Commonwealth Consolidated Acts

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.