Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO. 2) 1999 - SCHEDULE 7

1  Subsection 3(1)

Insert:

"base rate" has the meaning given by subsection 3(1) of the Family Assistance Act.

2  Subsection 3(1)

Insert:

"benefit dependant" of a person means a child in respect of whom the person, or the person’s partner, is entitled to be paid family tax benefit by instalment, where:

                     (a)  the Part A rate of the person, or the person’s partner, exceeds their base rate; and

                     (b)  the person is:

                              (i)  a recipient of a newstart allowance, sickness allowance or special benefit under the Social Security Act 1991 ; or

                             (ii)  a recipient of youth allowance under that Act who is not undertaking full‑time study for the purposes of that Act.

3  Subsection 3(1) (paragraph (c) of the definition of dependant )

Omit “DSS”.

4  Subsection 3(1) (subparagraph (d)(i) of the definition of dependant )

Omit all the words from and including “in respect of” to and including “Act”, substitute “in respect of whom a person is entitled to be paid family tax benefit by instalment, where the person’s Part A rate of family tax benefit exceeds the person’s base rate”.

5  Subsection 3(1) (note to the definition of dependant )

Repeal the note.

6  Subsection 3(1) (definition of DSS benefit dependant )

Repeal the definition.

7  Subsection 3(1)

Insert:

"entitled to be paid family tax benefit by instalment" has the meaning given by the A New Tax System (Family Assistance) (Administration) Act 1999 .

8  Subsection 3(1)

Insert:

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

9  Subsection 3(1)

Insert:

"family tax benefit" has the meaning given by subsection 3(1) of the Family Assistance Act.

10  Subsection 5B(12) (definition of child )

Repeal the definition, substitute:

"child" , in relation to a person, means an FTB child (within the meaning of the Family Assistance Act) of the person, or of the person’s partner (within the meaning of the Social Security Act 1991 ).

11  Subsection 5B(12) (subparagraphs (b)(i) and (ii) of the definition of dependant )

Omit “DSS”.

12  Subsection 5B(12) (paragraph (ab) of the definition of income )

Repeal the paragraph, substitute:

                    (ab)  if the person is receiving a social security pension or benefit within the meaning of the Social Security Act 1991 —the person’s maintenance income (if any) under Division 5 of Part 2 of Schedule 1 to the Family Assistance Act; and

13  Subsection 5EA(6) (at the end of the definition of family allowance )

Add “and before 1 July 2000”.

14  Subsection 5EA(6) (definition of maximum family payment rate )

Omit “rate of family payment”, substitute “rate of family allowance”.

15  Subsection 5EA(6) (paragraph (a) of the definition of maximum family payment rate )

After “ Social Security Act 1991 ”, insert “, as in force immediately before 1 July 2000,”.

16  After section 5EA

Insert:

5EAA   Disadvantaged persons (persons entitled to family tax benefit)

                   A person is a disadvantaged person within the meaning of this section if:

                     (a)  the person is entitled to be paid family tax benefit by instalment; and

                     (b)  the person’s daily rate of family tax benefit consists of or includes the maximum Part A rate.