A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AL Exception--special circumstances

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

Scope

  (1)   This section applies if the Secretary is satisfied that:

  (a)   on a day (the special circumstances day ) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual's partner (if any) or both; and

  (b)   those circumstances did not exist at the end of the later of the consecutive years; and

  (c)   those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

Trigger day is on or before exclusion day

  (2)   If the trigger day is on or before the exclusion day, the Secretary must determine that subsection   32AF(2) is taken not to apply to the individual.

Trigger day is after exclusion day

  (3)   If the trigger day is after the exclusion day, the Secretary must determine that subsection   32AF(2) ceases to apply to the individual on and from the trigger day.

Secretary's determinations--general

  (4)   A determination under subsection   (2) or (3):

  (a)   has effect in accordance with its terms; and

  (b)   is not a legislative instrument.

Trigger day for special circumstances

  (5)   In this section:

"trigger day" means the later of:

  (a)   the special circumstances day; and

  (b)   1   July of the income year the Secretary becomes aware of the existence of the special circumstances.

Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3).