Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 33

             (1)  The Secretary must determine that an individual is entitled to be paid a family tax benefit advance for a standard advance period if:

                     (a)  on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and

                    (aa)  on that day, the individual's Part A rate is equal to or exceeds the amount that would, under clause 26 of Schedule 1 to the Family Assistance Act, be the FTB child rate for an FTB child who had not turned 18 if:

                              (i)  the individual's Part A rate were required to be worked out using Part 3 of that Schedule; and

                             (ii)  clause 27 of that Schedule did not apply; and

                    (ab)  the individual has at least one FTB child; and

                     (b)  the individual has made a request to the Secretary for the payment of a family tax benefit advance for that period; and

                     (c)  the request is made before the end of that period; and

                     (d)  the individual is not an individual to whom subsection (1A) applies.

          (1A)  This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is:

                     (a)  recoverable under Part 4 by means of deductions from the individual's instalments of family tax benefit under section 84; or

                     (b)  being recovered by deductions from the individual's instalments of family tax benefit under section 227.

             (2)  Subject to subsection (2A), an individual's advance assessment day for a standard advance period is:

                     (a)  if paragraph (b) does not apply--the first day in the standard advance period; or

                     (b)  the day on which the individual becomes entitled to be paid family tax benefit by instalment if:

                              (i)  the individual is not entitled to be paid family tax benefit by instalment on the first day in the standard advance period; and

                             (ii)  the individual becomes entitled to be paid family tax benefit by instalment during the standard advance period; and

                            (iii)  the individual becomes so entitled because of the birth of a child.

          (2A)  If an individual's request to the Secretary for the payment of a family tax benefit advance for a standard advance period is made after the start of that period, the individual's advance assessment day for that period is the day on which the individual made the request.

             (3)  An individual's request may operate:

                     (a)  for a particular standard advance period; or

                     (b)  for a particular standard advance period and all subsequent standard advance periods.

             (4)  If paragraph (3)(b) applies to an individual's request, the individual may withdraw the request at any time for standard advance periods for which the individual has not been paid a family tax benefit advance.

             (5)  An individual cannot become entitled to be paid more than one family tax benefit advance for a standard advance period.