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

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

No. 81, 1999

Compilation No. 123

Compilation date: 1 July 2023

Includes amendments up to: Act No. 38, 2023

Registered: 13 July 2023

This compilation is in 2 volumes

Volume 1: sections 1-152D

Volume 2: sections 153-235

 Endnotes

Each volume has its own contents

This compilation includes commenced amendments made by Act No. 66, 2022

About this compilation

This compilation

This is a compilation of the A New Tax System (Family Assistance) (Administration) Act 1999 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1--Preliminary

1 Short title

2 Commencement

2A Norfolk Island

Part 2--Interpretation

3 Definitions

3A Application of the Criminal Code

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

4A Meaning of large child care provider

Part 3--Payment of family assistance (other than child care subsidy and additional child care subsidy)

Division 1--Family tax benefit

Subdivision A--Making claims

5 Need for a claim

6 Who can claim

7 How to claim

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

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

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

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

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

11 Restrictions on bereavement claims

12 Claim may be withdrawn or varied

Subdivision B--Determination of claims etc.

13 Secretary must determine claim

14 Restriction on determining claim where income tax assessment not made

14A Restriction on determining claim where income tax return not lodged

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

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

15B Deferral of determination of early claims

16 Determination of instalment entitlement claim

17 Determination of past period entitlement claim

18 Determination of bereavement entitlement claim

19 Determination that no entitlement

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

20A Indexed estimates

20B Indexed actual incomes

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

21 When determination is in force

22 Notice of determination

23 Payment of family tax benefit by instalment

24 Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual

24A Other payments of family tax benefit

25 Obligation to notify change of circumstances

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

26 Secretary's power to request tax file numbers

26A Secretary's power to require bank account details

Subdivision C--Variation of determinations

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

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

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

28AA Effect of section 28 on newborn upfront payment of family tax benefit

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

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

29 Variation of instalment entitlement determination where failure to provide information

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

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

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

31 Variation of instalment entitlement determination to reflect changes in eligibility

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

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

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

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

31E Continuous adjustment of daily rate of family tax benefit

32 Notice of variation of determination

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

32AA Non-payment of family tax benefit for non-lodgment of tax returns

32AB Prohibited periods for claimant

32AC Prohibited periods for relevant partner

32AD Prohibited periods for new partner

32AE Non-entitlement to payment of family tax benefit after 3 or more variations under subsection  28(2)

32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit

Subdivision CB--Non-entitlement to FTB on estimated income basis

32AF Non-entitlement to FTB on estimated income basis--review of income during 2 consecutive income years

32AG Exception--greater than nil rate of FTB for later income year

32AH Exception--resumption of eligibility for FTB

32AI Exception--income support payments

32AJ Exception--new FTB child

32AK Exception--couple separates

32AL Exception--special circumstances

32AM Exception--determined circumstances

Subdivision D--FTB reconciliation conditions

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

32B When FTB reconciliation conditions are satisfied

32C Relevant reconciliation time--first individual must lodge tax return

32D Relevant reconciliation time--no separation of couple and partner must lodge tax return

32E Relevant reconciliation time--couple separates during next income year and partner must lodge tax return

32F Relevant reconciliation time--couple separates after end of next income year and partner must lodge tax return

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

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

32N Relevant reconciliation time--individual has maintenance income

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

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

Division 2--Payment of family tax benefit advances

Subdivision A--Request for family tax benefit advance

33 Request

34 Form of request

35 Request may be withdrawn or varied

Subdivision B--Entitlement to family tax benefit advance

35A Entitlement to family tax benefit advance

Subdivision C--Regular family tax benefit advances

35B Regular family tax benefit advances

Subdivision D--Amount of family tax benefit advance

35C Amount of family tax benefit advance

35D Maximum amount of family tax benefit advance payable

Subdivision E--Payment of family tax benefit advance

35E Payment of advance

Division 3--Stillborn baby payment

36 Need for a claim

37 Who can claim

38 How to claim

38A Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective

38B Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective

39 Restrictions on claiming

40 Claim may be withdrawn

41 Secretary must determine claim

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

42 Determination of "normal circumstances" entitlement claim

43 Determination of "bereavement" entitlement claim

44 Determination that no entitlement

45 When determination is in force

46 Notice of determination

47 Payment of stillborn baby payment

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

Division 4A--One-off payment to families

65F Payment of one-off payment to families

Division 4B--Economic security strategy payment to families

65G Payment of economic security strategy payment to families

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

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

Division 4CA--ETR payment

65HA Payment of ETR payment

Division 4D--Clean energy advance

65J Payment of clean energy advance

Division 4DA--2020 economic support payment

65JA Payment of first 2020 economic support payment

65JB Payment of second 2020 economic support payment

Division 4DB--Additional economic support payments

65JC Payment of additional economic support payment 2020

65JD Payment of additional economic support payment 2021

Division 4E--Single income family supplement

Subdivision A--Making claims

65K Need for a claim

65KA How to claim

65KB Tax file number requirement to be satisfied for claims for a past period

65KC Tax file number requirement to be satisfied for claim in substitution because of the death of another individual

65KD Restrictions on claims for payment for a past period

65KE Restrictions on bereavement claims

65KF Claim may be withdrawn or varied

Subdivision B--Determination of claims and payment of single income family supplement

65KG Secretary must determine claim

65KH Restriction on determining claim where income tax assessment not made

65KI Restriction on determining claim where income tax return not lodged

65KJ Restriction on determining claim where tax file number not provided etc.

65KK Determination of past period entitlement claim

65KL Determination of bereavement entitlement claim

65KM Determination that no entitlement

65KN When determination is in force

65KO Notice of determination

65KP Payment of single income family supplement--no claim required

65KQ Payment of single income family supplement--claim required

65KR Secretary's power to request tax file numbers

65KS Variation of past period determinations where failure to provide tax file number

65KT Notice of variation of determination

Division 5--Payment protection and garnishee orders

66 Protection of payments under this Part

67 Effect of garnishee etc. order

Part 3A--Payment of child care subsidy and additional child care subsidy

Division 1--Introduction

67AA Simplified outline of this Part

67AB Forms of CCS and ACCS

Division 2--Making claims

67BA Simplified outline of this Division

67BB Need for a claim

67BC Who can claim

67BD Kinds of claims

67BE When a claim is effective

67BF Claims that are taken not to have been made

Division 3--Determinations

Subdivision A--Entitlement to be paid CCS or ACCS

67CA Simplified outline of this Division

67CB Entitlement to be paid CCS or ACCS

Subdivision B--Determinations for individuals claiming CCS by fee reduction

67CC Determination of individual's eligibility for CCS by fee reduction

67CD Determination of individual's entitlement to be paid CCS or ACCS

67CE Notice of determinations under this Subdivision

Subdivision C--Determinations for individuals claiming CCS or ACCS in substitution for individual who has died

67CF Determination of individual's entitlement to be paid CCS or ACCS in substitution for individual who has died

67CG Notice of determinations under this Subdivision

Subdivision D--Determinations for approved providers

67CH Determination of provider's entitlement to be paid ACCS (child wellbeing)

67CI Notice of determinations under this Subdivision

Division 4--Estimates etc. of adjusted taxable income

67DA Simplified outline of this Division

67DB Determinations when adjusted taxable income is not known

67DC Indexed estimates

67DD Indexed actual incomes

67DE Indexed estimates and indexed actual incomes for members of couples

Division 5--Payments

67EA Simplified outline of this Division

67EB Payments to providers of individuals' entitlements to CCS or ACCS by fee reduction

67EC Payment directly to individuals of entitlements to CCS or ACCS

67ED Payment of CCS or ACCS in substitution for an individual who has died

67EE Payments to provider in respect of provider's own entitlement to be paid ACCS (child wellbeing)

Division 6--Giving information

67FA Simplified outline of this Division

67FB Notice of change of circumstances: individuals

67FC Notice if child not at risk of serious abuse or neglect: providers

67FD Manner of notifying change of circumstances

67FE Request for bank account details

67FG Request for tax file number etc. of TFN determination persons

67FH Request for information about care provided

67FI Request for information in relation to eligibility or entitlement for CCS or ACCS

Division 7--Payment protection and garnishee orders

67GA Simplified outline of this Division

67GB Protection of payments in relation to CCS and ACCS

67GC Effect of garnishee etc. order

Part 4--Overpayments and debt recovery

Division 1--Preliminary

68 References to amount paid to person

69 Special provisions relating to approved providers

Division 2--Amounts recoverable under this Act

70 Debts due to the Commonwealth

71 Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance

71A Debts arising in respect of family tax benefit advances

71B Debts in respect of CCS or ACCS--no entitlement

71C Debts in respect of CCS or ACCS--overpayment

71D Debts in respect of fee reduction amounts provider fails to pass on or remit

71DA Debts in respect of CCS or ACCS--absences before first attendance or after last attendance

71E Debts in respect of ACCS (child wellbeing) for provider--individual at fault

71F Debts in respect of CCS or ACCS for individual--provider at fault

71G Debts where provider approval is suspended cancelled or varied

71H Debts in respect of business continuity payments paid to provider

71I Debts arising in respect of one-off payment to families

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

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

71L Debts arising in respect of clean energy advance

71M Debts arising in respect of ETR payment

72 Debts arising in respect of 2020 economic support payment

72A Debts arising in respect of additional economic support payment

73 Debts arising from AAT stay orders

74 Person other than payee obtaining payment of a cheque

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

76 Data-matching Program (Assistance and Tax) Act debts

77 Notices in respect of debt

78 Interest charge--no repayment arrangement in effect

78A Interest charge--failure to comply with or termination of repayment arrangement

78B Other rules for interest charge

78C What is the interest charge rate?

78D Exemption from interest charge--general

78E Exemption from interest charge--Secretary's determination

78F Guidelines on interest charge provisions

80 Debt from failure to comply with garnishee notice

81 Overseas application of provisions

Division 3--Methods of recovery

82 Methods of recovery

84 Deductions from debtor's family tax benefit

84A Setting off family assistance against debt owed

87 Application of income tax refund owed to person

87A Setting off debts of an approved provider against child care service payments

88 Legal proceedings

89 Garnishee notice

91 Arrangement for payment of debt by instalments

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

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

93 Application of income tax refund owed to another person

93A Recovery of amounts from financial institutions

93B No time limit on debt recovery action

Division 4--Non-recovery of debts

94 Meaning of debt

94A Time for recovering certain CCS debts

95 Secretary may write off debt

96 Power to waive Commonwealth's right to recover debt

97 Waiver of debt arising from error

98 Waiver of debt relating to an offence

99 Waiver of small debt

100 Waiver in relation to settlements

101 Waiver in special circumstances

102 Secretary may waive debts of a particular class

Division 5--Departure prohibition orders

Subdivision A--Secretary may make departure prohibition orders

102A Secretary may make departure prohibition orders

Subdivision B--Departure from Australia of debtors prohibited

102B Departure from Australia of debtors prohibited

Subdivision C--Other rules for departure prohibition orders

102C Notification requirements for departure prohibition orders

102D Operation of departure prohibition order

102E Revocation and variation of departure prohibition orders

102F Notification requirements for revocations and variations

Subdivision D--Departure authorisation certificates

102G Application for departure authorisation certificate

102H When Secretary must issue departure authorisation certificate

102J Security for person's return to Australia

102K What departure authorisation certificate must authorise

102L Notification requirements for departure authorisation certificates

102M Notification requirements for substituted days

Subdivision E--Appeals and review in relation to departure prohibition orders and departure authorisation certificates

102N Appeals to courts against making of departure prohibition orders

102P Jurisdiction of courts

102Q Orders of court on appeal

102R Review of decisions

Subdivision F--Enforcement

102S Powers of officers of Customs and members of the Australian Federal Police

102T Privilege against self-incrimination

102U Production of authority to depart

Subdivision G--Interpretation

102V Interpretation--departure from Australia for foreign country

102W Meaning of Australia

Part 5--Review of decisions

Division 1A--Preliminary matters in relation to child care decisions

103 Child care decision

103A CCS reconciliation conditions

103B First deadline

103C Second deadline

Division 1--Internal review

Subdivision A--Review initiated by the Secretary

104 Decisions that may be reviewed by Secretary on own initiative

105 Secretary may review certain decisions on own initiative

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

105B Review of instalment determination--taking account of energy supplements

105C Review of entitlement to be paid CCS or ACCS--taking account of changes of circumstances etc.

105D Review of entitlement to be paid CCS or ACCS--time limit on increase

105E Review of individual's entitlement to be paid CCS by fee reduction--meeting CCS reconciliation conditions

106 Notice of review decision not relating to CCS or ACCS

106A Notice of certain review decisions relating to CCS or ACCS

106B Notice to AAT

107 Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment

107A Date of effect of certain decisions made under section 105 in relation to eligibility for CCS

Subdivision B--Review initiated by the applicant

108 Decisions that may be reviewed under section 109A

109A Review of certain decisions may be initiated by applicant

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

109C Authorised review officers

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

109DA Review applications--time limits on certain applications by providers

109DB Review of entitlement to be paid CCS or ACCS--taking account of changes of circumstances etc.

109DC Review of entitlement to be paid CCS or ACCS--time limit on increase

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

109EA Date of effect of certain decisions made under section 109A in relation to eligibility for CCS

109F Withdrawal of review applications

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

109H Notification of further rights of review

Division 2--Review by Administrative Appeals Tribunal

Subdivision A--Simplified outline of this Division

110 Simplified outline of this Division

Subdivision B--Application for AAT first review

111 Application for AAT first review

111A Time limit for application for AAT first review

Subdivision C--Other matters relating to AAT first review

111B Person who made the decision

112 Operation and implementation of decision under AAT first review

113 Secretary may continue certain matters pending outcome of application for AAT first review

114 Arrangements for AAT first review if section 113 declaration in force

115 Variation of original decision after application is made for AAT first review

116 Procedure on receipt of application for AAT first review

116A Parties to AAT first review

119 Power to obtain information for AAT first reviews

120 AAT may require Secretary to obtain information for AAT first review

121 Hearing of AAT first review in private

122 Costs of AAT first review

123 Decision on AAT first review of care percentage decision

124 Certain other decisions on AAT first review

125 Date of effect of certain AAT first review decisions relating to payment of family tax benefit

125A Date of effect of certain AAT first review decisions relating to eligibility for CCS

126 Notification of decisions and reasons for AAT first review

127 Secretary or AAT may treat event as having occurred if decision set aside on AAT first review

Subdivision D--Application for AAT second review

128 Application for AAT second review

Subdivision E--Other matters relating to AAT second review

130 Parties to AAT second review

131 Operation and implementation of decision subject to AAT second review

132 Variation of original decision after application is made for AAT second review

133 Failure of party to appear at AAT second review

134 Decision on AAT second review of care percentage decision

134A Certain other decisions on AAT second review

134B Date of effect of certain AAT second review decisions in relation to eligibility for CCS

135 Secretary may treat event as having occurred if decision set aside on AAT second review

Subdivision F--Matters relating to both AAT first review and AAT second review

136 Notice by Secretary of certain AAT decisions in relation to CCS or ACCS by fee reduction

137 Settlement of proceedings before the AAT

137A AAT review of entitlement to be paid CCS or ACCS--taking account of changes of circumstances etc.

137B AAT review of entitlement to be paid CCS or ACCS--time limit on increase

Subdivision G--AAT single review

138 Applications for AAT single review

139 Variation of decision after application is made for AAT single review

140 Secretary may treat event as having occurred if decision to set aside on AAT single review

141 Settlement of proceedings before the AAT

Division 6--Date of effect of reviews under the child support law

152C Date of effect of decisions on objections under the child support law that apply for family assistance purposes

152D Date of effect of AAT reviews under the child support law that apply for family assistance purposes

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history