A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 28AA Effect of section 28 on newborn upfront payment of family tax benefit

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 28AA

  (1)   If:

  (a)   an individual is entitled to be paid an amount (the upfront amount ) of family tax benefit under section   58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division   1A of Part   5 of Schedule   1 to that Act for one or more days; and

  (b)   a variation under subsection   28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days;

then the individual is taken not to have been entitled to the upfront amount.

  (2)   If a variation under subsection   28(3) or (4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection   (1) of this section ceases to apply to the individual.

  (3)   Subsection   (2) does not prevent subsection   (1) again applying to the individual.