Commonwealth Consolidated Acts

A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Overview of Act  
   3AA.    Application of the Criminal Code  
   3A.     Disclosure of personal information  

   PART 2--FAMILY AND COMMUNITY SERVICES CUSTOMERS WHO QUALIFY FOR BONUS PAYMENT

           Division 1--Interpretation

   4.      Definitions  
   5.      Annual retirement income and annual savings and investment income--customers with previous calculation of ordinary income on a yearly basis  
   6.      Annual retirement income and annual savings and investment income--customers with no previous calculation of ordinary income on a yearly basis  
   7.      Annual business and wages income  

           Division 2--Claim for bonus payment

   8.      Making a proper claim  
   9.      Proper claim can be withdrawn  
   10.     No further proper claim can be made  

           Division 3--Qualification for bonus payment

   11.     Qualification for bonus payment  
   12.     Qualification for components of bonus payment  

           Division 4--Determination of proper claim

   13.     Secretary to determine proper claim  
   14.     Grant of proper claim  
   15.     Refusal of proper claim  

           Division 5--Amount of bonus payment etc

   16.     Amount of bonus payment  
   17.     Making of bonus payment  

           Division 6--Miscellaneous

   18.     General administration of Part  
   19.     Application of social security law  

   PART 3--VETERANS' AFFAIRS CUSTOMERS WHO QUALIFY FOR BONUS PAYMENT

           Division 1--Interpretation

   20.     Definitions  
   21.     Annual retirement income and annual savings and investment income--customers with previous calculation of ordinary income on a yearly basis  
   22.     Annual retirement income and annual savings and investment income--customers with no previous calculation of ordinary income on a yearly basis  

           Division 2--Claim for bonus payment

   23.     Making a proper claim  
   24.     Proper claim can be withdrawn  
   25.     No further proper claim can be made  

           Division 3--Qualification for bonus payment

   26.     Qualification for aged persons savings bonus payment  

           Division 4--Determination of proper claim

   27.     Commission to determine proper claim  
   28.     Grant of proper claim  
   29.     Refusal of proper claim  

           Division 5--Amount of bonus payment etc

   30.     Amount of bonus payment  
   31.     Making of bonus payment  

           Division 6--Miscellaneous

   32.     General administration of Part  
   33.     Application of Veterans' Entitlements Act  

   PART 4--ATO CLIENTS WHO QUALIFY FOR BONUS PAYMENT

           Division 1--Interpretation

   34.     Definitions  
   35.     Adjusted savings and investment income  
   36.     Adjusted business and wages income  

           Division 2--Claim for bonus payment

   37.     Making a proper claim  
   38.     Proper claim can be withdrawn  
   39.     No further proper claim can be made  

           Division 3--Qualification for bonus payment

   40.     Qualification for bonus payment  
   41.     Qualification for components of bonus payment  

           Division 4--Determination of proper claim

   42.     Commissioner to determine proper claim  
   43.     Grant of proper claim  
   44.     Refusal of proper claim  

           Division 5--Amount of bonus payment etc

   45.     Amount of bonus payment  
   46.     Making of bonus payment  

           Division 6--Review of determinations

   47.     Review after an amendment of assessment  
   48.     Commissioner may initiate review in other circumstances  
   49.     ATO client may initiate review under the Taxation Administration Act  
   50.     Determinations not to be varied or revoked other than in accordance with this Division  

           Division 7--When and how payments can be recovered

   51.     Recovery of payments  
   52.     Interest on amounts recoverable  
   53.     Write off, waiver and payment by instalments  

           Division 8--Miscellaneous

   54.     General administration of Part  
   55.     Use etc. of information relating to another person  
   56.     False or misleading information etc.  

   PART 5--OTHER MATTERS

   57.     Bonus payment not income under Social Security Act or Veterans' Entitlements Act  
   58.     Appropriation  
   59.     Regulations