Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 62CA

             (1)  If:

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

                     (b)  the Secretary, in order to make a decision about whether the claimant is eligible for that rate for the child at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and

                     (c)  the claimant or the claimant's partner refuses or fails to comply with the requirements;

the Secretary may vary the determination with the effect that the individual is not eligible for that rate for the child.

             (2)  The variation has effect from the Monday after the day the variation is made.

Consequence of later provision of information or documents

             (3)  If:

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

                     (b)  the claimant, or the claimant's partner, gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

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