Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 3

Definitions
(1)
In this Act, unless the contrary intention appears:

"AAT" means the Administrative Appeals Tribunal.

"AAT Act" means the Administrative Appeals Tribunal Act 1975 .

"agency "means:

(a)
the Department; or

(b)
the Commonwealth Services Delivery Agency; or

(c)
the Australian Taxation Office; or

(d)
the Health Insurance Commission.

"approved centre based long day care service" means a centre based long day care service in respect of which an approval as a centre based long day care service is in force under Division 1 of Part 8.

"approved child care service" means:

(a)
an approved centre based long day care service; or

(b)
an approved family day care service; or

(c)
an approved occasional care service; or

(d)
an approved outside school hours care service.

"approved family day care service" means a family day care service in respect of which an approval as a family day care service is in force under Division 1 of Part 8.

"approved occasional care service" means an occasional care service in respect of which an approval as an occasional care service is in force under Division 1 of Part 8.

"approved outside school hours care service" means an outside school hours care service in respect of which an approval as an outside school hours care service is in force under Division 1 of Part 8.

"decision" has the same meaning as in the Administrative Appeals Tribunal Act 1975 .

"eligibility rules" means rules made under subsection 205(1).

"entitled to be paid family tax benefit by instalment": a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.

"Executive Director" means the Executive Director of the Social Security Appeals Tribunal.

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

"family assistance law "means any one or more of the following:

(a)
this Act;

(b)
the Family Assistance Act;

(c)
regulations under this Act.

"family tax benefit advance "means the advance mentioned in Division 2 of Part 3.

"head" of an agency means:

(a)
in the case of the Department—the Secretary; or

(b)
in the case of the Commonwealth Services Delivery Agency—the Chief Executive Officer of the Agency; or

(c)
in the case of the Australian Taxation Office—the Commissioner of Taxation; or

(d)
in the case of the Health Insurance Commission—the Managing Director of the Commission.

"income tax refund" means an amount payable to a person in respect of an overpayment of:

(a)
income tax imposed by the Income Tax Act 1986 ; or

(b)
Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936 ; or

(c)
an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:

(i)
subsection 106U(1) of the Higher Education Funding Act 1988 ; or
(ii)
subsection 12ZN(1) of the Student Assistance Act 1973 .
"income tax return" has the same meaning as in the Income Tax Assessment Act 1997 .

"instalment amount", in relation to family tax benefit, has the meaning given by subsection 23(2).

"instalment period":

(a)
in relation to family tax benefit—has the meaning given by subsections 23(2) and (3); and

(b)
in relation to child care benefit—has the meaning given by subsection 42(4) or 47(2), as the case requires, of the Family Assistance Act.

"officer" means an officer of an agency and includes:

(a)
the head of the agency; and

(b)
an employee of the agency; and

(c)
any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.

"primary tax "means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953 ), including any such amount that is not yet payable.

"protected information" means:

(a)
information about a person that is or was held in the records of the Department or the Commonwealth Services Delivery Agency; or

(b)
information about a person obtained by an officer under the family assistance law that is or was held in the records of the Australian Taxation Office or the Health Insurance Commission; or

(c)
information to the effect that there is no information about a person held in the records of an agency.

"registered carer" means an individual approved as a registered carer under Division 2 of Part 8.

"Secretary" means the Secretary to the Department.

"SSAT "means the Social Security Appeals Tribunal.

"tax file number" has the same meaning as in Part VA of the Income Tax Assessment Act 1936 .

"TFN claim person", in relation to a claim under Subdivision A of Division 1 of Part 3, means:

(a)
the claimant; and

(b)
if the claim is for payment of family tax benefit by instalment—the claimant's partner (if any) at the time of the claim; and

(c)
if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period.

"TFN determination person" means:

(a)
in relation to a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or

(b)
in relation to a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period.

(2)
Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.


[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]