Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO. 2) 1999 - SCHEDULE 4

1  Section 5 (definition of claimant )

Repeal the definition, substitute:

"claimant" , in relation to family tax benefit, means a person who has made a claim for the benefit, if the claim has not been determined.

2  Section 5 (definition of family allowance )

Repeal the definition.

3  Section 5

Insert:

"Family Assistance Act" means the A New Tax System (Family Assistance) Act 1999 .

4  Section 5

Insert:

"family tax benefit" has the meaning given by the Family Assistance Act.

5  Paragraph 39(2)(b)

Repeal the paragraph, substitute:

                     (b)  if the child will be under 16 at the end of the child support year—the amount worked out using the formula:

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                            where:

                            base FTB rate means the base FTB child rate under clause 8 of Schedule 1 to the Family Assistance Act, for which the liable parent was eligible on 1 January immediately before the child support year.

                            standard FTB rate means the standard rate under clause 7 of Schedule 1 to the Family Assistance Act, for which the liable parent was eligible on 1 January immediately before the child support year.

6  Paragraph 89(4)(b)

Repeal the paragraph, substitute:

                     (b)  family tax benefit for the child at a rate higher than the base rate for the party under clause 4 of Schedule 1 to the Family Assistance Act;

7  Subsection 89(4) (note)

Repeal the note.

8  Paragraph 91A(1)(b)

Repeal the paragraph, substitute:

                     (b)  the party referred to in paragraph 83(1)(a) (the eligible person ) is entitled to be paid, or is a claimant for, family tax benefit for the child at a rate higher than the base rate for the eligible person under clause 4 of Schedule 1 to the Family Assistance Act, on the day on which the application is made; and

Note:       The heading to section 91A is altered by omitting “ sole parent pension, family allowance etc. ” and substituting “ family tax benefit ”.

9  Subsection 91A(1) (note)

Repeal the note.

10  Subsection 91A(3)

Repeal the subsection, substitute:

             (3)  The Secretary must decide if the eligible person or the person’s partner (if any) has taken reasonable action to obtain maintenance by applying clause 10 of Schedule 1 to the Family Assistance Act as if:

                     (a)  the Registrar had accepted the agreement; and

                     (b)  if the eligible person is a claimant for family tax benefit—the eligible person was entitled to be paid the benefit.

The Secretary is said to make an adverse decision under this subsection if the Secretary decides that the eligible person would only be entitled to be paid family tax benefit at the base rate.

Note:          The consequence of deciding, under clause 10, that the person (or their partner) has not taken reasonable action to obtain maintenance is that the family tax benefit rate is the base rate.

11  Paragraph 92(4)(a)

Repeal the paragraph, substitute:

                     (a)  the party referred to in paragraph 83(1)(a) (the eligible person ) is entitled to be paid, or is a claimant for, family tax benefit for the child at a rate higher than the base rate for the eligible person under clause 4 of Schedule 1 to the Family Assistance Act, on the day on which the application is made; and

12  Subsection 92(4) (note)

Repeal the note.