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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 8
Extended meaning of Australian resident—hardship and
special circumstances - (1)
- The Secretary may determine that an individual who
is not an Australian resident is taken to be an Australian resident for the
purposes of Division 4 of Part 3 (eligibility for child care benefit).
- (2)
- The Secretary may make a determination under subsection (1) if the
Secretary is satisfied that:
- (a)
- hardship would be caused to the individual if the individual were not
treated as an Australian resident; or
- (b)
- because of the special circumstances of the particular case, the
individual should be treated as an Australian resident.
- (3)
- In making a determination under subsection (1), the Secretary must comply
with any guidelines in force under subsection (4) in relation to the making of
such determinations.
- (4)
- The Minister may make guidelines relating to the making of determinations
under subsection (1).
- (5)
- Guidelines under subsection (4) are disallowable instruments for the
purposes of section 46A of the Acts Interpretation Act 1901 .
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