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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 33

Determination of entitlement to family tax benefit advance
(1)
The Secretary must determine that an individual is entitled to be paid a family tax benefit advance for a standard advance period if:

(a)
on the advance assessment day (see subsection (2)):

(i)
the individual is entitled to be paid family tax benefit by instalment; and
(ii)
the individual's Part A rate is worked out using Part 2 of Schedule 1 to the Family Assistance Act; and
(iii)
the individual's Part A rate is equal to or exceeds twice the individual's FTB advance rate; and
(b)
the individual has made a request to the Secretary for the payment of a family tax benefit advance for that period; and

(c)
the request is made before the end of that period.

(2)
An individual's advance assessment day for a standard advance period is:

(a)
if paragraph (b) does not apply—the first day in the standard advance period; or

(b)
the day on which the individual becomes entitled to be paid family tax benefit by instalment if:

(i)
the individual is not entitled to be paid family tax benefit by instalment on the first day in the standard advance period; and
(ii)
the individual becomes entitled to be paid family tax benefit by instalment during the standard advance period; and
(iii)
the individual becomes so entitled because of the birth of a child.
(3)
An individual's request may operate:

(a)
for a particular standard advance period; or

(b)
for a particular standard advance period and all subsequent standard advance periods.

(4)
If paragraph (3)(b) applies to an individual's request, the individual may withdraw the request at any time for standard advance periods for which the individual has not been paid a family tax benefit advance.

(5)
An individual cannot become entitled to be paid more than one family tax benefit advance for a standard advance period.


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