A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 27A Variation of instalment entitlement determination where failure to provide bank account details

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 27A

Non - compliance with requirement

  (1)   If:

  (a)   the claimant is subject to a requirement under section   26A; and

  (b)   the claimant does not comply with the requirement within 28 days of the requirement being made;

then, subject to subsection   (2), the consequence in subsection   (3) applies.

Exemption from requirement under section   26A

  (2)   The Secretary may determine that the consequence in subsection   (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.

Variation of determination

  (3)   For the purposes of subsection   (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.

Consequence of Secretary later becoming aware of bank account details

  (4)   If:

  (a)   under subsection   (3), the Secretary varies the determination; and

  (b)   the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection   (3).