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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 59G

Variation for failure to provide information in the data verification form relating to special grandparent rate

             (1)  If:

                     (a)  a determination is in force under section 50F with the effect that a claimant who is an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

                     (b)  a determination is in force under subsection 50T(1) with the effect that the claimant is eligible for the special grandparent rate for the child; and

                     (c)  the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

                     (d)  the form is returned within the time specified in the request; and

                     (e)  any information requested in the form relevant to the claimant's eligibility for the special grandparent rate for the child is not provided;

the Secretary may vary the determination under subsection 50T(1) with the effect that the claimant is, from 1 July in the income year following the one in which the request was made, not eligible for the special grandparent rate for the child.

Consequence of Secretary later becoming aware of information

             (2)  If:

                     (a)  under subsection (1), the Secretary varies the determination under subsection 50T(1); and

                     (b)  before the end of the income year following the one in which the variation took effect, the claimant gives the information mentioned in subsection (1) or the Secretary finds out the information;

the Secretary must vary the determination under subsection 50T(1) to undo the effect mentioned in subsection (1).



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