Commonwealth Numbered Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO. 1) 1999 NO. 82, 1999 - SCHEDULE 8

Income Tax Assessment Act 1936

1 Sub-subparagraph 23AB(7)(a)(ii)(A)

2 After sub-subparagraph 23AB(7)(a)(ii)(A)

(AA) any rebate to which the taxpayer would be entitled under section 159L, apart from subsection 159L(3A);

3 Sub-subparagraph 23AB(7)(a)(ii)(B)

4 After sub-subparagraph 23AB(7)(a)(ii)(B)

(BA) any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 2 in the table in subsection 159J(2), apart from subsection 159J(1AA);

5 Sub-subparagraph 23AB(7)(a)(ii)(D)

6 At the end of subsection 23AB(7)

Note 1: Paragraph 23AB(7)(a) lets a taxpayer include the dependent spouse rebate (without child), the child-housekeeper rebate or the housekeeper rebate for the purpose of working out the amount of rebate under this section, even if the taxpayer is eligible for family tax benefit for the whole or part of a year.

Note 2: Another effect of that paragraph (see sub-subparagraph (D)) is to let a taxpayer include the dependent spouse rebate (with child), despite its abolition by the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 , for the purpose of working out the rebate amount under this section.

7 Subsection 79A(4) (paragraph (a) of the definition of relevant rebate amount )

8 Subsection 79A(4) (after paragraph (a) of the definition of relevant rebate amount )

(aa)

any rebate to which the taxpayer would be entitled under section 159L, apart from subsection 159L(3A);

9 Subsection 79A(4) (paragraph (b) of the definition of relevant rebate amount )

10 Subsection 79A(4) (after paragraph (b) of the definition of relevant rebate amount )

(ba)

any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 2 in the table in subsection 159J(2), apart from subsection 159J(1AA);

11 Subsection 79A(4) (paragraph (d) of the definition of relevant rebate amount )

12 Subsection 79A(4) (at the end of the definition of relevant rebate amount )

Note 1: This definition lets a taxpayer include the dependent spouse rebate (without child), the child-housekeeper rebate or the housekeeper rebate for the purpose of working out the relevant rebate amount under this section, even if the taxpayer is eligible for family tax benefit for the whole or part of a year.

Note 2: Another effect of the definition (see paragraph (d)) is to let a taxpayer include the dependent spouse rebate (with child), despite its abolition by the A New Tax System) (Consequential and Related Measures) Act (No. 1) 1999 , for the purpose of working out the relevant rebate amount.

13 Subsection 79B(6) (paragraph (a) of the definition of concessional rebate amount )

14 Subsection 79B(6) (after paragraph (a) of the definition of concessional rebate amount )

(aa)

any rebate to which the taxpayer would be entitled under section 159L, apart from subsection 159L(3A);

15 Subsection 79B(6) (paragraph (b) of the definition of concessional rebate amount )

16 Subsection 79B(6) (after paragraph (b) of the definition of concessional rebate amount )

(ba)

any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 2 in the table in subsection 159J(2), apart from subsection 159J(1AA);

17 Subsection 79B(6) (paragraph (d) of the definition of concessional rebate amount )

18 Subsection 79B(6) (at the end of the definition of concessional rebate amount )

Note 1: This definition lets a taxpayer include the dependent spouse rebate (without child), the child-housekeeper rebate or the housekeeper rebate for the purpose of working out the concessional rebate amount under this section, even if the taxpayer is eligible for family tax benefit for the whole or part of a year.

Note 2: Another effect of this definition (see paragraph (d)) is to let a taxpayer include the dependent spouse rebate (with child), despite its abolition by the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 , for the purpose of working out the concessional rebate amount.

19 Subsection 159HA(8)

20 After subsection 159J(1A)

(1AA)

A taxpayer is not entitled in his or her assessment in respect of a year of income to a rebate under this section in respect of a dependant included in class 1 or 2 in the table in subsection (2), if during the whole of the year of income concerned, the taxpayer or the taxpayer's spouse was eligible for family tax benefit within the meaning of the A New Tax System (Family Assistance) Act 1999 .

21 Subsection 159J(1C)

22 After paragraph 159J(3)(e)

or (f) both:

(i)

the taxpayer is entitled to a rebate in respect of a dependant included in class 1 or 2 of the table in subsection (2); and

(ii)

the taxpayer or the taxpayer's spouse is eligible for family tax benefit within the meaning of the A New Tax System (Family Assistance) Act 1999 during part (but not the whole) of the year of income;

23 Subsection 159J(5E)

24 Subsection 159K(1)

(1A)

A taxpayer is not entitled to a rebate under this section in his or her assessment in respect of the 2000-2001 year of income or a later year of income.

25 After subsection 159L(3)

(3A)

A housekeeper is taken not to have been wholly engaged in keeping house for a taxpayer during any part of the year of income in respect of which the taxpayer or the taxpayer's spouse is eligible for family tax benefit within the meaning of the A New Tax System (Family Assistance) Act 1999 , unless throughout that part of the year of income, the taxpayer contributed to the maintenance of a dependant specified in paragraph (1)(c).

Income Tax Rates Act 1986

26 Division 5 of Part II

Medicare Levy Act 1986

27 Paragraph 8(1)(b)

(b)

would be entitled to a rebate under section 159J of the Assessment Act in respect of a person included in class 2 in the table in subsection 159J(2) of that Act, apart from subsection 159J(1AA) of that Act; or

(c)

would be entitled to a rebate under section 159K of that Act in respect of the year of income, apart from subsection 159K(1A) of that Act; or

(d)

would be entitled to a rebate under subsection 159L of that Act, apart from subsection 159L(3A) of that Act;