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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 72
Circumstances in which maternity allowance or maternity
immunisation allowance not recoverable
Section 71 does not apply in relation to a payment to a person of maternity
allowance or maternity immunisation allowance for which the person was not
entitled if the person's lack of entitlement for the allowance resulted from
the person's Part A rate of family tax benefit being nil and either:
- (a)
- the person's nil Part A rate resulted from an event or change in
circumstances that occurred after the payment of maternity allowance or
maternity immunisation allowance was made; or
- (b)
- the following subparagraphs apply:
- (i)
- the person's nil Part A rate resulted from the amount of the person's
adjusted taxable income for the relevant income year;
- (ii)
- maternity allowance or maternity immunisation allowance was made on the
basis of a determination of the person's Part A rate that was based on an
incorrect estimate by the person of an income component of the person's
adjusted taxable income;
- (iii)
- at the time when the estimate was made the person did not know, and had
no reason to suspect, that the estimate was incorrect.
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