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6       Family Assistance and Child Support Legislation Amendment (Protecting Children) Bill 2018

Order of the day read for the further consideration of the bill in committee of the whole.

 

 

 

In the committee

Consideration resumed of Schedule 1, Part 2.

Debate resumed.

Question—That Schedule 1, Part 2 stand as printed—put.

The committee divided—

AYES, 35

Senators—

Abetz

Colbeck

Hume

Reynolds

Anning

Duniam

Leyonhjelm

Ruston

Bernardi

Fawcett

Macdonald

Ryan

Birmingham

Fierravanti-Wells

McGrath

Scullion

Brockman

Fifield

Molan

Smith

Burston

Georgiou

O’Sullivan

Stoker

Bushby*

Gichuhi

Paterson

Storer

Canavan

Griff

Patrick

Williams

Cash

Hanson

Payne

 

 

 

NOES, 33

Senators—

Bartlett

Gallacher

Martin

Rice

Bilyk

Hanson-Young

McAllister

Siewert

Brown

Hinch

McCarthy

Singh

Cameron

Keneally

McKim

Steele-John

Chisholm

Ketter

Moore

Sterle

Collins

Kitching

O’Neill

Urquhart*

Di Natale

Lines

Pratt

Watt

Dodson

Marshall

Rhiannon

Whish-Wilson

Farrell

 

* Tellers

Part agreed to.

Senator Pratt moved the following amendments together by leave:

Schedule 1 , item 40 , page 35 (line 5) , omit “ When amended tax assessment may ”, substitute “ Amended tax assessment to ”.

Schedule 1 , item 40 , page 35 (line 9) , omit “ may ”, substitute “ must ”.

Schedule 1 , item 40 , page 35 (line 16) to page 36 (line 6) , omit paragraphs 56 ( 2A )( a ) to (c), substitute:

                              (a)  the amendment to the tax assessment is made under item 5 of the table in subsection 170(1) of the Income Tax Assessment Act 1936 (amendment due to fraud or evasion); or

                              (b)  both of the following apply:

                                                  (i)   the parent ’s adjusted taxable income worked out as a result of the amended tax assessment is higher than the parent’s previous adjusted taxable income;

                                                 (ii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the parent unjustified financial hardship, having regard to the financial situation of the other parent; or

                               (c)  both of the following apply:

                                                  (i)   the parent satisfies the condition specified in subsection (2AA) in relation to the amended tax assessment;

                                                 (ii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the other parent unjustified financial hardship; or

                              (d)  all of the following apply:

                                                  (i)   the parent does not satisfy the condition specified in subsection (2AA) in relation to the amended tax assessment;

                                                 (ii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the other parent unjustified financial hardship;

                                                (iii)   the Registrar is satisfied that special circumstances exist.

(2AA)  A parent satisfies the condition in this subsection in relation to an amended tax assessment if the parent applied for the amendment of the tax assessment on or before:

                              (a)  the day by which the parent was required to lodge his or her income tax return for that year of income with the Commissioner of Taxation (taking into account any deferral under section 388-55 in Schedule 1 to the Taxation Administration Act 1953 ); or

                              (b)  the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation; or

                               (c)  the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in paragraph (a) or (b) because of circumstances beyond the knowledge or control of the parent .

Schedule  1 , item  42 , page 36 (after line 25) , after subsection  57 ( 7 ), insert:

  (7A)   However, the Registrar must not amend an administrative assessment of child support under subsection (7) unless:

                              (a)  the amendment to the tax assessment is made under item 5 of the table in subsection 170(1) of the Income Tax Assessment Act 1936 (amendment due to fraud or evasion); or

                              (b)  paragraph (a) of this subsection does not apply and the Registrar is satisfied that the amendment of the administrative assessment would not cause the parent unjustified financial hardship, having regard to the financial situation of the other parent.

Schedule  1 , page 36 (before line 26) , before item  43 , insert:

42A  Paragraph 58A(2)(b)

Repeal the paragraph, substitute:

                              (b)  all of the following apply:

                                                  (i)   paragraph (a) of this subsection does not apply;

                                                 (ii)   the amount subsequently ascertained, as mentioned in subparagraph (1)(b)(i), is higher than the amount that was determined under section 58;

                                                (iii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the parent unjustified financial hardship, having regard to the financial situation of the other parent; or

                            (ba)  all of the following apply:

                                                  (i)   paragraph (a) of this subsection does not apply;

                                                 (ii)   the later amount that the Registrar determines, as mentioned in subparagraph (1)(b)(ii), is higher than the earlier amount determined under section 58;

                                                (iii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the parent unjustified financial hardship, having regard to the financial situation of the other parent; or

42B  Paragraph 58A(2)(c)

Omit “neither paragraph (a) nor (b) applies”, substitute “none of paragraphs (a) to (ba) apply”.

Schedule 1 , item 43 , page 37 (lines 8 to 35) , omit paragraphs 58A ( 3B )( a ) and (b), substitute:

                              (a)  both of the following apply:

                                                  (i)   the parent’s adjusted taxable income worked out as a result of the amended tax assessment is higher than the amount determined under section 58;

                                                 (ii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the parent unjustified financial hardship, having regard to the financial situation of the other parent; or

                              (b)  all of the following apply:

                                                  (i)   the parent lodged his or her income tax return for that year of income with the Commissioner of Taxation on or before the day by which the parent was required to lodge the income tax return for that year (taking into account any deferral under section 388-55 in Schedule 1 to the Taxation Administration Act 1953 );

                                                 (ii)   the parent satisfies the condition specified in subsection (3BA) in relation to the amended tax assessment;

                                                (iii)   the Registrar is satisfied that the amendment of the administrative assessment would not cause the other parent unjustified financial hardship.

(3BA)  A parent satisfies the condition in this subsection in relation an amended tax assessment if:

                              (a)  the parent applied for the amendment of the tax assessment on or before the day by which the parent was required to lodge his or her income tax return for that year; or

                              (b)  the parent applied for the amendment of the tax assessment before the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation; or

                               (c)  the parent applied for the amendment of the tax assessment before the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in paragraph (a) or (b) because of circumstances beyond the knowledge or control of the parent; or

                              (d)  the parent did not apply for the amendment of the tax assessment on or before any of the days referred to in paragraph (a), (b) or (c), but the Registrar is satisfied that special circumstances exist.

Schedule  1 , page 39 (after line 7) , after item  43 , insert:

43A  At the end of Subdivision B of Division 7 of Part 5

Add:

58BA   Commissioner to inform Registrar of amended tax assessments

             If the assessment of a parent’s taxable income for a relevant year of income in relation to a child support period is amended (whether or not because of an objection, appeal or review), the Commissioner of Taxation must inform the Registrar of the amended assessment as soon as practicable after it is made.

Debate ensued.

Question—That the amendments be agreed to—put.

The committee divided—

AYES, 33

Senators—

Bartlett

Gallacher

Martin

Rice

Bilyk

Hanson-Young

McAllister

Siewert

Brown

Hinch

McCarthy

Singh

Cameron

Keneally

McKim

Steele-John

Chisholm

Ketter

Moore

Sterle

Collins

Kitching

O’Neill

Urquhart*

Di Natale

Lines

Pratt

Watt

Dodson

Marshall

Rhiannon

Whish-Wilson

Farrell

 

 

 

NOES, 34

Senators—

Abetz

Colbeck

Hume

Payne

Anning

Duniam

Leyonhjelm

Reynolds

Bernardi

Fawcett

Macdonald

Ruston

Birmingham

Fierravanti-Wells

McGrath

Ryan

Brockman

Fifield

Molan

Scullion

Burston

Georgiou

O’Sullivan

Smith

Bushby*

Gichuhi

Paterson

Stoker

Canavan

Griff

Patrick

Storer

Cash

Hanson

 

* Tellers

Question negatived.

Bill agreed to and reported without amendment.

 

 

 

On the motion of the Minister for International Development and the Pacific (Senator Fierravanti-Wells) the report from the committee was adopted and the bill read a third time.