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Determinations/Other as made
This Determination is made under section 102 of the A New Tax System (Family Assistance) (Administration) Act 1999 (the Act). Its purpose is to enable effect to be given to the Government’s decision to allow a $1,000 tolerance for family tax benefit (FTB) and child care benefit (CCB) overpayments because of incorrectly estimated income or shared care in the 2000/2001 income year. Under the decision, up to $1,000 of an overpayment will be waived to help families make the transition to the new FTB and CCB system, which completed its first year of operation on 30 June 2001.
Administered by: Social Services
Registered 01 Mar 2007
Tabling HistoryDate
Tabled HR18-Feb-2002
Tabled Senate18-Feb-2002
Gazetted 05 Oct 2001
Date of repeal 19 Mar 2014
Repealed by Education (Spent and Redundant Instruments) Repeal Regulation 2014

Family Assistance Estimate Tolerance (Transition) Determination 2001

I, AMANDA VANSTONE, Minister for Family and Community Services, make this Determination under section 102 of the A New Tax System (Family Assistance) (Administration) Act 1999.

Dated               3 Oct                           2001.

 

 

A Vanstone

Minister for Family and Community Services

 


Family Assistance Estimate Tolerance (Transition) Determination 2001

made under the

A New Tax System (Family Assistance) (Administration) Act 1999

Contents

                                                                                                                 Page

Part 1          Preliminary

                        1  Citation                                                                             3

                        2  Commencement                                                                3

                        3  Interpretation                                                                     3

 

 

Part 2          Waiver of debts of a particular class

 

                        4  Class of debts                                                                   4

                        5  Conditions and limits                                                          5

                        6  The $1,000 ceiling                                                              5


Part 1      Preliminary

1        Citation

       This determination may be cited as the Family Assistance Estimate Tolerance (Transition) Determination 2001.

2        Commencement

       This determination commences on gazettal.

3        Interpretation

(1)   In this determination, unless the contrary intention appears:

          the Act means the A New Tax System (Family Assistance) (Administration) Act 1999;

          child care benefit debt of a person means a debt that arises under section 71B or 71C of the Act in relation to an amount paid to the person by way of child care benefit;

          Family Assistance Act means the A New Tax System (Family Assistance) Act 1999;

          family tax benefit advance debt of a person means a debt that arises under section 71A of the Act in relation to an amount paid to the person by way of family tax benefit advance;

          family tax benefit debt of a person means a debt that arises under section 71 of the Act in relation to an amount paid to the person by way of family tax benefit;

Related Measures Act means the A New Tax System (Family Assistance and Related Measures) Act 2000.

(2)     Unless the contrary intention appears, expressions used in this determination that are defined in the Act or the Family Assistance Act have the same meanings as in that Act.

(3)     Without limiting subsection (2), an expression is defined in the Act or the Family Assistance Act even if it is defined for the purposes of only some of the provisions of that Act.


Part 2      Waiver of debts of a particular class

4        Class of debts

(1)   Subject to this section, a debt due to the Commonwealth by a person is included in a class of debts for the purposes of section 102 of the Act (Secretary may waive debts of a particular class) if:

          (a)  the debt is:

                (i)     a family tax benefit debt of the person; or

                (ii)    a family tax benefit advance debt of the person; or

                (iii)   a child care benefit debt of the person; and

         (b)   the debt arose because of an amount paid:

                (i)     during the 2000-2001 income year; or

                (ii)    as a result of a claim made during that income year; or

                (iii)   in relation to conditional eligibility for child care benefit for a period during that income year; and

         (c)   the whole or a part of the debt arose because of action taken to take proper account of one or more of the following:

                (i)     a person’s adjusted taxable income for the 2000-2001 income year; or

                (ii)    a person’s maintenance income during the 2000-2001 income year; or

                (iii)   the pattern of a person’s care for a child over a period during the 2000-2001 income year (see subsection 22(7) and sections 25 and 59 of the Family Assistance Act and clauses 11, 27, 31 and 38 of Schedule 1 to that Act); or

                (iv)   circumstances that affect a person’s multiple child % for a period during the 2000-2001 income year for the purposes of Schedule 2 to the Family Assistance Act.

       The person referred to in paragraph (c) need not be the person who owes the debt.

(2)   For the purposes of subparagraph (1)(b)(ii), the claim may be one that a person is taken to have made under Schedule 5 or 6 to the Related Measures Act.

(3)   For the purposes of subparagraph (1)(b)(iii), conditional eligibility for child care benefit may be an eligibility a person is taken to have under Schedule 6 to the Related Measures Act.

(4)   The debt may be one that arose before, or one that arises after, the commencement of this determination.

5     Conditions and limits on waiver

(1)     Subject to subsection (2) and to section 6 (the $1,000 ceiling), a debt that is included by section 4 in a class of debts for the purposes of section 102 of the Act may be waived under section 102 of the Act to the extent to which the debt is attributable to action taken to take proper account of one or more of the matters referred to in paragraph 4(1)(c).

(2)     A debt, or a part of a debt, is not to be waived as mentioned in subsection (1) if the debt, or that part of the debt, arose (wholly or partly) because a person knowingly made a false statement or false representation.

6     The $1,000 ceiling

       Single debt

(1)   If a person has only one debt that may be waived as mentioned in section 5, the amount that may be so waived in relation to the debt is not to exceed $1,000.

       Single child care benefit debt

(2)   If a person has more than one debt that may be waived as mentioned in section 5 but only one child care benefit debt that may be so waived, the amount that may be so waived in relation to the child care benefit debt is not to exceed $1,000.

       Multiple child care benefit debts

(3)   If a person has 2 or more child care benefit debts that may be waived as mentioned in section 5, the total amount that may be so waived in relation to those debts is not to exceed $1,000.

       Multiple family tax benefit or family tax benefit advance debts

(4)   If a person has:

         (a)   2 or more family tax benefit debts, but no family tax benefit advance debts, that may be waived as mentioned in section 5; or

         (b)   2 or more family tax benefit advance debts, but no family tax benefit debts, that may be so waived;

       the total amount that may be so waived in relation to those debts is not to exceed $1,000.


(5)   If a person has:

         (a)   one or more family tax benefit debts that may be waived as mentioned in section 5; and

         (b)   one or more family tax benefit advance debts that may be so waived;

       the following rules apply:

         (c)   the total amount that may be so waived in relation to those debts is not to exceed $1,000;

         (d)   the amount that may be so waived is to be applied against the family tax benefit debts first.

       Application to debts of particular kind in order in which they arise

(6)   If:

         (a)   a number of debts of a particular kind may be waived as mentioned in section 5; and

         (b)   the whole of all of those debts cannot be waived because of this section;

       the amount that may be so waived is to be applied to the debts in the order in which they arose.

(7)   For the purposes of subsection (6), the 3 kinds of debts are:

          (a)  family tax benefit debts; and

          (b)  family tax benefit advance debts; and

          (c)  child care benefit debts.