Commonwealth Numbered Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE AND RELATED MEASURES) ACT 2000 NO. 45, 2000 - SCHEDULE 5

1 Definitions

(1) In this Schedule, unless the contrary intention appears:

(a)

family allowance; or

(b)

family tax payment; or

(c)

parenting payment in the nature of non-benefit PP (partnered);

(2) Any organisation that, immediately before 1 July 2000, was an approved care organisation for the purposes of the Social Security Act 1991 is taken to have been approved under section 20 of the Family Assistance Act, with effect from that date , as an approved care organisation, for the purposes of the latter Act.
(3) For the purposes of this Part, an individual or an approved care organisation is taken to be receiving payments of family benefit under the Social Security Act 1991 from the earliest date on which such payments are payable to the individual or to the organisation, as the case requires, even if the first instalment of that benefit is not paid until a later day.

2 Individuals receiving family benefit treated as having lodged effective claim for family tax benefit by instalment

(1) If, immediately before 1 July 2000, an individual was receiving family benefit, then, with effect from that date, that individual is taken, subject to items 4 and 5, to have made an effective claim for family tax benefit by instalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
(2) If, before 1 July 2000, an individual receiving family benefit had provided bank account details for the purposes of making the claim for, or receiving, such benefits, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).

3 Approved care organisations receiving family allowance treated as having lodged effective claim for family tax benefit by instalment

(1) If, immediately before 1 July 2000, an approved care organisation was receiving family allowance, then, with effect from that date, that organisation is taken, subject to item 5, to have made an effective claim for family tax benefit by instalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
(2) If, before 1 July 2000, the organisation had provided bank account details for the purposes of making the claim for, or receiving, such family allowance payments, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).

4 Special rules relating to outstanding TFN requirements

If:

(a)

an individual has been requested, before 1 July 2000, under section 75 of the Social Security (Administration) Act 1999 , to provide a tax file number in relation to a claim for, or the receipt of, family benefit; and

(b)

the individual has not, before that date, provided that tax file number; and

(c)

as at 1 July 2000, less than 28 days have elapsed since the request to provide that number;

(d)

the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to provide that tax file number was made; and

(e)

the requirement to provide that tax file number is taken to have been made, at the time when it was made, under section 26 of the Family Assistance Administration Act as so amended and as so in force.

5 Special rules relating to outstanding bank account requirements

If:

(a)

an individual or an approved care organisation has been requested, before 1 July 2000, under section 55 of the Social Security (Administration) Act 1999 to nominate a bank account into which family benefit can be paid; and

(b)

the individual or organisation has not, before that date, nominated a bank account; and

(c)

as at 1 July 2000, less than 28 days have elapsed since the request to nominate an account;

(d)

the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to nominate a bank account was made; and

(e)

the requirement to nominate a bank account is taken to have been made, at the time when it was made, under section 26A of the Family Assistance Administration Act as so amended and as so in force.

6 The making of determinations

(1) On, or as soon as practicable after, 1 July 2000, the Secretary will assess the eligibility for family tax benefit by instalment of each individual, and each approved care organisation, that is taken to have lodged an effective claim.
(2) If, for the purposes of making a determination under section 16 of the Family Assistance Administration Act as amended by this Act in relation to an individual or approved care organisation to which subitem (1) refers:

(a)

the Secretary has, before 1 July 2000, sought from an individual or an approved care organisation any information necessary for the purposes of making such a determination; and

(b)

that information has not been provided;

(3) For the avoidance of doubt, such a determination does not prevent an individual or organisation that later provides information as required by the Secretary from claiming under the Family Assistance Administration Act as so amended:

(a)

family tax benefit by instalment when that information is so provided; and

(b)

family tax benefit for the past period between 1 July 2000 and the time when a determination of entitlement to family tax benefit by instalment is made.

7 Directions concerning payments to third parties

8 Instalment periods

(1) If:

(a)

an individual or an approved care organisation was receiving family benefit by way of family allowance or family tax payment immediately before 1 July 2000; and

(b)

that individual or organisation received, or last received, a payment of that family allowance or family tax payment in respect of a period commencing less than 14 days before 1 July 2000; and

(c)

the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual or organisation to family tax benefit with effect from that day;

(d)

the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of family benefit; and

(e)

instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.

(2) If:

(a)

an individual was not receiving family benefit by way of family allowance immediately before 1 July 2000 but was receiving family benefit by way of non-benefit PP (partnered) immediately before that date; and

(b)

that individual received, or last received, a payment of that non-benefit PP (partnered) in respect of a period commencing less than 14 days before 1 July 2000; and

(c)

the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual to family tax benefit with effect from that day;

(d)

the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of non-benefit PP (partnered); and

(e)

instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.

9 Claims for family benefit that are undetermined as at 1 July 2000

(1) If:

(a)

before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment; and

(b)

that claim was not determined before that date; and

(c)

the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;

(d)

the social security law as so in force had continued in force; and

(e)

the claim related only to the period preceding 1 July 2000.

(2) If:

(a)

before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment in anticipation of becoming qualified for that benefit; and

(b)

the claim was not determined by that date; and

(c)

the person does not become qualified for the relevant family benefit before 1 July 2000;

(3) If:

(a)

before 1 July 2000, a person has lodged a claim for parenting payment; and

(b)

the claim has not been determined before that date; and

(c)

the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;

(d)

the claim is to be determined under the social security law as in force before 1 July 2000 as if the law as so in force had continued: and

(e)

if parenting payment would be paid under the law as so in force at the rate applicable for non-benefit PP (partnered)—the claim is to be determined as if it related only to the period preceding 1 July 2000.

(4) If:

(a)

before 1 July 2000, a person lodged a claim for parenting payment in anticipation of becoming qualified for that payment; and

(b)

the claim was not determined by that date; and

(c)

the person does not become qualified for parenting payment before 1 July 2000; and

(d)

if the person were to become qualified for parenting payment on or after that date—it would be parenting payment in the nature of non-benefit PP

(partnered)

and not some other form of parenting payment;

10 Certain claims for family benefit will be admitted on or after 1 July 2000

(1) In this item:

(2) If:

(a)

a person did not make a claim for family benefit before 1 July 2000; and

(b)

but for the amendment of the social security law with effect from 1 July 2000, if the person had made such a claim after that date, the backdated claim period would have extended back to the occurrence of a particular event before that date;

(c)

the person may make such a claim on or after 1 July 2000 as if those amendments had not been made; and

(d)

the claim can be dealt with in so far as the backdated claim period would permit a claim in respect of a period before 1 July 2000.

11 Transfer of claims for maternity allowance or maternity immunisation allowance from social security law to family assistance law

(1) If:

(a)

a person claims maternity allowance or maternity immunisation allowance under the social security law before 1 July 2000; and

(b)

the claim has not been determined as at that date;

(2) If a person purports to claim maternity allowance or maternity immunisation allowance under the social security law on or after 1 July 2000, that claim is to be treated as if it were a claim for MAT or MIA, as the case requires, under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the social security law.
(3) A person who has been paid maternity allowance or maternity immunisation allowance under the social security law in respect of a particular child cannot claim MAT or MIA for the same child under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act.

12 Applications for family benefit, maternity allowance or maternity immunisation allowance made after 1 July 2000 on behalf of another person

(1) If:

(a)

an amount of family benefit is payable to a person; and

(b)

the person dies before receiving that amount; and

(c)

another person applies, on or after 1 July 2000, to receive the amount; and

(d)

the application is made:

(i)

within 26 weeks after the first person's death; or

(ii)

within such further period as is allowed by the Secretary in the special circumstances of the case;

(2) If:

(a)

an amount of maternity allowance or maternity immunisation allowance claimed under the social security law is payable to a person in respect of a particular child; and

(b)

the person dies before receiving that amount; and

(c)

another person applies, on or after 1 July 2000, to receive the amount; and

(d)

the application is made:

(i)

within 26 weeks after the first person's death; or

(ii)

within such further period as is allowed by the Secretary in the special circumstances of the case;

(3) If the Secretary pays an amount under subitem (1) in respect of family benefit of a particular kind claimed under the social security law, the Commonwealth has no further liability to any person in respect of family benefit of that kind under the social security law or in respect of any family benefit of a like kind under the family assistance law.
(4) If the Secretary pays an amount under subitem (2) in respect of a particular child, the Commonwealth has no further liability to any person in respect of maternity allowance or maternity immunisation allowance under the social security law, or in respect of MAT or MIA under the family assistance law, in respect of that child.
(5) For the purpose of Part 5 of the Family Assistance Administration Act, a decision of the Secretary under subitem (1) or (2) has effect as if it were a decision of an officer under the family assistance law.

13 Claims for advance payment under Social Security Law

(1) If:

(a)

an individual had, under section 864A of the Social Security Act 1991 as in force before 1 July 2000, requested a family allowance advance in respect of an advance period, within the meaning of that Act, that ended before 1 July 2000, and all subsequent advance periods; and

(b)

that request had been granted;

(c)

it were a grant made under section 33 of the Family Assistance Administration Act as amended by this Act; and

(d)

it related not to qualification for family allowance advance but rather to an entitlement to family tax benefit advance in relation to the individual's family tax benefit as determined by the Secretary in accordance with item 6.

(2) For the avoidance of doubt, an individual who is treated, by virtue of the operation of subitem (1), as having made and been granted a request under section 33 of the Family Assistance Administration Act as amended by this Act, may on 1 July 2000, or at any time after that date, withdraw the request in so far as it is treated as relating to standard advance periods within the meaning of that Act as so amended for which the individual has not been paid a family tax benefit advance.

14 Saving provision relating to information collection

(a)

family benefit, or maternity allowance or maternity immunisation allowance claimed under the social security law, is payable to a person; and

(b)

the Secretary decides, on or after 1 July 2000, to seek further information in relation to the benefit or allowance;

15 Portability

(1) If:

(a)

immediately before 1 July 2000, an individual

(i)

is receiving family benefit in the nature of family allowance in respect of another individual; or

(ii)

is receiving family benefit in the nature of parenting payment because the individual has a PP child; and

(b)

the person in respect of whom, or because of whom, that benefit is received (the child ) is absent from Australia immediately before that date because:

(i)

having left Australia, the child has not returned before that date; or

(ii)

having been born outside Australia, the child has not subsequently come to Australia before that date;

(2) In determining whether the period of absence of the child extends for 3 years beginning on the first day of the child's absence:

(a)

any return or coming to Australia before 1 July 2000 that would have been disregarded under the Social Security Act 1991 as in force before that date had that Act as so in force continued unamended after that date is to be disregarded for the purposes of subitem (1); and

(b)

any return or coming to Australia on or after 1 July 2000 that would have been disregarded under section 24 of the Family Assistance Act as amended by this Act if that section were to have applied to the person is also to be disregarded for the purposes of that subitem.

(3) If:

(a)

the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and

(b)

an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia occurring after 26 weeks and after the individual becomes so entitled;

(4) If:

(a)

the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and

(b)

the child comes to Australia; and

(c)

the child leaves Australia less than 26 weeks after coming to Australia; and

(d)

an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia referred to in paragraph (c) after the individual becomes so entitled;

16 Lump sum bereavement payments for certain persons receiving non-benefit PP (partnered) at death of child

(1) If:

(a)

a child died less than 4 weeks before 1 July 2000; and

(b)

at the time of the child's death, the child was the only PP child of a person; and

(c)

under section 512A of the Social Security Act 1991 as in force immediately before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive that parenting payment for the period of 4 weeks that starts on the day following the day of the child's death;

(d)

continues to be payable as if section 512A of that Act as so in force had not been repealed but had so provided; and

(e)

is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.

(2) For the purposes of Part 4 of the Social Security (Administration) Act 1999 , a decision made for the purposes of section 512A of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.

17 Lump sum bereavement payments for certain persons receiving family tax payment at death of child

(1) If:

(a)

a child died less than 4 weeks before 1 July 2000; and

(b)

at the time of the child's death, a person was receiving family tax payment in respect of that child or of children including that child; and

(c)

under section 900AZZC of the Social Security Act 1991 as in force before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive family tax payment for the period of 4 weeks that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;

(d)

continues to be payable to the person as if section 900AZZC of that Act as so in force had not been repealed but had so provided; and

(e)

is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.

(2) For the purposes of Part 4 of the Social Security (Administration) Act 1999 , a decision made for the purposes of section 900AZZC of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.

18 Lump sum bereavement payments for certain persons receiving family allowance at death of child

(1) If:

(a)

a child died before 1 July 2000; and

(b)

at the time of the child's death a person was receiving family allowance in respect of that child or of children including that child; and

(c)

under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as in force before 1 July 2000, if those Subdivisions had continued in force after that date, the person would, but for this item, have qualified to continue to receive family allowance for a period (the bereavement period ) that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;

(d)

continues to be payable to the person as if that Subdivision of that Act as so in force had not been repealed but had so provided; and

(e)

is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.

(2) For the purposes of Part 4 of the Social Security (Administration) Act 1999 , a decision under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.

19 Set-offs

(1) If:

(a)

a child dies before 1 July 2000; and

(b)

before the Secretary learns of the death of the child, an individual has begun to receive family tax benefit in respect of the child in accordance with a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of any period after 30 June 2000;

(2) If the person continued to receive non-benefit PP (partnered) after 30 June 2000 in respect of the deceased child—the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 16 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(3) If the person continued to receive family tax payment after 30 June 2000 and the rate of the payment was attributable, in whole or in part, to the deceased child—the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 17 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(4) If the person continued to receive family allowance after 30 June 2000 and the rate of the allowance was attributable, in whole or in part, to the deceased child—the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 18 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).

20 Bereavement payments in relation to the death of a recipient

(1) Despite the repeal of section 513A of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for parenting payment in respect of a child who has died, for a period of 13 weeks after the death of that child.
(2) For the purposes of subitem (1), section 513A of the Social Security Act 1991 as so continued in force has effect as if the reference in the section to the amount of parenting payment that would have been payable includes a reference to any lump sum that would have been payable because of the operation of item 16.
(3) Despite the repeal of section 900 of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for family allowance in respect of a child who has died, for a period of 13 weeks after the death of that child.
(4) For the purposes of subitem (3), section 900 of the Social Security Act 1991 as so continued in force has effect as if the reference:

(a)

in subsection (1) of that section to the sum of the amounts referred to in paragraphs (f), (g) and (h) of that subsection; and

(b)

in subsection (2) of that section to the sum of the amounts referred to in paragraphs (e), (f) and (g) of that subsection;

(5) For the purposes of Part 4 of the Social Security (Administration) Act 1999 , a decision made for the purposes of section 513A, or section 900, of the Social Security Act 1991 as continued in force for the purposes of this item has effect as if it were a decision of an officer under the social security law.

21 Provision of TFNs in certain circumstances under Social Security Act 1991 taken to be provision under Family Assistance Administration Act

If the tax file number of an individual has been provided to the Secretary:

(a)

by the individual; or

(b)

by the partner of the individual; or

(c)

by the Commissioner of Taxation on the authority of the individual;

22 Saving provision—Part A rate of family tax benefit for families with children not subject to family allowance income test

(1) This item applies to an individual who, immediately before 1 July 2000:

(a)

was receiving family allowance under the Social Security Act 1991 in respect of a child; and

(b)

by virtue of the operation of subclause 52(2) or 53(2) of Schedule 1A to that Act—did not have to satisfy the requirements of paragraph 838(1)(c) of that Act in order to be qualified for family allowance for that child; and

(c)

was also receiving either carer allowance or double orphan pension under that Act in respect of that child.

(2) If, on or after 1 July 2000, an individual to whom this item applies has at least one FTB child in relation to whom the individual continues to receive either carer allowance or double orphan pension under the Social Security Act 1991 , the Part A rate of family tax benefit payable under the Family Assistance Act as amended by this Act to the individual from time to time on or after that date is a rate equal to:

(a)

unless paragraph (b) applies—the Part A rate of family tax benefit that would be payable to the individual under that Act as so amended; or

(b)

if the rate referred to in paragraph (a) is less than the rate (the saved rate ) that would have been the individual's minimum family allowance rate under the Social Security Act 1991 immediately before 1 July 2000 if that rate were worked out having regard only to those FTB children of the individual in respect of whom the individual continues to receive either carer allowance or double orphan pension under that Act—the saved rate.

(3) If, at any time, an individual begins to receive a Part A rate of family tax benefit calculated in accordance with paragraph (2)(a), the person ceases, with effect from that time, to have any entitlement, at any time thereafter, to a Part A rate of family tax benefit at the saved rate.