Contents
Part 1—Preliminary 1
1............ Short title [see Note 1]........................................................................ 1
2............ Commencement [see Note 1].............................................................. 1
Part 2—Interpretation 2
3............ Definitions.......................................................................................... 2
3A......... Application of the Criminal Code..................................................... 14
4............ Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law 14
4A......... Rate and amount of CCB by fee reduction may be zero.................... 15
Part 3—Payment of family assistance 16
Division 1—Family tax benefit 16
Subdivision A—Making claims 16
5............ Need for a claim................................................................................ 16
6............ Who can claim................................................................................... 16
7............ How to claim..................................................................................... 16
7A......... Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective 17
8............ Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective............................................................................................. 18
8A......... Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective............................................................................................. 19
9............ Restrictions on claims for payment of family tax benefit by instalment 21
10.......... Restrictions on claims for payment of family tax benefit for a past period 21
11.......... Restrictions on bereavement claims................................................... 23
12.......... Claim may be withdrawn or varied................................................... 24
Subdivision B—Determination of claims etc. 24
13.......... Secretary must determine claim......................................................... 24
14.......... Restriction on determining claim where income tax assessment not made 24
15.......... Restriction on determining claim where tax file number not provided etc. 25
15A....... Restriction on determining claim where bank account details not provided 26
15B....... Deferral of determination of early claims.......................................... 26
16.......... Determination of instalment entitlement claim................................... 27
17.......... Determination of past period entitlement claim.................................. 28
18.......... Determination of bereavement entitlement claim............................... 29
19.......... Determination that no entitlement...................................................... 29
20.......... Determination of rate may be based on estimate, indexed estimate or indexed actual income 29
20A....... Indexed estimates.............................................................................. 31
20B....... Indexed actual incomes..................................................................... 33
20C....... Indexed estimates and indexed actual incomes of members of couples 36
21.......... When determination is in force.......................................................... 37
22.......... Notice of determination..................................................................... 38
23.......... Payment of family tax benefit by instalment...................................... 39
24.......... Other payments of family tax benefit................................................ 41
25.......... Obligation to notify change of circumstances.................................... 41
25A....... Secretary’s power to approve a manner of notification..................... 42
26.......... Secretary’s power to request tax file numbers................................... 42
26A....... Secretary’s power to require bank account details............................. 43
Subdivision C—Variation of determinations 44
27.......... Variation of instalment and past period determinations where failure to provide tax file number 44
27A....... Variation of instalment entitlement determination where failure to provide bank account details 46
28.......... Variation of instalment and past period entitlement determinations where income tax return not lodged 47
28A....... Variation of instalment entitlement determination where estimate of an amount is not reasonable 50
28B....... Variation of instalment entitlement determination where claim made for another payment type 51
29.......... Variation of instalment entitlement determination where failure to provide information 53
30.......... Variation of instalment entitlement determination where failure to notify change of address 54
30A....... Variation of instalment entitlement determination where failure to notify claimant’s departure from Australia 55
30B....... Variation of instalment entitlement determination where failure to notify FTB or regular care child’s departure from Australia............................................................................................ 56
31.......... Variation of instalment entitlement determination to reflect changes in eligibility 57
31A....... Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates 59
31B....... Variation of instalment entitlement determination to reflect revised maintenance income estimates 60
31C....... Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income 61
31D....... Variation of instalment entitlement determination to reflect indexation of adjusted taxable income 62
31E........ Continuous adjustment of daily rate of family tax benefit................. 63
32.......... Notice of variation of determination.................................................. 66
Subdivision CA—Non‑payment of family tax benefit for non‑lodgment of tax returns 66
32AA.... Non‑payment of family tax benefit for non‑lodgment of tax returns. 66
32AB.... Prohibited periods for claimant......................................................... 66
32AC.... Prohibited periods for relevant partner.............................................. 69
32AD.... Prohibited periods for new partner.................................................... 73
32AE..... Non‑entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2) 73
Subdivision CB—Non‑entitlement to FTB on estimated income basis 75
32AF..... Non‑entitlement to FTB on estimated income basis—review of income during 2 consecutive income years 75
32AG.... Exception—greater than nil rate of FTB for later income year.......... 77
32AH.... Exception—resumption of eligibility for FTB................................... 78
32AI...... Exception—income support payments.............................................. 80
32AJ..... Exception—new FTB child............................................................... 81
32AK.... Exception—couple separates............................................................. 82
32AL..... Exception—special circumstances..................................................... 83
32AM... Exception—determined circumstances.............................................. 84
Subdivision D—FTB reconciliation conditions 85
32A....... FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions.................................................................... 85
32B....... When FTB reconciliation conditions are satisfied............................. 86
32C....... Relevant reconciliation time—member of a couple, income tax return lodged within 2 years 86
32D....... Relevant reconciliation time—individual not member of a couple, income tax return lodged within 2 years 87
32E........ Relevant reconciliation time—couple separates before the end of the relevant income year, individual lodges income tax return................................................................................................. 88
32F........ Relevant reconciliation time—couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return........................................................ 88
32G....... Relevant reconciliation time—couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date....................................................... 90
32H....... Relevant reconciliation time—couple separates after the end of the designated date 91
32J........ Relevant reconciliation time—individual not required to lodge an income tax return 92
32K....... Relevant reconciliation time—child aged 5 or more and less than 16 92
32L........ Relevant reconciliation time—child aged 16 or more........................ 93
32M...... Relevant reconciliation time—target foreign income, tax free pension/benefit or child maintenance expenditure 94
32N....... Relevant reconciliation time—individual has maintenance income.... 95
32P........ Relevant reconciliation time—individual not member of a couple, no maintenance income etc. 95
32Q....... Relevant reconciliation time—individual covered by determination made by the Secretary 96
32R....... Designated date................................................................................. 96
Division 2—Payment of family tax benefit advances 97
Subdivision A—Request for family tax benefit advance 97
33.......... Request............................................................................................. 97
34.......... Form of request................................................................................. 97
35.......... Request may be withdrawn or varied................................................ 97
Subdivision B—Entitlement to family tax benefit advance 98
35A....... Entitlement to family tax benefit advance.......................................... 98
Subdivision C—Regular family tax benefit advances 99
35B....... Regular family tax benefit advances.................................................. 99
Subdivision D—Amount of family tax benefit advance 100
35C....... Amount of family tax benefit advance............................................. 100
35D....... Maximum amount of family tax benefit advance payable................ 101
Subdivision E—Payment of family tax benefit advance 102
35E........ Payment of advance........................................................................ 102
Division 2A—Schoolkids bonus 103
35F........ Entitlement to schoolkids bonus...................................................... 103
35G....... Payment of schoolkids bonus......................................................... 103
Division 3—Baby bonus 104
36.......... Need for a claim.............................................................................. 104
37.......... Who can claim................................................................................. 104
38.......... How to claim................................................................................... 104
38A....... Tax file number requirement to be satisfied for claims for baby bonus in normal circumstances to be effective 105
38B....... Tax file number requirement to be satisfied for claims for baby bonus because of the death of another individual to be effective........................................................................................... 106
39.......... Restrictions on claiming.................................................................. 108
40.......... Claim may be withdrawn................................................................ 110
41.......... Secretary must determine claim....................................................... 110
41A....... Restriction on determining claim where tax file number not provided etc. 112
42.......... Determination of “normal circumstances” entitlement claim............ 113
43.......... Determination of “bereavement” entitlement claim.......................... 113
44.......... Determination that no entitlement.................................................... 113
45.......... When determination is in force........................................................ 113
46.......... Notice of determination................................................................... 113
47.......... Payment of baby bonus................................................................... 114
47AB.... Other rules about payments of baby bonus..................................... 117
47A....... Variation of determination where certain statements under section 38A made 118
47B....... Claimant for payment of baby bonus to notify changes in care of the child 118
47C....... Secretary’s power to approve a manner of notification................... 119
Division 4—Child care benefit 120
Subdivision A—Overview of process of fee reductions 120
48.......... Overview of process if individual is conditionally eligible for child care benefit by fee reduction 120
Subdivision B—Making claims 121
49.......... Need for a claim.............................................................................. 121
49A....... Who can make a claim..................................................................... 121
49B....... What may be claimed by an individual............................................ 121
49C....... Form etc. of effective claim by individual....................................... 122
49D....... Deemed claim under subsection 49(2) effective in certain circumstances 124
49E........ Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective...... 125
49F........ Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective 127
49G....... Bank account details or statement to be provided for claims by individuals for child care benefit to be effective 129
49H....... Restrictions on claims by an individual for payment of child care benefit by fee reduction 129
49J........ Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service............................................................................. 131
49K....... Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer................................................................................................ 133
49L........ Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual.............................................................. 134
49M...... Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk......................................... 136
49N....... Claims may be withdrawn or varied................................................ 136
Subdivision C—Determinations to be made on claim if individual claims payment of child care benefit by fee reduction 137
50.......... Determinations on effective claim................................................... 137
50A....... Secretary must make determinations............................................... 137
50B....... Determination of conditional eligibility or no entitlement to be made 137
50C....... Other determinations to be made if determination of conditional eligibility is made 138
50D....... Restriction on when determinations under section 50F or 50G can be made 138
50E........ Restriction on determination under section 50F or 50G if bank account details not provided 140
50F........ Determination of conditional eligibility........................................... 140
50G....... Determination that no entitlement.................................................... 141
50H....... Determination of weekly limit of hours........................................... 141
50J........ Determination of CCB %................................................................ 141
50K....... Determination of schooling %......................................................... 142
50L........ When determinations are in force.................................................... 142
50M...... Notice of determinations if claimant conditionally eligible.............. 144
50N....... When determination of no entitlement is in force............................ 144
50P........ Notice of determination of no entitlement........................................ 145
Subdivision CA—Determination of eligibility for special grandparent rate if individual determined to be conditionally eligible for child care benefit by fee reduction 145
50Q....... Determination of eligibility for special grandparent rate.................. 145
50R....... Grandparents and great‑grandparents.............................................. 145
50S........ Eligibility for special grandparent rate............................................. 146
50T........ Secretary must determine claimant’s eligibility for special grandparent rate in certain circumstances 147
50U....... Criteria for making determination.................................................... 148
50V....... Notice of determination that claimant eligible for special grandparent rate 149
50W...... Notice of determination that claimant not eligible for special grandparent rate 149
50X....... When determination that claimant is eligible for special grandparent rate is in force 150
50Y....... When determination that claimant is not eligible for special grandparent rate is in force 151
Subdivision CB—Calculating the rate and amount of fee reductions 151
50Z........ Calculating the rate and amount of fee reductions—individual conditionally eligible 151
50ZA..... Revising the rate and amount calculation......................................... 152
50ZB..... Calculating the amount of child care benefit by fee reduction—service eligible 153
50ZC..... Revising the rate and amount calculation......................................... 154
Subdivision D—Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction 154
51.......... Determination to be made if determination of conditional eligibility in force 154
51A....... Secretary must determine entitlement.............................................. 154
51B....... Determination of entitlement........................................................... 155
51C....... Determination that no entitlement.................................................... 155
51D....... When determination is in force........................................................ 156
51E........ Notice of determination................................................................... 156
Subdivision E—Determination of entitlement if individual claims payment of child care benefit for a past period 157
52.......... Determination on effective claim..................................................... 157
52A....... Secretary must determine claim....................................................... 157
52B....... Restriction on determining claim where bank account details not provided 157
52C....... Restriction on determining claim where tax file number not provided etc. 158
52D....... Restriction on determining claim for care provided by an approved child care service where tax assessment not made........................................................................................................ 158
52E........ Determination of entitlement—claim for care provided by an approved child care service 159
52F........ Determination of entitlement—claim for care provided by a registered carer 159
52G....... Determination that no entitlement.................................................... 159
52H....... When a determination is in force..................................................... 160
52J........ Notice of determination................................................................... 161
Subdivision F—Determination of entitlement if individual claims payment of child care benefit by single payment/in substitution 161
53.......... Determination on effective claim..................................................... 161
53A....... Secretary must determine claim....................................................... 162
53B....... Restriction on determining claim where bank account details not provided 162
53C....... Restriction on determining claim where tax file number not provided etc. 162
53D....... Determination of entitlement........................................................... 162
53E........ Determination that no entitlement.................................................... 163
53F........ When a determination is in force..................................................... 163
53G....... Notice of determination................................................................... 164
Subdivision G—Determination of entitlement if claim by approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk 165
54.......... Determination on effective claim..................................................... 165
54A....... Secretary must determine claim....................................................... 165
54B....... Determination of entitlement........................................................... 165
54C....... Determination of weekly limit of hours........................................... 166
54D....... Notice of determination................................................................... 166
Subdivision H—Matters relating to determinations 167
55.......... Determination of CCB % under section 50J may be based on estimate, indexed estimate or indexed actual income........................................................................................................ 167
55AA.... Indexed estimates............................................................................ 168
55AB.... Indexed actual incomes................................................................... 170
55AC.... Indexed estimates and indexed actual incomes for members of couples 173
55A....... Determination of rate under Subdivision F may be based on estimate 174
55B....... CCB % applicable to individual is zero % when certain other information not provided 174
55C....... CCB % applicable to individual when tax file number information not given 175
55D....... Schooling % applicable to individual when certain information not provided 176
Subdivision J—Payment 176
56.......... Payment in respect of claim for child care benefit by fee reduction if claim by individual 176
56A....... Payment of child care benefit for a past period and by single payment/in substitution 177
56B....... Payment of child care benefit by fee reduction where claim by an approved child care service 177
Subdivision K—Obligations to notify change of circumstances 178
56C....... Individual’s obligation to notify change of circumstances............... 178
56D....... Approved child care service’s obligation to notify of change of circumstances 183
Subdivision L—Secretary’s powers 187
57.......... Secretary’s power to approve a manner of notification for the purposes of sections 56C and 56D 187
57A....... Secretary’s power to require bank account details........................... 188
57B....... Secretary’s powers to request in claim form tax file number etc. of TFN claim persons 188
57C....... Secretary’s power to request tax file numbers etc. of certain TFN claim persons 190
57D....... Secretary’s power to request tax file numbers of TFN determination persons 190
57E........ Secretary’s power to require immunisation details.......................... 191
57F........ Secretary’s power to require data verification information.............. 192
57G....... Secretary’s power to require further information about children enrolled in child care 192
Subdivision M—Variations of determinations if failure to provide tax file numbers or bank account details or to meet the immunisation requirement 193
58.......... Variation where failure to provide tax file number.......................... 193
58A....... Variation where failure to comply with request for bank account details 195
58B....... Variation where failure to comply with requirement to meet immunisation requirement 196
Subdivision N—Variations of determinations if failure to provide data verification 197
59.......... Variation for failure to return the data verification form.................. 197
59A....... Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service............................................................................. 198
59B....... Variation for failure to provide information in the data verification form relating to conditional eligibility 198
59C....... Variation for failure to provide information in the data verification form relating to schooling % 199
59D....... Variation for failure to provide information in the data verification form relating to CCB % 200
59E........ Variation where information in the data verification form relating to CCB % affects the CCB % 201
59F........ Variation for failure to provide information in the data verification form relating to weekly limit of hours 201
59G....... Variation for failure to provide information in the data verification form relating to special grandparent rate 202
Subdivision P—Other variations of determinations relating to CCB % 203
60.......... Variation where no entitlement for child care benefit for a past period because CCB % is zero %, and claimant gives information so that CCB % can be recalculated............................... 203
60A....... Variation where no entitlement for child care benefit by single payment/in substitution because CCB % is zero %, and claimant gives information so that CCB % can be recalculated....... 204
60B....... Variation where CCB % is zero % because of subsection 55(2) or 55B(1), or section 55C, and claimant gives certain information so that CCB % is recalculated...................................... 206
60C....... Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation.............................................................. 207
60D....... Variation where income tax return not lodged................................. 208
60E........ Variation where estimate of an amount given other than in response to a request by the Secretary is not reasonable........................................................................................................ 209
Subdivision Q—Variation of determinations relating to conditional eligibility and schooling % 210
61.......... Variation where schooling % is 85% under section 55D and information about whether the child is a school child provided.......................................................................................... 210
61A....... Variation where failure to notify that the service has ceased to provide care to child 211
Subdivision R—Variations of determinations because of failure to meet requirements arising under Division 1 of Part 6 212
62.......... Variation where failure to provide information relevant to conditional eligibility etc. 212
62A....... Variation where failure to provide information relevant to CCB %. 213
62B....... Variation where failure to provide information relevant to schooling %.. 213
62C....... Variation where failure to provide information relevant to a weekly limit of hours 214
62CA.... Variation where failure to provide information relevant to eligibility for special grandparent rate 215
Subdivision S—Further variations after certain variations that can be undone 216
62D....... Secretary finds out information after undoing period is over.......... 216
Subdivision T—Notice requirement for variations under Subdivision M, N, P, Q, R or S 216
63.......... Notice of variation of determinations under Subdivision M, N, P, Q, R or S 216
Subdivision U—Variations of determinations of weekly limit of hours because of a circumstance in section 54, 55 or 56 of the Family Assistance Act 217
64.......... Determination of weekly limit of hours may be varied.................... 217
64A....... Varying determination so that a limit of 50 hours in a week applies 217
64B....... Varying determination so that a limit of more than 50 hours in a week applies 219
64C....... Varying determination so that a 24 hour care limit in a week applies 220
64D....... Varying determination so that a limit of 24 hours in a week applies 221
64DA.... When variations must not be made.................................................. 222
64E........ Notice of variation of determination under this Subdivision........... 222
64EA..... When variations take effect............................................................. 223
64F........ Form of application......................................................................... 223
Subdivision V—Variations of determinations for changes in circumstances 224
65.......... Variation of determination of conditional eligibility to reflect changes in conditional eligibility 224
65A....... Variation of determination of CCB % to reflect changes in CCB % 224
65B....... Variation of determination of CCB % to reflect revised adjusted taxable income estimates 226
65BA.... Variation of determination of CCB % to reflect indexation of estimate of adjusted taxable income 227
65BB..... Variation of determination of CCB % to reflect indexation of adjusted taxable income 228
65C....... Variation of determination of schooling % to reflect changes in schooling % 228
65D....... Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours 230
65DA.... Variation of determination of eligibility for special grandparent rate 231
65E........ Notice of variation under this Subdivision...................................... 233
Division 4AA—Child care rebate 234
Subdivision AAA—Election to have child care rebate paid in various ways 234
65EAAAA Individual may elect to have child care rebate paid in various ways 234
65EAAAB Period in which election has effect............................................. 235
65EAAAC Where no election made for an income year............................... 236
Subdivision AAB—Weekly payments of child care rebate 236
65EAAA Weekly payments of child care rebate........................................... 236
65EAAB Where individual elects to have child care rebate paid weekly to approved child care service 236
65EAAC Where individual elects to have child care rebate paid weekly into own bank account 237
65EAAD Revising a calculation of weekly child care rebate........................ 238
65EAAE If weekly payment is to an approved child care service, notice of revised calculation must be given to the service........................................................................................................ 239
65EAAF Effect of revised calculation—payment to the individual............... 239
Subdivision AA—Quarterly payments of child care rebate 241
65EAA.. Quarterly payments of child care rebate.......................................... 241
65EAB.. Revising a calculation of quarterly child care rebate........................ 242
65EAC.. Notices relating to quarterly payments of child care rebate.............. 242
Subdivision A—Determination of entitlement to child care rebate 243
65EA..... Determining entitlement, or no entitlement, to child care rebate—eligibility for child care benefit by fee reduction 243
65EB..... Determining entitlement, or no entitlement, to child care rebate—eligibility for child care benefit for past period 245
65EC..... Later determinations of entitlement to child care rebate................... 246
65ECA.. Determining entitlement, or no entitlement, to child care rebate—eligibility for child care benefit in substitution 246
65ED..... When determination is in force........................................................ 248
65EE..... Notice of determination................................................................... 248
Subdivision B—Payment 248
65EF..... Payment of child care rebate............................................................ 248
Division 4A—One‑off payment to families 251
65F........ Payment of one‑off payment to families.......................................... 251
Division 4B—Economic security strategy payment to families 252
65G....... Payment of economic security strategy payment to families............ 252
Division 4C—Back to school bonus and single income family bonus 253
65H....... Payment of back to school bonus and single income family bonus. 253
Division 4CA—ETR payment 254
65HA.... Payment of ETR payment............................................................... 254
Division 4D—Clean energy advance 255
65J........ Payment of clean energy advance.................................................... 255
Division 4E—Single income family supplement 256
Subdivision A—Making claims 256
65K....... Need for a claim.............................................................................. 256
65KA.... How to claim................................................................................... 256
65KB..... Tax file number requirement to be satisfied for claims for a past period.. 257
65KC..... Tax file number requirement to be satisfied for claim in substitution because of the death of another individual 258
65KD.... Restrictions on claims for payment for a past period....................... 260
65KE..... Restrictions on bereavement claims................................................. 260
65KF..... Claim may be withdrawn or varied................................................. 261
Subdivision B—Determination of claims and payment of single income family supplement 261
65KG.... Secretary must determine claim....................................................... 261
65KH.... Restriction on determining claim where income tax assessment not made 261
65KI...... Restriction on determining claim where income tax return not lodged 262
65KJ...... Restriction on determining claim where tax file number not provided etc. 263
65KK..... Determination of past period entitlement claim................................ 264
65KL..... Determination of bereavement entitlement claim............................. 264
65KM.... Determination that no entitlement.................................................... 264
65KN.... When determination is in force........................................................ 265
65KO.... Notice of determination................................................................... 265
65KP..... Payment of single income family supplement—no claim required.. 265
65KQ.... Payment of single income family supplement—claim required....... 266
65KR..... Secretary’s power to request tax file numbers................................. 267
65KS..... Variation of past period determinations where failure to provide tax file number 268
65KT..... Notice of variation of determination................................................ 270
Division 5—Payment protection and garnishee orders 271
66.......... Protection of payments under this Part............................................ 271
67.......... Effect of garnishee etc. order........................................................... 272
Part 4—Overpayments and debt recovery 274
Division 1—Preliminary 274
68.......... Meaning of amount paid to person................................................. 274
68A....... Recovery from approved child care service..................................... 275
69.......... Special provisions relating to approved child care services............. 275
Division 2—Amounts recoverable under this Act 276
70.......... Debts due to the Commonwealth.................................................... 276
71.......... Debts arising in respect of family assistance other than child care benefit, child care rebate and family tax benefit advance........................................................................................................ 276
71A....... Debts arising in respect of family tax benefit advances................... 277
71B....... Debts where no entitlement or where enrolment advance wrongly paid 279
71C....... Debts arising in respect of child care benefit where overpayment... 281
71CAA. Debts arising in respect of child care rebate where no entitlement... 281
71CAB.. Debts arising in respect of child care rebate where overpayment.... 283
71CAC.. Debts arising in respect of child care rebate paid to wrong account 285
71CA.... Debts arising in respect of fee reduction payments not remitted—debt owed by service 285
71CB..... Debts arising in respect of child care rebate payment not remitted—debt owed by service 285
71D....... Debt arising in respect of child care benefit where false or misleading statement by individual—debt owed by individual........................................................................................................ 286
71E........ Debt arising in respect of child care benefit when false or misleading statement etc. by service—debt owed by service........................................................................................................ 287
71F........ Debts arising under more than one provision.................................. 289
71G....... Debts arising where child care services approval is suspended or cancelled—debt owed by service 290
71GA.... Debt arising in respect of remittal of enrolment advances under paragraph 200(1)(g) 292
71GB.... Debts arising in respect of business continuity payments paid to service—debt owed by service 292
71H....... Debts arising where reporting period limit is exceeded—debt owed by service 293
71I......... Debts arising in respect of one‑off payment to families.................. 293
71J........ Debts arising in respect of economic security strategy payment to families 295
71K....... Debts arising in respect of back to school bonus or single income family bonus 298
71L........ Debts arising in respect of clean energy advance............................ 300
71M...... Debts arising in respect of ETR payment........................................ 301
73.......... Debts arising from AAT stay orders............................................... 304
74.......... Person other than payee obtaining payment of a cheque................. 304
75.......... Debts arising from conviction of person for involvement in contravention of family assistance law by debtor 305
76.......... Data‑matching Program (Assistance and Tax) Act debts................ 305
77.......... Notices in respect of debt................................................................ 305
78.......... Interest on debt................................................................................ 306
78A....... Determination that interest not to be payable................................... 308
78B....... Administrative charge..................................................................... 309
79.......... Penalty interest rate......................................................................... 309
79A....... Guidelines on the penalty interest provisions.................................. 309
80.......... Debt from failure to comply with garnishee notice.......................... 310
81.......... Overseas application of provisions................................................. 311
Division 3—Methods of recovery 312
82.......... Methods of recovery....................................................................... 312
84.......... Deductions from debtor’s family tax benefit................................... 313
84A....... Setting off family assistance against debt owed.............................. 314
86.......... Time limits on recovery action under sections 84, 84A and 87A.... 314
87.......... Application of income tax refund owed to person........................... 315
87A....... Setting off debts of an approved child care service against child care service payments 316
88.......... Legal proceedings........................................................................... 317
89.......... Garnishee notice.............................................................................. 318
90.......... Time limits on recovery action under section 89............................. 319
91.......... Arrangement for payment of debt by instalments............................ 320
92.......... Deduction by consent from a person’s family tax benefit to meet another person’s debt 321
92A....... Setting off family assistance of person against another person’s debt 322
93.......... Application of income tax refund owed to another person.............. 323
93A....... Recovery of amounts from financial institutions............................. 323
Division 4—Non‑recovery of debts 326
94.......... Meaning of debt.............................................................................. 326
95.......... Secretary may write off debt........................................................... 326
96.......... Power to waive Commonwealth’s right to recover debt.................. 328
97.......... Waiver of debt arising from error.................................................... 329
98.......... Waiver of debt relating to an offence............................................... 330
99.......... Waiver of small debt....................................................................... 330
100........ Waiver in relation to settlements...................................................... 330
101........ Waiver in special circumstances...................................................... 332
102........ Secretary may waive debts of a particular class............................... 332
Part 5—Review of decisions 334
Division 1—Internal review 334
Subdivision A—Review initiated by the Secretary 334
104........ Decisions that may be reviewed by the Secretary on own initiative 334
105........ Secretary may review certain decisions on own initiative................ 335
105A..... Review of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement 336
105B..... Review of instalment determination—taking account of clean energy supplements 338
106........ Notice of review decision to be given............................................. 338
107........ Date of effect of certain decisions made under section 105............. 341
Subdivision B—Review initiated by the applicant 345
108........ Decisions that may be reviewed under section 109A...................... 345
109A..... Review of certain decisions may be initiated by applicant............... 348
109B..... Notice to be given of decisions under section 109A....................... 349
109C..... Authorised review officers.............................................................. 351
109D..... Review applications—time limits applicable to review of certain decisions 351
109DA.. Review applications—time limits applicable to decisions in relation to child care services and registered carers 355
109E...... Date of effect of certain decisions relating to payment of family tax benefit by instalment 356
109F...... Withdrawal of review applications.................................................. 358
109G..... Secretary may continue payment etc. pending outcome of application for review 358
109H..... Notification of further rights of review........................................... 360
Division 2—Review by the Social Security Appeals Tribunal 361
110........ SSAT objective............................................................................... 361
111........ Application for review by SSAT.................................................... 361
111A..... Review applications—time limits applicable to review by the SSAT of certain decisions 363
111B..... Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment 364
112........ Secretary may continue payment etc. pending outcome of application for review 364
113........ SSAT review powers...................................................................... 366
114........ Powers of the SSAT....................................................................... 367
116........ Application requirements................................................................ 367
117........ Variation of decision before review completed............................... 368
118........ Parties to SSAT review................................................................... 369
Division 3—Procedures for review by the SSAT 370
Subdivision A—Preliminary procedures 370
119........ Procedure on receipt of application for review by SSAT................ 370
120........ Parties to be given a statement about the decision under review...... 371
121........ Arrangements for hearing of application......................................... 371
122........ Notice of application to person affected by decision....................... 371
Subdivision B—Submissions from parties other than agency representatives 372
122A..... Subdivision does not apply in relation to agency representatives.... 372
123........ Submissions to SSAT..................................................................... 372
125........ SSAT hearings on written submissions only.................................. 373
126........ SSAT hearings without oral submissions by party......................... 374
Subdivision BA—Submissions from agency representatives 375
126A..... Submissions from agency representatives....................................... 375
Subdivision BB—Other evidence provisions 376
127........ Evidence on oath or affirmation...................................................... 376
128........ Provision of further information by Secretary................................. 376
128A..... Power to obtain information or documents..................................... 376
128B..... Inspecting and copying documents................................................. 377
128C..... Retention of documents................................................................... 377
129........ Exercise by Secretary of powers under section 154........................ 378
Subdivision BC—Directions hearings 378
129A..... Directions hearings......................................................................... 378
129B..... Powers of SSAT if parties reach agreement.................................... 378
Subdivision C—The hearing 379
130........ Hearing procedure........................................................................... 379
131........ Hearing in private............................................................................ 379
Subdivision D—Other procedural matters 380
134........ Adjournment of SSAT hearings..................................................... 380
135........ Dismissal of application for review by SSAT................................. 380
136........ Dismissal of application for review on request of party.................. 381
137........ Presiding member at SSAT hearing................................................ 382
138........ Decision of questions before SSAT................................................ 382
139........ Directions as to procedure for hearings........................................... 382
140........ Costs of review............................................................................... 383
Subdivision E—Notification of decisions 383
141........ Procedure following SSAT decision............................................... 383
141A..... Notice by Secretary of SSAT decision relating to a determination of conditional eligibility for child care benefit by fee reduction etc.................................................................................... 385
Subdivision F—Correction of errors in decisions or statements of reasons 386
141B..... Correction of errors in decisions or statements of reasons.............. 386
Subdivision G—Restrictions on disclosure of information 387
141C..... Orders restricting disclosure of information.................................... 387
141D..... Varying an order to permit certain disclosures................................ 387
141E...... Orders restricting secondary disclosures of information................. 388
Division 4—Review by the Administrative Appeals Tribunal 389
Subdivision A—Right to review by AAT 389
142........ Review of decisions by AAT.......................................................... 389
143........ Variation of decision under section 142 before AAT review completed 390
144........ Review by AAT of other decisions................................................. 391
145........ Variation of decision under section 144 before AAT review completed 394
146........ Settlement of proceedings before the AAT..................................... 394
Subdivision B—Modification of Administrative Appeals Tribunal Act in relation to section 142 review applications 395
147........ Notice of application for review...................................................... 395
148........ Parties to a review by the AAT....................................................... 395
149........ Lodgment of documents with the AAT........................................... 395
150........ Power of AAT to obtain additional information.............................. 395
151........ Operation and implementation of the decision under review........... 396
152........ Failure of party to appear................................................................ 396
Division 5—Automatic review of child care rebate decisions 397
152A..... Decisions relating to entitlement to child care benefit by fee reduction or for past period 397
152B..... Decisions relating to entitlement to child care benefit by single payment/in substitution 397
Division 6—Date of effect of reviews under the child support law 399
152C..... Date of effect of decisions on objections under the child support law that apply for family assistance purposes 399
152D..... Date of effect of SSAT reviews under the child support law that apply for family assistance purposes 400
Part 6—Provisions relating to information 402
Division 1—Information gathering 402
153........ Application of Division................................................................... 402
154........ General power to obtain information............................................... 402
154A..... Getting details of adjusted taxable income....................................... 405
154B..... Providing information to assist debt recovery................................. 406
155........ Power to obtain information from a person who owes a debt to the Commonwealth 407
156........ Obtaining information about a person who owes a debt to the Commonwealth 407
157........ Obtaining information to verify claims etc...................................... 407
158........ Written notice of requirement.......................................................... 410
159........ Offence: failure to comply with requirement................................... 411
159A..... Requesting information for the purposes of a care percentage determination under the child support law 411
160........ Obligations not affected by State or Territory laws......................... 411
Division 2—Confidentiality 413
161........ Operation of Division..................................................................... 413
162........ Protection of personal information.................................................. 414
163........ Offence: unauthorised access to protected information................... 415
164........ Offence: unauthorised use of protected information........................ 415
165........ Offence: soliciting disclosure of protected information................... 416
166........ Offence: offering to supply protected information.......................... 416
167........ Protection of certain documents etc. from production to court etc... 416
168........ Disclosure of information by Secretary........................................... 417
169........ Guidelines for exercise of Secretary’s disclosure powers............... 418
169A..... Disclosure of information—child care tax offset............................. 418
169B..... Disclosure of information—education expenses tax offset............. 418
170........ Officer’s declaration........................................................................ 419
Division 3—False statements etc. 420
Subdivision A—Preliminary 420
171........ Application of Division................................................................... 420
Subdivision B—Offences 420
172........ False statement in connection with claim......................................... 420
173........ False statement to deceive............................................................... 420
174........ False statement or document........................................................... 421
175........ Obtaining payment where no entitlement........................................ 422
175AA.. Obtaining child care rebate for a quarter if ineligible....................... 422
175A..... Obtaining fee reductions where no conditional eligibility or eligibility 422
176........ Payment or fee reductions obtained by fraud.................................. 423
Subdivision C—Penalties 425
177........ Penalty for contravention of Subdivision B.................................... 425
178........ Repayment of family assistance...................................................... 425
179........ Penalty where person convicted of more than one offence.............. 426
Subdivision D—Procedural matters 426
180........ Joining of charges........................................................................... 426
181........ Particulars of each offence.............................................................. 426
182........ Trial of joined charges..................................................................... 426
183........ Evidentiary effect of Secretary’s certificate..................................... 426
184........ Enforcement of court certificate as judgment................................... 427
Part 7—Liability of certain employers and principals for offences 428
Division 1—Interpretation 428
185........ State of mind of a person................................................................ 428
188........ Offence........................................................................................... 428
Division 3—Proceedings against non‑corporations 429
191........ State of mind of individual.............................................................. 429
192........ Conduct of employee or agent......................................................... 429
193........ Exclusion of imprisonment as penalty for certain offences............. 429
Part 8—Approval of child care services and registered carers 430
Division 1—Approval of child care services 430
194........ Application for approval................................................................. 430
195........ Approval of child care services....................................................... 431
195A..... Obligations and permissions of an approved child care service are those of the operator 432
196........ Conditions for continued approval—compliance with rules and laws 432
196A..... Conditions for continued approval—financial viability................... 433
197........ Conditions for continued approval—child care places limit not to be exceeded 433
198........ Conditions for continued approval—compliance with conditions imposed by Minister 434
199........ Conditions for continued approval—compliance with conditions imposed by Secretary 434
200........ Consequences of breach of conditions for continued approval....... 434
201........ Procedure for imposing a sanction.................................................. 436
201A..... Immediate suspension for certain breaches..................................... 437
201B..... Publicising sanctions or suspensions.............................................. 437
202........ Cancellation..................................................................................... 438
203........ Procedure for cancellation............................................................... 439
204........ Notification of matters affecting eligibility for approval.................. 440
204A..... Notifying individuals about effect on entitlement to child care benefit of actions by approved child care services 440
205........ Eligibility rules for child care services............................................. 441
206........ Guidelines for allocation of child care places to approved child care services 442
207........ Secretary to allocate child care places.............................................. 443
207A..... Reduction of allocation of child care places by unused or unusable places 444
207B..... Effect of reduction in allocation of child care places........................ 445
Division 2—Approval as registered carers 446
209........ Application for approval as registered carer.................................... 446
210........ Approval of registered carers.......................................................... 446
211........ Statement that applicant has tax file number.................................... 447
212........ When approval comes into force..................................................... 448
213........ Conditions of continued approval................................................... 448
214........ Consequences of breach of conditions for continued approval....... 449
215........ Procedure for imposing a sanction.................................................. 450
216........ Cancellation..................................................................................... 450
217........ Procedure for cancellation under subsection 216(3)........................ 451
218........ Notification of matters affecting eligibility for approval.................. 451
Part 8A—Obligations, and advances, relating to approved child care services 453
Division 1—Obligations relating to approved child care services 453
Subdivision A—Obligations relating to enrolment 453
219A..... Obligation to notify Secretary of enrolment of a child by an individual 453
219AA.. Obligation to notify Secretary of enrolment where approved child care service eligible 454
219AB.. When and how notice to be given................................................... 454
219AC.. Failure to notify............................................................................... 455
219AD.. When enrolment ceases................................................................... 456
219AE... Secretary to confirm receipt of notice.............................................. 457
219AF... Obligation to update enrolment information.................................... 458
219AG.. Failure to update enrolment information.......................................... 459
Subdivision B—Obligations relating to child care benefit by fee reduction 459
219B..... Obligation to pass on fee reductions where individual conditionally eligible 459
219BA.. Obligation to pass on fee reductions where approved child care service eligible 460
219BB... Obligation to charge no more than usual fee—rate determined by child care service or Secretary 461
219BC... Obligation to charge no more than usual fee—special grandparent rate 462
219BD.. Obligation to charge no more than usual fee—Jobs Education and Training (JET) Child Care fee assistance 462
219E...... Obligation to provide statements..................................................... 463
Subdivision C—Obligations relating to weekly child care rebate 466
219EA... Obligation to pass on weekly child care rebate................................ 466
219EB... Obligation to provide additional material in section 219E statements 467
Subdivision D—Obligations relating to records 469
219F...... Obligation to keep records.............................................................. 469
219G..... Former approved child care service to keep records........................ 471
219GA.. Secretary may require financial information relating to large long day care centre operators 473
219GB.. Audit of operator of approved child care service............................. 475
219H..... Appointment of authorised officers................................................. 476
219J...... Identity cards................................................................................... 476
219K..... Power to enter premises to inspect records..................................... 477
219KA.. Power to enter premises to carry out an audit.................................. 477
219KB... Report relating to an audit............................................................... 478
219KC... Responsibilities of authorised officers............................................ 478
219L...... Occupier to provide authorised officer with access to records and assistance 479
219LA... Occupier to provide audit team with access to records and assistance 481
Subdivision E—Obligations to provide information and reports 482
219M.... Obligations if operator decides to stop operating an approved child care service 482
219N..... Obligation to give reports to Secretary............................................ 483
219NA.. Obligation to provide information to Secretary about number of child care places 486
219NB.. Obligation to provide further information to Secretary about enrolled children 486
219P...... Obligations of operators of former approved child care services.... 487
Subdivision F—Miscellaneous 488
219PA... Collection, use or disclosure of personal information for financial viability purposes—the Privacy Act 1988 488
Division 2—Weekly payments in respect of fee reduction to approved child care services 489
219Q..... Weekly payments in respect of fee reduction.................................. 489
219QA.. Payments and set offs where recalculation results in reduced fee reduction 489
219QB.. Remitting amounts that cannot be passed on................................... 490
Division 2A—Weekly payments in respect of child care rebate to approved child care services 492
219QC.. Weekly payments of child care rebate............................................. 492
219QD.. Payments and set offs where recalculation results in reduced weekly child care rebate 493
219QE... Remitting amounts that cannot be passed on................................... 493
Division 3—Enrolment advances 495
219R..... Election to receive enrolment advance............................................. 495
219RA.. Payment of enrolment advance........................................................ 495
219RB... Amount of enrolment advances....................................................... 497
219RC... Setting off enrolment advance when enrolment ceases or decision to cease operating service is notified 497
Division 4—Business continuity payments 499
219RD.. Business continuity payments......................................................... 499
219RE... Setting off business continuity payments........................................ 499
Part 8B—Nominees 501
Division 1—Preliminary 501
219TA... Definitions...................................................................................... 501
Division 2—Appointment of nominees 502
219TB... Appointment of payment nominee.................................................. 502
219TC... Appointment of correspondence nominee....................................... 502
219TD... Provisions relating to appointments................................................ 502
219TE... Suspension and cancellation of nominee appointments................... 503
Division 3—Payments to payment nominee 505
219TF... Payment of amounts to payment nominee....................................... 505
Division 4—Functions and responsibilities of nominees 506
219TG... Actions of correspondence nominee on behalf of principal............. 506
219TH... Giving of notices to correspondence nominee................................. 506
219TI.... Compliance by correspondence nominee........................................ 507
219TJ.... Notification by nominee of matters affecting ability to act as nominee 509
219TK... Statement by payment nominee regarding disposal of money......... 510
Division 5—Other matters 512
219TL... Protection of person against liability for actions of nominee........... 512
219TM.. Protection of nominee against criminal liability............................... 512
219TN... Duty of nominee to principal........................................................... 512
219TO... Saving of Secretary’s powers of revocation.................................... 512
219TP... Saving of Secretary’s powers to give notices to principal............... 513
219TQ... Notification of nominee where notice given to principal................. 513
219TR... Right of nominee to attend with principal........................................ 513
Part 8C—Civil penalties 514
Division 1—Civil penalty orders 514
219TSB. Ancillary contravention of civil penalty provision........................... 514
219TSC. Civil penalty orders......................................................................... 514
219TSD Maximum penalties for civil penalty provisions.............................. 515
219TSE. Proceedings may be heard together................................................. 516
219TSF. Time limit for application for an order............................................. 516
219TSG Civil evidence and procedure rules for civil penalty orders............. 516
219TSGA Conduct contravening more than one civil penalty
provision......................................................................................... 516
219TSGB Civil proceedings after criminal proceedings............................... 516
219TSGC Criminal proceedings during civil proceedings............................ 517
219TSGD Criminal proceedings after civil proceedings............................... 517
219TSGE Evidence given in proceedings for penalty not admissible in criminal proceedings 517
219TSGF Minister requiring person to assist in applications for civil penalty orders 518
Division 2—Infringement notices 519
219TSH Definitions...................................................................................... 519
219TSI.. When an infringement notice can be given...................................... 519
219TSJ.. Matters to be included in an infringement notice............................. 519
219TSK. Amount of penalty.......................................................................... 520
219TSL. Withdrawal of an infringement notice............................................. 522
219TSM What happens if the penalty is paid................................................. 523
219TSN Effect of this Division on civil proceedings.................................... 523
219TSO Appointment of authorised person.................................................. 524
219TSP. Regulations..................................................................................... 524
Division 3—Suspension of approved child care service’s approval 525
219TSQ Suspension of approved child care service’s approval.................... 525
Part 9—Other matters 526
220........ General administration of family assistance law.............................. 526
220A..... Minister requiring person to assist in criminal proceedings............ 526
221........ Delegation....................................................................................... 527
221A..... Committees..................................................................................... 528
222........ Decisions to be in writing............................................................... 529
223........ Secretary may arrange for use of computer programs to make decisions 529
224........ Notice of decisions.......................................................................... 529
224A..... Notice of decisions under Part 8 or 8C........................................... 530
225........ Payment of deductions to Commissioner of Taxation..................... 531
226........ Setting off family assistance entitlement against tax liability........... 531
227........ Payment of deductions to Child Support Registrar......................... 532
228........ Maximum deduction....................................................................... 532
229........ Judicial notice of certain matters...................................................... 534
230........ Documentary evidence.................................................................... 534
231........ Application of family assistance law to unincorporated bodies....... 534
232........ Annual report.................................................................................. 536
233........ Appropriation.................................................................................. 536
234........ Agreements on administrative arrangements................................... 536
235........ Regulations..................................................................................... 536
Notes 539
An Act to implement A New Tax System by providing assistance to families, and for related purposes
Part 1—Preliminary
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (Family Assistance) (Administration) Act 1999.
2 Commencement [see Note 1]
(1) Sections 1 and 2 and subsection 235(5) commence on the day on which this Act receives the Royal Assent.
(2) The remaining provisions of this Act commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999.
Part 2—Interpretation
3 Definitions
(1) In this Act, unless the contrary intention appears:
AAT means the Administrative Appeals Tribunal.
AAT Act means the Administrative Appeals Tribunal Act 1975.
advance assessment day, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b).
agency means:
(a) the Department; or
(b) the Human Services Department.
amount of the entitlement, in respect of child care benefit and a person, means:
(a) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year—the amount referred to in section 51B; and
(b) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year—the amount referred to in section 52E; and
(c) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer—the amount referred to in section 52F; and
(d) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual—the amount referred to in section 53D; and
(e) in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year—the amount referred to in section 54B.
approved centre based long day care service means a centre based long day care service in respect of which an approval as a centre based long day care service is in force under Division 1 of Part 8.
approved child care service means:
(a) an approved centre based long day care service; or
(b) an approved family day care service; or
(ba) an approved in‑home care service; or
(c) an approved occasional care service; or
(d) an approved outside school hours care service.
approved family day care service means a family day care service in respect of which an approval as a family day care service is in force under Division 1 of Part 8.
approved in‑home care service means an in‑home care service in respect of which an approval as an in‑home care service is in force under Division 1 of Part 8.
approved occasional care service means an occasional care service in respect of which an approval as an occasional care service is in force under Division 1 of Part 8.
approved outside school hours care service means an outside school hours care service in respect of which an approval as an outside school hours care service is in force under Division 1 of Part 8.
audit team, in relation to an audit of an operator of an approved child care service, means the expert engaged to carry out the audit of the operator and any person (other than an authorised officer) assisting the expert.
Bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the meaning of the Banking Act 1959.
care percentage decision means a decision to the extent that the decision involves (wholly or partly):
(a) a determination of an individual’s percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or
(b) a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision.
CCB %, in respect of an individual, means:
(a) the CCB % determined (including as a result of a variation) in respect of the individual under Division 4 of Part 3; or
(b) the CCB % otherwise applicable to the individual under Division 4 of Part 3; or
(c) if neither paragraph (a) nor (b) applies to the individual—the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
ceases to be enrolled, in relation to a child to whom an approved child care service provides care, has the meaning given by section 219AD.
centrelink program has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973.
child care service payment means:
(a) a payment under section 219Q or subsection 219QA(2) in respect of fee reduction; or
(aa) a payment under section 219QC or subsection 219QD(2) in respect of child care rebate; or
(b) an enrolment advance under section 219RA; or
(c) a payment under:
(i) subitem 97(5) of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007; or
(ii) subitem 97A(5) of that Schedule (as modified by the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Regulations 2009); or
(d) the payment known as Jobs Education and Training (JET) Child Care fee assistance that is paid by the Commonwealth; or
(e) a payment specified in an instrument under subsection (4A).
civil penalty order has the meaning given by section 219TSC.
civil penalty provision means any of the following:
(a) subsection 204(1);
(b) subsection 219AC(1A) or (1B);
(c) subsection 219AG(1A);
(d) subsection 219B(2);
(e) subsection 219BB(1);
(f) subsection 219BC(1);
(g) subsection 219BD(1);
(h) subsection 219E(1) or (7);
(ha) subsection 219EA(2);
(hb) subsection 219EB(1) or (5);
(j) subsection 219F(1) or (2);
(k) subsection 219G(1), (3) or (4);
(ka) subsection 219GA(6);
(l) subsection 219L(1), (2) or (3);
(la) subsection 219LA(2) or (5);
(m) subsection 219M(1) or (4);
(n) subsection 219N(5A);
(o) subsection 219NA(4);
(p) subsection 219NB(1);
(q) subsection 219P(1);
(r) subsection 219QB(1);
(sa) subsection 219QE(1);
(s) section 219TSB;
(t) a provision (if any) of the regulations that is declared to be a civil penalty provision in accordance with paragraph 235(1A)(b).
decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.
early claim day, in relation to:
(a) a claim for payment of family tax benefit by instalment; or
(b) a claim for payment of baby bonus in normal circumstances;
means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
eligibility rules means rules made under subsection 205(1).
enrolled in relation to a child to whom an approved child care service provides care, has the meaning given by subsections 219A(2) and 219AA(2).
entitled to be paid family tax benefit by instalment: a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.
estimated income basis: family tax benefit is worked out on an estimated income basis if it is worked out on the basis referred to in subsection 20(1), (2A) or (3).
executive officer, in relation to an operator of an approved centre based long day care service, means a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law means any one or more of the following:
(a) this Act;
(b) the Family Assistance Act;
(c) any instrument (including regulations) made under this Act or the Family Assistance Act;
(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
family tax benefit advance means the advance mentioned in Division 2 of Part 3.
financial institution means a corporation that is an ADI for the purposes of the Banking Act 1959.
FTB advance debt has the meaning given by section 71A.
head of an agency means:
(a) in the case of the Department—the Secretary; or
(b) in the case of the Human Services Department—the Secretary of the Human Services Department.
Human Services Department means the Department administered by the Human Services Minister.
Human Services Minister means the Minister administering the Human Services (Centrelink) Act 1997.
income tax refund means an amount payable to a person:
(a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986; or
(b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or
(c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
(i) subsection 106U(1) of the Higher Education Funding Act 1988; or
(ia) section 154‑60 of the Higher Education Support Act 2003; or
(ii) section 154‑60 of the Higher Education Support Act 2003; or
(iii) section 12ZN of the Student Assistance Act 1973; or
(d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).
income tax return has the same meaning as in the Income Tax Assessment Act 1997.
indexed actual income:
(a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20B(2); and
(b) for an individual in relation to child care benefit—means the amount stated for the individual in a notice under subsection 55AB(2).
indexed estimate:
(a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20A(2); and
(b) for an individual in relation to child care benefit—means the amount stated for the individual in a notice under subsection 55AA(2).
instalment amount, in relation to family tax benefit, has the meaning given by subsection 23(2).
instalment period, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).
large long day care centre operator, in relation to a financial year, means:
(a) a person who operates, or proposes to operate, 25 or more approved centre based long day care services at any time during the financial year; or
(b) 2 or more persons who, between them, operate, or propose to operate, 25 or more approved centre based long day care services during the financial year, so long as any of the following apply:
(i) one person has, at any time during the financial year, 25% or more of their executive officers in common with another person;
(ii) one person owns, at any time during the financial year, 15% or more of another person;
(iii) one person is entitled to receive, at any time during the financial year, 15% or more of the dividends paid by another person.
Note: See also subsection (4B).
maximum amount, in relation to a family tax benefit advance, has the meaning given by section 35D.
medicare program has the same meaning as in the Human Services (Medicare) Act 1973.
minimum amount, in relation to a family tax benefit advance that is paid to an individual, means:
(a) 3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or
(b) if a determination under section 28 of that Act that the individual is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force—the section 28 percentage of the paragraph (a) amount; or
(c) if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents—the amount rounded down to the nearest cent.
officer means an officer of an agency and includes:
(a) the head of the agency; and
(aa) if the agency is the Human Services Department:
(i) the Chief Executive Centrelink; and
(ii) the Chief Executive Medicare; and
(b) an employee of the agency; and
(c) any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.
parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.
penalty unit has the meaning given by section 4AA of the Crimes Act 1914.
personal information has the same meaning as in the Privacy Act 1988.
primary tax means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953), including any such amount that is not yet payable.
Principal Member means the Principal Member of the Social Security Appeals Tribunal.
Note: Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the Social Security Appeals Tribunal.
protected information means:
(a) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) is or was held in the records of the Department or the Human Services Department; or
(aa) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
(b) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
(ba) information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or
(c) information to the effect that there is no information about a person held in the records of an agency.
registered carer means an individual approved as a registered carer under Division 2 of Part 8.
reporting period, in respect of an approved child care service, means:
(a) if paragraph (b) does not apply—a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or
(b) if the service is covered by a determination made under subsection (5)—the period specified in the determination.
schooling %, in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
Secretary means the Secretary of the Department.
social security law has the same meaning as in the Social Security Act 1991.
SSAT means the Social Security Appeals Tribunal.
Note: Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.
SSAT member means a member of the SSAT (and includes the Principal Member).
Note: Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.
taxable income %, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.
tax file number has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
TFN claim person:
(a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of family tax benefit by instalment—the claimant’s partner (if any) at the time of the claim; and
(iii) if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period; or
(b) in relation to a claim by a claimant who is an individual for child care benefit under Subdivision A of Division 4 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of child care benefit by fee reduction—the claimant’s partner (if any) at the time of the claim; and
(iii) if the claim is for payment of child care benefit for a past period for care provided by an approved child care service—any partner of the claimant during the past period; or
(c) in relation to a claim for baby bonus in normal circumstances under Division 3 of Part 3, means:
(i) the claimant; and
(ii) the claimant’s partner (if any) at the time of the claim; or
(d) in relation to a claim for single income family supplement under Division 4E of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of single income family supplement for a past period—any partner of the claimant during the past period.
TFN determination person means:
(a) in relation to family tax benefit and:
(i) a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period; or
(b) in relation to child care benefit and:
(i) a determination under which the claimant who is an individual is conditionally eligible for child care benefit by fee reduction—the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service—the claimant or any partner of the claimant during the past period; or
(c) in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period—the claimant or any partner of the claimant during the past period.
TFN substitution person, in relation to a claim:
(a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or
(b) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service based on eligibility for an amount of child care benefit under section 46 of the Family Assistance Act; or
(c) by an individual for payment of baby bonus in substitution because of the death of another individual; or
(d) by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
(2) Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.
(4) A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.
(4A) The Minister may, by legislative instrument, specify a payment for the purposes of paragraph (e) of the definition of child care service payment in subsection (1). The payment must be one made to child care services under a scheme or program (however described) administered by the Department.
(4B) For the purposes of the definition of large long day care centre operator, the Minister may, by legislative instrument, vary the number of approved centre based long day care services specified in paragraph (a) or (b) of the definition.
(5) For the purposes of paragraph (b) of the definition of reporting period, the Secretary may determine that a specified period that is not a quarter is the reporting period for:
(a) one approved child care service; or
(b) a class of approved child care services.
(6) If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service.
3A Application of the Criminal Code
Chapter 2 of the Criminal Code applies to all offences against this Act.
4 Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law
(1) If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of:
(a) making or withdrawing any application or claim; or
(b) doing any other thing that is required or permitted to be done for the purposes of that law;
then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing:
(c) by the use of a telecommunications system or other electronic equipment; or
(d) by the use of software registered with the Secretary.
(2) A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things.
(3) The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things.
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a) a rate calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a zero rate; and
(b) an amount calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a nil amount.
Part 3—Payment of family assistance
Division 1—Family tax benefit
Subdivision A—Making claims
5 Need for a claim
The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision.
6 Who can claim
The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations.
7 How to claim
(1) An individual or approved care organisation (a claimant) may make a claim:
(a) for payment of family tax benefit by instalment; or
(b) for payment of family tax benefit for a past period; or
(c) in the case only of a claimant who is an individual—for payment of family tax benefit by single payment/in substitution because of the death of another individual.
Form etc. of claim
(2) To be effective:
(a) a claim must:
(i) be made in a form and manner; and
(ii) contain any information; and
(iii) be accompanied by any documents;
required by the Secretary; and
(aa) in the case of a claim for family tax benefit by instalment—the bank account requirement set out in section 7A must be satisfied in relation to the claim; and
(b) in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period—the tax file number requirement in section 8 must be satisfied in relation to the claim; and
(c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section 8A must be satisfied in relation to the claim.
(3) A claim is not effective if it is made before the early claim day.
7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective
(1) This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(aa) (which states what is required for certain claims to be effective).
Requirement concerning bank account details
(2) The requirement is that the claimant provide:
(a) details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or
(b) a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.
How details or statement to be given
(3) The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
(4) The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.
8 Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(b) (which states what is required for certain claims to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
(3) The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
(4) The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7) The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a) the person is, or was, the claimant’s partner; and
(b) the claimant cannot obtain from the person:
(i) the person’s tax file number; or
(ii) a statement by the person under subsection (4) or (5).
8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person.
Statement of tax file number
(3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
(4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s TFN.
(8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
9 Restrictions on claims for payment of family tax benefit by instalment
A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time) when the claim would be determined:
(a) the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or
(b) the claimant is already entitled to be paid family tax benefit by instalment; or
(c) the following apply:
(i) a determination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit at the determination time or at any later time;
(ii) the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect.
10 Restrictions on claims for payment of family tax benefit for a past period
Restriction where previous claim or instalment determination
(1) A claim for payment of family tax benefit for a past period is not effective if:
(a) the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or
(b) the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or
(c) the following apply:
(i) a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit;
(ii) the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.
Claim must relate to one income year and not be made after the end of the next income year
(2) A claim for payment of family tax benefit for a past period is not effective if:
(a) the period does not fall wholly within one income year; or
(b) the period does fall wholly within one income year but the claim is made after the end of the 2 income years immediately following that income year.
Claim must be accompanied by instalment claim in some circumstances
(3) A claim for payment of family tax benefit for a past period is not effective if:
(a) the period occurs in the income year in which the claim is made; and
(b) at the time the claim is made, the claimant is eligible for family tax benefit; and
(c) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(d) the claim is not accompanied by a claim for payment of family tax benefit by instalment.
(4) A claim for payment of family tax benefit for a past period is not effective if:
(a) the period occurs in either of the 2 income years before the one in which the claim is made; and
(b) if the claimant is an individual—at any time during the past period, the claimant, or the claimant’s partner, received a social security benefit, social security pension, service pension or income support supplement; and
(c) at the time the claim is made, the claimant is eligible for family tax benefit; and
(d) if the claimant is an individual—at the time the claim is made, the claimant, or the claimant’s partner, is receiving a social security benefit, social security pension, service pension or income support supplement; and
(e) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(f) the claim is not accompanied by a claim for payment of family tax benefit by instalment.
(5) Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant’s partner.
11 Restrictions on bereavement claims
Entitlement must not already have been determined, or be awaiting determination, on a previous claim
(1) A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined).
Single payment/substitution claims must relate to current or previous income year
(2) If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection 32(2) or section 33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred.
12 Claim may be withdrawn or varied
(1) A claimant may withdraw or vary a claim before the claim is determined.
(2) The claimant may only do so in a manner determined by the Secretary.
(3) If a claim is withdrawn, it is taken never to have been made.
Subdivision B—Determination of claims etc.
13 Secretary must determine claim
(1) If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made.
14 Restriction on determining claim where income tax assessment not made
(1) If, in relation to a claim for payment of family tax benefit made by an individual:
(a) the claim is for payment of that benefit for a past period; and
(b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and
(c) either or both of subsections (2) and (3) apply;
the Secretary can only determine the claim if each assessment concerned has been made.
(2) This subsection applies if:
(a) the claimant is required to lodge an income tax return for the past period income year; and
(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.
(3) This subsection applies if:
(a) at the time the claim is made, a person is the claimant’s partner and that person was the claimant’s partner at any time during the past period; and
(b) that person is required to lodge an income tax return for the past period income year; and
(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year.
15 Restriction on determining claim where tax file number not provided etc.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
(1) If:
(a) a TFN claim person makes a statement of the kind set out in subsection 8(4); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(4);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
(2) If:
(a) a TFN claim person makes a statement of the kind set out in subsection 8(5); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(5);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i) the person has not applied for a tax file number; or
(ii) an application by the person for a tax file number has been refused; or
(iii) the person has withdrawn an application for a tax file number.
(3) If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
15A Restriction on determining claim where bank account details not provided
(1) If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid.
(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
15B Deferral of determination of early claims
If:
(a) an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and
(b) the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for family tax benefit until the earlier of the following:
(c) the time when the child becomes an FTB child of the claimant, or is stillborn;
(d) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
16 Determination of instalment entitlement claim
(1) This section applies if the claim is one for payment of family tax benefit by instalment.
(2) If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.
Additional entitlement in subsection (2) cases
(4) If:
(a) the Secretary is satisfied as mentioned in subsection (2); and
(b) the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act during the whole or part of the period since the claim was made;
the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.
Instalments where bereavement eligibility—remaining FTB or regular care children
(5) If the Secretary is satisfied that, at the time of making the determination on the claim:
(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b) assuming subsection (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that:
(c) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(i) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(ii) for each day, before the determination came into force, that occurred during that period; and
(d) the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.
Instalments where bereavement eligibility— no remaining FTB or regular care children
(6) If the Secretary is satisfied that, at the time of making the determination on the claim:
(a) the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b) assuming subsection (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(c) for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(d) for each day, before the determination came into force, that occurred during that period.
17 Determination of past period entitlement claim
If:
(a) the claim is one for payment of family tax benefit for a past period; and
(b) the Secretary is satisfied that the claimant was eligible for family tax benefit:
(i) for the whole of the period in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act; or
(ii) for part of the period in accordance with Subdivision A of that Division and for the remainder of the period in accordance with section 31 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit for the past period.
18 Determination of bereavement entitlement claim
If:
(a) the claim is one for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b) the Secretary is satisfied that the claimant is eligible for family tax benefit under section 32 or 33 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the family tax benefit.
19 Determination that no entitlement
If the Secretary is not satisfied as mentioned in section 16, 17 or 18, the Secretary must determine:
(a) if the determination is on a claim for payment of family tax benefit by instalment—that the claimant is not entitled to be paid family tax benefit for each day on which the determination is in force; or
(b) in any other case—that the claimant is not entitled to be paid family tax benefit for the past period or because of the death of the other individual, as the case requires.
20 Determination of rate may be based on estimate, indexed estimate or indexed actual income
(1) If:
(a) an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c) the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and
(d) the Secretary considers the estimate to be reasonable; and
(e) since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;
the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the estimate.
(2) If:
(a) an estimate is given to the Secretary for the purposes of subsection (1); and
(b) the Secretary does not consider the estimate reasonable;
the following paragraphs apply:
(c) the eligibility or rate cannot be determined; and
(d) if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.
(2A) If:
(a) an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c) the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and
(d) since the notice was given, the individual has not given the Secretary an estimate of the individual’s adjusted taxable income that the Secretary considers to be reasonable;
the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice—the notice with the most recent start day).
Note: Section 20C affects the meaning of this provision for members of couples.
(3) If:
(a) an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b) information about the amount of maintenance income needed for the calculation of the rate is not available;
the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.
Note: If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection 3(1)).
20A Indexed estimates
(1) The Secretary may calculate an indexed estimate for an individual under subsection (5), with a start day chosen by the Secretary, if:
(a) the individual is a claimant, or the partner of a claimant, for family tax benefit; and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c) the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.
Note: Section 20C affects the meaning of paragraph (c) for members of couples.
(2) If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:
(a) stating the indexed estimate for the individual; and
(b) specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).
(3) The Secretary must not give a notice under subsection (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection (2) stating an indexed estimate for that individual with a start day in the same income year.
(4) A notice given to a claimant under subsection (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection 20B(2) stating an indexed actual income for the same individual. Any such notice under subsection 20B(2) must specify a start day that is no earlier than the start day specified in the superseded notice.
(5) Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual’s current ATI number (see subsection (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):
where:
AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings).
highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November means the November of the income year before the income year in which the start day occurs.
reference period, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
(6) For the purposes of subsection (5), the individual’s current ATI number is:
(a) if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20B(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or
(b) if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c) if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
(7) A notice under subsection (2) is not a legislative instrument.
20B Indexed actual incomes
(1) The Secretary may calculate an indexed actual income for an individual under subsection (4), with a start day chosen by the Secretary, if:
(a) the individual is a claimant for, or the partner of a claimant for, family tax benefit; and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c) the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and
(d) since the claimant was last given a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and
(e) the adjusted taxable income for an income year (actual income) of the individual (disregarding the effect for couples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary.
Note: Section 20C affects the meaning of paragraph (1)(c) for members of couples.
(2) If:
(a) the Secretary calculates an indexed actual income for the individual; and
(b) the indexed actual income is greater than the individual’s current ATI number (see subsection (5));
the Secretary may give the claimant a notice:
(c) stating the indexed actual income for the individual; and
(d) specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).
(3) A notice given to a claimant under subsection (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection 20A(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.
(4) Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):
where:
AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings).
highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November means the November of the income year before the income year in which the start day occurs.
reference period, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
(5) For the purposes of paragraph (2)(b), the individual’s current ATI number is:
(a) if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or
(b) if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c) if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
(6) A notice under subsection (2) is not a legislative instrument.
20C Indexed estimates and indexed actual incomes of members of couples
Section applies to couples
(1) This section applies in relation to any individual who is a member of a couple.
Family tax benefit Part A
(2) For the purposes of the Family Assistance Act other than Part 4 of Schedule 1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
(3) The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a) the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)); or
(b) if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
Family tax benefit Part B
(4) For the purposes of Part 4 of Schedule 1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).
(5) The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:
(a) the indexed estimate or indexed actual income for that individual or stated in that notice;
(b) the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:
(c) if the individual is the claimant for family tax benefit—the amount in paragraph (a); or
(d) if the individual is the partner of the claimant for family tax benefit—the amount in paragraph (b).
Most recent indexed estimate or indexed actual income for individual’s partner
(6) In subsections (3) and (5), the most recent indexed estimate or indexed actual income for the individual’s partner is the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:
(a) if the individual is the claimant for family tax benefit—the individual; or
(b) if the individual is the partner of the claimant for family tax benefit—the individual’s partner;
under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice—the notice with the most recent start day).
21 When determination is in force
(1) Subject to this section, a determination under this Division comes into force when it is made and remains in force at all times afterwards.
(1A) A determination under paragraph 19(a) may be expressed to come into force on a day before it is made (but not earlier than the day the claim concerned is made).
Effect of later determination on certain instalment determinations
(2) If, on a particular day, a determination is in force:
(a) under section 16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or
(b) under paragraph 19(a);
the determination ceases to be in force on the particular day if either:
(c) another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or
(d) another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period.
Request for cessation of instalment determination
(3) A determination in force under section 16 on a particular day ceases to be in force if:
(a) under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and
(b) on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension or income support supplement; and
(c) on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:
(i) to cease to be in force from the particular day or from a specified later day; or
(ii) to have ceased to be in force at the end of the most recent instalment period before the particular day.
The determination ceases to be in force in accordance with the advice.
22 Notice of determination
(1) The Secretary must give notice of a determination under this Subdivision (except subsection 23(3B)) to the claimant, stating:
(a) whether the claimant is entitled to be paid family tax benefit under the determination; and
(b) if the claimant is so entitled:
(i) if the claimant is entitled to be paid family tax benefit by instalment—the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or
(ii) in any other case—the amount of the benefit and how it is to be paid; and
(c) that the claimant may apply for review of the determination in the manner set out in Part 5.
(2) The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
23 Payment of family tax benefit by instalment
(1) Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period ending after the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Instalment amount and instalment period
(2) In subsection (1):
instalment amount means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination.
instalment period means, subject to subsection (3):
(a) the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or
(b) if the claimant:
(i) is included in a class of persons specified under subsection (3A); and
(ii) is the subject of a determination in force under subsection (3B);
the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.
Changing the day on which later instalment periods begin
(3) The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Persons who may have 7‑day instalment periods
(3A) The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7‑day instalment periods.
(3B) The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (3A) has instalment periods of 7 days.
(3C) The Secretary must revoke a determination made under subsection (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (3A).
(3D) Subsection (3C) does not limit the operation of subsection 33(3) of the Acts Interpretation Act 1901 in relation to subsection (3B) of this section.
Secretary may make direction as to the manner of making payments
(5) The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
Early payment of FTB instalment in particular cases
(5A) If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.
(6) This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.
24 Other payments of family tax benefit
(1) If the claimant is entitled to be paid family tax benefit under a determination on a claim for payment of family tax benefit:
(a) for a past period; or
(b) by single payment/in substitution because of the death of another individual;
the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.
(4) This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.
25 Obligation to notify change of circumstances
(1) If, after a claimant becomes entitled to be paid family tax benefit by instalment:
(a) anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or
(b) the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
(2) Strict liability applies to the element of an offence against subsection (1) that a notice is a notice given under section 25A.
(3) If, after the Secretary determines under subsection 23(3B) that a claimant has instalment periods of 7 days:
(a) anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection 23(3A); or
(b) the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
(4) If a thing that is described in both subsections (1) and (3) happens or is likely to happen, subsection (1) applies in relation to the thing but subsection (3) does not.
25A Secretary’s power to approve a manner of notification
(1) The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section 25.
(2) The Secretary must, by written notice, notify the claimant of the approved manner of notification.
26 Secretary’s power to request tax file numbers
(1) If:
(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.
Statement of tax file number
(2) The first kind of statement that can be made is a statement of the TFN determination person’s tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN person does not know what his or her tax file number is etc.
(3) The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(4) The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
26A Secretary’s power to require bank account details
If:
(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid;
the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid.
Subdivision C—Variation of determinations
27 Variation of instalment and past period determinations where failure to provide tax file number
Non‑compliance with request
(1) If:
(a) the Secretary makes a request under subsection 26(1); and
(b) the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) applies.
Exemption from request under subsection 26(1)
(2) The Secretary may determine that the consequence in subsection (5) does not apply if:
(a) the TFN determination person concerned is or was the claimant’s partner; and
(b) the claimant cannot obtain from the person:
(i) the person’s tax file number; or
(ii) a statement by the person under subsection 26(3) or (4).
Statement made by TFN determination person under subsection 26(3)
(3) If:
(a) the Secretary makes a request under subsection 26(1); and
(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN determination person under subsection 26(4)
(4) If:
(a) the Secretary makes a request under subsection 26(1); and
(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(4)
(4A) If:
(a) a TFN claim person has made a statement of the kind set out in subsection 8(4); and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(5)
(4B) If:
(a) a TFN claim person has made a statement of the kind set out in subsection 8(5); and
(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Variation of determination
(5) For the purposes of subsection (1), (3), (4), (4A) or (4B), the consequence is that the Secretary may:
(a) if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or
(b) if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.
Consequence of Secretary later becoming aware of tax file number
(6) If:
(a) under subsection (5), the Secretary varies the determination; and
(b) the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:
(i) if paragraph (5)(a) applies—before the end of the income year following the one in which the variation took effect; or
(ii) if paragraph (5)(b) applies—at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (5).
27A Variation of instalment entitlement determination where failure to provide bank account details
Non‑compliance with requirement
(1) If:
(a) the claimant is subject to a requirement under section 26A; and
(b) the claimant does not comply with the requirement within 28 days of the requirement being made;
then, subject to subsection (2), the consequence in subsection (3) applies.
Exemption from requirement under section 26A
(2) The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.
Variation of determination
(3) For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of bank account details
(4) If:
(a) under subsection (3), the Secretary varies the determination; and
(b) the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
28 Variation of instalment and past period entitlement determinations where income tax return not lodged
(1) This section applies if:
(a) a determination under section 16 or 17 is in force at, or was in force before, a particular time; and
(b) there are one or more days (the cancellation days) before the particular time in respect of which the following conditions are satisfied:
(i) the cancellation days occur in the income year (the cancellation income year) that began 2 years before the beginning of the income year in which the particular time occurs;
(ii) the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;
(iii) the claimant, or the claimant’s partner at the particular time (if he or she was also the claimant’s partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;
(iv) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph (iii) applies.
Consequence of section applying
(2) If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
Consequence where income tax returns are later lodged
(3) If:
(a) after the Secretary varies the determination under subsection (2) or (6), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone (the taxpayers involved):
(i) who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and
(ii) in respect of whom an assessment had not been made before the determination was varied; and
(b) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days; and
(ba) subsection (4) (which is about when the claimant and the claimant’s partner separate after the determination is varied) does not apply;
the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:
(c) if income tax returns for the cancellation income year for the taxpayers involved were lodged with the Commissioner of Taxation during the income year that began 2 years after the beginning of the cancellation income year—the recalculated amount; or
(d) in any other case—the lesser of:
(i) the recalculated amount; and
(ii) the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.
Consequence where claimant and partner separate after determination varied
(4) After the Secretary varies the determination under subsection (2) or (6), the Secretary must again vary the determination if the following conditions are met:
(a) the claimant and the partner mentioned in subparagraph (1)(b)(iii) (the ex‑partner) ceased to be members of the same couple during the income year (the later income year) that began 2 years after the beginning of the cancellation income year;
(b) at the time when the Secretary would vary the determination under this subsection, the claimant and the ex‑partner are not members of the same couple;
(c) if the claimant was required to lodge an income tax return for the cancellation income year—an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant’s taxable income for the cancellation income year;
(d) in any case—the ex‑partner was required to lodge an income tax return for the cancellation income year but still had not done so by:
(i) if paragraph (c) applies—the later of the time when the claimant and the ex‑partner last ceased to be members of the same couple and the time when the assessment of the claimant’s taxable income is made; or
(ii) otherwise—the time when the claimant and the ex‑partner last ceased to be members of the same couple;
(e) the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days.
(5) The Secretary must vary the determination under subsection (4) so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:
(a) if:
(i) the claimant was required to lodge an income tax return for the cancellation income year and the claimant lodged the return with the Commissioner of Taxation before the end of the later income year; or
(ii) the claimant was not required to lodge an income tax return for the cancellation income year;
the recalculated amount; or
(b) in any other case—the lesser of:
(i) the recalculated amount; and
(ii) the amount that the claimant was entitled to be paid before the variation under subsection (2) or (6) was made.
Consequence where claimant and ex‑partner reconcile after separation
(6) If:
(a) after the Secretary varies the determination under subsection (4), the claimant and the ex‑partner become members of the same couple again; and
(b) the ex‑partner has still not lodged an income tax return for the cancellation income year by the time when the claimant and the ex‑partner become members of the same couple;
the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
28A Variation of instalment entitlement determination where estimate of an amount is not reasonable
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant’s eligibility for, or rate of, family tax benefit; and
(c) the Secretary does not consider the estimate to be reasonable.
Consequence of section applying
(2) If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of later provision of reasonable estimate or Secretary finding out the actual amount
(3) If:
(a) under subsection (2), the Secretary varies the determination; and
(b) either:
(i) the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or
(ii) the Secretary finds out the actual amount needed to determine the claimant’s eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
28B Variation of instalment entitlement determination where claim made for another payment type
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and
(b) the individual is any of the following:
(i) an FTB child of the claimant;
(ii) a regular care child who is also a rent assistance child of the claimant;
(iii) an individual in respect of whom an approved care organisation is the claimant; and
(c) the individual makes a claim for one of the following:
(i) a social security pension;
(ii) a social security benefit;
(iii) payments under a program included in the programs known as Labour Market Programs;
(iv) if the individual is aged 16 or more—payments under a prescribed educational scheme.
Consequence of section applying if the individual is the claimant’s only FTB or regular care child or the claimant is an approved care organisation
(2) If:
(a) this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or
(b) this section applies because the individual is the only individual who is either an FTB child, or a regular care child who is a rent assistance child, of the claimant;
the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of section applying if the individual is not the claimant’s only FTB or regular care child
(3) If:
(a) this section applies because the individual is an FTB child, or a regular care child who is also a rent assistance child, of the claimant; and
(b) the individual is not the claimant’s only FTB child, or regular care child who is also a rent assistance child;
the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant’s last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of later rejection etc. of individual’s claim
(4) If:
(a) under subsection (2) or (3), the Secretary varies the determination; and
(b) the individual’s claim for the payment is rejected, withdrawn or taken not to have been made;
the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.
29 Variation of instalment entitlement determination where failure to provide information
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:
(i) the particular day or any later day;
(ii) any day or days in the past when the determination was in force;
requires the claimant or the claimant’s partner under Division 1 of Part 6 to give information or produce documents; and
(c) the claimant or the claimant’s partner refuses or fails to comply with the requirements.
Consequences of section applying
(2) If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
(2A) Without limiting subsection (2), if the information or documents required relate to:
(a) the claimant’s eligibility for rent assistance; or
(b) the amount of rent assistance to be added in calculating the claimant’s rate of family tax benefit;
the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
(2B) Without limiting subsection (2), if the Secretary considers that the information or document is relevant to whether an individual satisfies or is exempt from the FTB activity test, the Secretary may vary the determination so as to disregard the individual for the purposes of working out whether the claimant is entitled to be paid family tax benefit, and if so the rate at which it is to be paid:
(a) for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or
(b) for any later day on which the determination was or will be in force specified by the Secretary in the variation.
Consequence of later provision of information or documents
(3) If:
(a) under subsection (2), (2A) or (2B), the Secretary varies the determination; and
(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2), (2A) or (2B).
30 Variation of instalment entitlement determination where failure to notify change of address
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary has reason to believe that the claimant’s address has changed since it was last known to the Secretary but the Secretary does not know the claimant’s new address; and
(c) the Secretary, after taking reasonable steps, is not able to find out whether the claimant’s address has changed or, if it has, what the claimant’s new address is.
Consequence of section applying
(2) If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of address etc.
(3) If:
(a) under subsection (2), the Secretary varies the determination; and
(b) before the end of the income year following the one in which the variation took effect, the Secretary finds out:
(i) that the claimant’s address has not changed; or
(ii) what the claimant’s new address is;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
30A Variation of instalment entitlement determination where failure to notify claimant’s departure from Australia
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) the claimant leaves Australia without having notified the Secretary that the claimant proposed to leave or is leaving; and
(c) less than 3 years have passed since the claimant left Australia.
(2) The Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place.
(3) If the Secretary varies the determination under subsection (2), and later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for a day described in that subsection, the Secretary must vary the determination to undo the effect mentioned in that subsection.
30B Variation of instalment entitlement determination where failure to notify FTB or regular care child’s departure from Australia
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b) an FTB child, or a regular care child who is also a rent assistance child, of the claimant leaves Australia without the claimant having notified the Secretary that the child will leave or is leaving; and
(c) less than 3 years have passed since the child left Australia.
(2) The Secretary may vary the determination so that, for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place, the determination:
(a) has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to:
(i) each FTB child of the claimant; and
(ii) each regular care child who is also a rent assistance child of the claimant; or
(b) has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to:
(i) each FTB child of the claimant; and
(ii) each regular care child who is also a rent assistance child of the claimant.
(3) If the Secretary:
(a) varies the determination under subsection (2); and
(b) later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for the FTB child or regular care child for a day described in that subsection or the question what is the claimant’s daily rate of family tax benefit for the day;
the Secretary must vary the determination to undo the effect mentioned in that subsection relating to the day.
31 Variation of instalment entitlement determination to reflect changes in eligibility
(1) If:
(a) a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and
(b) after the determination is made an event occurs; and
(c) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:
(i) that the claimant was no longer eligible for family tax benefit; or
(ii) that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;
the Secretary must, subject to subsection (2):
(d) if subparagraph (c)(i) applies—vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and
(e) if subparagraph (c)(ii) applies—vary the determination so as to establish the different rate with effect from the date of occurrence.
(1A) For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration of that period is relevant to the operation of this Act.
(1B) The reference in subsection (1) to the occurrence does not include the occurrence of any event:
(a) that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary; or
(b) that causes the Secretary to revise an estimate of the claimant’s maintenance income;
unless:
(c) the event also affects the claimant’s eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant’s adjusted taxable income or maintenance income; or
(d) the event is the claimant’s becoming, or ceasing to be, a member of a couple.
Beneficial variations only to have limited effect
(2) If:
(a) the Secretary does not become aware of the occurrence of the event until after the end of the income year (the second income year) following the one in which the event occurred; and
(b) the claimant did not notify the Secretary of the occurrence of the event before the end of the second income year; and
(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s entitlement to family tax benefit under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Sections 27, 27A, 28, 28A, 28B, 30, 30A and 30B and subsection 29(2) variations prevail
(3) If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
31A Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates
(1) If:
(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and
(c) the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 31(1B)(c) or (d); and
(d) the Secretary considers the revised estimate to be reasonable; and
(e) if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.
Note: Section 20C affects the meaning of paragraph (1)(b) for couples.
(2) A variation of a determination under subsection (1) has effect:
(a) if it results in an increase in the claimant’s rate of family tax benefit:
(i) unless subparagraph (ii) applies—from the day on which the revised estimate was provided to the Secretary; or
(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i)—from that first day; and
(b) if it results in a decrease (including a decrease to nil) in the claimant’s rate of family tax benefit:
(i) unless subparagraph (ii) or (iii) applies—from the day on which the revised estimate was provided to the Secretary; or
(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply—from that first day; or
(iii) if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii)—from the day first‑mentioned in this subparagraph.
(3) If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
31B Variation of instalment entitlement determination to reflect revised maintenance income estimates
(1) If:
(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s maintenance income in a particular income year; and
(c) the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and
(d) if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.
(2) A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:
(a) the day after the end of the last instalment period before the variation takes place;
(b) the first day of the income year to which the revised estimate relates.
(3) If:
(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection 29(2); and
(b) the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
31C Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income
(1) If:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20A(2); and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant’s rate of family tax benefit were calculated using the indexed estimate stated in the notice—a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed estimate stated in the notice.
Note: Section 20C affects the meaning of this provision for members of couples.
(2) The variation has effect:
(a) from the start day specified in the notice for the indexed estimate; or
(b) if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made.
31D Variation of instalment entitlement determination to reflect indexation of adjusted taxable income
(1) If:
(a) a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) the Secretary gives the claimant a notice under subsection 20B(2); and
(c) the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and
(d) if the claimant’s rate of family tax benefit were calculated using the indexed actual income stated in the notice—a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice.
Note: Section 20C affects the meaning of this provision for members of couples.
(2) The variation has effect:
(a) from the start day specified in the notice for the indexed actual income; or
(b) if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made.
31E Continuous adjustment of daily rate of family tax benefit
(1) This section applies if:
(a) a determination is in force in an income year under which a claimant is entitled to be paid family tax benefit by instalment; and
(b) one of the following applies:
(i) a variation of the determination under subsection 31A(1) has effect on a day in the income year that is after 1 July;
(ii) a variation of the determination under subsection 31B(1) has effect on a day in the income year that is after 1 July;
(iii) a variation of the determination under subsection 31C(1) has effect on a day in the income year that is after 1 July;
(iv) a variation of the determination under subsection 31D(1) has effect on a day in the income year that is after 1 July;
(v) on a day in the income year, the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the income year that does not result in a variation of the determination under subsection 31A(1);
(vi) on a day in the income year that is after 1 July, the Secretary makes a revised estimate of the claimant’s maintenance income that does not result in a variation of the determination under subsection 31B(1);
(vii) the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.
(2) The Secretary must apply the following method statement to work out if there is a daily overpayment rate:
Method statement
Step 1. Work out the total amount of family tax benefit the claimant is or was entitled to be paid during the period beginning at the start of the income year and ending at the end of the day before the applicable day.
Step 2. Work out the total amount of family tax benefit the claimant would have been entitled to be paid during that period if the claimant’s rate of family tax benefit were calculated using:
(a) if subparagraph (1)(b)(i) applies—the revised estimate concerned; or
(b) if subparagraph (1)(b)(ii) applies—the revised estimate concerned; or
(c) if subparagraph (1)(b)(iii) applies—the indexed estimate concerned; or
(d) if subparagraph (1)(b)(iv) applies—the indexed actual income concerned; or
(e) if subparagraph (1)(b)(v) applies—the revised estimate concerned; or
(f) if subparagraph (1)(b)(vi) applies—the revised estimate concerned; or
(g) if subparagraph (1)(b)(vii) applies—the estimate of the claimant’s adjusted taxable income for the income year, and the estimate of the claimant’s maintenance income in that income year, that were used in determining the claimant’s rate of family tax benefit under the other determination referred to in that subparagraph.
Step 3. Take the amount worked out at step 2 away from the amount worked out at step 1.
Step 4. If the amount worked out at step 3 is greater than zero, work out the number of days during the period beginning on the applicable day and ending at the end of the last day in the income year.
Step 5. Work out the daily overpayment rate by dividing the amount worked out at step 3 by the number of days worked out at step 4, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards).
(3) If there is a daily overpayment rate, the Secretary must vary the applicable determination so that the claimant’s daily rate of family tax benefit for the period beginning on the applicable day and ending at the end of the last day in the income year is reduced (but not below nil) by that daily overpayment rate.
(3A) For the purposes of subsection (3), the applicable determination is:
(a) if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies—the determination referred to in paragraph (1)(a); or
(b) if subparagraph (1)(b)(vii) applies—the other determination referred to in that subparagraph.
(4) This section may have more than one application in relation to the claimant during the income year.
(5) In this section:
applicable day means:
(a) if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies—the day on which the variation concerned has effect; and
(b) if subparagraph (1)(b)(v) or (vi) applies—the first day of the instalment period in which the Secretary applies the method statement because of that subparagraph applying; and
(c) if subparagraph (1)(b)(vii) applies—the first day in the income year for which the claimant’s entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph.
32 Notice of variation of determination
(1) The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.
(2) The variation is not ineffective by reason only that the requirements of subsection (1) are not complied with.
Subdivision CA—Non‑payment of family tax benefit for non‑lodgment of tax returns
32AA Non‑payment of family tax benefit for non‑lodgment of tax returns
(1) If the Secretary varies a determination under subsection 28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:
(a) the claimant during a prohibited period for the claimant (see section 32AB); and
(b) the claimant’s partner (if any) (the relevant partner) mentioned in subparagraph 28(1)(b)(iii) during a prohibited period for that partner (see section 32AC).
(2) This section is subject to section 32AE.
32AB Prohibited periods for claimant
First kind of prohibited period
(1) There is a prohibited period for the claimant if:
(a) the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or
(b) the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note: For relevant partner see section 32AA. For grace period see subsection (8).
(1A) However, there is not a prohibited period for the claimant under subsection (1) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
(2) The prohibited period referred to in subsection (1):
(a) begins on the day after the end of the grace period; and
(b) ends when subsection (3), (4), (4A) or (7) applies (whichever occurs first).
(3) This subsection applies if:
(a) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return; and
(b) if the relevant partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return.
(4) This subsection applies if:
(a) the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.
(4A) This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
Second kind of prohibited period
(5) There is a prohibited period for the claimant if:
(a) the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and
(b) the claimant and that partner become members of the same couple again on a day (the applicable day) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (8); and
(c) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
(5A) However, there is not a prohibited period for the claimant under subsection (5) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
(6) The prohibited period referred to in subsection (5):
(a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b) ends when:
(i) the relevant partner lodges an income tax return for the cancellation income year concerned; or
(ii) the claimant and the relevant partner cease to be members of the same couple again; or
(iii) subsection (6A) or (7) applies;
whichever occurs first.
(6A) This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
Prohibited period may end in special circumstances
(7) This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
(8) In this section:
grace period means:
(a) the period of 75 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the variation mentioned in section 32AA is made; or
(b) if subsection (7) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the determination mentioned in subsection (7) is made.
Note: The effect of paragraph (b) of the definition is that there may be another prohibited period for the claimant under subsection (1).
(9) The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (8) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
(10) A determination made under paragraph (6)(a) or subsection (7) or (9) is not a legislative instrument.
32AC Prohibited periods for relevant partner
First kind of prohibited period
(1) There is a prohibited period for the relevant partner if:
(a) the claimant and that partner are members of the same couple at the end of the grace period; and
(b) either or both of the following apply:
(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;
(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note: For relevant partner see section 32AA. For grace period see subsection (10).
(1A) However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
(2) The prohibited period referred to in subsection (1):
(a) begins on the day after the end of the grace period; and
(b) ends when subsection (3), (4), (4A) or (9) applies (whichever occurs first).
(3) This subsection applies if:
(a) if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.
(4) This subsection applies if the claimant and that partner cease to be members of the same couple at any time after the end of the grace period.
(4A) This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
Second kind of prohibited period
(5) There is a prohibited period for the relevant partner if:
(a) the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section 32AA is made; and
(b) the claimant and that partner become members of the same couple again on a day (the applicable day) that is after the end of the period applicable under paragraph (a) of the definition of grace period in subsection (10); and
(c) either or both of the following apply:
(i) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;
(ii) that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
(5A) However, there is not a prohibited period for the relevant partner under subsection (5) because of a variation mentioned in section 32AA if:
(a) no debt arose under section 71 as a result of that variation; or
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
(6) The prohibited period referred to in subsection (5):
(a) begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b) ends when subsection (7), (8), (8A) or (9) applies (whichever occurs first).
(7) This subsection applies if:
(a) if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and
(b) if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.
(8) This subsection applies if the claimant and that partner cease to be members of the same couple again.
(8A) This subsection applies if:
(a) a debt arose under section 71 as a result of the variation mentioned in section 32AA; and
(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
Prohibited period may end in special circumstances
(9) This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
(10) In this section:
grace period means:
(a) the period of 75 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the variation mentioned in section 32AA is made; or
(b) if subsection (9) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the determination mentioned in subsection (9) is made.
Note: The effect of paragraph (b) of the definition is that there may be another prohibited period for the relevant partner under subsection (1).
(11) The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of grace period in subsection (10) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
(12) A determination made under paragraph (6)(a) or subsection (9) or (11) is not a legislative instrument.
32AD Prohibited periods for new partner
If:
(a) on or after the day the variation mentioned in section 32AA is made, the claimant becomes a member of a couple and the claimant’s partner (the new partner) is not the relevant partner; and
(b) the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so when the claimant becomes a member of that couple;
then, during a prohibited period for the claimant and while the claimant and the new partner are members of the same couple, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to the new partner.
Note: For relevant partner see section 32AA.
32AE Non‑entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)
(1) This section applies if 3 or more variations under subsection 28(2) have been made in relation to a claimant.
Claimant
(2) The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (8) creates an exception to subsection (2).
(3) This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;
(b) if the claimant is a member of a couple and the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return.
Note: For relevant partner see section 32AA.
(4) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
Partner
(5) If the claimant is a member of a couple, the claimant’s partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1: For cancellation income year see subsection 28(1).
Note 2: Subsection (9) creates an exception to subsection (5).
(6) This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a) if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;
(b) if the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return.
Note: For relevant partner see section 32AA.
(7) This subsection applies in relation to a cancellation income year if a debt arose under section 71 as a result of the variation concerned and an amount of that debt is outstanding.
Exceptions
(8) The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
(9) The Secretary may, by writing, determine that subsection (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
(10) A period specified in a determination under subsection (8) or (9) may be a period beginning before, on or after the day the determination is made.
(11) A determination made under subsection (8) or (9) is not a legislative instrument.
Subdivision CB—Non‑entitlement to FTB on estimated income basis
32AF Non‑entitlement to FTB on estimated income basis—review of income during 2 consecutive income years
Scope of Subdivision
(1) This Subdivision applies in relation to an individual if:
(a) there are 2 consecutive income years (each of which is a consecutive year) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and
(b) in respect of each consecutive year, the Secretary, under section 105, reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual’s adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and
(c) as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:
(i) the individual’s Part A rate of family tax benefit is nil for those days because of the individual’s adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;
(ii) the individual’s Part B rate of family tax benefit is nil for those days because of subclause 28B(1) of Schedule 1 to the Family Assistance Act.
Note: Family tax benefit may be worked out on an estimated income basis under subsection 20(1), (2A) or (3) (see definition of estimated income basis in subsection 3(1)).
Basic non‑entitlement rule
(2) Subject to this Subdivision:
(a) if subparagraph (1)(c)(i) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and
(b) if subparagraph (1)(c)(ii) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
(3) For the purposes of this Subdivision, the exclusion day, in relation to an individual, is:
(a) either:
(i) if the later of the consecutive years is 2010‑11—1 July 2012; or
(ii) in any other case—1 July of the first income year after the later of the consecutive years; or
(b) if the Secretary determines a later day in relation to the individual—the later day.
(4) A determination under paragraph (3)(b) is not a legislative instrument.
Position of individual’s partner
(5) While paragraph (2)(a) applies in relation to the individual, the individual’s partner (if any) is not entitled to be paid the Part A rate of family tax benefit worked out on an estimated income basis.
(6) While paragraph (2)(b) applies in relation to the individual, the individual’s partner (if any) is not entitled to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
Multiple applications of section
(7) Sections 32AG to 32AM do not prevent this section applying again in relation to the individual in respect of 2 consecutive income years, either or both of which are different from the 2 consecutive income years the subject of the previous application of this section.
32AG Exception—greater than nil rate of FTB for later income year
Scope
(1) This section applies if, in respect of an income year (the payment year) after the later of the consecutive years, the Secretary, taking into account the individual’s adjusted taxable income as finally determined in respect of the payment year by the Secretary, determines either or both of the following on a day (the payment day):
(a) the individual’s Part A rate of family tax benefit is greater than nil on one or more days in the payment year;
(b) the individual’s Part B rate of family tax benefit is greater than nil on one or more days in the payment year.
Payment day is in same income year as exclusion day
(2) If the payment day is in the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and
(b) if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.
Example: Assume that under section 32AF the consecutive years are 2009‑10 and 2010‑11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2012 the Secretary determines, under subsection (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011‑12. The payment day is 1 November 2012.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Payment day is in income year later than that of exclusion day
(3) If the payment day is in an income year that is later than the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the later income year; and
(b) if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the later income year.
Example: Assume that under section 32AF the consecutive years are 2009‑10 and 2010‑11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2013 the Secretary determines, under subsection (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011‑12. The payment day is 1 November 2013.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AH Exception—resumption of eligibility for FTB
Scope
(1) This section applies if:
(a) the individual is not eligible for family tax benefit for the whole of an income year (the applicable year) that is after the later of the consecutive years (other than because of the individual’s income or the individual’s partner’s income); and
(b) after the applicable year, the individual makes a claim for family tax benefit in relation to the income year (the current year) in which the claim is made; and
(c) the Secretary has finally determined the individual’s adjusted taxable income in respect of the applicable year; and
(d) the Secretary is satisfied that, if the Secretary were to take into account that adjusted taxable income, either or both of the following would apply in respect of one or more days in the current year:
(i) the individual’s Part A rate of family tax benefit would be greater than nil;
(ii) the individual’s Part B rate of family tax benefit would be greater than nil, or would be nil (other than because of subclause 28B(1) of Schedule 1 to the Family Assistance Act).
Exclusion day is in current year
(2) If the exclusion day is in the current year, then:
(a) if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) is taken not to have applied in relation to the individual; and
(b) if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) is taken not to have applied in relation to the individual.
Example: Assume that under section 32AF the consecutive years are 2009‑10 and 2010‑11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2011‑12 (the applicable year). Assume that in 2012‑13 (the current year) the individual makes a claim for family tax benefit for 2012‑13.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2011‑12, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2012‑13.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Current year is later than that of exclusion day
(3) If the current year is later than the income year in which the exclusion day occurs, then:
(a) if this section applies in relation to the Part A rate of family tax benefit—paragraph 32AF(2)(a) ceases to apply in relation to the individual on 1 July of the current year; and
(b) if this section applies in relation to the Part B rate of family tax benefit—paragraph 32AF(2)(b) ceases to apply in relation to the individual on 1 July of the current year.
Example: Assume that under section 32AF the consecutive years are 2010‑11 and 2011‑12. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2012‑13 (the applicable year). Assume that in 2013‑14 (the current year) the individual makes a claim for family tax benefit for 2013‑14.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2012‑13, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2013‑14.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AI Exception—income support payments
Scope
(1) This section applies if, on a day (the income support day) after the later of the consecutive years, the individual, or the individual’s partner (if any), is receiving support (income support), in the form of a social security pension, a social security benefit, a service pension or income support supplement.
Trigger day is on or before exclusion day
(2) If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
(3) If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for income support payments
(4) In this section:
trigger day means the later of:
(a) the earliest income support day; and
(b) 1 July of the income year the Secretary becomes aware that the individual, or the individual’s partner, is receiving the income support.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AJ Exception—new FTB child
Scope
(1) This section applies if, on a day (the FTB child day) after the later of the consecutive years:
(a) the individual has an FTB child; and
(b) the child was not an FTB child of the individual at any time during the consecutive years.
Trigger day is on or before exclusion day
(2) If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
(3) If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for new FTB child
(4) In this section:
trigger day means the later of:
(a) the earliest FTB child day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the FTB child.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AK Exception—couple separates
Scope
(1) This section applies if:
(a) at the end of the later of the consecutive years, the individual is a member of a couple; and
(b) on any later day (a separation day) the individual ceases to be a member of that couple.
Note: Paragraph (b) may apply more than once, for example if the couple separates, then reconciles, then again separates.
Trigger day is on or before exclusion day
(2) If the trigger day is on or before the exclusion day, subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
(3) If the trigger day is after the exclusion day, subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Reconciliation of separated couple
(4) However, if on any day (the reconciliation day) after a separation day, the individual again becomes a member of that couple, then subsection 32AF(2) applies in relation to the individual as if the reconciliation day were the exclusion day.
Note: This subsection may apply more than once, for example if the couple separates, then reconciles, then again separates and reconciles.
Trigger day for separation
(5) In this section:
trigger day, in relation to a particular separation day, means the later of:
(a) the separation day; and
(b) 1 July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AL Exception—special circumstances
Scope
(1) This section applies if the Secretary is satisfied that:
(a) on a day (the special circumstances day) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual’s partner (if any) or both; and
(b) those circumstances did not exist at the end of the later of the consecutive years; and
(c) those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
Trigger day is on or before exclusion day
(2) If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
(3) If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary’s determinations—general
(4) A determination under subsection (2) or (3):
(a) has effect in accordance with its terms; and
(b) is not a legislative instrument.
Trigger day for special circumstances
(5) In this section:
trigger day means the later of:
(a) the special circumstances day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the special circumstances.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
32AM Exception—determined circumstances
Scope
(1) This section applies if the Secretary is satisfied that:
(a) on a day (the determined circumstances day) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual’s partner (if any) or both; and
(b) the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
(2) The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(a).
Trigger day is on or before exclusion day
(3) If the trigger day is on or before the exclusion day, the Secretary must determine that subsection 32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
(4) If the trigger day is after the exclusion day, the Secretary must determine that subsection 32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary’s determinations—general
(5) A determination under subsection (3) or (4):
(a) has effect in accordance with its terms; and
(b) is not a legislative instrument.
Trigger day for determined circumstances
(6) In this section:
trigger day means the later of:
(a) the determined circumstances day; and
(b) 1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.
Note: For the meaning of consecutive year, see subsection 32AF(1). For the meaning of exclusion day, see subsection 32AF(3).
Subdivision D—FTB reconciliation conditions
32A FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions
(1) This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same‑rate benefit period) that consists of, or is included in, a particular income year (the relevant income year).
(2) In making or varying the determination, the Secretary must disregard the following provisions:
(a) paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;
(b) paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;
(ba) paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;
(bb) paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act;
(bba) paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;
(bc) subclause 31A(1) of Schedule 1 to the Family Assistance Act;
(c) subclause 38A(1) of Schedule 1 to the Family Assistance Act;
unless and until:
(d) if the same‑rate benefit period to which the decision relates is the only same‑rate benefit period for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for the same‑rate benefit period; or
(e) if the same‑rate benefit period to which the decision relates is one of 2 or more same‑rate benefit periods for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for each of those same‑rate benefit periods.
Note 1: If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section 105—see section 105A.
Note 2: To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B.
(3) Subsection (2) does not apply for the purposes of working out the following:
(a) the amount of a clean energy advance;
(b) the amount of the clean energy supplement (Part A) under Subdivision A or B of Division 2AA of Part 5 of Schedule 1 to the Family Assistance Act;
(c) the amount of the clean energy supplement (Part B) under Division 2B of Part 4 of that Schedule.
32B When FTB reconciliation conditions are satisfied
For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same‑rate benefit period:
(a) if only one of sections 32C to 32Q applies to the first individual for the same‑rate benefit period—at the relevant reconciliation time; or
(b) if 2 or more of sections 32C to 32Q apply to the first individual for the same‑rate benefit period—at whichever of the relevant reconciliation times is the latest.
32C Relevant reconciliation time—member of a couple, income tax return lodged within 2 years
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) both:
(i) the first individual was a member of a couple throughout the same‑rate benefit period; and
(ii) the first individual continues to be a member of the couple until the end of the second income year following the relevant income year; and
(b) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year.
(2) If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the member’s taxable income for the relevant income year, so long as the member’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
(3) If:
(a) both members of the couple were required to lodge an income tax return for the relevant income year; and
(b) both members of the couple lodged an income tax return for the relevant income year before the end of the second income year following the relevant income year;
the relevant reconciliation time is whichever is the later of the following:
(c) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year;
(d) the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member’s taxable income for the relevant income year.
32D Relevant reconciliation time—individual not member of a couple, income tax return lodged within 2 years
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was not a member of a couple at any time during the same‑rate benefit period; and
(b) the first individual is or was required to lodge an income tax return for the relevant income year; and
(c) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same‑rate benefit period.
(2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32E Relevant reconciliation time—couple separates before the end of the relevant income year, individual lodges income tax return
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was a member of a couple throughout the same‑rate benefit period; and
(b) the first individual is not a member of the couple just before the end of the relevant income year; and
(c) the first individual is or was required to lodge an income tax return for the relevant income year.
(2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32F Relevant reconciliation time—couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was a member of a couple throughout the same‑rate benefit period; and
(b) the first individual ceased to be a member of the couple during the period:
(i) beginning at the start of the next income year; and
(ii) ending at the end of the designated date in the next income year; and
(c) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(d) at least one of the members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year.
(2) If both members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year, the relevant reconciliation time is whichever is the later of the following:
(a) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year;
(b) the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member’s taxable income for the relevant income year.
(3) If:
(a) the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b) the other member of the couple was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year.
(4) If:
(a) the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b) the other member of the couple is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the end of the designated date in the next income year.
(5) If:
(a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b) the first individual was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member’s taxable income for the relevant income year.
(6) If:
(a) the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b) the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
Note: For designated date, see section 32R.
32G Relevant reconciliation time—couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was a member of a couple throughout the same‑rate benefit period; and
(b) the first individual ceased to be a member of the couple during the period:
(i) beginning at the start of the next income year; and
(ii) ending at the end of the designated date in the next income year; and
(c) the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(d) neither the first individual, nor the other member of the couple, have lodged an income tax return for the relevant income year at a time before the end of the designated date in the next income year.
(2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
Note: For designated date, see section 32R.
32H Relevant reconciliation time—couple separates after the end of the designated date
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was a member of a couple throughout the same‑rate benefit period; and
(b) the first individual ceased to be a member of the couple during the period:
(i) beginning just after the designated date in the next income year; and
(ii) ending at the end of the second income year after the relevant income year; and
(c) the first individual is or was required to lodge an income tax return for the relevant income year.
(2) If the first individual ceased to be a member of the couple before the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, the relevant reconciliation time is the time when the assessment is made, so long as the first individual’s income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
(3) If the first individual ceased to be a member of the couple after the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, the relevant reconciliation time is the time when the first individual ceased to be a member of the couple.
Note: For designated date, see section 32R.
32J Relevant reconciliation time—individual not required to lodge an income tax return
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual; or
(b) any other individual (other than an FTB child, or regular care child, of the first individual) whose adjusted taxable income is relevant in working out the first individual’s entitlement to, or rate of, family tax benefit for the same‑rate benefit period;
is not required to lodge an income tax return for the relevant income year.
(2) The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual’s adjusted taxable income for the relevant income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
32K Relevant reconciliation time—child aged 5 or more and less than 16
(1) This section applies to the first individual for a same‑rate benefit period if the following conditions are satisfied in relation to another individual:
(a) the other individual is aged 5 or more and less than 16;
(b) none of the following subparagraphs applies:
(i) the other individual is undertaking full‑time study;
(ii) the other individual is studying overseas full‑time;
(iii) the other individual is undertaking primary education;
(c) before the end of the relevant income year, the first individual gives the Secretary an estimate of the other individual’s adjusted taxable income for the relevant income year;
(d) assuming that the other individual had adjusted taxable income for the relevant income year that is less than the cut‑out amount (as defined by subsection 22A(2) of the Family Assistance Act), the other individual would be an FTB child, or a regular care child who is also a rent assistance child, of the first individual.
(2) The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the other individual’s adjusted taxable income for the relevant income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the amount of the other individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
(3) For the purposes of this section, the question whether the other individual is undertaking primary education is to be determined in the same way as that question is determined under section 22A of the Family Assistance Act.
32L Relevant reconciliation time—child aged 16 or more
(1) This section applies to the first individual for a same‑rate benefit period if the following conditions are satisfied in relation to another individual:
(a) the other individual is aged 16 or more;
(aa) the other individual is not a senior secondary school child;
(b) before the end of the relevant income year, the first individual gives the Secretary an estimate of the other individual’s adjusted taxable income for the relevant income year;
(c) assuming that the other individual had adjusted taxable income for the relevant income year that is less than the cut‑out mount (as defined by subsection 22A(2) of the Family Assistance Act), the other individual would be an FTB child of the first individual.
(2) The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the other individual’s adjusted taxable income for the relevant income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the amount of the other individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
32M Relevant reconciliation time—target foreign income, tax free pension/benefit or child maintenance expenditure
(1) This section applies to the first individual for a same‑rate benefit period if any of the following were taken into account in working out the first individual’s adjusted taxable income for the relevant income year:
(a) the first individual’s target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);
(b) the first individual’s tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);
(c) the first individual’s child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act);
(d) another individual’s target foreign income for the relevant income year (as defined by clause 5 of Schedule 3 to the Family Assistance Act);
(e) another individual’s tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule 3 to the Family Assistance Act);
(f) another individual’s child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule 3 to the Family Assistance Act).
(2) The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual’s adjusted taxable income for the relevant income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
32N Relevant reconciliation time—individual has maintenance income
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual has an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; and
(b) clause 19B of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same‑rate benefit period.
(2) The relevant reconciliation time is whichever is the earlier of the following times:
(a) the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual’s annualised amount of maintenance income for the relevant income year;
(b) the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s annualised amount of maintenance income for the relevant income year can be worked out without receiving a notification from the first individual.
32P Relevant reconciliation time—individual not member of a couple, no maintenance income etc.
(1) This section applies to the first individual for a same‑rate benefit period if:
(a) the first individual was not a member of a couple at any time during the same‑rate benefit period; and
(b) clause 38L of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period; and
(c) either:
(i) the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or
(ii) clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same‑rate benefit period; and
(d) the first individual does not have an FTB child, or a regular care child who is also a rent assistance child, whose adjusted taxable income is relevant in working out the first individual’s entitlement to, or rate of, family tax benefit for the same‑rate benefit period.
(2) The relevant reconciliation time is the end of the relevant income year.
32Q Relevant reconciliation time—individual covered by determination made by the Secretary
The Secretary may, by legislative instrument, determine that:
(a) this section applies to a specified class of individuals for a same‑rate benefit period in specified circumstances; and
(b) the relevant reconciliation time applicable to that class for the same‑rate benefit period is the time ascertained in accordance with the determination.
32R Designated date
(1) The Secretary may, by legislative instrument, determine that a specified date is the designated date for the purposes of this Subdivision.
(3) In subsection (1):
date means a date that recurs each income year.
Division 2—Payment of family tax benefit advances
Subdivision A—Request for family tax benefit advance
33 Request
(1) An individual may request a family tax benefit advance.
(2) If an individual makes a request for a family tax benefit advance (the first advance) accompanied by a request under section 35B (regular family tax benefit advances), the individual may also request that entitlement to the first advance be determined on a specified future day.
34 Form of request
(1) To be effective a request:
(a) must be made in a form and manner, contain any information, and be accompanied by any documents required by the Secretary; and
(b) must specify the amount of family tax benefit advance sought; and
(c) the amount of family tax benefit advance sought must be at least the minimum amount.
(2) If an effective request is made, the Secretary must determine the request in accordance with this Division. If a request is not effective, it is taken never to have been made.
35 Request may be withdrawn or varied
(1) An individual may withdraw or vary a request before the request is determined.
(2) The individual may only do so in a manner determined by the Secretary.
(3) If a request is withdrawn, it is taken never to have been made.
Subdivision B—Entitlement to family tax benefit advance
35A Entitlement to family tax benefit advance
(1) The Secretary must determine that an individual is entitled to be paid a family tax benefit advance if:
(a) on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and
(b) the individual has made an effective request under section 34 for a family tax benefit advance; and
(c) on the advance assessment day, the individual’s Part A rate (disregarding clauses 5 and 25A of Schedule 1 to the Family Assistance Act) is equal to or exceeds the amount that would, under clause 26 of that Schedule, be the FTB child rate if:
(i) the individual’s Part A rate were required to be worked out using Part 3 of that Schedule; and
(ii) clause 27 of that Schedule did not apply; and
(d) on the advance assessment day, the individual has at least one FTB child; and
(e) on the advance assessment day, the amount of advance that the individual would be entitled to is at least the minimum amount; and
(f) the Secretary considers, on the basis of information available to the Secretary on the advance assessment day, that the individual will not suffer financial hardship from the individual’s Part A rate being reduced as a result of being paid the advance; and
(g) on the advance assessment day, the individual is not excluded from being paid a family tax benefit advance under subsection (2).
(2) An individual is excluded from being paid a family tax benefit advance if:
(a) an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day has not been fully repaid; or
(b) an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day is being repaid as a new advance due to a determination under clause 51 of Schedule 1 to the Family Assistance Act; or
(c) the individual owes a debt to the Commonwealth (whether arising under this Act or not) that is:
(i) recoverable under Part 4 by means of deductions from the individual’s instalments of family tax benefit under section 84 (unless that debt has been written off because of subsection 95(4A) or (4B)); or
(ii) being recovered by deductions from the individual’s instalments of family tax benefit under section 227; or
(d) on the advance assessment day, the Secretary is prohibited from making a payment of family tax benefit to the individual under section 32AA or 32AD (non‑payment for non‑lodgment of tax returns).
(3) An individual’s advance assessment day is the day the Secretary determines the individual’s entitlement to be paid a family tax benefit advance.
(4) If the individual is not entitled to be paid a family tax benefit advance under subsection (1), the Secretary must determine that the individual is not entitled to the family tax benefit advance.
Subdivision C—Regular family tax benefit advances
35B Regular family tax benefit advances
(1) An individual who makes a request in accordance with section 34 for a family tax benefit advance of the minimum amount (the first advance) may, when making the request, also request that a family tax benefit advance of the minimum amount be paid to the individual at regular intervals of 182 days.
(2) For the request for payment of a family tax benefit advance at regular intervals to be effective, the request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
(3) If an individual makes an effective request under this section:
(a) the Secretary must make a determination under section 35A, in relation to the individual’s eligibility for a family tax benefit advance of the minimum amount, at intervals that would best facilitate payment in accordance with the request; and
(b) the advance assessment day for a determination referred to in paragraph (a) is:
(i) if the individual has not previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of an interval of 182 days that began on the day the first advance was paid; or
(ii) if the individual has previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of the last of the intervals of 182 days, the first of which began on the day the first advance was paid.
(4) The Secretary must, in making a determination referred to in subsection (3), treat paragraph 35A(1)(b) (requirement to make an effective request) as having been satisfied if:
(a) the individual has made an effective request under this section; and
(b) the request has not been withdrawn under subsection (6) before the determination is made; and
(c) the individual has not failed to repay the last family tax benefit advance paid in response to the request under section 34 mentioned in subsection (1), or the request under this section, within 182 days.
(5) A request under subsection (1) ceases to be effective if:
(a) the Secretary, in making a determination referred to in subsection (3), determines that the individual is not entitled to a family tax benefit advance; or
(b) the individual withdraws the request under subsection (6).
(6) An individual may, in a manner determined by the Secretary, withdraw the request at any time.
Subdivision D—Amount of family tax benefit advance
35C Amount of family tax benefit advance
(1) The amount of the family tax benefit advance is the smaller of the following amounts:
(a) the amount of advance sought;
(b) the maximum amount of advance payable to the individual on the advance assessment day worked out under section 35D less the original amount of each family tax benefit advance paid to the individual that is unrepaid on that day.
(2) When working out the original amount of each family tax benefit advance paid to the individual that is unrepaid for the purposes of paragraph (1)(b), disregard clause 51 of Schedule 1 to the Family Assistance Act.
(3) The Secretary may determine that the amount of the family tax benefit advance is a lower amount than the amount that applies under subsection (1) if the Secretary is satisfied that the individual would suffer financial hardship if the individual’s Part A rate were reduced as a result of being paid that amount.
35D Maximum amount of family tax benefit advance payable
(1) Subject to subsection (2), the maximum amount of family tax benefit advance payable to the individual is set out in the following table:
| Maximum amount of family tax benefit advance |
| Item | If 7.5% of the individual’s adjusted Part A rate is: | The individual’s maximum amount of family tax benefit advance is: |
| 1 | greater than or equal to 23.3% of the standard rate for a child under 13 | 23.3% of the standard rate for a child under 13 |
| 2 | less than 23.3% and greater than 7.5% of the standard rate for a child under 13 | 7.5% of the individual’s adjusted Part A rate |
| 3 | less than or equal to 7.5% of the standard rate for a child under 13 | 7.5% of the standard rate for a child under 13 |
Member of a couple in a blended family
(2) If a determination under section 28 of the Family Assistance Act that the individual is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force, the maximum amount of family tax benefit advance payable to the individual is the section 28 percentage of the amount worked out for the individual under subsection (1).
Rounding
(3) Amounts worked out under this section must be rounded to the nearest cent (rounding 0.5 cents upwards).
Definitions
(4) In this section:
adjusted Part A rate, in relation to an individual, means the individual’s Part A rate disregarding:
(a) clause 38A of Schedule 1 to the Family Assistance Act; and
(b) any reduction under clause 5 or 25A of that Schedule.
standard rate for a child under 13 means the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule).
Subdivision E—Payment of family tax benefit advance
35E Payment of advance
(1) If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
(2) This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
Division 2A—Schoolkids bonus
35F Entitlement to schoolkids bonus
If an individual is eligible under Division 1A of Part 3 of the Family Assistance Act for schoolkids bonus on a bonus test day, the individual is entitled to schoolkids bonus on the bonus test day.
35G Payment of schoolkids bonus
(1) If an individual is entitled to schoolkids bonus on a bonus test day, the Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: The individual does not have to make a claim for the payment.
(2) If, on the bonus test day, section 32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis, the Secretary must not pay the schoolkids bonus to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to that bonus test day.
Division 3—Baby bonus
36 Need for a claim
The only way that a person can become entitled to be paid baby bonus is to make a claim in accordance with this Division.
37 Who can claim
The only persons who can make a claim in accordance with this Division are individuals.
38 How to claim
(1) An individual (the claimant) may make a claim for payment of:
(a) baby bonus in normal circumstances; or
(b) baby bonus because of the death of another individual.
(2) A claim is not effective unless:
(a) the claim:
(i) is made in a form and manner; and
(ii) contains any information; and
(iii) is accompanied by any documents;
required by the Secretary; and
(aa) in the case of a claim for baby bonus—the claim contains an estimate of the sum of:
(i) the individual’s adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;
for the 6 month period mentioned in paragraph 36(2)(d), (3)(e), (4)(c) or (5)(d) of the Family Assistance Act; and
(b) in the case of a claim for baby bonus in normal circumstances—the tax file number requirement in section 38A has been satisfied in relation to the claim; and
(c) in the case of a claim by an individual for baby bonus because of the death of another individual—the tax file number requirement in section 38B has been satisfied in relation to the claim.
(2A) A claim is not effective if it is made before the early claim day.
Estimate of adjusted taxable income
(3) For the purposes of paragraph (2)(aa):
(a) a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6 month period referred to in that paragraph; and
(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.
38A Tax file number requirement to be satisfied for claims for baby bonus in normal circumstances to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 38(2)(b) (which states what is required for certain claims to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
(3) The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
(4) The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7) The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a) the person is, or was, the claimant’s partner; and
(b) the claimant cannot obtain from the person:
(i) the person’s tax file number; or
(ii) a statement by the person under subsection (4) or (5).
38B Tax file number requirement to be satisfied for claims for baby bonus because of the death of another individual to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 38(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8) in relation to the person.
Statement of tax file number
(3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
(4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number.
(8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement by the person under subsection (4) or (5).
39 Restrictions on claiming
“Normal circumstances” entitlement must not already have been determined, or be awaiting determination, on a previous claim
(1) A claim for payment of baby bonus in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined).
(1A) However, subsection (1) does not apply to a claim for payment of baby bonus in respect of a child if:
(a) section 36A of the Family Assistance Act applied in relation to an individual’s eligibility for baby bonus in respect of the child, but ceased to apply because of subsection 36A(3) of that Act; and
(b) the claim is the individual’s first claim for payment of baby bonus in respect of the child after that section so ceased to apply.
“Normal circumstances” baby bonus claim must be made within limited period after birth etc. of child
(2) Subject to subsections (3) and (3A), a claim for payment of baby bonus in normal circumstances is not effective if it is made later than 52 weeks after:
(a) if the circumstances covered by the claim involve eligibility under any of subsections 36(2) to (4) of the Family Assistance Act—the birth of the child mentioned in that subsection; or
(b) if the circumstances covered by the claim involve eligibility under subsection 36(5) of the Family Assistance Act—the time the child is entrusted to the care of the claimant.
Extension of 52 week period in subsection (2)
(3) If the Secretary is satisfied that the claimant was unable to make a claim for payment of baby bonus in normal circumstances because of severe illness associated with the birth of the child concerned, the Secretary may extend the period of 52 weeks mentioned in subsection (2) to such longer period as the Secretary considers appropriate.
(3A) If:
(a) the claimant, or the claimant’s partner, made a claim in accordance with Part 2‑4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for payment of baby bonus relates; and
(b) the Secretary notifies the claimant, or the claimant’s partner, under section 24 of that Act that parental leave pay is not payable for the child; and
(c) the notice is given:
(i) after the end of the period of 52 weeks mentioned in subsection (2) of this section; or
(ii) during the last 13 weeks of that period of 52 weeks;
subsection (2) of this section does not apply if the claim for payment of baby bonus is made within the period of 13 weeks after the day on which the notice is given.
“Bereavement” entitlement must not already have been determined, or be awaiting determination, on a previous claim
(5) A claim for payment of baby bonus because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined).
40 Claim may be withdrawn
(1) A claimant may withdraw or vary a claim before the claim is determined.
(2) The claimant may only do so in a manner determined by the Secretary.
(3) If a claim is withdrawn, it is taken never to have been made.
41 Secretary must determine claim
(1) If a claim is effective, the Secretary must determine the claim in accordance with this section and sections 42 to 44. If the claim is not effective, it is taken not to have been made.
Information to be taken into account
(2) The Secretary is to make the determination:
(a) having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or
(b) having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).
Deferral of “normal circumstances” baby bonus determination pending birth etc. of child
(3) If:
(a) the claim is one for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2), (3) or (5) of the Family Assistance Act; and
(b) at the time the determination would otherwise be made, the child to whom the claim relates is not an FTB child of the claimant; and
(c) the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for baby bonus in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for baby bonus until the earlier of the following:
(d) the time when the child becomes an FTB child of the claimant, or is stillborn;
(e) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
Deferral of “normal circumstances” baby bonus determination pending resolution of parental leave pay
(4) If:
(a) the claim is one for payment of baby bonus in normal circumstances; and
(b) the claimant, or the claimant’s partner, has made a claim in accordance with Part 2‑4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for baby bonus relates;
the Secretary must not determine the claim for baby bonus until one of the following occurs:
(c) if the Secretary determines under that Act that parental leave pay for the child is payable:
(i) the PPL period applying to the individual who made the claim for parental leave pay starts; or
(ii) the Secretary revokes the determination under section 25 of that Act;
(d) the Secretary determines under that Act that parental leave pay for the child is not payable;
(e) the claim for parental leave pay is withdrawn under section 61 of that Act.
41A Restriction on determining claim where tax file number not provided etc.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
(1) If:
(a) a TFN claim person makes a statement of the kind set out in subsection 38A(4); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 38B(4);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
(2) If:
(a) a TFN claim person makes a statement of the kind set out in subsection 38A(5); or
(b) a TFN substitution person makes a statement of the kind set out in subsection 38B(5);
the Secretary can only determine the claim concerned if:
(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i) the person has not applied for a tax file number; or
(ii) an application by the person for a tax file number has been refused; or
(iii) the person has withdrawn an application for a tax file number.
(3) If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
42 Determination of “normal circumstances” entitlement claim
If:
(a) the claim is one for payment of baby bonus in normal circumstances; and
(b) the Secretary is satisfied that the claimant is eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates;
the Secretary must determine that the claimant is entitled to be paid the baby bonus and must determine the amount of the baby bonus that the claimant is entitled to be paid.
43 Determination of “bereavement” entitlement claim
If:
(a) the claim is one for payment of baby bonus because of the death of another individual; and
(b) the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for baby bonus in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the baby bonus and must determine the amount of the baby bonus that the claimant is entitled to be paid.
44 Determination that no entitlement
If the Secretary is not satisfied as mentioned in section 42 or 43, the Secretary must determine that the claimant is not entitled to be paid baby bonus in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires.
45 When determination is in force
A determination comes into force when it is made and remains in force at all times afterwards.
46 Notice of determination
(1) The Secretary must give notice of the determination to the claimant, stating:
(a) whether the claimant is entitled to be paid baby bonus under the determination; and
(b) if the claimant is entitled—the amount of the baby bonus and how it is to be paid; and
(c) that the claimant may apply for review of the determination in the manner set out in Part 5.
(2) The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
47 Payment of baby bonus
Payment over 13 fortnightly instalment periods
(1) The Secretary must:
(a) after the first fortnightly instalment period ending after he or she determines the claimant is entitled to be paid baby bonus, pay the claimant the upfront part of the amount of baby bonus the claimant is entitled to; and
(b) after each of the next 12 fortnightly instalment periods, pay the claimant 1/12 of the amount of baby bonus remaining after the application of paragraph (a).
Note: Section 47AB provides for rounding of the amounts of payments.
Payment over 26 weekly instalment periods
(2) However, if the Secretary:
(a) determines that the claimant has a weekly instalment period; and
(b) makes that determination before the end of what would, apart from that determination, be the end of the claimant’s first fortnightly instalment period ending after the making of the determination that the claimant is entitled to be paid baby bonus;
the Secretary must:
(c) after each of the first 2 weekly instalment periods ending after the determination of entitlement is made, pay the claimant 1/2 of the upfront part of the amount of baby bonus the claimant is entitled to; and
(d) after each of the next 24 weekly instalment periods, pay the claimant 1/24 of the amount of baby bonus remaining after the application of paragraph (c).
Note: Section 47AB provides for rounding of the amounts of payments.
Upfront part
(2A) The upfront part is the following amount:
(a) if the claimant becomes eligible for baby bonus between 1 July 2011 and 31 August 2012—$879.77;
(b) if the claimant becomes eligible for baby bonus between 1 September 2012 and 30 June 2015—$846.20;
(c) if the claimant becomes eligible for baby bonus on or after 1 July 2015—the amount worked out as follows:
Alternative payment arrangements in certain cases
(3) The Secretary may direct that the whole or a part of an amount that is to be paid for the purposes of subsection (1) or (2) is to be paid in a way different from that provided for by that subsection if:
(a) the claimant is entitled to be paid baby bonus because of eligibility under subsection 36(2), (3) or (5) of the Family Assistance Act and the child dies before the claimant is paid all of the amounts under subsection (1) or (2) of this section; or
(b) the claimant is entitled to be paid baby bonus because of eligibility under subsection 36(4) of the Family Assistance Act; or
(c) the Secretary makes a determination under paragraph 37(3)(b) of the Family Assistance Act; or
(d) after a payment is made to the claimant under subsection (1) of this section, the Secretary determines that the claimant has a weekly instalment period; or
(e) after a payment is made to the claimant under subsection (2) of this section, the Secretary revokes a determination that the claimant has a weekly instalment period.
Payment to bank account
(4) The Secretary must make a payment under subsection (1), (2) or (3) at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Payment not to bank account
(5) However, the Secretary may direct that the whole or a part of an amount that is to be paid under subsection (1), (2) or (3) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant.
Early payment
(6) If the Secretary is satisfied that an amount that would, apart from this subsection, be paid under subsection (1), (2) or (3) on a particular day cannot reasonably be paid on that day, the Secretary may direct that the amount be paid on an earlier day.
Effect of directions
(7) If the Secretary gives a direction under this section about the payment of an amount, the amount is to be paid in accordance with the direction, despite any other subsection of this section.
Persons who may have weekly instalment periods
(8) The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have weekly instalment periods.
(9) The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (8) has weekly instalment periods.
(10) The Secretary must revoke a determination made under subsection (9) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (8).
(11) Subsection (10) does not limit the operation of subsection 33(3) of the Acts Interpretation Act 1901 in relation to subsection (9) of this section.
Secretary may change beginning of instalment periods
(12) The Secretary may change, for the purposes of subsections (1) and (2), the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Definitions
(13) In this section:
fortnightly instalment period means, subject to subsection (12):
(a) the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b) each successive period of 14 days.
instalment period means a fortnightly instalment period or a weekly instalment period.
weekly instalment period means, subject to subsection (12):
(a) the period of 7 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b) each successive period of 7 days.
47AB Other rules about payments of baby bonus
Rounding of payments
(1) If an amount to be paid under section 47 is not a whole number of cents, it must be rounded to the nearest cent (rounding 0.5 cents upwards).
Relationship of section 47 with other provisions
(2) Section 47 is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
47A Variation of determination where certain statements under section 38A made
(1) If:
(a) a TFN claim person has made a statement of the kind set out in subsection 38A(4); and
(b) a determination is in force under which the claimant is entitled to be paid baby bonus in normal circumstances; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (3) applies.
(2) If:
(a) a TFN claim person has made a statement of the kind set out in subsection 38A(5); and
(b) a determination is in force under which the claimant is entitled to be paid baby bonus in normal circumstances; and
(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (3) applies.
(3) For the purposes of subsection (1) or (2), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid baby bonus.
(4) If:
(a) under subsection (3), the Secretary varies the determination; and
(b) the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
47B Claimant for payment of baby bonus to notify changes in care of the child
(1) This section applies if:
(a) an individual makes a claim for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2) or (3) of the Family Assistance Act; and
(b) there is a change in the care of the child after the individual makes the claim and before the end of the period of:
(i) if the claim is based on eligibility for baby bonus under subsection 36(2) of that Act—26 weeks beginning on the day of the child’s birth; and
(ii) if the claim is based on eligibility for baby bonus under subsection 36(3) of that Act—26 weeks beginning on the day the child is entrusted to care as mentioned in paragraph 36(3)(b) of that Act; and
(c) as a result of that change in care:
(i) the child ceases to be an FTB child of the individual; or
(ii) neither the individual nor the individual’s partner is the primary carer of the child; and
(d) before or after that change in care, the Secretary gives the individual a notice (the entitlement notice) under section 46 of this Act stating that the individual is entitled to be paid the baby bonus.
(2) The individual must notify the Secretary of that change in care:
(a) in the manner set out in a written notice given to the individual under section 47C; and
(b) as soon as practicable after:
(i) if that change in care occurs before the individual receives the entitlement notice—receiving the entitlement notice; and
(ii) if that change in care occurs after the individual receives the entitlement notice—that change in care.
47C Secretary’s power to approve a manner of notification
(1) The Secretary must approve a manner of notification that an individual is to use when notifying the Secretary under section 47B of a change in care of a child.
(2) The Secretary must, by written notice, notify the individual of the approved manner of notification.
Division 4—Child care benefit
Subdivision A—Overview of process of fee reductions
48 Overview of process if individual is conditionally eligible for child care benefit by fee reduction
(1) An approved child care service is obliged to notify the Secretary if an individual enrols a child for care by the service.
(2) Once that enrolment is confirmed by the Secretary, the service is obliged to give weekly reports to the Secretary about the care provided to the child.
(3) If a report is given, and a determination of conditional eligibility under section 50F is in force in respect of an individual and a child with the effect that the individual is conditionally eligible for child care benefit by fee reduction for care provided by the approved child care service to the child in a week, the Secretary will calculate the amount by which the fees charged by the service for the care are to be reduced.
(4) The amount by which the fees are to be reduced is referable to the amount of child care benefit that would be paid in respect of the sessions if entitlement to an amount of child care benefit was determined under section 51B in respect of the income year in which the week falls. The amount of fee reduction is calculated by the Secretary using the provisions of the Family Assistance Act.
(5) The service must pass on to the individual the amount of the fee reduction calculated by the Secretary. If the service has already reduced the amount of fees charged to the individual for care provided to the child in anticipation of the calculation by the Secretary, the service is taken to have passed on a fee reduction equal to the amount by which the fees have already been reduced.
(6) When the determination of entitlement is made, if the amount of the entitlement is greater than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement consists of the amount of the difference together with the amount of fee reductions received by the individual.
(7) When the determination of entitlement is made, if the amount of the entitlement is less than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement is the amount of the fee reductions less the amount of the difference.
(8) Payments in respect of fee reduction are made to the service by the Secretary to enable the service to pass on to the individual the amount of fee reductions as calculated (see Division 2 of Part 8A).
Subdivision B—Making claims
49 Need for a claim
(1) Except in the case set out in subsection (2), the only way that a person can become entitled to be paid child care benefit is to make a claim in accordance with this Subdivision.
(2) If an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the service to a child at risk, the service (a claimant) is taken to have made a claim for payment of child care benefit by fee reduction for the care provided by the service to the child. The claim is taken to be made on the first day that the service reports to the Secretary in respect of that eligibility.
49A Who can make a claim
(1) The only persons who can make a claim in accordance with this Subdivision are individuals.
(2) An approved child care service that is eligible under section 47 of the Family Assistance Act is, under subsection 49(2), taken to have made a claim.
49B What may be claimed by an individual
An individual (a claimant) may make a claim:
(a) for payment of child care benefit by fee reduction for care provided by an approved child care service; or
(b) for payment of child care benefit for a past period for care provided by an approved child care service; or
(c) for payment of child care benefit for a past period for care provided by a registered carer; or
(d) for payment of child care benefit by single payment/in substitution because of the death of another individual.
49C Form etc. of effective claim by individual
Requirements for claim by individual to be effective
(1) To be effective:
(a) a claim (other than a claim that is taken to be made under subsection 49(2)) must:
(i) be made in a form and manner; and
(ii) subject to subsections (2), (3), (4) and (6), contain any information; and
(iii) be accompanied by any documents;
required by the Secretary; and
(b) the bank account requirement set out in section 49G must be satisfied in relation to the claim; and
(c) in the case of a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service—the tax file number requirement in section 49E must be satisfied in relation to the claim; and
(d) in the case of a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service—the tax file number requirement in section 49F must be satisfied in relation to the claim.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by fee reduction
(2) Subject to section 49H, a claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b) information needed to work out the number of children the claimant has in care of a particular kind;
(c) information as to whether the child is a school child;
(ca) information needed by the Secretary to determine the claimant’s eligibility for the special grandparent rate in respect of the child;
(d) information required for checking compliance with paragraph 42(1)(c) of the Family Assistance Act (dealing with immunisation);
(e) the following information:
(i) information relating to the claimant’s, and the claimant’s partner’s (if any), tax file number requested under section 57B;
(ii) information relating to whether the claimant is opting to have a CCB % of zero % applicable to him or her.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit for a past period for care provided by an approved child care service
(3) Subject to section 49J, a claim for payment of child care benefit for a past period for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about the amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b) information needed to work out the number of children the claimant had in care of a particular kind;
(c) information as to whether the child was a school child.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service
(4) Subject to section 49L, a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service to a child because of the death of another individual will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the other individual in respect of the child;
(b) information needed to work out the number of children the other individual had in care of a particular kind;
(c) information as to whether the child was a school child.
(5) The information or documents required by the Secretary under paragraph (1)(a) may include information or documents relevant to:
(a) whether the claimant is eligible for child care rebate; and
(b) the amount of child care rebate applicable in respect of the claimant; and
(c) determining any other matter in relation to the payment of child care rebate to the claimant.
(6) A claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even if the claimant does not make an election under section 65EAAAA in relation to the care (weekly or quarterly payments of child care rebate).
49D Deemed claim under subsection 49(2) effective in certain circumstances
(1) Subject to section 49M, if a claim by an approved child care service is taken to have been made under subsection 49(2), the claim is taken to be effective if the service’s eligibility under section 47 of the Family Assistance Act is reported by the service to the Secretary.
Form of report required
(2) The report must:
(a) be made in a form and manner; and
(b) contain any information; and
(c) be accompanied by any documents;
required by the Secretary.
49E Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service. The requirement is for the purposes of paragraph 49C(1)(c) (which states what is required for these kinds of claims to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person, or the person has opted as set out in subsection (8).
Statement of tax file number
(3) The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
(4) The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement if Secretary determines
(7) The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a) the person is, or was, the claimant’s partner; and
(b) the claimant cannot obtain from the person:
(i) the person’s tax file number; or
(ii) a statement by the person under subsection (4) or (5).
Exemption from tax file number requirement if claimant opts for certain things in the claim form
(8) The requirement in subsection (2) does not apply to a TFN claim person if, in the claim, the person opted to have a CCB % of zero % applicable to him or her.
49F Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective
(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual. The requirement is for the purposes of paragraph 49C(1)(d) (which states what is required for these kinds of claims to be effective).
(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8), or the claimant has opted as set out in subsection (9).
Statement of tax file number
(3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
(4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person:
(a) has a tax file number but does not know what it is; and
(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c) authorises the Commissioner of Taxation to tell the Secretary:
(i) whether the person has a tax file number; and
(ii) if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person:
(a) has an application for a tax file number pending; and
(b) authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the person—that number; or
(ii) if the application is refused—that the application has been refused; or
(iii) if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number.
(8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
(9) The requirement in subsection (2) does not apply in relation to a TFN substitution person if, in the claim, the claimant opted to have a CCB % of zero % applicable to the person.
49G Bank account details or statement to be provided for claims by individuals for child care benefit to be effective
(1) This section sets out the bank account requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for the purposes of paragraph 49C(1)(b) (which states what is required for claims by individuals for child care benefit to be effective).
Requirement concerning bank account details
(2) The requirement is that the claimant provide:
(a) details of a bank account maintained by the claimant alone or jointly or in common with someone else into which are to be paid:
(i) amounts of child care benefit; or
(ii) in the case of child care benefit by fee reduction—the amount of the difference referred to in subsection 56(1); or
(b) a statement that the claimant will nominate, and provide details of, such a bank account, within 28 days after the claim is made.
How details or statement to be given
(3) The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
(4) The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.
49H Restrictions on claims by an individual for payment of child care benefit by fee reduction
Claims to which section applies
(1) This section applies to a claim by an individual for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (a fee reduction claim).
Previous claim by individual for child care benefit by fee reduction and a conditional eligibility determination has not been made or claimant already conditionally eligible
(2) A fee reduction claim is ineffective if at the time (the determination time) when the conditional eligibility of the claimant would be determined:
(a) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(b) either:
(i) a determination of conditional eligibility under section 50F, or of no entitlement under section 50G, has not as yet been made in respect of the previous claim; or
(ii) as a result of the previous claim, a determination is in force that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
Previous claim by individual for child care benefit by fee reduction, a conditional eligibility determination is in force but varied with effect that the claimant is not conditionally eligible and the variation can be undone
(3) A fee reduction claim is ineffective if:
(a) at the determination time:
(i) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(ii) a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and
(iii) that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and
(b) the determination time is before the end of the income year following the one in which the variation took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided to a child at risk
(4) A fee reduction claim is ineffective if, at the determination time, an approved child care service is eligible for child care benefit by fee reduction for care provided by the service to that child.
Restriction in subsection (4) not to apply in certain circumstances
(5) Subsection (4) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (4) should not apply.
49J Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
Claims to which section applies
(1) This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service to a child (a past period claim).
Claim period must fall within one income year etc.
(2) A past period claim is ineffective if:
(a) the period does not fall wholly within one income year; or
(b) the period does fall wholly within one income year but the claim is made before the end of that income year or after the end of the 2 income years immediately following that income year.
Previous claim by claimant for care provided by an approved child care service for any part of the past period
(3) A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by an approved child care service to the child for any part of the past period (whether or not the claim has been determined).
Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 44(1)(a), (d) or (e) of the Family Assistance Act
(4) Subsection (3) does not apply if:
(a) the claimant has previously made a claim for payment of child care benefit for care provided to the child in the past period by an approved child care service; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 44 of the Family Assistance Act; and
(c) the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 44(1)(a), (d) or (e) of that Act.
Individual already conditionally eligible for child care benefit by fee reduction
(5) A past period claim is ineffective if, at any time during the past period, a determination that the claimant was conditionally eligible for child care benefit by fee reduction was in force in respect of the claimant and the child.
Previous claim by claimant for child care benefit by fee reduction, a determination of conditional eligibility is in force but varied with effect that the individual is not conditionally eligible and the variation can be undone
(6) A past period claim is ineffective if:
(a) at the time the claim would be determined (the determination time):
(i) the claimant had previously made a claim for payment of child care benefit by fee reduction in respect of the child; and
(ii) a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and
(iii) that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and
(b) the claim is made before the end of the income year following the one in which the variation mentioned in subparagraph (a)(iii) took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided by the service to a child at risk
(7) A past period claim is ineffective in respect of any part of a past period during which an approved child care service was eligible for child care benefit by fee reduction for care provided to the child.
Restriction in subsection (7) not to apply in certain circumstances
(8) Subsection (7) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (7) should not apply.
49K Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer
Claims to which section applies
(1) This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by a registered carer to a child (a past period claim).
Claim ineffective if relates to periods of care which occurred before the start of the period of 12 months before claim
(2) A past period claim is ineffective if the claim relates to a period of care which occurred before the start of the period of 12 months before the date of claim.
Previous claim by claimant for care provided in a past period by a registered carer
(3) A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by a registered carer to the child for any part of the past period (whether or not the claim has been determined).
Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 45(1)(a), (f) or (g) of the Family Assistance Act
(4) Subsection (3) does not apply if:
(a) the claimant has previously made a claim for child care benefit for care provided in the past period by a registered carer to the child; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 45 of the Family Assistance Act; and
(c) the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 45(1)(a), (f) or (g) of that Act.
49L Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
Claim to which this section applies
(1) This section applies to a claim (a substitution claim) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual.
Claim must be made before the end of the income year following the one in which the death occurred
(2) A substitution claim is ineffective if it is made after the end of the income year following the one in which the death of the other individual occurred.
Claim for care provided by an approved child care service where a determination of conditional eligibility was in force cannot be made before the end of the income year in which the death occurred
(3) In the case of a substitution claim for care provided by an approved child care service if a determination of conditional eligibility was in force in respect of the other individual, the claim is ineffective in respect of a period of care provided in a particular income year if it is made before the end of that income year.
Claim for care provided by a registered carer is ineffective in respect of a period earlier than 12 months before death of other individual
(4) In the case of a substitution claim for care provided by a registered carer, the claim is ineffective in respect of a period of care other than the period of 12 months before the death of the other individual.
Previous claim by claimant
(5) A substitution claim in respect of a child and a period is ineffective if the claimant has previously made a substitution claim in respect of the child and the same period because of the death of the same other individual (whether or not that claim has been determined).
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 44(1)(a) or (e) of the Family Assistance Act
(6) Subsection (5) does not apply if:
(a) the claimant has previously made a substitution claim for care provided by an approved child care service to the child because of the death of the other individual; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 44 of the Family Assistance Act; and
(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 44(1)(a) or (e) of that Act.
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 45(1)(a) or (g) of the Family Assistance Act
(7) Subsection (5) does not apply if:
(a) the claimant has previously made a substitution claim for care provided by a registered carer to the child; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 45 of the Family Assistance Act; and
(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 45(1)(a) or (g) of that Act.
49M Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
Individual already conditionally eligible
A claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk is ineffective if, at the time the care is provided, a determination is in force that an individual is conditionally eligible for child care benefit by fee reduction in respect of the child.
49N Claims may be withdrawn or varied
(1) A claimant who is an individual claiming for payment of child care benefit by fee reduction may withdraw or vary the claim before a determination of conditional eligibility under section 50F, or a determination of no entitlement under section 50G, has been made in respect of the claim.
(2) A claimant who is an individual claiming for:
(a) payment of child care benefit for a past period for care provided by an approved child care service; or
(b) payment of child care benefit for a past period for care provided by a registered carer; or
(c) payment of child care benefit by single payment/in substitution because of the death of another individual;
may withdraw or vary the claim before the claim is determined.
(3) The claimant may only withdraw or vary the claim in a manner determined by the Secretary.
(4) If a claim is withdrawn it is taken never to have been made.
Subdivision C—Determinations to be made on claim if individual claims payment of child care benefit by fee reduction
50 Determinations on effective claim
(1) This Subdivision deals with the determinations the Secretary must make on claim, if an individual (the claimant) has made an effective claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (the child).
(2) If a claim is not effective, it is taken not to have been made.
(3) The Secretary makes these determinations in respect of each child for whom the claimant has made a claim.
(4) The Secretary takes these determinations into account when calculating the rate at which, and the amount in which, fee reduction is applicable in respect of the care provided to the child in an income year in respect of which a determination of conditional eligibility is in force. After the end of the income year, a determination of entitlement, or no entitlement (as the case may be), is made under Subdivision D in respect of the individual’s claim.
50A Secretary must make determinations
Subject to sections 50D and 50E, on claim, the Secretary must make the determinations referred to in sections 50B and 50C, if required. The determinations must be made in accordance with this Subdivision.
50B Determination of conditional eligibility or no entitlement to be made
Determinations to be made as soon as practicable if tax file number given, claimant exempted or option indicated on claim
(1) If:
(a) the claimant gives the Secretary, as requested under section 57B, a statement of the tax file number of each of the TFN claim persons; or
(b) the claimant gives the Secretary a statement of the claimant’s tax file number and the Secretary exempts the claimant’s partner, under subsection 57B(6), from giving a statement in relation to the partner’s tax file number; or
(c) the claimant opts in the claim form to have a CCB % of zero % applicable to him or her;
the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as soon as practicable.
When determinations must be made if subsection (1) does not apply
(2) If subsection (1) does not apply in respect of the claimant, the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as provided for in section 50D.
50C Other determinations to be made if determination of conditional eligibility is made
If the Secretary makes a determination of conditional eligibility under section 50F, the Secretary must make the following determinations:
(a) a determination of the weekly limit of hours applicable to the claimant and the child under section 50H;
(b) a determination of CCB % applicable to the claimant and the child under section 50J;
(c) a determination of the schooling % applicable to the claimant and the child under section 50K.
Note: Section 50T also requires the Secretary to determine, in certain circumstances, whether or not the claimant is eligible for the special grandparent rate.
50D Restriction on when determinations under section 50F or 50G can be made
Statement about tax file number made on claim
(1) If:
(a) each of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4); or
(b) one of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4) and the other TFN claim person gives a statement of the person’s tax file number; or
(c) the TFN claim person who is the claimant makes a statement of the kind set out in subsection 57B(3) or (4) and the Secretary exempts the claimant’s partner under subsection 57B(6) from giving a statement in relation to the partner’s tax file number;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate):
(d) after the Commissioner of Taxation tells the Secretary, within 28 days after the claim is made, in respect of each TFN claim person who has made a statement of the kind set out in subsection 57B(3) or (4):
(i) the TFN claim person’s tax file number; or
(ii) that the person has not applied for a tax file number; or
(iii) that the person does not have a tax file number; or
(iv) that the application by the person for a tax file number has been refused; or
(v) that the person has withdrawn an application for tax file number; or
(e) after 28 days after the claim is made have passed, if, within the 28 days, the Commissioner for Taxation does not tell the Secretary any of the things in respect of any TFN claim person referred to in paragraph (d).
No statement on claim about tax file number etc.
(2) Subject to subsections (3) and (4), if neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim, the Secretary must make the determination referred in section 50F or 50G (as appropriate) as soon as practicable.
No statement on claim about tax file number etc. and Secretary’s request for tax file number complied with
(3) If:
(a) neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and
(b) the Secretary makes a request under section 57C; and
(c) within 28 days after the request is made, the claimant complies with the request;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the claimant complies with the request.
No statement on claim about tax file number etc. and Secretary’s request for tax file number not complied with
(4) If:
(a) neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and
(b) the Secretary makes a request under section 57C; and
(c) 28 days pass after the request is made without the claimant complying with the request;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the 28 days have passed.
50E Restriction on determination under section 50F or 50G if bank account details not provided
(1) If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary may only make a determination under section 50F or 50G if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the difference referred to in subsection 56(1) is to be paid.
(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, make a determination under section 50F or 50G, in respect of the claim, the claim is taken never to have been made.
50F Determination of conditional eligibility
If the Secretary is satisfied that the claimant, at the time the Secretary makes the determination, is conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
50G Determination that no entitlement
If the Secretary is not satisfied that the claimant is, at the time the Secretary makes the determination, conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child.
50H Determination of weekly limit of hours
(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the weekly limit of hours applicable to the claimant and the child.
(2) The limit is worked out using Subdivision G of Division 4 of Part 3 of the Family Assistance Act as if references in that Subdivision to an individual being eligible under section 43 of that Act were references to the individual being conditionally eligible under section 42 of that Act.
(3) The limit must be either:
(a) 50 hours, if a circumstance listed in subsection 54(2), (4), (6), (13) or (14) of the Family Assistance Act applies to the claimant; or
(b) 24 hours if paragraph (a) does not apply.
50J Determination of CCB %
(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the CCB % applicable to the claimant and the child.
(2) In making a determination of CCB %, the Secretary must:
(a) determine a percentage of zero % if subsection 55(2) or 55B(1), or section 55C, applies; or
(b) otherwise—use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.
50K Determination of schooling %
(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the schooling % applicable to the claimant and the child.
(2) In making a determination of schooling %, the Secretary must use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.
50L When determinations are in force
(1) Subject to subsections (6) and (7), a determination of conditional eligibility under section 50F in respect of the claimant comes into force:
(a) if no day is specified in the notice of determination—on the day the determination is made; or
(b) on the day specified in the notice of determination;
and remains in force at all times afterwards.
(2) Except in the case mentioned in subsection (4), the Secretary may specify a day, not more than 4 weeks before the day the claim was made by the claimant, as the day the determination is to come into force.
(3) The Secretary may only specify a day under subsection (2) if the Secretary is satisfied that, if the claimant had made the claim on the specified earlier day before the day of the claim, the claimant would have been conditionally eligible on and since that specified earlier day for child care benefit by fee reduction.
(4) The Secretary must not specify a day under subsection (2) if:
(a) a determination of conditional eligibility under section 50F was made in respect of the claim; and
(b) the claim was made while an earlier determination of conditional eligibility was in force with the effect that the claimant was not conditionally eligible as a result of a variation under section 58B (failure to comply with immunisation requirement).
(5) A determination of a weekly limit of hours under section 50H, CCB % under section 50J and schooling % under section 50K in respect of the claimant and the child comes into force at the time the determination of conditional eligibility comes into force and remains in force while the determination of conditional eligibility is in force.
(6) If:
(a) the Secretary makes a determination of conditional eligibility under section 50F in respect of the claimant and the child; and
(b) the Secretary varies the determination of conditional eligibility with the effect that the claimant is not conditionally eligible for any session of care occurring on a day on which the determination was, or will be, in force after the day the variation begins to have effect; and
(c) the claimant makes a later claim for payment of child care benefit by fee reduction;
the determination of conditional eligibility ceases to be in force by force of this subsection on the day a determination comes into force in respect of the later claim.
(7) If:
(a) a determination of conditional eligibility under section 50F is in force in respect of the claimant; and
(b) the claimant informs the Secretary, in the form and manner required by the Secretary, that the claimant wants the determination of conditional eligibility to cease to be in force;
the determination ceases to be in force from a day specified in the notice under subsection (8).
(8) The Secretary must give the claimant notice of the cessation of the determination under subsection (7). The notice must specify the day on which the determination ceases to be in force.
(9) The cessation is not ineffective by reason only that the notice under subsection (8) does not fully comply with the requirements of that subsection.
(10) The Secretary may make notice of the cessation of the determination under subsection (7) available to the approved child care service providing care to the child who was the subject of the claim, including by making notice available to the service using an electronic interface.
50M Notice of determinations if claimant conditionally eligible
(1) The Secretary must give notice of determinations made in respect of the claimant under sections 50F, 50H, 50J and 50K to the claimant.
(2) The notice must state:
(a) that a determination of conditional eligibility under section 50F is in force in respect of the claimant; and
(b) the date from which the determination came into force; and
(c) the name of the child in respect of whom the claimant is conditionally eligible; and
(d) the weekly limit of hours, CCB % and schooling % applicable to the claimant and the child; and
(e) that the claimant may apply for review of any of the determinations in the manner set out in Part 5.
(3) The determinations are not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
(4) The Secretary may make notice of the determinations made in respect of the claimant under sections 50F, 50H, 50J and 50K available to the approved child care service, or services, that are, or will be, providing care to the child, including by making the notice available to the service using an electronic interface.
50N When determination of no entitlement is in force
(1) Subject to subsection (2), a determination of no entitlement under section 50G comes into force when it is made and remains in force at all times afterwards.
(2) If:
(a) a determination of no entitlement has been made under section 50G in respect of the claimant; and
(b) the claimant makes a later effective claim for payment of child care benefit by fee reduction, or for a past period, for care provided by an approved child care service;
the determination of no entitlement ceases to be in force on the day a determination comes into force in respect of the second claim.
50P Notice of determination of no entitlement
(1) The Secretary must give notice to the claimant of a determination of no entitlement made in respect of the claimant under section 50G stating:
(a) that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child; and
(b) that the claimant may apply for review of the determination in the manner set out in Part 5.
(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
Subdivision CA—Determination of eligibility for special grandparent rate if individual determined to be conditionally eligible for child care benefit by fee reduction
50Q Determination of eligibility for special grandparent rate
This Subdivision deals with the determination of eligibility for the special grandparent rate that the Secretary must make in certain circumstances if an individual (the claimant) is determined to be conditionally eligible for child care benefit by fee reduction in respect of a child.
Note: Section 50T tells you when the Secretary must determine the claimant’s eligibility for the special rate. Section 50S tells you the criteria that must be satisfied for the claimant to be eligible for that rate. Section 50R explains who counts as a grandparent or great‑grandparent for the purposes of this Subdivision.
50R Grandparents and great‑grandparents
(1) In determining, for the purposes of this Subdivision, whether an individual is a grandparent or great‑grandparent of another person, treat the following relationships as if they were biological child‑parent relationships:
(a) the relationship between an adopted child and his or her adoptive parent;
(b) the relationship between a step‑child and his or her step‑parent;
(c) the relationship between a relationship child and his or her relationship parent.
(2) In subsection (1):
adoptive parent, of a person (the child), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.
step‑parent, of a person (the child), means the person who:
(a) is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and
(b) is not the biological parent, adoptive parent or relationship parent of the child.
50S Eligibility for special grandparent rate
(1) An individual is eligible for the special grandparent rate for a child if:
(a) the individual, or the individual’s partner, is receiving:
(i) a social security pension; or
(ii) a social security benefit; or
(iii) a service pension; or
(iv) an income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986; and
(b) the individual, or the individual’s partner, is the grandparent or great‑grandparent of the child; and
(c) the individual, or the individual’s partner, is the principal carer of the child.
(2) For the purposes of subsection (1), a person is the principal carer of another person (the child) if the person:
(a) is the sole or major provider of ongoing daily care for the child; and
(b) has substantial autonomy for the day‑to‑day decisions about the child’s care, welfare and development.
(3) An individual is also eligible for the special grandparent rate for a child if the individual, or the individual’s partner, is eligible under subsection (1) for the special grandparent rate for another child.
50T Secretary must determine claimant’s eligibility for special grandparent rate in certain circumstances
When Secretary must determine whether claimant eligible for special grandparent rate
(1) If subsection (2), (3) or (4) is satisfied, the Secretary must determine whether or not the claimant is eligible for the special grandparent rate for a child.
Request for special grandparent rate determination made in claim for determination of conditional eligibility
(2) This subsection is satisfied if:
(a) the claimant:
(i) makes a claim (whether before or after 1 January 2005) for payment of child care benefit by fee reduction for care provided by an approved child care service to the child; and
(ii) informs the Secretary, in the form and manner (if any) required by the Secretary, in or in connection with the claim that the claimant wants the Secretary to make a determination under this section in relation to the claimant and the child; and
(b) in response to the claim, the Secretary makes, on or after 1 January 2005, a determination under section 50F with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
Application for special grandparent rate determination after determination of conditional eligibility made
(3) This subsection is satisfied if:
(a) a determination under section 50F (whether made before or after 1 January 2005) is in force with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b) the claimant applies, in the form and manner (if any) required by the Secretary, for a determination under this section in relation to the child.
Transitional situation
(4) This subsection is satisfied if, immediately before 1 January 2005:
(a) a determination is in force under section 50F that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b) the determination in force under section 50H of the weekly limit of hours applicable to the claimant and the child is based on the claimant, or the claimant’s partner, being taken to satisfy the work/training/study test because of the determination that was made under subsection 14(2) of the Family Assistance Act on 28 October 2004; and
(c) the claimant, or the claimant’s partner, is receiving:
(i) a social security pension; or
(ii) a social security benefit; or
(iii) a service pension; or
(iv) an income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986.
Determinations not legislative instruments
(5) A determination made under subsection (1), or a variation of such a determination, is not a legislative instrument for the purposes of the Legislative Instruments Act 2003.
50U Criteria for making determination
The Secretary must determine under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child if:
(a) a determination under section 50F with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child is in force; and
(b) the Secretary is satisfied that the claimant is eligible for the special grandparent rate for the child (see section 50S).
Otherwise the Secretary must determine that the claimant is not eligible for the special grandparent rate for the child.
50V Notice of determination that claimant eligible for special grandparent rate
(1) The Secretary must give notice of a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child to the claimant.
(2) The notice must state:
(a) the names of the claimant and the child; and
(b) that the claimant is eligible for the special grandparent rate for the child; and
(c) the date from which the determination comes into force; and
(d) that the claimant may apply for review of the determination in the manner set out in Part 5.
(3) The determination is not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
(4) The Secretary may make notice of a determination under subsection 50T(1) available to the approved child care service, or services, that are, or will be, providing care to the child, including by making the notice available to the service using an electronic interface.
50W Notice of determination that claimant not eligible for special grandparent rate
(1) The Secretary must give notice of a determination under subsection 50T(1) that the claimant is not eligible for the special grandparent rate for a child to the claimant.
(2) The notice must state:
(a) that the claimant is not eligible for the special grandparent rate for the child; and
(b) that the claimant may apply for review of the determination in the manner set out in Part 5.
(3) The determination is not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
50X When determination that claimant is eligible for special grandparent rate is in force
(1) Subject to subsection (4), a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child comes into force:
(a) if no day is specified in the notice of determination—on the day the determination is made; or
(b) on the day specified in the notice of determination.
(2) The Secretary may specify a day, not more than 4 weeks before the day on which the claimant made the claim or application in response to which the determination was made by the Secretary, as the day the determination is to come into force.
(3) The Secretary may only specify a day under subsection (2) if:
(a) the Secretary is satisfied that the claimant was eligible for the special grandparent rate for the child on and since that specified earlier day; and
(b) the day does not occur before 1 January 2005.
(4) A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child comes into force on 1 January 2005 if the Secretary makes the determination because of subsection 50T(4).
(5) A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child may be varied in accordance with this Division.
(6) A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child remains in force, as varied from time to time, while the determination under section 50F of the claimant’s conditional eligibility in respect of the child is in force.
50Y When determination that claimant is not eligible for special grandparent rate is in force
A determination under subsection 50T(1) that the claimant is not eligible for the special grandparent rate for the child:
(a) comes into force when it is made; and
(b) cannot be varied under this Division; and
(c) subject to paragraph (d), remains in force while the determination under section 50F of the claimant’s conditional eligibility in respect of the child is in force; and
(d) ceases to have effect if a subsequent determination under subsection 50T(1) that the claimant is, or is not, eligible for the special grandparent rate for the child comes into force.
Note: Paragraph (d)—a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate can be made if the claimant makes a fresh application for a determination of the claimant’s eligibility for that rate.
Subdivision CB—Calculating the rate and amount of fee reductions
50Z Calculating the rate and amount of fee reductions—individual conditionally eligible
(1) If:
(a) a determination of conditional eligibility for child care benefit by fee reduction under section 50F is in force in respect of an individual (the claimant) and a child for a session or sessions of care provided by the service in a week; and
(b) the service gives a report under subsection 219N(1) in respect of the individual and the child in respect of the week;
the Secretary must calculate the rate at which, and the amount in which, the Secretary considers fee reduction is applicable in respect of the session or sessions of care provided in the week.
Note: The rate may be a zero rate and the amount a nil amount (see section 4A).
(2) In calculating the rate and amount, the Secretary must take into account all of the following decisions:
(a) determinations made under this Act and under the Family Assistance Act by the Secretary in respect of the claimant and the child;
(b) certificates given by the service in respect of the claimant and the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act;
(c) certificates given by the service setting a rate of fee reductions under subsection 76(1) of the Family Assistance Act in respect of the claimant and the child.
(3) The Secretary must notify the approved child care service of the rate and amount calculated.
(4) The notice must be given in the form, and in the manner or way, approved by the Secretary.
(5) Without limiting subsection (4), the Secretary may approve notification of the rate and amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
50ZA Revising the rate and amount calculation
(1) The Secretary may recalculate the rate at which, and the amount in which, the Secretary considers fee reduction is applicable in respect of a session or sessions of care provided by the service to the child in the week, provided no determination has been made under section 51B of the rate at which and the amount in which the Secretary considers the claimant eligible for the income year in which the week falls.
Note: The recalculated rate may be a zero rate and the recalculated amount a nil amount (see section 4A).
(2) The Secretary must notify the approved child care service of the recalculated rate and amount.
(4) The notice must be given in the form, and in the manner or way, approved by the Secretary.
(5) Without limiting subsection (4), the Secretary may approve notification of the recalculated rate and amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
50ZB Calculating the amount of child care benefit by fee reduction—service eligible
(1) If:
(a) an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for a session or sessions of care provided by the service to a child at risk; and
(b) the service gives a report under subsection 219N(2) in respect of the child in respect of a week;
the Secretary must calculate the amount in which the Secretary considers child care benefit by fee reduction is applicable in respect of the child in respect of the week.
(2) In calculating the amount, the Secretary must take into account all of the following decisions:
(a) determinations made under this Act and under the Family Assistance Act by the Secretary in respect of the child;
(b) certificates given by the service in respect of the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(4) of the Family Assistance Act;
(c) certificates given by the service setting a rate of child care benefit by fee reduction under subsection 76(2) of the Family Assistance Act in respect of the child.
(3) The Secretary must notify the approved child care service of the amount calculated.
(4) The notice must be given in the form, and in the manner or way, approved by the Secretary.
(5) Without limiting subsection (4), the Secretary may approve notification of the amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
50ZC Revising the rate and amount calculation
(1) The Secretary may recalculate the amount in which the Secretary considers child care benefit by fee reduction is applicable in respect of a session or sessions of care provided to the child in the week, provided no determination has been made under section 54B of the amount in which the Secretary considers the service eligible in respect of the care provided to the child for the financial year in which the week falls.
(2) The Secretary must notify the approved child care service of the recalculated amount.
(4) The notice must be given in the form, and in the manner or way, approved by the Secretary.
(5) Without limiting subsection (4), the Secretary may approve notification of the recalculated amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
Subdivision D—Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction
51 Determination to be made if determination of conditional eligibility in force
This Subdivision deals with determination of entitlement if a determination of conditional eligibility under section 50F is in force in respect of an individual (the claimant) and a child (the child) at any time during an income year.
51A Secretary must determine entitlement
(1) If a determination of conditional eligibility in respect of the claimant and the child is in force during an income year, the Secretary must determine the claimant’s entitlement to be paid child care benefit by fee reduction in respect of the income year.
(2) The determination of entitlement is made after the end of each income year in respect of which the claimant is conditionally eligible in respect of the child.
51B Determination of entitlement
(1) If the Secretary is satisfied:
(a) that the claimant is eligible under section 43 of the Family Assistance Act for child care benefit by fee reduction in respect of one or more sessions of care provided by an approved child care service to the child during the income year; and
(b) that, if the claimant were to be entitled to child care benefit by fee reduction in respect of the sessions, the rate of benefit would be more than a zero rate;
the Secretary must determine that the claimant is entitled to be paid child care benefit by fee reduction for the sessions. The determination must include the rate at which, and the amount in which, the Secretary considers the claimant eligible for the year.
(2) In making the determination of entitlement, the Secretary takes into account all of the following decisions:
(a) determinations made under this Act and under section 81 of the Family Assistance Act by the Secretary in respect of the claimant and the child;
(b) certificates given by the service in respect of the claimant and the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act;
(c) certificates given by the service setting a rate of child care benefit under subsection 76(1) of the Family Assistance Act in respect of the claimant and the child.
51C Determination that no entitlement
(1) If the Secretary:
(a) is satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year; but
(b) is not satisfied as mentioned in paragraph 51B(1)(b) that, if the claimant were to be entitled to child care benefit, the rate of benefit would be more than a zero rate;
the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
(2) If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
51D When determination is in force
A determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.
51E Notice of determination
(1) The Secretary must give notice of a determination under this Subdivision to the claimant, stating:
(a) the income year in respect of which the determination is made; and
(b) whether, under the determination, the claimant is entitled to be paid child care benefit by fee reduction for the child for the income year; and
(c) if the claimant is so entitled:
(i) the name of the child in respect of whom the claimant is entitled; and
(ii) the amount of the entitlement; and
(iii) the total amount of the fee reductions (if any) that an approved child care service providing care to the child is required, under section 219B, to pass on to the claimant in respect of sessions of care provided to the child during the income year; and
(iv) if the amount of the entitlement is greater than the amount of the fee reductions—the amount of the difference, how it will be paid and to whom it will be paid; and
(v) if the amount of the entitlement is less than the amount of the fee reductions—the amount of the difference, the fact that the amount is a debt, information relating to how, and from whom, the debt will be recovered; and
(d) that the claimant may apply for review of the determination in the manner set out in Part 5.
(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
Subdivision E—Determination of entitlement if individual claims payment of child care benefit for a past period
52 Determination on effective claim
(1) This Subdivision deals with determination of entitlement if an individual (the claimant) has made an effective claim for payment of child care benefit for a past period for care provided by an approved child care service or a registered carer to a child (the child).
(2) If a claim is not effective, it is taken not to have been made.
(3) The Secretary makes a determination of entitlement in respect of each child for whom the claimant has made a claim.
52A Secretary must determine claim
Subject to sections 52B, 52C and 52D, after the effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.
52B Restriction on determining claim where bank account details not provided
(1) If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary can only determine the claim if, within 28 days after the claim is made, the claimant nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the entitlement to child care benefit is to be paid.
(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
52C Restriction on determining claim where tax file number not provided etc.
(1) If a TFN claim person makes a statement of the kind set out in subsection 49E(4) or (5), the Secretary can only determine the claim if the Commissioner of Taxation tells the Secretary the person’s tax file number.
(2) If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:
(a) the person does not have a tax file number; or
(b) the person has not applied for a tax file number; or
(c) an application by the person for a tax file number has been refused; or
(d) the person has withdrawn an application for a tax file number;
the claim is taken never to have been made.
52D Restriction on determining claim for care provided by an approved child care service where tax assessment not made
If:
(a) the claim is one for payment of child care benefit for a past period for care provided by an approved child care service; and
(b) in the claim, the claimant did not opt to have a CCB % of zero % applicable to him or her; and
(c) one or more TFN claim persons are required to lodge an income tax return for the income year in which the past period falls; and
(d) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on each of those TFN claim persons’ taxable income for that income year;
the Secretary can only determine the claim when the assessment has been made.
52E Determination of entitlement—claim for care provided by an approved child care service
If:
(a) the claim is for payment of child care benefit for a past period for care provided by an approved child care service; and
(b) the Secretary is satisfied that the claimant is eligible under section 44 of the Family Assistance Act in respect of the period; and
(c) the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the period, the amount of the entitlement would be more than a nil amount;
the Secretary must determine that the claimant is entitled to be paid child care benefit for the past period in respect of the child and the amount of the entitlement.
52F Determination of entitlement—claim for care provided by a registered carer
If:
(a) the claim is for payment of child care benefit for a past period for care provided by a registered carer; and
(b) the Secretary is satisfied that the claimant is eligible under sect