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Schedule 1—Amendments

Schedule 1 Amendments

   

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

1  At the end of section 84

Add:

             (3)  The debt is not to be deducted from instalments of family tax benefit to which the person is entitled if a declaration under section 105C or 109AA is in force in relation to a determination of the Secretary under paragraph (2)(a) of the amount of the deduction (family tax benefit to continue until internal review complete).

2  After section 105B

Insert:

105C   Secretary may continue payment pending outcome of review under section 105

             (1)  If:

                     (a)  a determination is made under paragraph 84(2)(a) of the amount of a deduction that is to be made from instalments of family tax benefit (deduction from instalments of family tax benefit to recover debts); and

                     (b)  the determination is reviewed under section 105;

the Secretary must declare that the payment of instalments of family tax benefit is to continue pending the determination of the review as if the determination under paragraph 84(2)(a) had not been made.

             (2)  A declaration under subsection (1) must be by notice in writing.

             (3)  While a declaration under subsection (1) is in force in relation to instalments of family tax benefit, the family assistance law (other than this Part) applies in relation to the instalments as if no determination had been made under paragraph 84(2)(a) in relation to the instalments.

             (4)  A declaration under subsection (1) in relation to a determination under paragraph 84(2)(a):

                     (a)  takes effect on the day on which it is made or on such earlier day (if any) as is specified in the declaration; and

                     (b)  ceases to have effect:

                              (i)  if a decision (the review decision ) is made by the Secretary on the review of the determination—at the end of the period of 13 weeks beginning on the day the review decision is made, or on such earlier day (if any) within that 13 weeks period as is specified by the Secretary; or

                             (ii)  if the declaration is revoked by the Secretary—on the day the declaration is revoked.

3  After section 109A

Insert:

109AA  Secretary may continue payment pending outcome of application for review

             (1)  If:

                     (a)  a determination is made under paragraph 84(2)(a) of the amount of a deduction that is to be made from instalments of family tax benefit (deduction from instalments of family tax benefit to recover debts); and

                     (b)  an application for review of the determination is made under section 109A;

the Secretary must declare that the payment of instalments of family tax benefit is to continue pending the determination of the review as if the determination under paragraph 84(2)(a) had not been made.

             (2)  A declaration under subsection (1) must be by notice in writing.

             (3)  While a declaration under subsection (1) is in force in relation to instalments of family tax benefit, the family assistance law (other than this Part) applies in relation to the instalments as if no determination had been made under paragraph 84(2)(a) in relation to the instalments.

             (4)  A declaration under subsection (1) in relation to a determination under paragraph 84(2)(a):

                     (a)  takes effect on the day on which it is made or on such earlier day (if any) as is specified in the declaration; and

                     (b)  ceases to have effect:

                              (i)  if the application under section 109A is withdrawn—on the day the application is withdrawn; or

                             (ii)  if a decision (the review decision ) is made by the Secretary on the review of the determination—at the end of the period of 13 weeks beginning on the day the review decision is made, or on such earlier day (if any) within that 13 weeks period as is specified by the Secretary; or

                            (iii)  if the declaration is revoked by the Secretary—on the day the declaration is revoked.

Social Security Act 1991

4  At the end of subsection 1231(2)

Add:

               ; or (c)  a declaration under subsection 131(1A) of the Administration Act is in force in relation to a determination of the Secretary under subsection (1A) of the amount of the deduction (social security payment to continue, and arrears to be paid, until internal review complete).

Social Security (Administration) Act 1999

5  Section 131(heading)

Omit “ application for ”.

6  After subsection 131(1)

(1A) If:

                     (a)  a determination is made under subsection 1231(1A) of the 1991 Act of the amount of a deduction that is to be made from:

                              (i)  any social security payment; or

                             (ii)  any payment of arrears of a social security payment; and

                     (b)  the determination is reviewed under this Part (whether on the application of a person under section 129 or otherwise);

the Secretary must declare that the payment of the social security payment or arrears is to continue pending the determination of the review as if the determination under subsection 1231(1A) of the 1991 Act had not been made.

7  Subsection 131(3)

After “subsection (1)”, insert “or (1A)”.

8  After subsection 131(4)

Insert:

          (4A)  While a declaration under subsection (1A) is in force in relation to a social security payment, or a payment of arrears of a social security payment, the social security law (other than this Part) applies in relation to the payment as if no determination had been made under subsection 1231(1A) of the 1991 Act in relation to the payment.

9  After subsection 131(5A)

Insert:

          (5B)  A declaration under subsection (1A) in relation to a determination under subsection 1231(1A) of the 1991 Act:

                     (a)  takes effect on the day on which it is made or on such earlier day (if any) as is specified in the declaration; and

                     (b)  ceases to have effect:

                              (i)  if the declaration is made on the basis of an application for review and the application is withdrawn—on the day the application is withdrawn; or

                             (ii)  if a decision (the review decision ) is made by the Secretary on the review of the determination—at the end of the period of 13 weeks beginning on the day the review decision is made, or on such earlier day (if any) within that 13 weeks period as is specified by the Secretary; or

                            (iii)  if the declaration is revoked by the Secretary—on the day the declaration is revoked.

10  Application

(1)       The amendments made by this Schedule apply in relation to social security payments, and payments of arrears of social security payments, under the Social Security Act 1991 made on or after the commencement of this Schedule (even if a determination under subsection 1231(1A) of the Act has been made in relation to the payments before the commencement of this Schedule).

(2)       The amendments made by this Schedule apply in relation to payments of instalments of family tax benefit under the A New Tax System (Family Assistance)(Administration) Act 1999 made on or after the commencement of this Schedule (even if a determination under paragraph 84(1)(a) of the Act has been made in relation to the instalments before the commencement of this Schedule).