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A New Tax System (Family Assistance) (Administration) Act 1999
In force
Administered by
Department of Education
Department of Social Services
Superseded version
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C2004A00491
08 July 1999
-
21 December 1999
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Part 1—Preliminary
1 Short title
2 Commencement
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Part 2—Interpretation
3 Definitions
4 Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law
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Part 3—Payment of family assistance
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Division 1—Family tax benefit
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Subdivision A—Making claims
5 Need for a claim
6 Who can claim
7 How to claim
8 Tax file number requirement to be satisfied for claim to be effective
9 Restrictions on claims for payment of family tax benefit by instalment
10 Restrictions on claims for payment of family tax benefit for a past period
11 Restrictions on bereavement claims
12 Claim may be withdrawn or varied
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Subdivision B—Determination of claims etc.
13 Secretary must determine claim
14 Restriction on determining claim where income tax assessment not made
15 Restriction on determining claim where tax file number not provided etc.
16 Determination of instalment entitlement claim
17 Determination of past period entitlement claim
18 Determination of bereavement entitlement claim
19 Determination that no entitlement
20 Determination of rate may be based on estimate
21 When determination is in force
22 Notice of determination
23 Payment of family tax benefit by instalment
24 Other payments of family tax benefit
25 Obligation to notify change of circumstances
26 Secretary’s power to request tax file numbers
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Subdivision C—Variation of determinations
27 Variation of instalment and past period determinations where failure to provide tax file number
28 Variation of instalment and past period entitlement determinations where income tax return not lodged
29 Variation of instalment entitlement determination where failure to provide information
30 Variation of instalment entitlement determination where failure to notify change of address
31 Variation of instalment entitlement determination to reflect changes in eligibility
32 Notice of variation of determination
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Division 2—Payment of family tax benefit advances
33 Determination of entitlement to family tax benefit advance
34 Amount of family tax benefit advance
35 Payment of family tax benefit advance
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Division 3—Maternity allowance and maternity immunisation allowance
36 Need for a claim
37 Who can claim
38 How to claim
39 Restrictions on claiming
40 Claim may be withdrawn
41 Secretary must determine claim
42 Determination of “normal circumstances” entitlement claim
43 Determination of “bereavement” entitlement claim
44 Determination that no entitlement
45 When determination is in force
46 Notice of determination
47 Payment of maternity allowance or maternity immunisation allowance
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Division 4—Child care benefit
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Subdivision A—Regulations
48 Overview
49 Determinations about eligibility for child care benefit by instalment for care provided by approved child care services in normal circumstances
50 Determinations about eligibility for child care benefit for past periods for care provided by approved child care services in normal circumstances
51 Determinations about eligibility for child care benefit for care provided by approved child care services in special circumstances
52 Determinations about eligibility for child care benefit for past periods of care provided by registered carers
53 Claims and determinations about eligibility for amounts of child care benefit where death occurs
54 Estimates of adjusted taxable income
55 Making of payments
56 Variation etc. of determinations
57 Passing on child care benefit by way of reduced charges etc.
58 Record keeping obligations
59 Provision of information to Secretary
60 Provision of tax file numbers to Secretary in claims or in documents given together with claims
61 Secretary’s power to request tax file numbers
62 Enforcement of information etc. requirements
63 Other matters
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Subdivision B—Offences
64 Provision of instalment statements where individual conditionally eligible for child care benefit by instalment
65 Provision of instalment statements where approved child care service conditionally eligible for child care benefit by instalment
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Division 5—Payment protection and garnishee orders
66 Protection of payments under this Part
67 Effect of garnishee etc. order
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Part 4—Overpayments and debt recovery
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Division 1—Preliminary
68 Meaning of amount paid to person
69 Special provisions relating to child care benefit
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Division 2—Amounts recoverable under this Act
70 Debts due to the Commonwealth
71 Debts arising under this Act
72 Circumstances in which maternity allowance or maternity immunisation allowance not recoverable
73 Debts arising from AAT stay orders
74 Person other than payee obtaining payment of a cheque
75 Debts arising from conviction of person for involvement in contravention of family assistance law by debtor
76 Data-matching Program (Assistance and Tax) Act debts
77 Interest payable on debt for failure to enter agreement to pay debt
78 Interest payable on debt for breach of agreement to pay debt
79 Penalty interest rate
80 Debt from failure to comply with garnishee notice
81 Overseas application of provisions
82 Recoverable debts
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Division 3—Methods of recovery
83 Deductions from family assistance (general)
84 Deductions from debtor’s family assistance
85 Deductions from group payments made to approved child care service
86 Time limits on recovery action under sections 84 and 85
87 Application of income tax refund owed to person
88 Legal proceedings
89 Garnishee notice
90 Time limits on recovery action under section 89
91 Secretary may allow payment of debt by instalments
92 Deductions by consent from family assistance of person who is not a debtor
93 Application of income tax refund owed to another person
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Division 4—Non-recovery of debts
94 Meaning of debt
95 Secretary may write off debt
96 Power to waive Commonwealth’s right to recover debt
97 Waiver of debt arising from error
98 Waiver of debt relating to an offence
99 Waiver of small debt
100 Waiver in relation to settlements
101 Waiver in special circumstances
102 Secretary may waive debts of a particular class
103 Determination that penalty interest not payable in relation to particular periods
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Part 5—Review of decisions
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Division 1—Internal review
104 Review initiated by Secretary
105 Review initiated by applicant
106 Authorised review officers
107 Review applications—time limits and withdrawal
108 Secretary may continue payment pending outcome of application for review
109 Notification of further rights of review
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Division 2—Review by the Social Security Appeals Tribunal
110 SSAT objective
111 Application for review by SSAT
112 Secretary may continue payment pending outcome of application for review
113 SSAT review powers
114 Powers of the SSAT
115 Date of effect of SSAT decisions
116 Application requirements
117 Variation of decision before review completed
118 Parties to SSAT review
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Division 3—Procedures for review by the SSAT
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Subdivision A—Preliminary procedures
119 Procedure on receipt of application for review by SSAT
120 Parties to be given a statement about the decision under review
121 Arrangements for hearing of application
122 Notice of application to person affected by decision
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Subdivision B—How the SSAT informs itself about the decision under review
123 Submissions to SSAT by parties other than agency heads
124 Submissions to SSAT by agency heads
125 SSAT hearings on written submissions only
126 SSAT hearings without oral submissions by party
127 Evidence on oath or affirmation
128 Provision of further information by Secretary
129 Exercise by Secretary of powers under section 154
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Subdivision C—The hearing
130 Hearing procedure
131 Hearing in private
132 New evidence
133 Restrictions on disclosure of information obtained at hearing
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Subdivision D—Other procedural matters
134 Adjournment of SSAT hearings
135 Withdrawal of application for review
136 Dismissal of an application
137 Chairperson for each SSAT hearing
138 Decision of questions before SSAT
139 Directions as to procedure for hearings
140 Costs of review
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Subdivision E—Notification of decisions
141 Procedure following SSAT decision
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Division 4—Review by the Administrative Appeals Tribunal
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Subdivision A—Right to review by AAT
142 Review of decisions by AAT
143 Variation of decision under section 142 before AAT review completed
144 Review by AAT of other decisions
145 Variation of decision under section 144 before AAT review completed
146 Settlement of proceedings before the AAT
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Subdivision B—Modification of Administrative Appeals Tribunal Act in relation to section 142 review applications
147 Notice of application for review
148 Parties to a review by the AAT
149 Lodgment of documents with the AAT
150 Power of AAT to obtain additional information
151 Operation and implementation of the decision under review
152 Failure of party to appear
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Part 6—Provisions relating to information
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Division 1—Information gathering
153 Application of Division
154 General power to obtain information
155 Power to obtain information from a person who owes a debt to the Commonwealth
156 Obtaining information about a person who owes a debt to the Commonwealth
157 Obtaining information to verify claims etc.
158 Written notice of requirement
159 Offence: failure to comply with requirement
160 Obligations not affected by State or Territory laws
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Division 2—Confidentiality
161 Operation of Division
162 Protection of personal information
163 Offence: unauthorised access to protected information
164 Offence: unauthorised use of protected information
165 Offence: soliciting disclosure of protected information
166 Offence: offering to supply protected information
167 Protection of certain documents etc. from production to court etc.
168 Disclosure of information by Secretary
169 Guidelines for exercise of Secretary’s disclosure powers
170 Officer’s declaration
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Division 3—False statements etc.
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Subdivision A—Preliminary
171 Application of Division
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Subdivision B—Offences
172 False statement in connection with claim
173 False statement to deceive
174 False statement or document
175 Knowingly obtaining payment where no entitlement
176 Payment knowingly obtained through fraud etc.
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Subdivision C—Penalties
177 Penalty for contravention of Subdivision B
178 Repayment of family assistance
179 Penalty where person convicted of more than one offence
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Subdivision D—Procedural matters
180 Joining of charges
181 Particulars of each offence
182 Trial of joined charges
183 Evidentiary effect of Secretary’s certificate
184 Enforcement of court certificate as judgment
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Part 7—Liability of corporations, employers and principals for offences
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Division 1—Interpretation
185 State of mind of a person
186 Director of a corporation
187 Conduct
188 Offence
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Division 2—Proceedings against corporations
189 State of mind of corporation
190 Conduct of officer of corporation
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Division 3—Proceedings against non-corporations
191 State of mind of individual
192 Conduct of employee or agent
193 Exclusion of imprisonment as penalty for certain offences
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Part 8—Approval of child care services and registered carers
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Division 1—Approval of child care services
194 Application for approval
195 Approval of child care services
196 Conditions for continued approval—compliance with rules and laws
197 Conditions for continued approval—child care places limit not to be exceeded
198 Conditions for continued approval—compliance with conditions imposed by Minister
199 Conditions for continued approval—compliance with conditions imposed by Secretary
200 Consequences of breach of conditions for continued approval
201 Procedure for imposing a sanction
202 Cancellation
203 Procedure for cancellation
204 Notification of matters affecting eligibility for approval
205 Eligibility rules for child care services
206 Guidelines for allocation of child care places to approved child care services
207 Secretary to allocate child care places
208 Disallowable instruments
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Division 2—Approval as registered carers
209 Application for approval as registered carer
210 Approval of registered carers
211 Statement that applicant has tax file number
212 When approval comes into force
213 Conditions of continued approval
214 Consequences of breach of conditions for continued approval
215 Procedure for imposing a sanction
216 Cancellation
217 Procedure for cancellation under subsection 216(3)
218 Notification of matters affecting eligibility for approval
219 Disallowable instruments
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Part 9—Other matters
220 General administration of family assistance law
221 Delegation
222 Decisions to be in writing
223 Decisions taken by computer
224 Notice of decisions
225 Payment of deductions to Commissioner of Taxation
226 Setting off family assistance entitlement against tax liability
227 Setting off arrears against debt owed
228 Setting off arrears of person who is not a debtor against a debt
229 Judicial notice of certain matters
230 Documentary evidence
231 Application of family assistance law to unincorporated bodies
232 Annual report
233 Appropriation
234 Agreements on administrative arrangements
235 Regulations