Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO. 2) 1999 - SCHEDULE 9

1  Section 5 (index of definitions)

Omit:

2  Section 5 (index of definitions)

Insert in its appropriate alphabetical position, determined on a letter‑by‑letter basis:

3  Subsection 5F(1) (definition of FA child )

Repeal the definition.

4  Subsection 5F(1)

Insert:

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

5  Subsection 5F(1)

Insert:

"FTB child" has the meaning given by Subdivision A of Division 1 of Part 3 of the Family Assistance Act.

6  Subsection 5F(3)

Repeal the subsection.

7  Subsection 5Q(1)

Insert:

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

8  Subsections 5R(11) and (12)

Omit “FA child” (wherever occurring), substitute “FTB child”.

9  Subsections 5R(11) (note 1) and (12) (note 1)

Omit “ FA child ”, substitute “ FTB child ”.

10  Module C of Schedule 6 (subparagraph SCH6‑C3(f)(i))

Omit “FA child”, substitute “FTB child”.

11  Module C of Schedule 6 (subparagraph SCH6‑C3(f)(ii))

Omit “is receiving family allowance in respect of an FA child”, substitute “is entitled to be paid family tax benefit in respect of an FTB child”.

12  Module C of Schedule 6 (subparagraph SCH6‑C5(c)(ii))

Omit “is also receiving family allowance at a rate that is more than the minimum family allowance rate”, substitute “is entitled to be paid family tax benefit at a rate higher than the base rate under clause 4 of Schedule 1 to the Family Assistance Act”.

13  Module C of Schedule 6 (point SCH6‑C5, note 2)

Repeal the note.

14  Module C of Schedule 6 (point SCH6‑G2)

Omit “FA child”, substitute “FTB child”.

15  Module C of Schedule 6 (point SCH6‑G2, note 1)

Omit “ FA child ”, substitute “ FTB child ”.

16  Module C of Schedule 6 (point SCH6‑G3)

Omit “FA child”, substitute “FTB child”.

Note:       The heading to point SCH6‑G3 is altered by omitting “ FA children ” and substituting “ FTB children ”.

17  Module C of Schedule 6 (points SCH6‑G4 and SCH6‑G5)

Omit “FA child” (wherever occurring), substitute “FTB child”.

Note:       The headings to points SCH6‑G4 and SCH6‑G5 are altered by omitting “ FA child ” (wherever occurring) and substituting “ FTB child ”.

18  At the end of Module G of Schedule 6

Add:

Special rule dealing with the death of an FTB child

   SCH6‑G6  If an FTB child of a person dies, this Module has effect, for a period of 14 weeks after the death of the child, as if the child had not died.

Note:          This point does not prevent this Module having the effect it would have had if the child would otherwise have ceased to be an FTB child during that 14 weeks.