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Family Assistance and Other Legislation Amendment Bill 2012

Schedule 6 Other amendments

   

A New Tax System (Family Assistance) Act 1999

1  Subsection 21(1A)

Repeal the subsection, substitute:

When individual satisfies this subsection

          (1A)  An individual satisfies this subsection if:

                     (a)  the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991 ; and

                     (b)  either:

                              (i)  the individual is in Australia; or

                             (ii)  the individual is temporarily absent from Australia for a period not exceeding 13 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

2  Before subsection 21(2)

Insert:

Exception

3  Paragraph 31(3)(a)

After “study”, insert “or studying overseas full-time”.

4  Application—item 3

The amendment made by item 3 applies in relation to deaths occurring on or after the commencement of that item.

5  Paragraph 32(2)(b)

Repeal the paragraph, substitute:

                     (b)  apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection 31(2) extends over 2 income years;

6  Application—item 5

The amendment made by item 5 applies in relation to deaths occurring on or after the commencement of that item.

7  Subsections 61A(1) and (2)

Repeal the subsections, substitute:

Parents of FTB children

             (1)  The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

                     (a)  the FTB child turned 4 in the income year; and

                     (b)  on the applicable day:

                              (i)  the child is an FTB child of the individual; and

                             (ii)  the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and

                     (c)  the individual, or the individual’s partner, is a parent of the child on the last day of the income year.

Other FTB recipients

             (2)  The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

                     (a)  the FTB child turned 4 in the income year; and

                     (b)  on the applicable day:

                              (i)  the child is an FTB child of the individual; and

                             (ii)  the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and

                     (c)  the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and

                     (d)  neither the individual, nor the individual’s partner, is a parent of the child on the last day of the income year.

Exception—health checks

          (2A)  However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:

                     (a)  at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:

                              (i)  the FTB child meets the health check requirement (see subsection (4));

                             (ii)  the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);

                            (iii)  the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);

                            (iv)  special circumstances exist in relation to the individual or the individual’s partner (or both) that make it inappropriate for the individual, and the individual’s partner, to arrange for the FTB child to meet the health check requirement; and

                     (b)  at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.

8  Subsection 61A(3) (heading)

Repeal the heading, substitute:

Death of the FTB child

9  Subsection 61A(3)

Omit “However, subsection (1) or (2) does”, substitute “Subsections (1), (2) and (2A) do”.

10  Application—items 7, 8 and 9

The amendments made by items 7, 8 and 9 apply in relation to an individual’s eligibility for FTB Part A supplement in the 2012-13 income year and later income years.

11  Subsection 63(4) (table item 2)

Omit “clause 30”, substitute “clauses 30 and 31A”.

12  Paragraph 65(2)(a)

After “study”, insert “or studying overseas full-time”.

13  Application—item 12

The amendment made by item 12 applies in relation to deaths occurring on or after the commencement of that item.

14  At the end of subparagraph 108(1)(c)(ii)

Add “and”.

15  After paragraph 108(1)(c)

Insert:

                     (d)  subsection (1A) does not apply in relation to the individual;

16  After subsection 108(1)

Insert:

Cases involving members of a couple

          (1A)  If:

                     (a)  the Secretary pays a clean energy advance to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section 103 and where the amount of the advance is not worked out under subsection 105(6); and

                     (b)  the decision day (see subsection 105(1)) is before 1 July 2013; and

                     (c)  on the decision day, the individual is a member of a couple; and

                     (d)  on a day (the trigger day ) after the decision day and before 1 July 2013, the individual’s circumstances change; and

                     (e)  the individual is entitled to a further payment of clean energy advance in accordance with an instrument made under subsection (1B);

then the amount of the individual’s further clean energy advance is worked out in accordance with an instrument made under subsection (1B) (which may be nil).

          (1B)  The Minister may, by legislative instrument:

                     (a)  specify the circumstances in which individuals are entitled to further payments of clean energy advances for the purposes of subsection (1A); and

                     (b)  specify a method for working out the amount of further clean energy advances for the purposes of subsection (1A).

17  Subsection 108(2) (heading)

Repeal the heading.

18  Paragraph 108(2)(a)

Omit “(the original payment )”.

19  Paragraph 108(2)(c)

After “on a day”, insert “(the trigger day )”.

20  Clause 24G of Schedule 1 (method statement, after step 1)

Insert:

Step 1A. Work out the individual’s above base clean energy supplement amount for the maintenance income using clause 24HA.

21  After clause 24H of Schedule 1

Insert:

24HA   How to work out an individual’s above base clean energy supplement amount

                   The individual’s above base clean energy supplement amount for the maintenance income is the difference between:

                     (a)  the individual’s clean energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and

                     (b)  the individual’s clean energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF) for those children (assuming that the individual’s Part A rate were calculated under Part 3).

22  Clause 24L of Schedule 1 (formula)

Repeal the formula, substitute:

23  Clause 24N of Schedule 1 (method statement, after step 4)

Insert:

Step 4A. Work out the individual’s clean energy supplement amount for the maintenance income using clause 24RA.

24  After clause 24R of Schedule 1

Insert:

24RA   How to work out an individual’s clean energy supplement amount

                   The individual’s clean energy supplement amount for the maintenance income is the individual’s clean energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.

25  Application—items 20 to 24

The amendments made by items 20 to 24 apply in relation to the 2013-14 income year and later income years.

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

26  After subsection 21(1)

Insert:

          (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).

27  Application—item 26

The amendment made by item 26 applies in relation to determinations made on or after the commencement of that item.

28  Paragraph 65J(2)(a)

After “108(1)”, insert “, (1A)”.

29  Subsection 93A(6) (paragraph (a) of the definition of family assistance payment )

Repeal the paragraph, substitute:

                     (a)  a payment of family tax benefit, baby bonus, child care benefit or family tax benefit advance; or

30  Subsection 107(3B)

Omit “subsection 61A(1) or (2)”, substitute “subsections 61A(1), (2) and (2A)”.

31  Paragraph 109D(4)(e)

Omit “subsection 61A(1) or (2)”, substitute “subsections 61A(1), (2) and (2A)”.

32  Paragraph 109E(3)(e)

Omit “subsection 61A(1) or (2)”, substitute “subsections 61A(1), (2) and (2A)”.

Social Security Act 1991

33  Paragraph 1061ZK(4)(b)

Repeal the paragraph, substitute:

                     (b)  the person’s daily rate of family tax benefit consists of, or includes, a Part A rate calculated under Part 2 or 3A of Schedule 1 to the Family Assistance Act that is greater than nil (disregarding reductions (if any) under clause 5 of that Schedule); and