A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32A FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32A

  (1)   This section applies to a decision of the Secretary to make or vary a section   16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same - rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).

  (2)   In making or varying the determination, the Secretary must disregard the following provisions:

  (a)   paragraph   (ca) of step 1 of the method statement in clause   3 of Schedule   1 to the Family Assistance Act;

  (b)   paragraph   (d) of step 1 of the method statement in clause   25 of Schedule   1 to the Family Assistance Act;

  (ba)   paragraph   29(1)(b) of Schedule   1 to the Family Assistance Act;

  (bb)   paragraph   (b) of step 1 of the method statement in subclause   29(2) of Schedule   1 to the Family Assistance Act;

  (bba)   paragraph   29A(2)(b) of Schedule   1 to the Family Assistance Act;

  (bc)   subclause   31A(1) of Schedule   1 to the Family Assistance Act;

  (c)   subclause   38A(1) of Schedule   1 to the Family Assistance Act;

unless and until:

  (d)   if the same - rate benefit period to which the decision relates is the only same - rate benefit period for the first individual for the relevant income year--the first individual has satisfied the FTB reconciliation conditions for the same - rate benefit period; or

  (e)   if the same - rate benefit period to which the decision relates is one of 2 or more same - rate benefit periods for the first individual for the relevant income year--the first individual has satisfied the FTB reconciliation conditions for each of those same - rate benefit periods.

Note 1:   If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section   105--see section   105A.

Note 2:   To work out when the first individual has satisfied the FTB reconciliation conditions, see section   32B.

  (3)   Subsection   (2) does not apply for the purposes of working out the amount of a clean energy advance.