Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 32AM

Scope

  (1)   This section applies if the Secretary is satisfied that:

  (a)   on a day (the determined circumstances day ) after the later of the consecutive years, circumstances determined in an instrument under subsection   (2) exist in relation to the individual, the individual's partner (if any) or both; and

  (b)   the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.

  (2)   The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph   (1)(a).

Trigger day is on or before exclusion day

  (3)   If the trigger day is on or before the exclusion day, the Secretary must determine that subsection   32AF(2) is taken not to apply to the individual.

Trigger day is after exclusion day

  (4)   If the trigger day is after the exclusion day, the Secretary must determine that subsection   32AF(2) ceases to apply to the individual on and from the trigger day.

Secretary's determinations--general

  (5)   A determination under subsection   (3) or (4):

  (a)   has effect in accordance with its terms; and

  (b)   is not a legislative instrument.

Trigger day for determined circumstances

  (6)   In this section:

"trigger day" means the later of:

  (a)   the determined circumstances day; and

  (b)   1   July of the income year the Secretary becomes aware of the existence of the determined circumstances.

Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3).