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This is a Bill, not an Act. For current law, see the Acts databases.
2002-2003-2004
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Family
Assistance Legislation Amendment (More Help for Families—One-off Payments)
Bill 2004
No. ,
2004
(Family and Community
Services)
A Bill for an Act to provide for
one-off payments to families and carers, and for related
purposes
Contents
Part 1—Main
amendments 3
A New Tax System (Family Assistance) Act
1999 3
A New Tax System (Family Assistance) (Administration) Act
1999 6
Part 2—Related
amendments 10
Income Tax Assessment Act
1936 10
Income Tax Assessment Act
1997 10
Social Security Act
1991 11
Part 1—Main
amendments 12
Social Security Act
1991 12
Social Security (Administration) Act
1999 16
Part 2—Related
amendments 17
Income Tax Assessment Act
1936 17
Income Tax Assessment Act
1997 17
A Bill for an Act to provide for one-off payments to
families and carers, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Family Assistance Legislation Amendment
(More Help for Families—One-off Payments) Act 2004.
This Act commences on the day on which it receives the Royal
Assent.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
A New Tax System (Family
Assistance) Act 1999
1 Subsection 3(1)
Insert:
one-off payment to families means a payment to which an
individual is entitled under section 86.
2 After Part 4
Insert:
(1) An individual (the entitled individual) is entitled to a
one-off payment to families if subsection (2), (3) or (4) applies to the
individual.
(2) This subsection applies to the individual if:
(a) on 11 May 2004, a determination under subsection 16(2) of the
Family Assistance Administration Act was in force in respect of the individual
as a claimant; and
(b) the daily rate (the applicable section 16 rate) of
family tax benefit that was determined in the determination and applicable to
11 May 2004 consisted of or included a Part A rate greater than
nil.
(3) This subsection applies to the individual (the
recipient) if the recipient has been paid one or more instalments
of youth allowance in relation to which the following conditions are
satisfied:
(a) the instalment was in respect of a period that included 11 May
2004;
(b) the instalment was of another individual who, on 11 May 2004, was
under 18 years of age and was not independent (within the meaning of
Part 3.5 of the Social Security Act 1991);
(c) the instalment was paid to the recipient:
(i) on behalf of the other individual in accordance with subsection 45(1)
of the Social Security (Administration) Act 1999; or
(ii) as payment nominee in accordance with Part 3A of the Social
Security (Administration) Act 1999.
(4) This subsection applies to the individual if:
(a) neither of subsections (2) and (3) applies to the individual;
and
(b) on 11 May 2004, a determination under section 17 of the
Family Assistance Administration Act was in force in respect of the individual
as a claimant; and
(c) the determination determined a daily rate of family tax benefit for
the whole, or part, of the 2002-03 income year that consisted of or included a
Part A rate greater than nil.
The rate applicable to the last day in the 2002-03 income year in relation
to which the determination determined a daily rate as mentioned in
paragraph (c) is the applicable section 17
rate.
Each of the following is an eligible child in relation to
the entitled individual:
(a) if subsection 86(2) applies to the entitled individual (whether or not
subsection 86(3) also applies)—each FTB child taken into account in
determining the applicable section 16 rate;
(b) if subsection 86(3) applies to the entitled individual (whether or not
subsection 86(2) also applies)—the other individual, or each other
individual, referred to in paragraph 86(3)(b);
(c) if subsection 86(4) applies to the entitled individual—each FTB
child taken into account in determining the applicable section 17
rate.
Add together the amounts applicable under this section for each eligible
child
(1) The amount of the one-off payment to the entitled individual is
worked out by adding together the amounts applicable under this section for each
eligible child.
Amount is $600 unless another subsection applies
(2) Subject to this section, the amount applicable for an eligible child
is $600.
Reduced amount if applicable section 16 or 17 rate took account of
a subsection 59(1) percentage determination
(3) If the applicable section 16 rate, or the applicable
section 17 rate, took account of a determination under subsection 59(1) of
a particular percentage in relation to an eligible child covered by paragraph
87(a) or (c), the amount applicable for the eligible child is that percentage of
$600.
Reduced amount if applicable section 16 or 17 rate took account of
a section 28 percentage determination
(4) If the applicable section 16 rate, or the applicable
section 17 rate, took account of a determination under section 28 of a
particular percentage in relation to one or more FTB children (being an eligible
child or eligible children)—the amount applicable for the eligible child,
or for each of those eligible children, is:
(a) unless paragraph (b) applies—that percentage of $600;
or
(b) if subsection (3) also applies in relation to the eligible
child—that percentage of the amount worked out under subsection (3)
for the eligible child.
Reduced amount if applicable section 17 rate took account of a
section 29 percentage determination
(5) If the applicable section 17 rate took account of a determination
under section 29 of a particular percentage in relation to one or more FTB
children (being an eligible child or eligible children)—the amount
applicable for the eligible child, or for each of those eligible children,
is:
(a) unless paragraph (b) applies—that percentage of $600;
or
(b) if subsection (3) also applies in relation to the eligible
child—that percentage of the amount worked out under subsection (3)
for the eligible child.
A New Tax System (Family
Assistance) (Administration) Act 1999
3 After Division 4 of
Part 3
Insert:
If an individual is entitled to a one-off payment to families, the
Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on
which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: The individual does not have to make a claim for the
payment.
4 At the end of subsection
66(1)
Add:
; (g) one-off payment to families.
5 Section 70
After “family assistance”, insert “or one-off payment to
families”.
6 After section 71H
Insert:
(1) This section applies in relation to an individual (the
recipient) who has been paid a one-off payment to families
(the relevant payment).
What determinations are relevant?
(2) Each of the following is a relevant determination in
relation to the recipient:
(a) if the relevant payment was made because, at that time, subsection
86(2) of the Family Assistance Act applied to the recipient (whether or not it
was also made because subsection 86(3) of that Act also applied)—the
determination referred to in paragraph 86(2)(a) of the Family Assistance
Act;
(b) if the relevant payment was made because, at that time, subsection
86(3) of the Family Assistance Act applied to the recipient (whether or not it
was also made because subsection 86(2) also applied)—a determination made
under Part 3 of the Social Security (Administration) Act 1999
because of which the, or an, instalment that satisfied paragraphs 86(3)(a),
(b) and (c) of the Family Assistance Act was paid;
(c) if the relevant payment was made because, at that time, subsection
86(4) of the Family Assistance Act applied to the recipient—the
determination referred to in paragraph 86(4)(b) of the Family Assistance
Act.
Situation in which whole amount is a debt
(3) If:
(a) after the relevant payment was made to the recipient, a relevant
determination in relation to the recipient, at least so far as it relates
to:
(i) 11 May 2004 (if the relevant determination is covered by
paragraph (2)(a) or (b)); or
(ii) all or part of the 2002-03 income year (if the relevant determination
is covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded
by another determination; and
(b) the decision to change, revoke, set aside or supersede the relevant
determination is or was made for the reason, or for reasons including the
reason, that the following person knowingly made a false or misleading
statement, or knowingly provided false information:
(i) unless subparagraph (ii) applies—the recipient;
or
(ii) if the relevant determination is covered by
paragraph (2)(b)—the other individual, or one of the other
individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act;
and
(c) had the change, revocation, setting aside or superseding occurred on
or before 11 May 2004, the relevant payment would not have been
made;
the amount of the relevant payment is a debt due to the Commonwealth by the
recipient.
Situation in which part of amount is a debt
(4) If:
(a) after the relevant payment was made to the recipient, a relevant
determination in relation to the recipient, at least so far as it relates
to:
(i) 11 May 2004 (if the relevant determination is covered by
paragraph (2)(a) or (b)); or
(ii) all or part of the 2002-03 income year (if the relevant determination
was covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded
by another determination; and
(b) the decision to change, revoke, set aside or supersede the relevant
determination is or was made for the reason, or for reasons including the
reason, that the following person knowingly made a false or misleading
statement, or knowingly provided false information:
(i) unless subparagraph (ii) applies—the recipient;
or
(ii) if the relevant determination is covered by
paragraph (2)(b)—the other individual, or one of the other
individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act;
and
(c) had the change, revocation, setting aside or superseding occurred on
or before 11 May 2004, the amount of the relevant payment would have been
reduced;
the amount by which the relevant payment would have been reduced is a debt
due to the Commonwealth by the recipient.
7 Paragraph 74(a)
After “family assistance”, insert “or one-off payment to
families”.
8 Subsection 82(3) (paragraph (a) of the
definition of debt)
After “71H,”, insert “71I,”.
9 Subsection 93A(6) (at the end of the definition of
family assistance payment)
Add:
; or (c) a payment of one-off payment to families.
10 Paragraph 106(3)(c)
After “to family assistance”, insert “or one-off payment
to families”.
11 Subsection 109D(4)
After “family assistance” (first occurring), insert “, or
of one-off payment to families,”.
12 Paragraph 109D(5)(a)
After “family assistance”, insert “ or one-off payment to
families”.
13 Section 219TA (at the end of the definition
of relevant benefit)
Add:
; or (i) one-off payment to families.
Income Tax Assessment Act
1936
14 Subsection 159J(6) (paragraph (ac) of the
definition of separate net income)
Omit “or maternity immunisation allowance”, substitute “,
maternity immunisation allowance or one-off payment to
families”.
15 Subsection 159J(6) (after paragraph (ac) of
the definition of separate net income)
Insert:
(aca) does not include payments to families under the scheme determined
under Schedule 3 to the Family Assistance Legislation Amendment (More
Help for Families—One-off Payments) Act 2004; and
Income Tax Assessment Act
1997
16 Section 11-15 (at the end of the table item
headed “family assistance”)
Add:
|
one-off payment to families |
52-150 |
|
payments to families under the scheme determined under Schedule 3 to
the Family Assistance Legislation Amendment (More Help for
Families—One-off Payments) Act 2004 |
52-150 |
17 Section 52-150
Omit “or maternity immunisation allowance”, substitute “,
maternity immunisation allowance or one-off payment to
families”.
18 At the end of
section 52-150
Add:
(2) Payments to families under the scheme determined under Schedule 3
to the Family Assistance Legislation Amendment (More Help for
Families—One-off Payments) Act 2004 are exempt from income
tax.
19 After paragraph 8(8)(j)
Insert:
(jaa) a payment of family assistance, or of one-off payment to families,
under the Family Assistance Act;
(jab) a payment under the scheme determined under Schedule 3 to the
Family Assistance Legislation Amendment (More Help for Families—One-off
Payments) Act 2004;
1 After Part 2.5
Insert:
A person (the qualified person) is qualified for a one-off
payment to carers (carer payment related) if the person has been paid an
instalment of carer payment in respect of a period that includes 11 May
2004.
Note: The person may also be qualified for a one-off payment
to carers (carer allowance related) under Part 2.19A.
The amount of the one-off payment to the qualified person is
$1000.
Note: The amount is $1000, regardless of the number of
people for whom the qualified person provides care.
2 After Part 2.19
Insert:
(1) A person (the qualified person) is qualified for a
one-off payment to carers (carer allowance related) if the following conditions
are satisfied in relation to one or more instalments of carer allowance that
have been paid to the person:
(a) the instalment was in respect of a period that included 11 May
2004;
(b) the reason why the instalment covered 11 May 2004 was not only
because of clause 16 or 17 of Schedule 2 to the Social Security
(Administration) Act 1999.
(2) For the purposes of this Part, the instalment, or each instalment, in
relation to which paragraphs (1)(a) and (b) are satisfied is a
qualifying instalment.
Note: The person may also be qualified for a one-off payment
to carers (carer payment related) under Part 2.5A.
(1) Subject to subsection (2), each person to whose care a qualifying
instalment relates is an eligible care receiver in relation to the
qualified person.
(2) If subsection 953(2) applied in relation to a qualifying instalment,
the 2 disabled children to whom the instalment relates are to be treated as if
they were a single eligible care receiver in relation to the
qualified person.
Add together the amounts applicable under this section for each eligible
care receiver
(1) The amount of the one-off payment to the qualified person is worked
out by adding together the amounts applicable under this section for each
eligible care receiver.
Amount is $600 unless subsection (3) applies
(2) Subject to subsection (3), the amount applicable for an eligible
care receiver is $600.
Reduced amount if instalment rate took account of a subsection 981(1)
determination
(3) If the rate at which a qualifying instalment was paid took account of
a determination under subsection 981(1) of a particular share (being a
percentage or proportion) in relation to an eligible care receiver, the amount
applicable for the eligible care receiver is that share of $600.
3 After section 1223AB
Insert:
(1) This section applies in relation to an individual (the
recipient) who has been paid a payment (the relevant
payment) of:
(a) one-off payment to carers (carer payment related); or
(b) one-off payment to carers (carer allowance related).
What determinations are relevant?
(2) If the relevant payment is a payment of one-off payment to carers
(carer payment related), a relevant determination is a
determination made under Part 3 of the Social Security
(Administration) Act 1999 because of which the instalment referred to in
section 247 was paid.
(3) If the relevant payment is a payment of one-off payment to carers
(carer allowance related), a relevant determination is a
determination made under Part 3 of the Social Security
(Administration) Act 1999 because of which the, or an, instalment that
satisfied paragraphs 992N(1)(a) and (b) was paid.
Situation in which whole amount is a debt
(4) If:
(a) after the relevant payment was made to the recipient, a relevant
determination in relation to the recipient, at least so far as it relates to
11 May 2004 or a period that includes 11 May 2004, is or was (however
described) changed, revoked, set aside, or superseded by another determination;
and
(b) the decision to change, revoke, set aside or supersede the relevant
determination is or was made for the reason, or for reasons including the
reason, that the recipient knowingly made a false or misleading statement, or
knowingly provided false information; and
(c) had the change, revocation, setting aside or superseding occurred on
or before 11 May 2004, the relevant payment would not have been
made;
the amount of the relevant payment is a debt due to the Commonwealth by the
recipient.
Situation in which part of amount is a debt
(5) If:
(a) after the relevant payment was made to the recipient, a relevant
determination in relation to the recipient, at least so far as it relates to
11 May 2004 or a period that includes 11 May 2004, is or was (however
described) changed, revoked, set aside, or superseded by another determination;
and
(b) the decision to change, revoke, set aside or supersede the relevant
determination is or was made for the reason, or for reasons including the
reason, that the recipient knowingly made a false or misleading statement, or
knowingly provided false information; and
(c) had the change, revocation, setting aside or superseding occurred on
or before 11 May 2004, the amount of the relevant payment would have been
reduced;
the amount by which the relevant payment would have been reduced is a debt
due to the Commonwealth by the recipient.
Other provisions under which debts arise generally do not apply in
relation to one-off payment to carers
(6) Apart from section 1224AA, the other provisions of this Part
under which debts arise do not apply in relation to payments of one-off payment
to carers (carer payment related) or one-off payment to carers (carer allowance
related).
Social Security
(Administration) Act 1999
4 After section 12A
Insert:
A claim is not required for one-off payment to carers (carer allowance
related) or one-off payment to carers (carer payment related).
5 Subsection 47(1) (after paragraph (g) of the
definition of lump sum benefit)
Insert:
(h) one-off payment to carers (carer allowance related); or
(ha) one-off payment to carers (carer payment related); or
6 After section 47A
Insert:
If an individual is entitled to a one-off payment to carers (carer
allowance related) or a one-off payment to carers (carer payment related), the
Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on
which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Income Tax Assessment Act
1936
7 Subsection 159J(6) (paragraph (ad) of the
definition of separate net income)
After “carer allowance”, insert “, one-off payment to
carers (carer allowance related) or one-off payment to carers (carer payment
related)”.
8 Subsection 159J(6) (after paragraph (ad) of
the definition of separate net income)
Insert:
(ada) does not include payments to carers under the scheme determined
under Schedule 3 to the Family Assistance Legislation Amendment (More
Help for Families—One-off Payments) Act 2004; and
Income Tax Assessment Act
1997
9 Section 11-15 (table item headed
“social security or like payments”)
Before:
|
pension bonus |
52-10 and 52-65 |
insert:
|
one-off payment to carers (carer allowance related) or one-off payment to
carers (carer payment related) |
52-10 |
|
payments to carers under the scheme determined under Schedule 3 to the
Family Assistance Legislation Amendment (More Help for Families—One-off
Payments) Act 2004 |
52-10 |
10 Subsection 52-10(1)
Omit “or one-off payment to the aged”, substitute “,
one-off payment to the aged, one-off payment to carers (carer allowance related)
or one-off payment to carers (carer payment related)”.
11 After subsection 52-10(1C)
Insert:
(1D) One-off payment to carers (carer payment related) and one-off payment
to carers (carer allowance related) under Parts 2.5A and
2.19A of the Social Security Act 1991 are exempt from income
tax.
(1E) Payments to carers under the scheme determined under Schedule 3
to the Family Assistance Legislation Amendment (More Help for
Families—One-off Payments) Act 2004 are exempt from income
tax.
1 Administrative scheme for one-off payments to
families and carers
(1) Subject to this item, the Minister may, in writing, determine a scheme
under which one-off payments may be made to families and carers in particular
circumstances. The Minister may, in writing, vary or revoke the
scheme.
(2) The circumstances in which the scheme provides for payments must be
circumstances:
(a) in which the Minister considers that Part 5 of the A New Tax
System (Family Assistance) Act 1999, and Parts 2.5A and 2.19A of the
Social Security Act 1991, do not produce appropriate results;
and
(b) occurring in the financial year starting on 1 July
2003.
(3) The scheme must not provide for payments to be made at a time that is
after 30 June 2007.
(4) Without limiting the generality of subitem (1), the scheme may
deal with the following:
(a) the circumstances in which payments are to be made;
(b) the amount of the payments;
(c) what a person has to do to get a payment;
(d) administrative matters, such as determination of entitlement and how
and when payments will be made.
(5) An instrument determining, varying or revoking the scheme is a
disallowable instrument for the purposes of section 46A of the Acts
Interpretation Act 1901.
(6) Payments under the scheme are to be made out of the Consolidated
Revenue Fund, which is appropriated accordingly.