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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - NOTES

Act No. 81 of 1999 as amended

This compilation was prepared on 22 July 2009
incorporating amendments up to Act No. 50 of 2009

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

  

  

  


Contents

Part 1--Preliminary                                                                                                                1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

Part 2--Interpretation                                                                                                           2

3............ Definitions .......................................................................................... 2

3A......... Application of the Criminal Code .................................................... 10

4............ Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law              10

4A......... Rate and amount of CCB by fee reduction may be zero .................. 11

Part 3--Payment of family assistance                                                                        12

Division 1--Family tax benefit                                                                                12

Subdivision A--Making claims                                                                               12

5............ Need for a claim ................................................................................ 12

6............ Who can claim ................................................................................... 12

7............ How to claim .................................................................................... 12

7A......... Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective 13

8............ Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective ............................................................................................ 14

8A ......... Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective ............................................................................................ 15

9............ Restrictions on claims for payment of family tax benefit by instalment 17

10.......... Restrictions on claims for payment of family tax benefit for a past period             17

11.......... Restrictions on bereavement claims .................................................. 19

12.......... Claim may be withdrawn or varied ................................................... 20

Subdivision B--Determination of claims etc.                                                       20

13.......... Secretary must determine claim ........................................................ 20

14.......... Restriction on determining claim where income tax assessment not made               20

15.......... Restriction on determining claim where tax file number not provided etc.               21

15A....... Restriction on determining claim where bank account details not provided             22

16.......... Determination of instalment entitlement claim ................................. 22

17.......... Determination of past period entitlement claim ............................... 24

18.......... Determination of bereavement entitlement claim ............................. 24

19.......... Determination that no entitlement .................................................... 25

20.......... Determination of rate may be based on estimate, indexed estimate or indexed actual income 25

20A....... Indexed estimates .............................................................................. 26

20B....... Indexed actual incomes ..................................................................... 29

20C....... Indexed estimates and indexed actual incomes of members of couples 31

21.......... When determination is in force ......................................................... 33

22.......... Notice of determination .................................................................... 34

23.......... Payment of family tax benefit by instalment ................................... 34

24.......... Other payments of family tax benefit .............................................. 35

25.......... Obligation to notify change of circumstances ................................... 36

25A....... Secretary's power to approve a manner of notification ................... 36

26.......... Secretary's power to request tax file numbers ................................. 36

26A....... Secretary's power to require bank account details ........................... 38

Subdivision C--Variation of determinations                                                        38

27.......... Variation of instalment and past period determinations where failure to provide tax file number           38

27A....... Variation of instalment entitlement determination where failure to provide bank account details           41

28.......... Variation of instalment and past period entitlement determinations where income tax return not lodged               42

28A....... Variation of instalment entitlement determination where estimate of an amount is not reasonable         45

28B....... Variation of instalment entitlement determination where claim made for another payment type            46

29.......... Variation of instalment entitlement determination where failure to provide information         47

30.......... Variation of instalment entitlement determination where failure to notify change of address 48

30A....... Variation of instalment entitlement determination where failure to notify claimant's departure from Australia     49

30B....... Variation of instalment entitlement determination where failure to notify FTB or regular care child's departure from Australia ........................................................................................... 50

31.......... Variation of instalment entitlement determination to reflect changes in eligibility   51

31A....... Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates                 53

31B....... Variation of instalment entitlement determination to reflect revised maintenance income estimates       54

31C....... Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income     55

31D....... Variation of instalment entitlement determination to reflect indexation of adjusted taxable income        56

31E........ Continuous adjustment of daily rate of family tax benefit payable by instalment   57

32.......... Notice of variation of determination ................................................. 59

Subdivision CA--Non‑payment of family tax benefit for non‑lodgment of tax returns        59

32AA.... Non‑payment of family tax benefit for non‑lodgment of tax returns 59

32AB.... Prohibited periods for claimant ........................................................ 60

32AC.... Prohibited periods for relevant partner ............................................ 62

32AD.... Prohibited periods for new partner .................................................. 64

Subdivision D--FTB reconciliation conditions                                                    65

32A....... FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions .......................................................... 65

32B....... When FTB reconciliation conditions are satisfied ............................ 66

32C....... Relevant reconciliation time--member of a couple, income tax return lodged within 2 years 66

32D....... Relevant reconciliation time--individual not member of a couple, income tax return lodged within 2 years           67

32E........ Relevant reconciliation time--couple separates before the end of the relevant income year, individual lodges income tax return ................................................................................................ 68

32F........ Relevant reconciliation time--couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return ........................................................ 68

32G....... Relevant reconciliation time--couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date ........................................... 70

32H....... Relevant reconciliation time--couple separates after the end of the designated date               71

32J........ Relevant reconciliation time--individual not required to lodge an income tax return               72

32K....... Relevant reconciliation time--child aged 5 or more and less than 16 72

32L........ Relevant reconciliation time--child aged 16 or more ........................ 73

32M...... Relevant reconciliation time--target foreign income, tax free pension/benefit or child maintenance expenditure    74

32N....... Relevant reconciliation time--individual has maintenance income ... 75

32P........ Relevant reconciliation time--individual not member of a couple, no maintenance income etc.              75

32Q....... Relevant reconciliation time--individual covered by determination made by the Secretary    76

32R....... Designated date ................................................................................. 76

Division 2--Payment of family tax benefit advances                                   77

33.......... Determination of entitlement to family tax benefit advance ............. 77

34.......... Amount of family tax benefit advance .............................................. 78

35.......... Payment of family tax benefit advance ............................................. 79

Division 3--Baby bonus and maternity immunisation allowance         80

36.......... Need for a claim ................................................................................ 80

37.......... Who can claim ................................................................................... 80

38.......... How to claim .................................................................................... 80

38A....... Tax file number requirement to be satisfied for claims for baby bonus or maternity immunisation allowance in normal circumstances to be effective ............................................................ 81

38B ....... Tax file number requirement to be satisfied for claims for baby bonus or maternity immunisation allowance because of the death of another individual to be effective .................................. 83

39.......... Restrictions on claiming .................................................................... 84

40.......... Claim may be withdrawn .................................................................. 86

41.......... Secretary must determine claim ........................................................ 86

41A....... Restriction on determining claim where tax file number not provided etc.               90

42.......... Determination of "normal circumstances" entitlement claim ........... 91

43.......... Determination of "bereavement" entitlement claim .......................... 91

44.......... Determination that no entitlement .................................................... 92

45.......... When determination is in force ......................................................... 92

46.......... Notice of determination .................................................................... 92

47.......... Payment of baby bonus or maternity immunisation allowance ....... 92

47A....... Variation of determination where certain statements under section 38A made        94

Division 4--Child care benefit                                                                                96

Subdivision A--Overview of process of fee reductions                                       96

48.......... Overview of process if individual is conditionally eligible for child care benefit by fee reduction           96

Subdivision B--Making claims                                                                               97

49.......... Need for a claim ................................................................................ 97

49A....... Who can make a claim ....................................................................... 97

49B....... What may be claimed by an individual ............................................. 97

49C....... Form etc. of effective claim by individual ........................................ 98

49D....... Deemed claim under subsection 49(2) effective in certain circumstances                 100

49E ........ Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective 100

49F ........ Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective                 102

49G....... Bank account details or statement to be provided for claims by individuals for child care benefit to be effective 104

49H....... Restrictions on claims by an individual for payment of child care benefit by fee reduction    105

49J........ Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service ............................................................................. 106

49K....... Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer ................................................................................................ 109

49L........ Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual ............................................................. 110

49M...... Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk ........................................ 111

49N....... Claims may be withdrawn or varied ............................................... 112

Subdivision C--Determinations to be made on claim if individual claims payment of child care benefit by fee reduction                                                                                                        112

50.......... Determinations on effective claim .................................................. 112

50A....... Secretary must make determinations .............................................. 113

50B....... Determination of conditional eligibility or no entitlement to be made 113

50C....... Other determinations to be made if determination of conditional eligibility is made                114

50D....... Restriction on when determinations under section 50F or 50G can be made           114

50E........ Restriction on determination under section 50F or 50G if bank account details not provided                116

50F........ Determination of conditional eligibility .......................................... 116

50G....... Determination that no entitlement .................................................. 116

50H....... Determination of weekly limit of hours ......................................... 116

50J........ Determination of CCB % ............................................................... 117

50K....... Determination of schooling % ........................................................ 117

50L........ When determinations are in force ................................................... 117

50M...... Notice of determinations if claimant conditionally eligible ............. 119

50N....... When determination of no entitlement is in force ........................... 120

50P........ Notice of determination of no entitlement ...................................... 120

Subdivision CA--Determination of eligibility for special grandparent rate if individual determined to be conditionally eligible for child care benefit by fee reduction                      121

50Q....... Determination of eligibility for special grandparent rate ................ 121

50R....... Grandparents and great‑grandparents ............................................. 121

50S........ Eligibility for special grandparent rate ............................................ 122

50T....... Secretary must determine claimant's eligibility for special grandparent rate in certain circumstances     122

50U....... Criteria for making determination ................................................... 124

50V....... Notice of determination that claimant eligible for special grandparent rate              124

50W...... Notice of determination that claimant not eligible for special grandparent rate        125

50X....... When determination that claimant is eligible for special grandparent rate is in force               125

50Y....... When determination that claimant is not eligible for special grandparent rate is in force         126

Subdivision CB--Calculating the rate and amount of fee reductions            126

50Z....... Calculating the rate and amount of fee reductions--individual conditionally eligible               126

50ZA.... Revising the rate and amount calculation ........................................ 128

50ZB..... Calculating the amount of child care benefit by fee reduction--service eligible       128

50ZC..... Revising the rate and amount calculation ........................................ 129

Subdivision D--Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction                                                                                130

51.......... Determination to be made if determination of conditional eligibility in force           130

51A....... Secretary must determine entitlement ............................................ 130

51B....... Determination of entitlement .......................................................... 130

51C....... Determination that no entitlement .................................................. 131

51D....... When determination is in force ....................................................... 132

51E........ Notice of determination .................................................................. 132

Subdivision E--Determination of entitlement if individual claims payment of child care benefit for a past period       133

52.......... Determination on effective claim .................................................... 133

52A....... Secretary must determine claim ...................................................... 133

52B....... Restriction on determining claim where bank account details not provided             133

52C....... Restriction on determining claim where tax file number not provided etc.               133

52D....... Restriction on determining claim for care provided by an approved child care service where tax assessment not made ........................................................................................................ 134

52E........ Determination of entitlement--claim for care provided by an approved child care service     134

52F........ Determination of entitlement--claim for care provided by a registered carer          135

52G....... Determination that no entitlement .................................................. 135

52H....... When a determination is in force .................................................... 136

52J........ Notice of determination .................................................................. 136

Subdivision F--Determination of entitlement if individual claims payment of child care benefit by single payment/in substitution                                                                                  137

53.......... Determination on effective claim .................................................... 137

53A....... Secretary must determine claim ...................................................... 137

53B....... Restriction on determining claim where bank account details not provided             137

53C....... Restriction on determining claim where tax file number not provided etc.               138

53D....... Determination of entitlement .......................................................... 138

53E........ Determination that no entitlement .................................................. 139

53F........ When a determination is in force .................................................... 139

53G....... Notice of determination .................................................................. 140

Subdivision G--Determination of entitlement if claim by approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk                 141

54.......... Determination on effective claim .................................................... 141

54A....... Secretary must determine claim ...................................................... 141

54B....... Determination of entitlement .......................................................... 141

54C....... Determination of weekly limit of hours ......................................... 142

54D....... Notice of determination .................................................................. 142

Subdivision H--Matters relating to determinations                                          143

55.......... Determination of CCB % under section 50J may be based on estimate, indexed estimate or indexed actual income ........................................................................................................ 143

55AA.... Indexed estimates ............................................................................ 144

55AB.... Indexed actual incomes ................................................................... 146

55AC.... Indexed estimates and indexed actual incomes for members of couples   149

55A....... Determination of rate under Subdivision F may be based on estimate 150

55B....... CCB % applicable to individual is zero % when certain other information not provided        150

55C....... CCB % applicable to individual when tax file number information not given          151

55D....... Schooling % applicable to individual when certain information not provided          152

Subdivision J--Payment                                                                                         152

56.......... Payment in respect of claim for child care benefit by fee reduction if claim by individual      152

56A....... Payment of child care benefit for a past period and by single payment/in substitution          153

56B....... Payment of child care benefit by fee reduction where claim by an approved child care service              153

Subdivision K--Obligations to notify change of circumstances                     154

56C....... Individual's obligation to notify change of circumstances .............. 154

56D....... Approved child care service's obligation to notify of change of circumstances       159

Subdivision L--Secretary's powers                                                                      163

57.......... Secretary's power to approve a manner of notification for the purposes of sections 56C and 56D       163

5>57A....... Secretary's power to require bank account details ......................... 164

57B....... Secretary's powers to request in claim form tax file number etc. of TFN claim persons         164

57C....... Secretary's power to request tax file numbers etc. of certain TFN claim persons   166

57D....... Secretary's power to request tax file numbers of TFN determination persons        166

57E........ Secretary's power to require immunisation details ........................ 167

57F........ Secretary's power to require data verification information ............ 168

57G....... Secretary's power to require further information about children enrolled in child care            168

Subdivision M--Variations of determinations if failure to provide tax file numbers or bank account details or to meet the immunisation requirement                                                       169

58.......... Variation where failure to provide tax file number ......................... 169

58A....... Variation where failure to comply with request for bank account details                171

58B....... Variation where failure to comply with requirement to meet immunisation requirement        172

Subdivision N--Variations of determinations if failure to provide data verification           173

59.......... Variation for failure to return the data verification form ................ 173

59A....... Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service ............................................................. 174

59B....... Variation for failure to provide information in the data verification form relating to conditional eligibility             174

59C....... Variation for failure to provide information in the data verification form relating to schooling %           175

59D....... Variation for failure to provide information in the data verification form relating to CCB % 176

59E........ Variation where information in the data verification form relating to CCB % affects the CCB %           177

59F........ Variation for failure to provide information in the data verification form relating to weekly limit of hours            177

59G....... Variation for failure to provide information in the data verification form relating to special grandparent rate        178

Subdivision P--Other variations of determinations relating to  CCB %     179

60.......... Variation where no entitlement for child care benefit for a past period because CCB % is zero %, and claimant gives information so that CCB % can be recalculated ............................. 179

60A....... Variation where no entitlement for child care benefit by single payment/in substitution because CCB % is zero %, and claimant gives information so that CCB % can be recalculated ...... 180

60B....... Variation where CCB % is zero % because of subsection 55(2) or 55B(1), or section 55C, and claimant gives certain information so that CCB % is recalculated ..................................... 182

60C....... Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation .............................................................. 183

60D....... Variation where income tax return not lodged ................................ 184

60E........ Variation where estimate of an amount given other than in response to a request by the Secretary is not reasonable ........................................................................................................ 185

Subdivision Q--Variation of determinations relating to conditional eligibility and schooling %   186

61.......... Variation where schooling % is 85% under section 55D and information about whether the child is a school child provided .......................................................................................... 186

61A....... Variation where failure to notify that the service has ceased to provide care to child              187

Subdivision R--Variations of determinations because of failure to meet requirements arising under Division 1 of  Part 6                                                                                                        188

62.......... Variation where failure to provide information relevant to conditional eligibility etc.             188

62A....... Variation where failure to provide information relevant to CCB % 189

62B....... Variation where failure to provide information relevant to schooling % 189

62C....... Variation where failure to provide information relevant to a weekly limit of hours                 190

62CA.... Variation where failure to provide information relevant to eligibility for special grandparent rate          191

Subdivision S--Further variations after certain variations that can be undone   192

62D....... Secretary finds out information after undoing period is over ......... 192

Subdivision T--Notice requirement for variations under Subdivision M, N, P, Q, R or S                 192

5>63.......... Notice of variation of determinations under Subdivision M, N, P, Q, R or S          192

Subdivision U--Variations of determinations of weekly limit of hours because of a circumstance in section 54, 55 or 56 of the Family Assistance Act                                                    193

64.......... Determination of weekly limit of hours may be varied .................. 193

64A....... Varying determination so that a limit of 50 hours in a week applies 193

64B....... Varying determination so that a limit of more than 50 hours in a week applies       195

64C....... Varying determination so that a 24 hour care limit in a week applies 196

64D....... Varying determination so that a limit of 24 hours in a week applies 197

64DA.... When variations must not be made ................................................. 198

64E........ Notice of variation of determination under this Subdivision .......... 198

64EA..... When variations take effect ............................................................ 199

64F........ Form of application ........................................................................ 199

Subdivision V--Variations of determinations for changes in circumstances 200

65.......... Variation of determination of conditional eligibility to reflect changes in conditional eligibility              200

65A....... Variation of determination of CCB % to reflect changes in CCB % 200

65B....... Variation of determination of CCB % to reflect revised adjusted taxable income estimates    202

65BA.... Variation of determination of CCB % to reflect indexation of estimate of adjusted taxable income        203

65BB..... Variation of determination of CCB % to reflect indexation of adjusted taxable income           204

65C....... Variation of determination of schooling % to reflect changes in schooling %           205

65D....... Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours          206

65DA.... Variation of determination of eligibility for special grandparent rate 207

65E........ Notice of variation under this Subdivision ..................................... 209

Division 4AA--Child care rebate                                                                       210

Subdivision AA--Quarterly payments of child care rebate                             210

65EAA.. Quarterly payments of child care rebate ........................................ 210

65EAB.. Revising a calculation of quarterly child care rebate ....................... 211

65EAC.. Notices relating to quarterly payments of child care rebate ........... 211

Subdivision A--Determination of entitlement to child care rebate                212

65EA..... Determining entitlement, or no entitlement, to child care rebate--eligibility for child care benefit by fee reduction ........................................................................................................ 212

65EB..... Determining entitlement, or no entitlement, to child care rebate--eligibility for child care benefit for past period ........................................................................................................ 213

65EC..... Later determinations of entitlement to child care rebate ................. 215

65ECA.. Determining entitlement, or no entitlement, to child care rebate--eligibility for child care benefit in substitution ........................................................................................................ 215

65ED..... When determination is in force ....................................................... 216

65EE..... Notice of determination .................................................................. 216

Subdivision B--Payment                                                                                         217

65EF..... Payment of child care rebate ........................................................... 217

Division 4A--One‑off payment to families                                                     220

65F........ Payment of one‑off payment to families ........................................ 220

Division 4B--Economic security strategy payment to families          221

65G....... Payment of economic security strategy payment to families ........ 221

Division 4C--Back to school bonus and single income family bonus 222

65H....... Payment of back to school bonus and single income family bonus 222

Division 5--Payment protection and garnishee orders                           223

66.......... Protection of payments under this Part ......................................... 223

67.......... Effect of garnishee etc. order .......................................................... 224

Part 4--Overpayments and debt recovery                                                            226

Division 1--Preliminary                                                                                           226

68.......... Meaning of amount paid to person ................................................. 226

68A....... Recovery from approved child care service .................................... 227

69.......... Special provisions relating to approved child care services ............ 227

Division 2--Amounts recoverable under this Act                                     228

70.......... Debts due to the Commonwealth ................................................... 228

71 .......... Debts arising in respect of family assistance other than child care benefit and family tax benefit advance             228

71A....... Debts arising in respect of family tax benefit advances .................. 229

71B....... Debts where no entitlement or where enrolment advance wrongly paid 229

71C ....... Debts arising in respect of child care benefit where overpayment . 231

71CAA. Debts arising in respect of child care rebate where no entitlement . 231

71CAB.. Debts arising in respect of child care rebate where overpayment .. 233

71CAC.. Debts arising in respect of child care rebate paid to wrong account 235

71CA.... Debts arising in respect of fee reduction payments not remitted--debt owed by service       235

71D ....... Debt arising in respect of child care benefit where false or misleading statement by individual--debt owed by individual ........................................................................................ 235

71E........ Debt arising in respect of child care benefit when false or misleading statement etc. by service--debt owed by service ........................................................................................................ 237

71F........ Debts arising under more than one provision ................................. 239

71G....... Debts arising in respect of child care benefit where fee reduction or enrolment advance paid to service--debt owed by service ............................................................................................. 240

71GA.... Debt arising in respect of remittal of enrolment advances under paragraph 200(1)(g)             241

71H....... Debts arising where reporting period limit is exceeded--debt owed by service       241

71I......... Debts arising in respect of one‑off payment to families ................ 242

71J........ Debts arising in respect of economic security strategy payment to families           244

71K....... Debts arising in respect of back to school bonus or single income family bonus     247

73.......... Debts arising from AAT stay orders .............................................. 249

74.......... Person other than payee obtaining payment of a cheque ............... 249

75.......... Debts arising from conviction of person for involvement in contravention of family assistance law by debtor     249

76.......... Data‑matching Program (Assistance and Tax) Act debts ............... 250

77.......... Notices in respect of debt ............................................................... 250

78.......... Interest on debt ............................................................................... 251

78A....... Determination that interest not to be payable ................................ 253

78B....... Administrative charge ..................................................................... 254

79.......... Penalty interest rate ........................................................................ 254

79A....... Guidelines on the penalty interest provisions ................................ 254

80.......... Debt from failure to comply with garnishee notice ........................ 255

81.......... Overseas application of provisions ................................................ 256

Division 3--Methods of recovery                                                                       257

82.......... Methods of recovery ...................................................................... 257

84.......... Deductions from debtor's family tax benefit .................................. 258

84A ....... Setting off family assistance against debt owed ............................. 259

86.......... Time limits on recovery action under sections 84 , 84A, 87A and 87B 259

5>87.......... Application of income tax refund owed to person ......................... 260

87A....... Setting off debts of an approved child care service against enrolment advances to be paid to the service               261

87B....... Setting off debts of an approved child care service against amounts to be paid to the service in respect of fee reduction ........................................................................................................ 262

88.......... Legal proceedings ............................................................................ 262

89.......... Garnishee notice ............................................................................. 263

90.......... Time limits on recovery action under section 89 ............................ 265

91.......... Arrangement for payment of debt by instalments ......................... 266

92.......... Deduction by consent from a person's family tax benefit to meet another person's debt       267

92A....... Setting off family assistance of person against another person's debt 268

93.......... Application of income tax refund owed to another person ............ 268

93A....... Recovery of amounts from financial institutions ........................... 269

Division 4--Non‑recovery of debts                                                                    272

94.......... Meaning of debt .............................................................................. 272

95.......... Secretary may write off debt .......................................................... 272

96.......... Power to waive Commonwealth's right to recover debt ................ 275

97.......... Waiver of debt arising from error .................................................... 275

98.......... Waiver of debt relating to an offence .............................................. 276

99.......... Waiver of small debt ....................................................................... 276

100........ Waiver in relation to settlements .................................................... 277

101........ Waiver in special circumstances ..................................................... 278

102........ Secretary may waive debts of a particular class ............................. 279

103........ Determination that penalty interest not payable in relation to particular periods   279

Part 5--Review of decisions                                                                                          281

Division 1--Internal review                                                                                   281

Subdivision A--Review initiated by the Secretary                                             281

104 ........ Decisions that may be reviewed by the Secretary on own initiative 281

105........ Secretary may review certain decisions on own initiative .............. 282

105A..... Review of determination or variation--taking account of FTB Part A supplement or FTB Part B supplement    283

106 ........ Notice of review decision to be given ............................................. 284

107........ Date of effect of certain decisions made under section 105 ............ 287

Subdivision B--Review initiated by the applicant                                               289

108........ Decisions that may be reviewed under section 109A ..................... 289

109A..... Review of certain decisions may be initiated by applicant ............ 291

109B..... Notice to be given of decisions under section 109A ....................... 292

109C ..... Authorised review officers ............................................................. 294

109D..... Review applications--time limits applicable to review of certain decisions            294

109DA.. Review applications--time limits applicable to decisions in relation to child care services and registered carers   298

109E...... Date of effect of certain decisions relating to payment of family tax benefit by instalment    298

109F ...... Withdrawal of review applications ................................................. 299

109G ..... Secretary may continue payment etc. pending outcome of application for review 300

109H ..... Notification of further rights of review .......................................... 301

Division 2--Review by the Social Security Appeals Tribunal              303

110........ SSAT objective ............................................................................... 303

111........ Application for review by SSAT ................................................... 303

111A..... Review applications--time limits applicable to review by the SSAT of certain decisions      304

111B..... Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment         305

112........ Secretary may continue payment etc. pending outcome of application for review 306

113........ SSAT review powers ...................................................................... 307

114........ Powers of the SSAT ....................................................................... 309

116........ Application requirements ............................................................... 309

117........ Variation of decision before review completed ............................... 309

118........ Parties to SSAT review .................................................................. 310

Division 3--Procedures for review by the SSAT                                        311

Subdivision A--Preliminary procedures                                                             311

119........ Procedure on receipt of application for review by SSAT .............. 311

120........ Parties to be given a statement about the decision under review .... 312

121........ Arrangements for hearing of application ........................................ 312

122........ Notice of application to person affected by decision ..................... 313

Subdivision B--How the SSAT informs itself about the decision under review   313

123........ Submissions to SSAT by parties other than agency heads ............ 313

124........ Submissions to SSAT by agency heads .......................................... 314

125........ SSAT hearings on written submissions only .................................. 314

126........ SSAT hearings without oral submissions by party ........................ 315

127........ Evidence on oath or affirmation ...................................................... 316

128........ Provision of further information by Secretary ............................... 316

129........ Exercise by Secretary of powers under section 154 ....................... 316

Subdivision C--The hearing                                                                                  317

130........ Hearing procedure ........................................................................... 317

131........ Hearing in private ........................................................................... 317

133........ Restrictions on disclosure of information obtained at hearing ........ 317

Subdivision D--Other procedural matters                                                          318

134........ Adjournment of SSAT hearings ...................................................... 318

135........ Withdrawal of application for review ............................................. 318

136........ Dismissal of an application ............................................................ 319

137........ Chairperson for each SSAT hearing ................................................ 319

138........ Decision of questions before SSAT ................................................ 320

139........ Directions as to procedure for hearings .......................................... 320

140........ Costs of review ............................................................................... 320

Subdivision E--Notification of decisions                                                             321

141........ Procedure following SSAT decision ............................................... 321

141A..... Notice by Secretary of SSAT decision relating to a determination of conditional eligibility for child care benefit by fee reduction etc. .................................................................................. 322

Division 4--Review by the Administrative Appeals Tribunal             323

Subdivision A--Right to review by AAT                                                              323

142........ Review of decisions by AAT ......................................................... 323

143........ Variation of decision under section 142 before AAT review completed 324

144........ Review by AAT of other decisions ................................................ 324

145........ Variation of decision under section 144 before AAT review completed 327

146........ Settlement of proceedings before the AAT .................................... 328

Subdivision B--Modification of Administrative Appeals Tribunal Act in relation to section 142 review applications                                                                                                        328

147........ Notice of application for review ..................................................... 328

148........ Parties to a review by the AAT ..................................................... 328

149........ Lodgment of documents with the AAT ......................................... 328

150........ Power of AAT to obtain additional information ............................ 329

151........ Operation and implementation of the decision under review ......... 329

152........ Failure of party to appear .............................................................. 330

Division 5--Automatic review of child care rebate decisions             331

152A..... Decisions relating to entitlement to child care benefit by fee reduction or for past period      331

152B..... Decisions relating to entitlement to child care benefit by single payment/in substitution       331

Part 6--Provisions relating to information                                                            333

Division 1--Information gathering                                                                     333

153........ Application of Division .................................................................. 333

154........ General power to obtain information ............................................. 333

154A..... Getting details of adjusted taxable income ...................................... 336

154B..... Providing information to assist debt recovery ................................ 337

155........ Power to obtain information from a person who owes a debt to the Commonwealth             338

156........ Obtaining information about a person who owes a debt to the Commonwealth      338

157........ Obtaining information to verify claims etc. .................................... 338

158........ Written notice of requirement ......................................................... 341

159........ Offence: failure to comply with requirement ................................. 342

160........ Obligations not affected by State or Territory laws ....................... 342

Division 2--Confidentiality                                                                                     343

161........ Operation of Division ..................................................................... 343

162........ Protection of personal information ................................................. 343

163........ Offence: unauthorised access to protected information ................. 344

164........ Offence: unauthorised use of protected information ...................... 344

165........ Offence: soliciting disclosure of protected information .................. 345

166........ Offence: offering to supply protected information ........................ 345

167........ Protection of certain documents etc. from production to court etc. 346

168........ Disclosure of information by Secretary .......................................... 346

169........ Guidelines for exercise of Secretary's disclosure powers ............... 347

169A..... Disclosure of information--child care tax offset ............................ 347

169B..... Disclosure of information--education expenses tax offset ............ 348

170........ Officer's declaration ....................................................................... 348

Division 3--False statements etc.                                                                      349

Subdivision A--Preliminary                                                                                  349

171........ Application of Division .................................................................. 349

Subdivision B--Offences                                                                                        349

172........ False statement in connection with claim ....................................... 349

173........ False statement to deceive .............................................................. 349

174........ False statement or document .......................................................... 350

175........ Obtaining payment where no entitlement ...................................... 351

175AA.. Obtaining child care rebate for a quarter if ineligible ....................... 351

175A..... Obtaining fee reductions where no conditional eligibility or eligibility 351

176........ Payment or fee reductions obtained by fraud ................................. 352

Subdivision C--Penalties                                                                                       353

177........ Penalty for contravention of Subdivision B ................................... 353

178........ Repayment of family assistance ..................................................... 354

179........ Penalty where person convicted of more than one offence ............ 354

Subdivision D--Procedural matters                                                                     354

180........ Joining of charges ............................................................................ 354

181........ Particulars of each offence .............................................................. 355

182........ Trial of joined charges ..................................................................... 355

183........ Evidentiary effect of Secretary's certificate ................................... 355

184........ Enforcement of court certificate as judgment ................................. 355

Part 7--Liability of certain employers and principals for offences         357

Division 1--Interpretation                                                                                      357

185........ State of mind of a person ................................................................ 357

188........ Offence ........................................................................................... 357

Division 3--Proceedings against non‑corporations                                  358

191........ State of mind of individual .............................................................. 358

192........ Conduct of employee or agent ........................................................ 358

193........ Exclusion of imprisonment as penalty for certain offences ............ 358

Part 8--Approval of child care services and registered carers                 359

Division 1--Approval of child care services                                                 359

194........ Application for approval ................................................................ 359

195........ Approval of child care services ...................................................... 360

195A..... Obligations and permissions of an approved child care service are those of the operator       361

196........ Conditions for continued approval--compliance with rules and laws 361

197........ Conditions for continued approval--child care places limit not to be exceeded      362

198........ Conditions for continued approval--compliance with conditions imposed by Minister        362

199........ Conditions for continued approval--compliance with conditions imposed by Secretary       362

200........ Consequences of breach of conditions for continued approval ...... 363

201........ Procedure for imposing a sanction .................................................. 364

201A..... Immediate suspension for certain breaches .................................... 365

201B..... Publicising sanctions or suspensions .............................................. 365

202........ Cancellation .................................................................................... 366

203........ Procedure for cancellation ............................................................... 367

204........ Notification of matters affecting eligibility for approval ................ 368

204A..... Notifying individuals about effect on entitlement to child care benefit of actions by approved child care services ........................................................................................................ 368

205........ Eligibility rules for child care services ............................................ 369

206........ Guidelines for allocation of child care places to approved child care services          370

207........ Secretary to allocate child care places ............................................. 371

207A..... Reduction of allocation of child care places by unused or unusable places              372

207B..... Effect of reduction in allocation of child care places ...................... 373

Division 2--Approval as registered carers                                                   374

209........ Application for approval as registered carer .................................. 374

210........ Approval of registered carers ......................................................... 374

211........ Statement that applicant has tax file number .................................. 375

212........ When approval comes into force .................................................... 376

213........ Conditions of continued approval .................................................. 376

214........ Consequences of breach of conditions for continued approval ...... 377

215........ Procedure for imposing a sanction .................................................. 378

216........ Cancellation .................................................................................... 378

217........ Procedure for cancellation under subsection 216(3) ....................... 379

218........ Notification of matters affecting eligibility for approval ................ 379

Part 8A--Obligations, and advances, relating to approved child care services       381

Division 1--Obligations relating to approved child care services    381

219A..... Obligation to notify Secretary of enrolment of a child by an individual   381

219AA.. Obligation to notify Secretary of enrolment where approved child care service eligible          381

219AB.. When and how notice to be given ................................................... 382

219AC.. Failure to notify .............................................................................. 382

219AD.. When enrolment ceases ................................................................... 383

219AE... Secretary to confirm receipt of notice ............................................ 384

219AF... Obligation to update enrolment information .................................. 385

219AG.. Failure to update enrolment information ........................................ 385

219B..... Obligation to pass on fee reductions where individual conditionally eligible           386

219BA.. Obligation to pass on fee reductions where approved child care service eligible      387

219BB... Obligation to charge no more than usual fee--rate determined by child care service or Secretary           389

219BC... Obligation to charge no more than usual fee--special grandparent rate   389

219BD.. Obligation to charge no more than usual fee--Jobs Education and Training (JET) Child Care fee assistance         390

219E...... Obligation to provide statements ................................................... 390

219EA... Obligation to provide information relating to child care places ...... 392

219F...... Obligation to keep records .............................................................. 393

219G..... Former approved child care service to keep records ...................... 395

219H..... Appointment of authorised officers ............................................... 396

219J...... Identity cards .................................................................................. 396

219K..... Power to enter premises to inspect records ................................... 397

219L...... Occupier to provide authorised officer with access to records and assistance         399

219M.... Obligations if operator intends to stop operating an approved child care service    400

219N..... Obligation to give reports to Secretary ........................................... 401

219NA.. Obligation to provide information to Secretary about number of child care places 403

219NB.. Obligation to provide further information to Secretary about enrolled children       403

219P...... Obligations of operators of former approved child care services ... 404

Division 2--Weekly payments in respect of fee reduction to approved child care services      405

219Q..... Weekly payments in respect of fee reduction ................................ 405

219QA.. Payments and set offs where recalculation results in reduced fee reduction            405

219QB.. Remitting amounts that cannot be passed on ................................. 406

Division 3--Enrolment advances                                                                        408

219R..... Election to receive enrolment advance ............................................ 408

219RA.. Enrolment advance must be paid if service elects to receive it ....... 408

219RB... Amount of enrolment advances ...................................................... 409

219RC... Setting off enrolment advance when enrolment ceases ................... 409

Part 8B--Nominees                                                                                                            410

Division 1--Preliminary                                                                                           410

219TA.. Definitions ...................................................................................... 410

Division 2--Appointment of nominees                                                            411

219TB... Appointment of payment nominee ................................................ 411

219TC... Appointment of correspondence nominee ..................................... 411

219TD.. Provisions relating to appointments ............................................... 411

219TE... Suspension and cancellation of nominee appointments ................. 412

Division 3--Payments to payment nominee                                                  414

219TF... Payment of amounts to payment nominee ..................................... 414

Division 4--Functions and responsibilities of nominees                        415

219TG.. Actions of correspondence nominee on behalf of principal ........... 415

219TH.. Giving of notices to correspondence nominee ................................ 415

219TI.... Compliance by correspondence nominee ....................................... 416

219TJ.... Notification by nominee of matters affecting ability to act as nominee   418

219TK.. Statement by payment nominee regarding disposal of money ....... 419

Division 5--Other matters                                                                                     421

219TL... Protection of person against liability for actions of nominee ......... 421

219TM. Protection of nominee against criminal liability .............................. 421

219TN.. Duty of nominee to principal ......................................................... 421

219TO.. Saving of Secretary's powers of revocation ................................... 421

219TP... Saving of Secretary's powers to give notices to principal .............. 422

219TQ.. Notification of nominee where notice given to principal ................ 422

219TR... Right of nominee to attend with principal ...................................... 422

Part 8C--Civil penalties                                                                                                   423

Division 1--Civil penalty orders                                                                         423

219TSB. Ancillary contravention of civil penalty provision ........................ 423

219TSC. Civil penalty orders ........................................................................ 423

219TSD Maximum penalties for civil penalty provisions ............................ 424

219TSE. Proceedings may be heard together ................................................. 425

219TSF. Time limit for application for an order ........................................... 425

219TSG Civil evidence and procedure rules for civil penalty orders ............ 425

219TSGAConduct contravening more than one civil penalty provision ...... 425

219TSGBCivil proceedings after criminal proceedings ................................. 425

219TSGCCriminal proceedings during civil proceedings .............................. 426

219TSGDCriminal proceedings after civil proceedings ................................. 426

219TSGEEvidence given in proceedings for penalty not admissible in
criminal proceedings ....................................................................... 426

219TSGFMinister requiring person to assist in applications for civil
penalty orders ................................................................................. 427

Division 2--Infringement notices                                                                       428

219TSH Definitions ...................................................................................... 428

219TSI.. When an infringement notice can be given ...................................... 428

219TSJ.. Matters to be included in an infringement notice ........................... 428

219TSK Amount of penalty ......................................................................... 429

219TSL. Withdrawal of an infringement notice ............................................. 431

219TSM..................................................... What happens if the penalty is paid   432

219TSN Effect of this Division on civil proceedings .................................... 432

219TSO Appointment of authorised person ................................................ 433

219TSP. Regulations ..................................................................................... 433

Division 3--Suspension of approved child care service's approval 434

219TSQ Suspension of approved child care service's approval ................... 434

Part 9--Other matters                                                                                                       435

220........ General administration of family assistance law ............................ 435

220A..... Minister requiring person to assist in criminal proceedings ........... 435

221........ Delegation ....................................................................................... 436

221A..... Committees ..................................................................................... 436

222........ Decisions to be in writing ............................................................... 437

223........ Secretary may arrange for use of computer programs to make decisions                 438

224........ Notice of decisions ......................................................................... 438

224A..... Notice of decisions under Part 8 or 8C ........................................... 439

225........ Payment of deductions to Commissioner of Taxation ................... 439

226........ Setting off family assistance entitlement against tax liability ......... 440

227........ Payment of deductions to Child Support Registrar ....................... 440

228........ Maximum deduction ....................................................................... 441

229........ Judicial notice of certain matters .................................................... 442

230........ Documentary evidence ................................................................... 443

231........ Application of family assistance law to unincorporated bodies .... 443

232........ Annual report ................................................................................. 444

233........ Appropriation ................................................................................ 444

234........ Agreements on administrative arrangements .................................. 444

235........ Regulations ..................................................................................... 445

Notes                                                                                                                                           447


  

Notes to the A New Tax System (Family Assistance) (Administration) Act 1999

Note 1

The A New Tax System (Family Assistance) (Administration) Act 1999 as shown in this compilation comprises Act No. 81, 1999 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

A New Tax System (Family Assistance) (Administration) Act 1999

81, 1999

8 July 1999

Ss. 1, 2 and 235(5): Royal Assent
Remainder: (see s. 2(2))

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 1 (items 5, 6): (a)

--

Social Security (Administration and International Agreements) (Consequential Amendments) Act 1999

192, 1999

23 Dec 1999

Schedule 4: 1 July 2000 (b)

--

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Schedule 3 (item 1): (c)

--

A New Tax System (Family Assistance and Related Measures) Act 2000

45, 2000

3 May 2000

Schedules 2, 5 and 6: (d)

Sch. 5 and 6

Family and Community Services (2000 Budget and Related Measures) Act 2000

138, 2000

24 Nov 2000

Schedule 2 (items 7-10): 1 Jan 2001 (e)

--

Family and Community Services and Veterans' Affairs Legislation Amendment (Debt Recovery) Act 2001

47, 2001

12 June 2001

Schedule 1 (items 3-27, 29, 32, 33), Schedule 3 (items 1-15) and Schedule 4 (items 1-8A): 1 July 2001
Remainder: Royal Assent

Sch. 3 (item 17)

Child Support Legislation Amendment Act 2001

75, 2001

30 June 2001

Schedule 1A (items 22-24): 1 July 2002 (f)

--

Family and Community Services Legislation Amendment (Application of Criminal Code) Act 2001

137, 2001

1 Oct 2001

2 Oct 2001

S. 4

Family Assistance Estimate Tolerance (Transition) Act 2001

138, 2001

1 Oct 2001

1 Oct 2001

--

Family and Community Services Legislation Amendment (Budget Initiatives and Other Measures) Act 2002

95, 2002

10 Nov 2002

Schedules 1 and 2: 1 July 2003
Remainder: Royal Assent

Sch. 2 (item 14)

Family and Community Services Legislation Amendment Act 2003

30, 2003

15 Apr 2003

S. 4 and Schedule 2 (items 14-51): Royal Assent
Schedule 2 (item 72): (g)
Schedule 2 (item 83): 1 July 2000
Schedule 2 (items 84-86): (g)

S. 4

Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003

35, 2003

24 Apr 2003

Schedule 7 (items 4-6): 24 Apr 2003

--

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003

122, 2003

5 Dec 2003

Schedule 4 (items 1-4): 1 July 2004

Sch. 4 (item 1)

Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003

150, 2003

19 Dec 2003

Schedule 2 (item 95): (h)

--

Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004

33, 2004

20 Apr 2004

20 Apr 2004

Sch. 1 (item 6)

Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004

52, 2004

27 Apr 2004

Schedule 3 (items 9, 10): 1 July 2004 (see s. 2)

--

Family Assistance Legislation Amendment (More Help for Families--Increased Payments) Act 2004

59, 2004

26 May 2004

Schedule 1 (items 9, 10, 11(1)) and Schedule 2 (items 12-33): 1 July 2004

Sch. 1 (item 11(1)) and Sch. 2 (items 14, 25, 27, 29, 31, 33)

Family Assistance Legislation Amendment (More Help for Families--One‑off Payments) Act 2004

60, 2004

26 May 2004

26 May 2004

Sch. 3 (item 1)

Family and Community Services and Veterans' Affairs Legislation Amendment (2004 Election Commitments) Act 2004

132, 2004

8 Dec 2004

Schedule 4 (items 14-44): 1 Jan 2005

Sch. 4 (item 44)

Family and Community Services and Veterans' Affairs Legislation Amendment (Further 2004 Election Commitments and Other Measures) Act 2005

29, 2005

21 Mar 2005

Schedule 1 (items 8, 9, 10(1)): 1 Jan 2005

Sch. 1 (item 10(1))

Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005

61, 2005

26 June 2005

Schedule 1, Schedule 2 (items 1-6), Schedule 3 (items 2, 3) and Schedule 4 (items 1-30): 1 July 2005
Schedule 3 (item 4): 1 Jan 2005
Schedule 3 (items 5-10,
14-17): 1 Jan 2006
Remainder: Royal Assent

Sch. 1 (item 12), Sch. 2 (items
4-7) and Sch. 3 (items 9, 17)

Human Services Legislation Amendment Act 2005

111, 2005

6 Sept 2005

Schedule 2 (items 84-89): 1 Oct 2005

--

Family and Community Services Legislation Amendment (Welfare to Work) Act 2005

150, 2005

14 Dec 2005

Schedule 1 (items 9-17) and Schedule 2 (items 15-35): Royal Assent

Sch. 1 (items 16, 17) and
Sch. 2 (item 35)

Tax Laws Amendment (2005 Measures No. 4) Act 2005

160, 2005

19 Dec 2005

Schedule 1 (item 11): Royal Assent

--

Family Assistance, Social Security and Veterans' Affairs Legislation Amendment (2005 Budget and Other Measures) Act 2006

36, 2006

3 May 2006

Schedules 2 and 5: 4 May 2006
Schedule 4: 1 July 2006

Sch. 2 (item 20), Sch. 4 (item 2) and Sch. 5 (items 6, 7)

Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006

82, 2006

30 June 2006

Schedule 10: 1 July 2006
Schedule 11: 1 July 2002

Sch. 11 (item 2)

Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006

108, 2006

27 Sept 2006

Schedule 2: (items 1, 2) and Schedule 8: (items 40-75): Royal Assent

--

Child Support Legislation Amendment (Reform of the Child Support Scheme--New Formula and Other Measures) Act 2006

146, 2006

6 Dec 2006

Schedule 5 (item 73): Royal Assent
Schedule 5 (items 78-89) and Schedule 8 (items 92-109, 145(1)): 1 July 2008

Sch. 8 (item 145(1))
Sch. 5 (item 73) (rs. by 63, 2008, Sch. 6 [item 16])
Sch. 5 (item 73A) (ad. by 63, 2008, Sch. 6 [item 16])

as amended by

 

 

 

 

Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008

63, 2008

30 June 2008

Schedule 6 (item 16): (i)

--

Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007

82, 2007

21 June 2007

Schedule 6 (items 2-7, 25-37): 1 July 2007

Sch. 6 (items 7, 37)

Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007

113, 2007

28 June 2007

Schedule 1 (items 12-18, 23): 1 July 2007

Sch. 1 (item 23)

Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007

118, 2007

28 June 2007

Schedule 1: (j)
Schedule 2: 1 July 2007
Schedule 3: 29 June 2007
Remainder: Royal Assent

Sch. 1 (items
91-99, 101),
Sch. 2 (item 9) and Sch. 3 (items
39-47)

Social Security and Other Legislation Amendment (Welfare Payment Reform) Act 2007

130, 2007

17 Aug 2007

18 Aug 2007

Ss. 4-7 and Sch. 2 (item 7)

Dental Benefits (Consequential Amendments) Act 2008

42, 2008

25 June 2008

Schedule 1 (items 2, 3): 26 June 2008 (see s. 2(1))

--

Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008

53, 2008

25 June 2008

Schedule 1 (items 14-63): 7 July 2008
Schedule 1 (item 64), Schedule 3 and Schedule 5 (items 6-22,
24-27, 29-31): Royal Assent Schedule 2
(items 13-40): 1 July 2008
Schedule 4: 26 June 2008 Schedule 5 (item 23): 1 Jan 2009

Sch. 1 (items 63, 64), Sch. 2 (items
32-35, 36(1),
37-40), Sch. 3 (items 26, 27), Sch. 4 (items 86, 87) and Sch. 5 (items
27, 29-31)
Sch. 2 (item 36(2)) (am. by 50, 2009, Sch. 1 [items 15, 39])

as amended by

 

 

 

 

Family Assistance Legislation Amendment (Child Care) Act 2009

50, 2009

24 June 2009

Schedule 1 (items 15, 39): Royal Assent

--

Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008

63, 2008

30 June 2008

S. 4 and Schedule 6 (items 10, 11, 13, 15): Royal Assent
Schedule 2 (items 16-21, 22(1), 24-34, 43, 44): 1 Jan 2009

S. 4, Sch. 2 (items 22(1), 34, 44) and Sch. 6 (item 15)

Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008

131, 2008

1 Dec 2008

Schedule 3 (items 5-15): Royal Assent

--

Tax Laws Amendment (Education Refund) Act 2008

141, 2008

9 Dec 2008

Schedule 1 (items 1, 10): Royal Assent

Sch. 1 (item 10)

Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Act 2008

143, 2008

9 Dec 2008

Schedule 1 (items 10-14): 1 Jan 2009

Sch. 1 (items
12-14)

Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008

144, 2008

9 Dec 2008

Schedule 6 (items 21, 22): 1 July 2009

--

Household Stimulus Package Act (No. 2) 2009

4, 2009

18 Feb 2009

Schedule 3 (items 4-14): Royal Assent

--

Family Assistance and Other Legislation Amendment (2008 Budget and Other Measures) Act 2009

48, 2009

24 June 2009

Schedule 1 (items 2-6, 8-12, 14, 15): 1 July 2009
Schedule 1 (items 7, 16): Royal Assent

Sch. 1 (items 12, 14-16)

Family Assistance Amendment (Further 2008 Budget Measures) Act 2009

49, 2009

24 June 2009

Schedule 1, Schedule 2 (items 1-3, 7) and Schedule 3: 1 July 2009
Schedule 2 (items 4-6, 8): [see Note 2 and Table A]
Remainder: Royal Assent

Sch. 1 (item 2), Sch. 2 (items 7, 8) and Sch. 3 (items 3, 4)

Family Assistance Legislation Amendment (Child Care) Act 2009

50, 2009

24 June 2009

Schedule 1 (items 11-15, 23-38, 42, 43), Schedule 2 (items 11-22), Schedule 3 and Schedule 5 (items 2-12): Royal Assent
Schedule 4 (items 1-9): 25 June 2009
Schedule 4 (items 10-14): [see Note 3]
Schedule 5 (items 13-19): 22 July 2009

Sch. 1 (items 42, 43), Sch. 2 (items
20-22), Sch. 3 (items 2, 5) and Sch. 5 (items 3, 8, 10, 19)


(a)     The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 1 (items 5 and 6) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

         Section 1 commenced on 22 December 1999.

(b)    The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 4 only of the Social Security (Administration and International Agreements) (Consequential Amendments) Act 1999, subsection 2(3) of which provides as follows:

                 (3)   Schedules 3 and 4 commenced on 1 July 2000.

(c)     The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 3 (item 1) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

         Section 1 commenced on 22 December 1999.

(d)     The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 2 only of the A New Tax System (Family Assistance and Related Measures) Act 2000, subsection 2(4) of which provides as follows:

                 (4)   Schedule 2, items 3 to 5 and 15 to 57 of Schedule 3 and Schedules 5 and 6 commence immediately after the commencement of the provisions referred to in subsection 2(2) of the A New Tax System (Family Assistance) (Administration) Act 1999.

         The provisions referred to in subsection 2(2) commenced on 1 July 2000.

(e).... The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 2 (items 7-10) only of the Family and Community Services (2000 Budget and Related Measures) Act 2000, subsection 2(2)(b) of which provides as follows:

                 (2)   The following provisions:

                              (b)   Schedules 2 and 3;

                         commence on 1 January 2001.

(f)..... The A New Tax System (Family Assistance) (Administration) Act 1999 was amended by Schedule 1A (items 22-24) only of the Child Support Legislation Amendment Act 2001, subsection 2(1A)(a) of which provides as follows:

               (1A)   Items 22, 23, 24, 25 and 26 of Schedule 1A commence on whichever of the following days applies:

                              (a)   if this Act receives the Royal Assent on or before 1 July 2002--on 1 July 2002;

(g)     Subsection 2(1) (items 8 and 10) of the Family and Community Services Legislation Amendment Act 2003 provide as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

8.  Schedule 2, items 52 to 72

Immediately after the commencement of the provisions of the A New Tax System (Family Assistance and Related Measures) Act 2000 referred to in subsection 2(2) of that Act

1 July 2000

10.  Schedule 2, items 84 to 86

Immediately after the commencement of Schedule 2 to the A New Tax System (Family Assistance and Related Measures) Act 2000

1 July 2000

(h)     Subsection 2(1) (item 8) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

8.  Schedule 2, items 95 to 103

The later of:

(a) 1 January 2004; and

(b) immediately after the commencement of sections 1‑10 to 238‑15 of the Higher Education Support Act 2003.

1 January 2004

(i)      Subsection 2(1) (item 21) of the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

21.  Schedule 6, items 16 and 17

Immediately after the commencement of items 73 and 74 of Schedule 5 to the Child Support Legislation Amendment (Reform of the Child Support Scheme--New Formula and Other Measures) Act 2006.

6 December 2006

(j)      Subsection 2(1) (items 2 and 4) of the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

2.  Schedule 1

Immediately after the commencement of the provision(s) covered by table item 4.

29 June 2007

4.  Schedule 3

The day after this Act receives the Royal Assent.

29 June 2007


Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

Part 2

 

S. 3.......................................

am. Nos. 45 and 138, 2000; No. 47, 2001; Nos. 30 and 150, 2003; No. 59, 2004; No. 111, 2005; Nos. 36 and 82, 2006; Nos. 82 and 118, 2007; No. 53, 2008; Nos. 48 and 50, 2009

S. 3A....................................

ad. No. 137, 2001

S. 4.......................................

am. No. 118, 2007

S. 4A....................................

ad. No. 53, 2008

Part 3

 

Division 1

 

Subdivision A

 

S. 7.......................................

am. No. 45, 2000

S. 7A....................................

ad. No. 45, 2000

Heading to s. 8.....................

am. No. 45, 2000

S. 8.......................................

am. No. 45, 2000

S. 8A....................................

ad. No. 45, 2000

S. 9.......................................

am. No. 45, 2000; No. 122, 2003

S. 10.....................................

am. No. 179, 1999; No. 45, 2000; No. 122, 2003; No. 33, 2004; No. 63, 2008; No. 48, 2009

Subdivision B

 

S. 13.....................................

am. No. 45, 2000

S. 14.....................................

am. No. 45, 2000; No. 48, 2009

S. 15.....................................

rs. No. 45, 2000

S. 15A..................................

ad. No. 45, 2000

Subhead. to s. 16(4)............

am. No. 45, 2000

Subheads. to s. 16(5), (6)...

am. No. 146, 2006

S. 16.....................................

am. No. 45, 2000

Heading to s. 20...................

am. No. 36, 2006

S. 20.....................................

am. No. 45, 2000; No. 30, 2003; No. 36, 2006

Ss. 20A, 20B........................

ad. No. 36, 2006

S. 20C..................................

ad. No. 36, 2006

 

am. No. 82, 2006

S. 21.....................................

am. No. 63, 2008

S. 22.....................................

am. No. 45, 2000

Ss. 23, 24.............................

am. No. 45, 2000; No. 75, 2001; No. 95, 2002; No. 49, 2009

S. 25.....................................

am. No. 45, 2000; No. 137, 2001

S. 25A..................................

ad. No. 45, 2000

S. 26.....................................

am. No. 30, 2003

S. 26A..................................

ad. No. 45, 2000

Subdivision C

 

Subhead. to s. 27(3)............

rs. No. 45, 2000

Subhead. to s. 27(4)............

rs. No. 45, 2000

S. 27.....................................

am. No. 45, 2000

S. 27A..................................

ad. No. 45, 2000

S. 28.....................................

am. No. 33, 2004; No. 61, 2005

S. 28A..................................

ad. No. 45, 2000

 

am. No. 30, 2003; No. 36, 2006

Subheads. to s. 28B(2), (3).

am. No. 146, 2006

S. 28B..................................

ad. No. 45, 2000

 

am. No. 146, 2006

Subhead. to s. 29(2)............

am. No. 61, 2005

S. 29.....................................

am. No. 61, 2005

S. 30A..................................

ad. No. 122, 2003

Heading to s. 30B.................

am. No. 146, 2006

S. 30B..................................

ad. No. 122, 2003

 

am. No. 146, 2006

Subhead. to s. 31(3)............

rs. No. 45, 2000

S. 31.....................................

am. No. 45, 2000; No. 122, 2003; No. 61, 2005

S. 31A..................................

ad. No. 45, 2000

 

am. No. 122, 2003; No. 61, 2005; No. 36, 2006

Note to s. 31A(1).................

ad. No. 36, 2006

S. 31B..................................

ad. No. 45, 2000

 

am. No. 122, 2003; No. 61, 2005

Ss. 31C, 31D........................

ad. No. 36, 2006

S. 31E...................................

ad. No. 49, 2009

S. 32.....................................

am. No. 45, 2000

Subdivision CA

 

Subdiv. CA of Div. 1 of........
Part 3

ad. No. 49, 2009

Ss. 32AA-32AD..................

ad. No. 49, 2009

Subdivision D

 

Subdiv. D of Div. 1 of ..........
Part 3

ad. No. 59, 2004

Heading to s. 32A................

am. No. 29, 2005

S. 32A..................................

ad. No. 59, 2004

 

am. No. 29, 2005; No. 61, 2005

Ss. 32B, 32C........................

ad. No. 59, 2004

S. 32D..................................

ad. No. 59, 2004

 

am. No. 146, 2006

Ss. 32E-32H........................

ad. No. 59, 2004

Ss. 32J, 32K.........................

ad. No. 59, 2004

 

am. No. 146, 2006

Ss. 32L-32N........................

ad. No. 59, 2004

S. 32P...................................

ad. No. 59, 2004

 

am. No. 146, 2006

S. 32Q..................................

ad. No. 59, 2004

 

am. No. 108, 2006

S. 32R..................................

ad. No. 59, 2004

Division 2

 

S. 33.....................................

am. No. 45, 2000; No. 30, 2003; No. 61, 2005; No. 146, 2006

S. 35.....................................

am. No. 45, 2000

 

rs. No. 95, 2002

Division 3

 

Heading to Div. 3 of .............
Part 3

rs. No. 59, 2004; No. 82, 2007

S. 36.....................................

am. No. 59, 2004; No. 82, 2007

S. 38.....................................

am. No. 30, 2003; No. 59, 2004; No. 82, 2007; No. 63, 2008

Heading to s. 38A ...............

am. No. 59, 2004; No. 82, 2007

S. 38A..................................

ad. No. 30, 2003

Heading to s. 38B ................

am. No. 59, 2004; No. 82, 2007

S. 38B..................................

ad. No. 30, 2003

Subhead. to s. 39(2) ...........

am. No. 59, 2004; No. 82, 2007

Subhead. to s. 39(3)............

am. No. 63, 2008

S. 39.....................................

am. No. 30, 2003; No. 59, 2004; No. 61, 2005; No. 82, 2007; Nos. 63 and 143, 2008

Subhead. to s. 41(3) ...........

am. No. 59, 2004; No. 82, 2007

S. 41.....................................

am. No. 59, 2004; No. 82, 2007; Nos. 63 and 143, 2008

S. 41A..................................

ad. No. 30, 2003

S. 42.....................................

am. No. 59, 2004; No. 82, 2007

S. 43.....................................

am. No. 30, 2003; No. 59, 2004; No. 82, 2007

S. 44.....................................

am. No. 59, 2004; No. 82, 2007

S. 46.....................................

am. No. 45, 2000; No. 59, 2004; No. 82, 2007

Heading to s. 47...................

am. No. 82, 2007

Subhead. to s. 47(1)............

ad. No. 63, 2008

Subhead. to s. 47(2)............

am. No. 82, 2007

 

rep. No. 130, 2007

Subhead. to s. 47(4)............

ad. No. 82, 2007

Subhead. to s. 47(5)............

am. No. 63, 2008

S. 47.....................................

am. No. 45, 2000; No. 95, 2002

 

rs. No. 59, 2004

 

am. Nos. 82 and 130, 2007; No. 63, 2008

S. 47A..................................

ad. No. 30, 2003

 

am. No. 59, 2004; No. 82, 2007

Division 4

 

Div. 4 of Part 3.....................

rs. No. 45, 2000

Subdivision A

 

S. 48.....................................

rs. No. 45, 2000; No. 118, 2007

Subdivision B

 

S. 49.....................................

rs. No. 45, 2000

Ss. 49A, 49B........................

ad. No. 45, 2000

S. 49C..................................

ad. No. 45, 2000

 

am. No. 132, 2004; No. 53, 2008

S. 49D..................................

ad. No. 45, 2000

Ss. 49E, 49F.........................

ad. No. 45, 2000

 

am. No. 53, 2008

Ss. 49G, 49H........................

ad. No. 45, 2000

S. 49J...................................

ad. No. 45, 2000

 

am. No. 33, 2004

Ss. 49K-49N........................

ad. No. 45, 2000

Subdivision C

 

S. 50.....................................

rs. No. 45, 2000

 

am. No. 53, 2008

S. 50A..................................

ad. No. 45, 2000

S. 50B..................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 50C..................................

ad. No. 45, 2000

Note to s. 50C......................

ad. No. 132, 2004

Ss. 50D-50G........................

ad. No. 45, 2000

S. 50H..................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 50J...................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 50K..................................

ad. No. 45, 2000

Ss. 50L, 50M........................

ad. No. 45, 2000

 

am. No. 118, 2007

S. 50N..................................

ad. No. 45, 2000

S. 50P...................................

ad. No. 45, 2000

Subdivision CA

 

Subdiv. CA of Div. 4 of Part 3................................

ad. No. 132, 2004

S. 50Q..................................

ad. No. 132, 2004

S. 50R..................................

ad. No. 132, 2004

 

am. No. 144, 2008

Ss. 50S-50U........................

ad. No. 132, 2004

S. 50V..................................

ad. No. 132, 2004

 

am. No. 118, 2007

Ss. 50W-50Y.......................

ad. No. 132, 2004

Subdivision CB

 

Subdiv. CB of Div. 4 of Part 3................................

ad. No. 118, 2007

S. 50Z..................................

ad. No. 118, 2007

Note to s. 50Z(1)..................

ad. No. 53, 2008

S. 50ZA................................

ad. No. 118, 2007

Note to s. 50ZA(1)...............

ad. No. 53, 2008

Ss. 50ZB, 50ZC...................

ad. No. 118, 2007

Subdivision D

 

S. 51.....................................

rs. No. 45, 2000

S. 51A..................................

ad. No. 45, 2000

S. 51B..................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 51C..................................

ad. No. 45, 2000

 

rs. No. 53, 2008

S. 51D..................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 51E...................................

ad. No. 45, 2000

 

am. No. 118, 2007

Subdivision E

 

S. 52.....................................

rs. No. 45, 2000

Ss. 52A-52C........................

ad. No. 45, 2000

Ss. 52D, 52E........................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 52F...................................

ad. No. 45, 2000

S. 52G..................................

ad. No. 45, 2000

 

rs. No. 53, 2008

S. 52H..................................

ad. No. 45, 2000

 

am. No. 53, 2008

Note to s. 52H(1)..................

ad. No. 50, 2009

S. 52J...................................

ad. No. 45, 2000

Subdivision F

 

S. 53.....................................

rs. No. 45, 2000

Ss. 53A-53C........................

ad. No. 45, 2000

Ss. 53D, 53E........................

ad. No. 45, 2000

 

rs. No. 53, 2008

S. 53F...................................

ad. No. 45, 2000

 

am. No. 53, 2008

Note to s. 53F(1)..................

ad. No. 50, 2009

S. 53G..................................

ad. No. 45, 2000

Subdivision G

 

S. 54.....................................

rs. No. 45, 2000

Ss. 54A, 54B........................

ad. No. 45, 2000

S. 54C..................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 54D..................................

ad. No. 45, 2000

 

am. No. 118, 2007

Subdivision H

 

Heading to s. 55...................

am. No. 36, 2006

S. 55.....................................

rs. No. 45, 2000

 

am. No. 36, 2006; No. 53, 2008

Ss. 55AA, 55AB..................

ad. No. 36, 2006

S. 55AC................................

ad. No. 36, 2006

 

am. No. 82, 2006

S. 55A..................................

ad. No. 45, 2000

 

am. No. 53, 2008

Ss. 55B, 55C........................

ad. No. 45, 2000

 

rs. No. 53, 2008

S. 55D..................................

ad. No. 45, 2000

Subdivision J

 

S. 56.....................................

rs. No. 45, 2000

 

am. No. 95, 2002; No. 118, 2007

S. 56A..................................

ad. No. 45, 2000

 

am. No. 95, 2002

S. 56B..................................

ad. No. 45, 2000

 

am. No. 118, 2007

Subdivision K

 

S. 56C..................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 132, 2004; No. 150, 2005

S. 56D..................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 150, 2005

Subdivision L

 

S. 57.....................................

rs. No. 45, 2000

S. 57A..................................

ad. No. 45, 2000

Ss. 57B, 57C........................

ad. No. 45, 2000

 

am. No. 53, 2008

Ss. 57D, 57E........................

ad. No. 45, 2000

S. 57F...................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 57G..................................

ad. No. 118, 2007

Subdivision M

 

S. 58.....................................

rs. No. 45, 2000

 

am. No. 53, 2008

Ss. 58A, 58B........................

ad. No. 45, 2000

Subdivision N

 

S. 59.....................................

rs. No. 45, 2000

 

am. No. 150, 2005

Ss. 59A-59C........................

ad. No. 45, 2000

S. 59D..................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 59E...................................

ad. No. 45, 2000

S. 59F...................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 59G..................................

ad. No. 132, 2004

Subdivision P

 

Heading to s. 60...................

am. No. 53, 2008

 

rs. No. 50, 2009

S. 60.....................................

rs. No. 45, 2000

 

am. No. 53, 2008

 

rs. No. 50, 2009

Heading to s. 60A................

am. No. 53, 2008

 

rs. No. 50, 2009

S. 60A..................................

ad. No. 45, 2000

 

am. No. 53, 2008

 

rs. No. 50, 2009

Heading to s. 60B.................

am. No. 53, 2008

S. 60B..................................

ad. No. 45, 2000

 

am. No. 53, 2008; No. 50, 2009

S. 60C..................................

ad. No. 45, 2000

 

am. No. 53, 2008

S. 60D..................................

ad. No. 45, 2000

 

am. No. 61, 2005; No. 53, 2008

S. 60E...................................

ad. No. 45, 2000

 

am. No. 36, 2006; No. 53, 2008

Subdivision Q

 

S. 61.....................................

rs. No. 45, 2000

S. 61A..................................

ad. No. 45, 2000

Subdivision R

 

Heading to s. 62...................

am. No. 118, 2007

S. 62.....................................

rs. No. 45, 2000

 

am. No. 118, 2007

S. 62A..................................

ad. No. 45, 2000

 

am. No. 53, 2008

Ss. 62B, 62C........................

ad. No. 45, 2000

S. 62CA................................

ad. No. 132, 2004

Subdivision S

 

S. 62D..................................

ad. No. 45, 2000

 

am. No. 132, 2004; No. 150, 2005

Subdivision T

 

S. 63.....................................

rs. No. 45, 2000

 

am. No. 132, 2004; No. 118, 2007

Subdivision U

 

S. 64.....................................

rs. No. 45, 2000

Subhead. to s. 64A(5).........

am. No. 150, 2005

S. 64A..................................

ad. No. 45, 2000

 

am. No. 150, 2005

Subhead. to s. 64B(6)..........

am. No. 150, 2005

S. 64B..................................

ad. No. 45, 2000

 

am. No. 150, 2005

Subhead. to s. 64C(5)..........

am. No. 150, 2005

S. 64C..................................

ad. No. 45, 2000

 

am. No. 150, 2005

Heading to s. 64D.................

am. No. 150, 2005

Subhead. to s. 64D(2)..........

am. No. 150, 2005

S. 64D..................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 64DA................................

ad. No. 53, 2008

S. 64E...................................

ad. No. 45, 2000

 

am. No. 118, 2007; No. 53, 2008

S. 64EA................................

ad. No. 53, 2008

S. 64F...................................

ad. No. 45, 2000

Subdivision V

 

S. 65.....................................

rs. No. 45, 2000

S. 65A..................................

ad. No. 45, 2000

S. 65B..................................

ad. No. 45, 2000

 

am. No. 36, 2006

Note to s. 65B(1)..................

ad. No. 36, 2006

Ss. 65BA, 65BB...................

ad. No. 36, 2006

S. 65C..................................

ad. No. 45, 2000

Subhead. to s. 65D(4)..........

am. No. 150, 2005

S. 65D..................................

ad. No. 45, 2000

 

am. No. 150, 2005

S. 65DA................................

ad. No. 132, 2004

S. 65E...................................

ad. No. 45, 2000

 

am. No. 118, 2007

Division 4AA

 

Heading to Div. 4AA of........
Part 3

rs. No. 50, 2009

Div. 4AA of Part 3................

ad. No. 113, 2007

Subdivision AA

 

Heading to Subdiv. AA of....
Div. 4AA of Part 3

rs. No. 50, 2009

Subdiv. AA of Div. 4AA .......
of Part 3

ad. No. 53, 2008

Heading to s. 65EAA............

am. No. 50, 2009

Subhead. to s. 65EAA(1).....

am. No. 50, 2009

S. 65EAA.............................

ad. No. 53, 2008

 

am. No. 50, 2009

Heading to s. 65EAB............

am. No. 50, 2009

S. 65EAB..............................

ad. No. 53, 2008

 

am. No. 50, 2009

Heading to s. 65EAC............

am. No. 50, 2009

S. 65EAC..............................

ad. No. 53, 2008

 

am. No. 50, 2009

Subdivision A

 

Heading to Subdiv. A of.......
Div. 4AA of Part 3

rs. No. 50, 2009

Heading to s. 65EA..............

rs. No. 53, 2008; No. 50, 2009

Subhead. to s. 65EA(2).......

ad. No. 53, 2008

 

rs. No. 50, 2009

Subhead. to s. 65EA(3).......

ad. No. 53, 2008

 

rs. No. 50, 2009

S. 65EA................................

ad. No. 113, 2007

 

am. No. 53, 2008

 

rs. No. 50, 2009

Heading to s. 65EB...............

rs. No. 53, 2008; No. 50, 2009

Subhead. to s. 65EB(2)........

ad. No. 53, 2008

 

rs. No. 50, 2009

Subhead. to s. 65EB(3)........

ad. No. 53, 2008

 

rs. No. 50, 2009

S. 65EB................................

ad. No. 113, 2007

 

am. No. 53, 2008

 

rs. No. 50, 2009

Heading to s. 65EC...............

rs. No. 53, 2008; No. 50, 2009

S. 65EC................................

ad. No. 113, 2007

 

am. No. 53, 2008

 

rs. No. 50, 2009

S. 65ECA..............................

ad. No. 50, 2009

S. 65ED................................

ad. No. 113, 2007

S. 65EE.................................

ad. No. 113, 2007

 

am. No. 50, 2009

Subdivision B

 

Heading to s. 65EF...............

am. No. 50, 2009

Subhead. to s. 65EF(1)........

ad. No. 50, 2009

Subhead. to s. 65EF(3)........

ad. No. 50, 2009

Subhead. to s. 65EF(4)........

ad. No. 50, 2009

S. 65EF.................................

ad. No. 113, 2007

 

am. No. 53, 2008; No. 50, 2009

Division 4A

 

Div. 4A of Part 3...................

ad. No. 60, 2004

S. 65F...................................

ad. No. 60, 2004

Division 4B

 

Div. 4B of Part 3...................

ad. No. 131, 2008

S. 65G..................................

ad. No. 131, 2008

Division 4C

 

Div. 4C of Part 3...................

ad. No. 4, 2009

S. 65H..................................

ad. No. 4, 2009

Division 5

 

S. 66.....................................

am. No. 45, 2000; No. 75, 2001; Nos. 59 and 60, 2004; No. 108, 2006; Nos. 82, 118 and 130, 2007; Nos. 53, 63 and 131, 2008; Nos. 4 and 50, 2009

Part 4

 

Division 1

 

S. 68.....................................

am. No. 45, 2000; No. 118, 2007

S. 68A ..................................

ad. No. 53, 2008

S. 69.....................................

rs. No. 45, 2000

Division 2

 

S. 70.....................................

am. No. 60, 2004; No. 131, 2008; No. 4, 2009

Subhead. to s. 71(1)............

am. No. 47, 2001

S. 71.....................................

rs. No. 45, 2000

 

am. No. 47, 2001; No. 59, 2004; No. 82, 2007

S. 71A..................................

ad. No. 45, 2000

Heading to s. 71B.................

rs. No. 30, 2003; No. 118, 2007

S. 71B..................................

ad. No. 45, 2000

 

am. No. 30, 2003

 

rs. No. 118, 2007

S. 71C..................................

ad. No. 45, 2000

Ss. 71CAA, 71CAB..............

ad. No. 113, 2007

 

rs. No. 50, 2009

S. 71CAC.............................

ad. No. 50, 2009

S. 71CA................................

ad. No. 118, 2007

S. 71D..................................

ad. No. 45, 2000

S. 71E...................................

ad. No. 45, 2000

 

am. No. 146, 2006

S. 71F...................................

ad. No. 45, 2000

 

am. No. 30, 2003

S. 71G..................................

ad. No. 45, 2000

 

rs. No. 118, 2007

 

am. No. 53, 2008

S. 71GA...............................

ad. No. 118, 2007

S. 71H..................................

ad. No. 45, 2000

S. 71I....................................

ad. No. 60, 2004

S. 71J...................................

ad. No. 131, 2008

S. 71K..................................

ad. No. 4, 2009

S. 72.....................................

rep. No. 59, 2004

S. 74.....................................

am. No. 45, 2000; No. 60, 2004; No. 131, 2008; No. 4, 2009

S. 75.....................................

am. No. 137, 2001

Ss. 77, 78.............................

am. No. 45, 2000

 

rs. No. 47, 2001

Ss. 78A, 78B........................

ad. No. 47, 2001

S. 79.....................................

am. No. 47, 2001; No. 108, 2006

S. 79A..................................

ad. No. 47, 2001

 

am. No. 108, 2006

Division 3

 

S. 82.....................................

rs. No. 45, 2000

 

am. No. 47, 2001; No. 30, 2003; No. 60, 2004; No. 36, 2006; Nos. 113 and 118, 2007; Nos. 53 and 131, 2008; Nos. 4 and 50, 2009

S. 83.....................................

rep. No. 45, 2000

S. 84.....................................

rs. No. 45, 2000

 

am. No. 47, 2001; No. 30, 2003; No. 52, 2004

Heading to s. 84A................

am. No. 53, 2008

S. 84A..................................

ad. No. 45, 2000

 

am. No. 30, 2003; No. 52, 2004; No. 53, 2008; No. 50, 2009

S. 85.....................................

rep. No. 45, 2000

Heading to s. 86...................

am. No. 45, 2000; No. 118, 2007

S. 86.....................................

am. No. 45, 2000; No. 47, 2001; No. 118, 2007

S. 87.....................................

am. No. 47, 2001

Heading to s. 87A................

am. No. 118, 2007

S. 87A..................................

ad. No. 45, 2000

 

am. No. 118, 2007

S. 87B..................................

ad. No. 118, 2007

S. 88.....................................

am. No. 45, 2000; No. 47, 2001; No. 118, 2007

S. 90.....................................

am. No. 45, 2000; No. 47, 2001; No. 118, 2007

Heading to s. 91...................

am. No. 30, 2003

S. 91.....................................

am. No. 45, 2000

 

rs. No. 47, 2001

 

am. No. 30, 2003

S. 92.....................................

rs. No. 45, 2000

 

am. No. 30, 2003; No. 52, 2004

Heading to s. 92A................

am. No. 53, 2008

S. 92A..................................

ad. No. 45, 2000

 

am. No. 30, 2003; No. 52, 2004; No. 113, 2007; No. 53, 2008; No. 50, 2009

S. 93.....................................

am. No. 45, 2000

S. 93A..................................

ad. No. 47, 2001

 

am. No. 30, 2003; No. 60, 2004; Nos. 113 and 118, 2007; Nos. 53 and 131, 2008; Nos. 4 and 50, 2009

Division 4

 

Subhead. to s. 95(2)............

ad. No. 61, 2005

Subhead. to s. 95(5)............

ad. No. 61, 2005

Subhead to s. 95(6).............

ad. No. 61, 2005

S. 95.....................................

am. No. 45, 2000; No. 47, 2001; No. 61, 2005; No. 118, 2007; No. 53, 2008

S. 99.....................................

am. No. 45, 2000; No. 118, 2007; No. 53, 2008

S. 100...................................

am. No. 47, 2001; No. 108, 2006

S. 102...................................

am. No. 138, 2001; No. 108, 2006

Part 5

 

Division 1

 

Div. 1 of Part 5.....................

rs. No. 45, 2000

Subdivision A

 

Subhead. to s. 104(1)..........

rep. No. 146, 2006

S. 104...................................

rs. No. 45, 2007

 

am. No. 146, 2006; No. 118, 2007; No. 53, 2008; No. 50, 2009

S. 105...................................

rs. No. 45, 2000

Heading to s. 105A..............

am. No. 29, 2005

S. 105A................................

ad. No. 59, 2004

 

am. Nos. 29 and 61, 2005

S. 106...................................

rs. No. 45, 2000

 

am. No. 30, 2003; Nos. 60 and 132, 2004; No. 146, 2006; No. 118, 2007; No. 131, 2008; No. 4, 2009

Heading to s. 107.................

am. No. 192, 1999

 

rs. No. 45, 2000

S. 107...................................

am. No. 192, 1999

 

rs. No. 45, 2000

 

am. No. 30, 2003; No. 132, 2004

Subdivision B

 

S. 108...................................

rs. No. 45, 2000

 

am. No. 30, 2003; No. 146, 2006; No. 118, 2007; No. 53, 2008; No. 50, 2009

S. 109...................................

rs. No. 45, 2000

 

am. No. 30, 2003

 

rep. No. 146, 2006

S. 109A................................

ad. No. 45, 2000

Note to s. 109A(1)...............

ad. No. 53, 2008

 

rs. No. 50, 2009

S. 109B................................

ad. No. 45, 2000

 

am. No. 132, 2004; No. 146, 2006; No. 118, 2007

S. 109C................................

ad. No. 45, 2000

S. 109D................................

ad. No. 45, 2000

 

am. Nos. 60 and 132, 2004; No. 118, 2007; No. 131, 2008; No. 4, 2009

S. 109DA..............................

ad. No. 118, 2007

Ss. 109E, 109F.....................

ad. No. 45, 2000

S. 109G................................

ad. No. 45, 2000

 

am. No. 132, 2004; No. 108, 2006

S. 109H................................

ad. No. 45, 2000

Division 2

 

S. 111...................................

am. No. 45, 2000; No. 132, 2004; Nos. 36 and 146, 2006; No. 118, 2007

Note to s. 111(1)..................

ad. No. 53, 2008

 

rs. No. 50, 2009

Ss. 111A, 111B....................

ad. No. 45, 2000

Heading to s. 112.................

am. No. 45, 2000

S. 112...................................

am. No. 45, 2000; No. 132, 2004

S. 113...................................

am. No. 45, 2000

S. 115...................................

rep. No. 45, 2000

S. 118...................................

am. No. 45, 2000; No. 111, 2005; No. 146, 2006; No. 48, 2009

Division 3

 

Subdivision A

 

S. 122...................................

am. No. 45, 2000; No. 146, 2006

Subdivision C

 

S. 132...................................

rep. No. 45, 2000

S. 133...................................

am. No. 137, 2001

Subdivision D

 

S. 139...................................

am. No. 45, 2000; No. 146, 2006

Subdivision E

 

S. 141A................................

ad. No. 45, 2000

 

am. No. 132, 2004; No. 118, 2007

Division 4

 

Subdivision A

 

S. 142...................................

am. No. 45, 2000; No. 146, 2006

Note to s. 142(1)..................

ad. No. 53, 2008

 

rs. No. 50, 2009

S. 144...................................

am. No. 45, 2000; No. 30, 2003; No. 36, 2006; No. 118, 2007

Division 5

 

Heading to Div. 5 of Part 5...

rs. No. 50, 2009

Div. 5 of Part 5.....................

ad. No. 53, 2008

S. 152A................................

ad. No. 53, 2008

 

rs. No. 50, 2009

S. 152B................................

ad. No. 50, 2009

Part 6

 

Division 1

 

S. 153...................................

am. No. 118, 2007

S. 154...................................

am. No. 45, 2000; No. 30, 2003; No. 132, 2004; Nos. 113 and 118, 2007; No. 53, 2008; No. 50, 2009

Heading to s. 154A..............

rs. No. 49, 2009

S. 154A................................

ad. No. 45, 2000

 

am. No. 33, 2004; No. 49, 2009

S. 154B................................

ad. No. 49, 2009

Ss. 155, 156.........................

am. No. 30, 2003

S. 157...................................

am. No. 45, 2000; No. 30, 2003; No. 150, 2005

S. 158...................................

am. No. 30, 2003; No. 118, 2007

S. 159...................................

rs. No. 137, 2001

 

am. No. 118, 2007

S. 160...................................

am. No. 30, 2003; No. 118, 2007

Division 2

 

S. 161...................................

am. No. 45, 2000

S. 162...................................

am. No. 35, 2003; No. 108, 2006; No. 118, 2007; No. 42, 2008

Ss. 163, 164.........................

rs. No. 137, 2001

S. 165...................................

am. No. 137, 2001

S. 168...................................

am. No. 95, 2002

S. 169...................................

am. No. 108, 2006

S. 169A................................

ad. No. 160, 2005

S. 169B................................

ad. No. 141, 2008

Division 3

 

Subdivision A

 

S. 171...................................

am. No. 45, 2000

Subdivision B

 

S. 172...................................

rs. No. 137, 2001

S. 173...................................

am. No. 45, 2000

 

rs. No. 137, 2001

 

am. No. 132, 2004; No. 118, 2007; No. 53, 2008; No. 50, 2009

S. 174...................................

am. No. 45, 2000

 

rs. No. 137, 2001

S. 175...................................

am. No. 45, 2000

 

rs. No. 137, 2001

 

am. No. 53, 2008; No. 50, 2009

Heading to s. 175AA............

am. No. 50, 2009

S. 175AA.............................

ad. No. 53, 2008

 

am. No. 50, 2009

Heading to s. 175A..............

am. No. 137, 2001

S. 175A................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 118, 2007

S. 176...................................

rs. No. 45, 2000; No. 137, 2001

 

am. No. 118, 2007

Subdivision C

 

S. 178...................................

am. No. 45, 2000; No. 118, 2007

Part 7

 

Heading to Part 7..................

rs. No. 137, 2001

Division 1

 

Ss. 186, 187.........................

rep. No. 137, 2001

S. 188...................................

rs. No. 137, 2001

Div 2 of Part 7......................

rep. No. 137, 2001

Ss. 189, 190.........................

rep. No. 137, 2001

Part 8

 

Division 1

 

S. 194...................................

am. No. 138, 2000

S. 195...................................

am. No. 45, 2000; No. 30, 2003; No. 118, 2007; No. 53, 2008

S. 195A................................

ad. No. 50, 2009

S. 196...................................

am. No. 45, 2000; No. 53, 2008

Note to s. 196(2)..................

ad. No. 53, 2008

S. 197...................................

am. No. 53, 2008

S. 198...................................

am. No. 108, 2006

S. 200...................................

am. No. 108, 2006; No. 118, 2007; No. 53, 2008

S. 201...................................

am. No. 118, 2007

S. 201A................................

ad. No. 118, 2007

S. 201B................................

ad. No. 53, 2008

S. 202...................................

am. No. 30, 2003; No. 108, 2006

S. 204...................................

am. No. 53, 2008

S. 204A................................

ad. No. 118, 2007

S. 205...................................

am. No. 108, 2006

S. 206...................................

am. Nos. 36 and 108, 2006

Note to s. 206.......................

ad. No. 53, 2008

S. 207...................................

am. No. 53, 2008

Ss. 207A, 207B....................

ad. No. 36, 2006

S. 208...................................

rep. No. 108, 2006

Division 2

 

S. 209...................................

am. No. 138, 2000

S. 210...................................

am. No. 108, 2006

S. 213...................................

am. No. 108, 2006

S. 214...................................

am. No. 108, 2006

S. 219...................................

rep. No. 108, 2006

Part 8A

 

Heading to Part 8A...............

rs. No. 50, 2009

Part 8A.................................

ad. No. 45, 2000

Division 1

 

Heading to Div. 1 of Part 8A.

rs. No. 50, 2009

Heading to s. 219A..............

am. No. 118, 2007

 

rs. No. 118, 2007

S. 219A................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 132, 2004; No. 150, 2005; No. 36, 2006; No. 118, 2007

 

rs. No. 118, 2007

Ss. 219AA, 219AB..............

ad. No. 118, 2007

Heading to s. 219AC............

rs. No. 53, 2008

Subhead. to s. 219AC(1).....

ad. No. 53, 2008

S. 219AC..............................

ad. No. 118, 2007

 

am. No. 53, 2008

Ss. 219AD-219AF...............

ad. No. 118, 2007

Heading to s. 219AG............

rs. No. 53, 2008

Subhead. to s. 219AG(1).....

ad. No. 53, 2008

S. 219AG.............................

ad. No. 118, 2007

 

am. No. 53, 2008

S. 219B................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 150, 2005; No. 118, 2007

 

rs. No. 118, 2007

 

am. No. 53, 2008

Note to s. 219B(2)................

rep. No. 53, 2008

Notes 1, 2 to s. 219B(2).......

ad. No. 53, 2008

S. 219BA..............................

ad. No. 118, 2007

S. 219BB..............................

ad. No. 118, 2007

 

am. No. 53, 2008

Note to s. 219BB(1).............

ad. No. 53, 2008

S. 219BC..............................

ad. No. 118, 2007

 

am. No. 53, 2008

Note to s. 219BC(1).............

ad. No. 53, 2008

S. 219BD..............................

ad. No. 118, 2007

 

am. No. 53, 2008

Note to s. 219BD(1).............

ad. No. 53, 2008

S. 219C................................

ad. No. 45, 2000

 

am. No. 137, 2001

 

rep. No. 118, 2007

S. 219D................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 118, 2007

 

rep. No. 118, 2007

S. 219E.................................

ad. No. 45, 2000

 

am. No. 137, 2001; No. 108, 2006; No. 118, 2007; No. 53, 2008

 

rs. No. 53, 2008

Note to s. 219E(1)................

ad. No. 53, 2008

 

rs. No. 53, 2008

S. 219EA..............................

ad. No. 118, 2007

 

am. No. 53, 2008

Note to s. 219EA(2).............

ad. No. 53, 2008

Subhead. to