Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO. 2) 1999 - SCHEDULE 10

Fringe Benefits Tax Assessment Act 1986

1  Subparagraph 47(8)(a)(ia)

Repeal the subparagraph.

2  Subparagraph 47(8)(a)(ii)

After “care”, insert “provided before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ”.

3  Subparagraph 47(8)(a)(iii)

After “hours”, insert “provided before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ”.

4  Subparagraph 47(8)(a)(iv)

After “vacations”, insert “provided before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ”.

5  Subparagraph 47(8)(a)(iv)

Omit “and”, substitute “or”.

6  At the end of paragraph 47(8)(a)

Add:

                             (v)  an approved centre based long day care service within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 ; or

                            (vi)  an approved family day care service within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 ; or

                           (vii)  an approved outside school hours care service within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 ; and

Income Tax Assessment Act 1936

7  Paragraph 16(4)(fa)

Repeal the paragraph, substitute:

                    (fa)  the Health Insurance Commission for the purpose of the administration of the Childcare Rebate Act 1993 , being information as to whether a registered carer (within the meaning of that Act) or an applicant for registration as a registered carer has a tax file number;

8  After paragraph 16(4)(fb)

Insert:

                    (fc)  the Secretary to the Department of Family and Community Services for the purpose of the administration of the A New Tax System (Family Assistance) (Administration) Act 1999 ;

9  Subsection 23AF(17A) (paragraph (b) of the definition of notional gross tax )

Omit “and”.

10  Subsection 23AF(17A) (paragraph (c) of the definition of notional gross tax )

Repeal the paragraph.

11  Subsections 23AF(17D) and (17E)

Repeal the subsections.

12  Subsection 23AG(3) (paragraph (b) of the definition of notional gross tax )

Omit “and”.

13  Subsection 23AG(3) (paragraph (c) of the definition of notional gross tax )

Repeal the paragraph.

14  Subsections 23AG(5A) and (5B)

Repeal the subsections.

15  Paragraph 156(5)(b)

Omit “and Division 5 of Part II of the Income Tax Rates Act 1986 ”.

16  Paragraph 156(5A)(b)

Omit “and Division 5 of Part II of the Income Tax Rates Act 1986 ”.

17  Subsection 159J(6) (paragraph (ab) of the definition of separate net income )

After “ 1991 ”, insert “as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ”.

18  Subsection 159J(6) (after paragraph (ab) of the definition of separate net income )

Insert:

                    (ac)  does not include child care benefit, family tax benefit, maternity allowance or maternity immunisation allowance paid under the A New Tax System (Family Assistance) (Administration) Act 1999 ; and

                    (ad)  does not include a child disability allowance paid under the Social Security Act 1991 ; and

                    (ae)  does not include maternity allowance, maternity immunisation allowance, family allowance, family allowance supplement or non‑benefit PP (partnered) within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ; and

19  Subsection 159J(6) (paragraph (a) of the definition of separate net income )

Omit all the words from and including “maternity allowance” to and including “ Social Security Act 1991 ,” (first occurring).

20  Subsection 159J(6) (paragraph (aad) of the definition of separate net income )

Repeal the paragraph, substitute:

                  (aad)  does not include any part of benefit PP (partnered) paid under the Social Security Act 1991 , as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 , that is exempt under section 52‑10 because of paragraph (e) of the item dealing with parenting payment (benefit PP (partnered)) in the table in section 52‑15 of the Income Tax Assessment Act 1997 ; and

21  Subsection 159J(6) (subparagraph (b)(i) of the definition of separate net income )

Omit “family allowance supplement, family allowance,”, substitute “family allowance or family allowance supplement within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ,”.

22  At the end of section 202

Add:

            ; and (m)  to facilitate the administration of the A New Tax System (Family Assistance) (Administration) Act 1999 and section 5 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 ; and

                     (n)  to facilitate the administration of the A New Tax System (Bonuses for Older Australians) Act 1999 .

23  Subsection 251R(5)

Omit “family allowance under Part 2.17 of the Social Security Act 1991 ”, substitute “family tax benefit under the A New Tax System (Family Assistance) (Administration) Act 1999 ”.

Income Tax Assessment Act 1997

24  Section 11‑15 (after table item headed “education”)

Insert:

25  Section 11‑15 (table item headed “social security or like payments”)

Omit:

26  Section 11‑15 (table item headed “social security or like payments”)

Omit:

27  Section 12‑5 (after table item headed “family”)

Insert:

28  Section 13‑1 (table item headed “dependants”)

Omit:

29  Section 13‑1 (table item headed “sole parent”)

Repeal the item.

30  After section 25‑5

Insert:

25‑7   Advice about family tax benefit

                   You can deduct a fee or commission you incur, to the extent that the fee or commission is for advice in relation to a claim for family tax benefit under the A New Tax System (Family Assistance) (Administration) Act 1999 , if:

                     (a)  the advice is provided by a ^* recognised tax adviser; and

                     (b)  you lodge the claim for family tax benefit with an officer of the Australian Taxation Office (within the meaning of that Act) for determination by such an officer.

Note:          Under Part 8 of the A New Tax System (Family Assistance) (Administration) Act 1999 the Secretary to the Department of Family and Community Services may delegate powers under that Act (including the power to determine claims for family tax benefit).

31  Section 52‑10 (table item 11.1)

Repeal the item.

32  Section 52‑10 (table item 12.1)

Repeal the item.

33  Section 52‑10 (table item 13.1)

Repeal the item.

34  Section 52‑10 (table item 14.1)

Repeal the item.

35  Section 52‑10 (table item 14.2)

Repeal the item.

36  Section 52‑10 (table item 21A.2)

Repeal the item.

37  Section 52‑15 (paragraph (c) of table item 4)

Omit “and”.

38  Section 52‑15 (paragraph (e) of table item 4)

Repeal the paragraph.

39  Section 52‑40 (table item 11)

Repeal the item.

40  Section 52‑40 (table item 12)

Repeal the item.

41  Section 52‑40 (table item 13)

Repeal the item.

42  Section 52‑40 (table item 14.1)

Repeal the item.

43  Section 52‑40 (table item 14.2)

Repeal the item.

44  Section 52‑40 (table item 21B)

Repeal the item.

45  Section 52‑120

Repeal the section

46  At the end of Division 52

Add:

Subdivision 52‑G — Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999

52‑150   Family assistance payments are exempt

                   A payment of child care benefit, family tax benefit, maternity allowance or maternity immunisation allowance made to you under the A New Tax System (Family Assistance) (Administration) Act 1999 is exempt from income tax.

47  Paragraph 53‑15(1)(b)

Omit “and”.

48  Paragraph 53‑15(1)(c)

Repeal the paragraph.

49  Subsection 392‑5(4) (note)

Repeal the note, substitute:

Note:          The example assumes that all the basic taxable income was from a primary production business.

50  Subsection 392‑35(3) (note 3)

Repeal the note.

51  Paragraph 392‑35(4)(a)

Repeal the paragraph, substitute:

                     (a)  if you are a resident taxpayer as defined in the Income Tax Rates Act 1986 —the rates of income tax in paragraph (1)(b) of Part I of Schedule 7 to that Act, taking into account the way it would apply with any changes to your tax‑free threshold under section 20 of that Act; or

52  Subsection 392‑35(6) (note)

Omit “(disregarding any alteration of the threshold by way of family tax assistance)”.

53  Subsection 405‑5(1) (note 1)

Omit “1”.

54  Subsection 405‑5(1) (note 2)

Repeal the note.

Income Tax Rates Act 1986

55  Paragraph 12(7)(a) (definition of B )

Omit “, Division 5 of Part II”.

56  Paragraph 12(8)(a) (definition of B )

Omit “, Division 5 of Part II”.

57  Subsections 12A(3), 12A(4) and 12A(5)

Repeal the subsections.

58  Subsection 12A(6) (definition of adjusted tax‑free threshold )

Repeal the definition.

59  Subsection 12A(6) (definition of lowest marginal rate of tax )

Repeal the definition.

60  Subsection 12A(6) (definition of taxable income )

Repeal the definition.

61  Subsection 12A(6) (definition of tax‑free threshold increase )

Repeal the definition.

62  Section 16A

Repeal the section.

Income Tax Rates Amendment Act (No. 1) 1997

63  Item 2 of Schedule 1

Repeal the item, substitute:

2  Paragraph 12(8)(a) (definition of B )

After “subsection (4)”, insert “, Division 5 of Part II”.

Income Tax (Transitional Provisions) Act 1997

64  Section 52‑5

Repeal the section.

Medicare Levy Act 1986

65  Subsection 8(6)

Omit “family allowance under Part 2.17 of the Social Security Act 1991 ”, substitute “family tax benefit under the A New Tax System (Family Assistance) (Administration) Act 1999 ”.

Taxation Administration Act 1953

66  Paragraph 8WA(1)(b)

Omit “or (j)”, substitute “, (j), (m) or (n)”.

67  Paragraphs 8WB(1)(d) and (e)

Omit “or (k)”, substitute “, (k), (m) or (n)”.

67A  Paragraphs 8WB(1)(d) and (e)

Omit “or (ka)”, substitute “, (ka), (m) or (n)”.

68  Application

(1)        Subject to this item, the amendments made by this Schedule apply to assessments in relation to the 2000‑2001 year of income and later years of income.

(2)        The amendment made by item 7 of this Schedule applies to information sought in relation to a registered carer after 8 December 1997.

69  Saving provision— Income Tax Assessment Act 1997

(1)        Despite the amendments of the Income Tax Assessment Act 1997 made by this Schedule, that Act as in force immediately before the commencement of item 1 of this Schedule continues to apply, in respect of:

                     (a)  an eligible family payment; or

                     (b)  an exceptional circumstances relief payment within the meaning of the Farm Household Support Act 1992 ;

received during the 2000‑2001 year of income or a later year of income, as if those amendments had not been made.

(2)        In this item:

eligible family payment means any of the following payments:

                     (a)  family allowance;

                     (b)  family allowance advance;

                     (c)  family tax payment;

                     (d)  maternity allowance;

                     (e)  maternity immunisation allowance;

                      (f)  parenting payment (non‑benefit PP (partnered));

                     (g)  so much of parenting payment (benefit PP (partnered)) as is included by way of provisional rate of parenting payment up to the maximum basic component of the parenting payment worked out using the method statement in point 1068B‑A3;

within the meaning of the Social Security Act 1991 as in force immediately before the commencement of item 1 of this Schedule.