taxable income for that income 23 year. 24 Secretary may provide the TFN record again 25 (2) The Secretary may provide the individual's tax file number to the 26 Commissioner under subsection 154A(2) of the A New Tax System 27 (Family Assistance) (Administration) Act 1999 (as amended by this 28 Schedule) for that income year. 29 Modification to normal rules if TFN record provided again 30 (3) Section 154A of the A New Tax System (Family Assistance) 31 (Administration) Act 1999 (as amended by this Schedule) applies in 32 relation to a tax file number so provided as if subsections 154A(6) and 33 (7) of that Act were replaced with the following: Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009 17 [Page Break] 1 "(6) The Commissioner must destroy the designated TFN record if and 2 when the Commissioner later: 3 (a) discloses particulars of the individual's adjusted taxable 4 income for that income year under subsection (5); or 5 (b) receives a notice under subsection (3) that the Secretary 6 understands that the individual is not required to lodge an 7 income tax return for that income year.". 18 Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009 No. , 2009