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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 31

Variation of instalment entitlement determination to reflect changes in eligibility
(1)
If:

(a)
a determination is made under section 16; and

(b)
after the determination is made, a change in the claimant's circumstances occurs; and

(c)
the claimant is entitled to be paid family tax benefit under the determination at some time after the change; and

(d)
when the Secretary becomes aware of the change, the Secretary considers that, if he or she were making the determination immediately after the change, he or she would make it with different effect than the actual determination would have from that time;

the Secretary must, subject to subsection (2), vary the determination so that it had, and will have, that different effect at all times after the change.

Beneficial variations only to have limited effect

(2)
If:

(a)
the Secretary does not become aware of the change in the claimant's circumstances until after the end of the income year (the second income year ) following the one in which the change occurred; and

(b)
the claimant did not notify the Secretary of the change before the end of the second income year; and

(c)
apart from this subsection, the Secretary would be required by subsection
(1)
to vary the determination so as to increase the claimant's entitlement to family tax benefit under the determination;

the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the change.

Section 27, 28, 29 and 30 variations prevail

(3)
If:

(a)
when the variation under this section takes place, a variation of the determination is in force under section 27, 28, 29 or 30; and

(b)
the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section prevails over the variation under this section.


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