Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Minerals Resource Rent Tax Repeal and Other Measures Bill 2013

Schedule 9 Repeal of schoolkids bonus

Part 1 Amendments

A New Tax System (Family Assistance) Act 1999

1  Subsection 3(1) (definition of bonus test day )

Repeal the definition.

2  Subsection 3(1) (definition of current education period )

Repeal the definition.

3  Subsection 3(1) (paragraph (f) of the definition of family assistance )

Omit “supplement; or”, substitute “supplement.”.

4  Subsection 3(1) (paragraph (g) of the definition of family assistance )

Repeal the paragraph.

5  Subsection 3(1) (paragraph (ba) of the definition of FTB child )

Repeal the paragraph.

6  Subsection 3(1) (definition of previous education period )

Repeal the definition.

7  Subsection 3(1) (definition of primary school amount )

Repeal the definition.

8  Subsection 3(1) (definition of relevant schoolkids bonus child )

Repeal the definition.

9  Subsection 3(1) (definition of schoolkids bonus )

Repeal the definition.

10  Subsection 3(1) (definition of secondary school amount )

Repeal the definition.

11  Division 1A of Part 3

Repeal the Division.

12  Division 1A of Part 4

Repeal the Division.

13  Clause 2 of Schedule 4 (table items 17AB and 17AC)

Repeal the items.

14  Subclause 3(1) of Schedule 4 (table items 17AB and 17AC)

Repeal the items.

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

15  Division 2A of Part 3

Repeal the Division.

16  Paragraph 66(1)(ba)

Repeal the paragraph.

17  Paragraph 71(1)(a)

Omit “, single income family supplement or schoolkids bonus”, substitute “or single income family supplement”.

18  Subsection 93A(6) (paragraph (ab) of the definition of family assistance payment )

Repeal the paragraph.

19  Section 219TA (paragraph (ca) of the definition of relevant benefit )

Repeal the paragraph.

20  Subsection 221(5)

Repeal the subsection.

Income Tax Assessment Act 1997

21  Section 11-15 (table item headed “family assistance”)

Omit:

schoolkids bonus..................................................................

52-150

22  Section 52-150

Omit “, ETR payment or schoolkids bonus”, substitute “or ETR payment”.

Social Security (Administration) Act 1999

23  Subdivision DG of Division 5 of Part 3B

Repeal the Subdivision.

Part 2 Saving provisions

24  Saving provisions

(1)       If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.

(2)       Despite the amendment made by item 22, section 52-150 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to payments of schoolkids bonus made before, on or after that commencement.

(3)       Despite the amendment made by item 23, Subdivision DG of Division 5 of Part 3B of the Social Security (Administration) Act 1999 , as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to payments of schoolkids bonus made before, on or after that commencement.

(4)       In this item:

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

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