Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 66

Protection of payments under this Part
(1)
Payments of the following are absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise:

(a)
family tax benefit;

(b)
family tax benefit advances;

(c)
maternity allowance;

(d)
maternity immunisation allowance;

(e)
child care benefit;

(f)
if regulations in accordance with paragraph 63(e) provide for advance payments to be set off as mentioned in that paragraph—those advance payments.

(2)
Subsection (1) has effect subject to:

(a)
subsections 23(4) and 47(2), and regulations in accordance with subsection 55(2) (about payment of a person's family assistance to someone else on behalf of the person); and

(b)
section 84 (about deductions from a person's family assistance to repay a debt of the person); and

(c)
section 92 (about a person consenting to deductions from the person's family assistance to repay the debt of someone else); and

(d)
section 225 (about making of deductions from family assistance for payment to the Commissioner of Taxation); and

(e)
section 226 (about setting off a family assistance entitlement against a tax liability); and

(f)
section 227 (about setting off a person's entitlement to arrears of family assistance against a debt of the person); and

(g)
section 228 (about a person consenting to deductions from the person's entitlement to arrears of family assistance to repay the debt of another person).



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