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A New Tax System (Family Assistance) (Consequential and Related Measures) Bill (No. 1) 1999

1998-99

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

A New Tax System (Family Assistance) (Consequential and Related Measures) Bill (No. 1) 1999

 

No.      , 1999

 

(Family and Community Services)

 

 

 

A Bill for an Act to implement A New Tax System by amending legislation as a consequence of the A New Tax System (Family Assistance) Act 1999 , and for related purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 2

4............ Regulations......................................................................................... 2

Schedule 1—Parenting payment ordinary income test taper amendments             3

Social Security Act 1991                                                                                             3

Schedule 2—Child care assistance and childcare rebate: repeals and related transitional provisions   4

Part 1—Repeals relating to child care assistance and child care rebate 4

Child Care Payments Act 1997                                                                                  4

Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997            4

Childcare Rebate Act 1993                                                                                        4

Part 2—Transitional provisions resulting from the repeal of the Child Care Payments Act 1997              5

Child Care Act 1972                                                                                                    5

Schedule 3—Amendment of the Child Care Act 1972                                     6

Child Care Act 1972                                                                                                    6

Schedule 4—Amendments relating to family allowance                                 9

Social Security Act 1991                                                                                             9

Schedule 5—Amendments relating to family tax payment                          11

Social Security Act 1991                                                                                           11

Schedule 6—Amendments relating to maternity allowances                      12

Social Security Act 1991                                                                                           12

Schedule 7—Amendments relating to parenting payment                          13

Social Security Act 1991                                                                                           13

Schedule 8—Consequential amendments of income tax law                      32

Income Tax Assessment Act 1936                                                                             32

Income Tax Rates Act 1986                                                                                       36

Medicare Levy Act 1986                                                                                            36

Schedule 9—Fringe benefits and youth allowance                                           38

Social Security Act 1991                                                                                           38

 



A Bill for an Act to implement A New Tax System by amending legislation as a consequence of the A New Tax System (Family Assistance) Act 1999, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 .

2   Commencement

             (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

             (2)  Schedule 1, item 3 of Schedule 2 and Schedules 3 to 8 commence, or are taken to have commenced, immediately after the commencement of:

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

                     (b)  Schedules 1, 2 and 3 of the A New Tax System (Compensation Measures Legislation Amendment) Act 1999 .

             (3)  Items 1, 2, 4 and 5 of Schedule 2 commence immediately before the day that is the payment commencement day for the purposes of the Child Care Payments Act 1997 .

             (4)  Schedule 9 commences on 1 January 2001.

3   Schedule(s)

                   Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4   Regulations

                   The Governor-General may make regulations providing for matters of a transitional nature in respect of the following:

                     (a)  the amendments made by this Act and the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ;

                     (b)  the enactment of the A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 .