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A New Tax System (Bonuses for Older Australians) Act 1999
No longer in force
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Administered by
Department of Veterans' Affairs
Department of the Treasury
Families, Housing, Community Services and Indigenous Affairs
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C2006C00513 C05
14 September 2006
-
16 December 2010
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Overview of Act
3AA Application of the Criminal Code
3A Disclosure of personal information
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Part 2—Family and Community Services customers who qualify for bonus payment
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Division 1—Interpretation
4 Definitions
5 Annual retirement income and annual savings and investment income—customers with previous calculation of ordinary income on a yearly basis
6 Annual retirement income and annual savings and investment income—customers with no previous calculation of ordinary income on a yearly basis
7 Annual business and wages income
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Division 2—Claim for bonus payment
8 Making a proper claim
9 Proper claim can be withdrawn
10 No further proper claim can be made
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Division 3—Qualification for bonus payment
11 Qualification for bonus payment
12 Qualification for components of bonus payment
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Division 4—Determination of proper claim
13 Secretary to determine proper claim
14 Grant of proper claim
15 Refusal of proper claim
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Division 5—Amount of bonus payment etc.
16 Amount of bonus payment
17 Making of bonus payment
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Division 6—Miscellaneous
18 General administration of Part
19 Application of social security law
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Part 3—Veterans’ Affairs customers who qualify for bonus payment
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Division 1—Interpretation
20 Definitions
21 Annual retirement income and annual savings and investment income—customers with previous calculation of ordinary income on a yearly basis
22 Annual retirement income and annual savings and investment income—customers with no previous calculation of ordinary income on a yearly basis
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Division 2—Claim for bonus payment
23 Making a proper claim
24 Proper claim can be withdrawn
25 No further proper claim can be made
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Division 3—Qualification for bonus payment
26 Qualification for aged persons savings bonus payment
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Division 4—Determination of proper claim
27 Commission to determine proper claim
28 Grant of proper claim
29 Refusal of proper claim
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Division 5—Amount of bonus payment etc.
30 Amount of bonus payment
31 Making of bonus payment
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Division 6—Miscellaneous
32 General administration of Part
33 Application of Veterans’ Entitlements Act
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Part 4—ATO clients who qualify for bonus payment
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Division 1—Interpretation
34 Definitions
35 Adjusted savings and investment income
36 Adjusted business and wages income
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Division 2—Claim for bonus payment
37 Making a proper claim
38 Proper claim can be withdrawn
39 No further proper claim can be made
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Division 3—Qualification for bonus payment
40 Qualification for bonus payment
41 Qualification for components of bonus payment
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Division 4—Determination of proper claim
42 Commissioner to determine proper claim
43 Grant of proper claim
44 Refusal of proper claim
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Division 5—Amount of bonus payment etc.
45 Amount of bonus payment
46 Making of bonus payment
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Division 6—Review of determinations
47 Review after an amendment of assessment
48 Commissioner may initiate review in other circumstances
49 ATO client may initiate review under the Taxation Administration Act
50 Determinations not to be varied or revoked other than in accordance with this Division
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Division 7—When and how payments can be recovered
51 Recovery of payments
52 Interest on amounts recoverable
53 Write off, waiver and payment by instalments
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Division 8—Miscellaneous
54 General administration of Part
55 Use etc. of information relating to another person
56 False or misleading information etc.
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Part 5—Other matters
57 Bonus payment not income under Social Security Act or Veterans’ Entitlements Act
58 Appropriation
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59 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT A New Tax System (Bonuses for Older Australians) Act 1999