Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65DA

Variation with effect that individual is not eligible for special grandparent rate

             (1)  If:

                     (a)  a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual and 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)  after the determinations are made, an event occurs; and

                     (d)  the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and

                     (e)  when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination under subsection 50T(1) immediately after the occurrence, the claimant would not be eligible for the special grandparent rate for the child;

the Secretary must vary the determination under subsection 50T(1) with effect that the claimant is not eligible for that rate for the child.

             (2)  The variation under subsection (1) has effect from the date of the occurrence.

Variation with effect that individual is again eligible for special grandparent rate

             (3)  If:

                     (a)  a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual and in respect of a child; and

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

                     (c)  the determination referred to in paragraph (b) is varied with the effect that the claimant is not eligible for the special grandparent rate for the child; and

                     (d)  an event occurs while the variation referred to in paragraph (c) is in force; and

                     (e)  the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and

                      (f)  when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination under subsection 50T(1) immediately after the occurrence, the claimant would be eligible for the special grandparent rate for the child;

the Secretary must vary the determination under subsection 50T(1) with effect that the claimant is eligible for that rate for the child.

             (4)  The variation under subsection (3) has effect from:

                     (a)  if no day is specified in the notice of determination--the day the variation is made; or

                     (b)  on the day specified in the notice of variation.

             (5)  The Secretary may specify a day, not more than 4 weeks before:

                     (a)  if the Secretary becomes aware of the occurrence because the claimant notifies the Secretary of the occurrence--the day on which the claimant notifies the Secretary of the occurrence; or

                     (b)  in any other case--the day on which the Secretary makes the variation;

as the day from which the variation is to have effect.

             (6)  The Secretary may only specify a day under subsection (5) if the Secretary is satisfied that, the individual was eligible for the special grandparent rate for the child on and since that specified earlier day.

Section 59G and 62CA variations prevail

             (7)  If:

                     (a)  when a variation under this section takes place, a variation is in force under section 59G or 62CA; and

                     (b)  the variation under section 59G or 62CA has effect for any period when the variation under this section would have effect;

the variation under section 59G or 62CA prevails over the variation under this section.