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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999

Table of Provisions

PART 1--PRELIMINARY

  • 1 Short title  
  • 2 Commencement  
  • 2A Norfolk Island  

PART 2--INTERPRETATION

PART 3--PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

Division 1--Family tax benefit

Subdivision A--Making claims
  • 5 Need for a claim  
  • 6 Who can claim  
  • 7 How to claim  
  • 7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective  
  • 8 Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective  
  • 8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective  
  • 9 Restrictions on claims for payment of family tax benefit by instalment  
  • 10 Restrictions on claims for payment of family tax benefit for a past period  
  • 11 Restrictions on bereavement claims  
  • 12 Claim may be withdrawn or varied  
    • Subdivision B--Determination of claims etc
  • 13 Secretary must determine claim  
  • 14 Restriction on determining claim where income tax assessment not made  
  • 14A Restriction on determining claim where income tax return not lodged  
  • 15 Restriction on determining claim where tax file number not provided etc.  
  • 15A Restriction on determining claim where bank account details not provided  
  • 15B Deferral of determination of early claims  
  • 16 Determination of instalment entitlement claim  
  • 17 Determination of past period entitlement claim  
  • 18 Determination of bereavement entitlement claim  
  • 19 Determination that no entitlement  
  • 20 Determination of rate may be based on estimate, indexed estimate or indexed actual income  
  • 20A Indexed estimates  
  • 20B Indexed actual incomes  
  • 20C Indexed estimates and indexed actual incomes of members of couples  
  • 21 When determination is in force  
  • 22 Notice of determination  
  • 23 Payment of family tax benefit by instalment  
  • 24 Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual  
  • 24A Other payments of family tax benefit  
  • 25 Obligation to notify change of circumstances  
  • 25A Secretary's power to approve a manner of notification  
  • 26 Secretary's power to request tax file numbers  
  • 26A Secretary's power to require bank account details  
    • Subdivision C--Variation of determinations
  • 27 Variation of instalment and past period determinations where failure to provide tax file number  
  • 27A Variation of instalment entitlement determination where failure to provide bank account details  
  • 28 Variation of instalment and past period entitlement determinations where income tax return not lodged  
  • 28AA Effect of section 28 on newborn upfront payment of family tax benefit  
  • 28A Variation of instalment entitlement determination where estimate of an amount is not reasonable  
  • 28B Variation of instalment entitlement determination where claim made for another payment type  
  • 29 Variation of instalment entitlement determination where failure to provide information  
  • 30 Variation of instalment entitlement determination where failure to notify change of address  
  • 30A Variation of instalment entitlement determination where failure to notify claimant's departure from Australia  
  • 30B Variation of instalment entitlement determination where failure to notify FTB or regular care child's departure from Australia  
  • 31 Variation of instalment entitlement determination to reflect changes in eligibility  
  • 31A Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates  
  • 31B Variation of instalment entitlement determination to reflect revised maintenance income estimates  
  • 31C Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income  
  • 31D Variation of instalment entitlement determination to reflect indexation of adjusted taxable income  
  • 31E Continuous adjustment of daily rate of family tax benefit  
  • 32 Notice of variation of determination  
    • Subdivision CA--Non-payment of family tax benefit for non-lodgment of tax returns
  • 32AA Non-payment of family tax benefit for non-lodgment of tax returns  
  • 32AB Prohibited periods for claimant  
  • 32AC Prohibited periods for relevant partner  
  • 32AD Prohibited periods for new partner  
  • 32AE Non-entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)  
  • 32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit  
    • Subdivision CB--Non-entitlement to FTB on estimated income basis
  • 32AF Non-entitlement to FTB on estimated income basis--review of income during 2 consecutive income years  
  • 32AG Exception--greater than nil rate of FTB for later income year  
  • 32AH Exception--resumption of eligibility for FTB  
  • 32AI Exception--income support payments  
  • 32AJ Exception--new FTB child  
  • 32AK Exception--couple separates  
  • 32AL Exception--special circumstances  
  • 32AM Exception--determined circumstances  
    • Subdivision D--FTB reconciliation conditions
  • 32A FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions  
  • 32B When FTB reconciliation conditions are satisfied  
  • 32C Relevant reconciliation time--first individual must lodge tax return  
  • 32D Relevant reconciliation time--no separation of couple and partner must lodge tax return  
  • 32E Relevant reconciliation time--couple separates during next income year and partner must lodge tax return  
  • 32F Relevant reconciliation time--couple separates after end of next income year and partner must lodge tax return  
  • 32J Relevant reconciliation time--individual not required to lodge an income tax return  
  • 32M Relevant reconciliation time--target foreign income, tax free pension/benefit or child maintenance expenditure  
  • 32N Relevant reconciliation time--individual has maintenance income  
  • 32P Relevant reconciliation time--individual not member of a couple, no maintenance income etc.  
  • 32Q Relevant reconciliation time--individual covered by determination made by the Secretary  

Division 2--Payment of family tax benefit advances

Subdivision A--Request for family tax benefit advance

Division 3--Stillborn baby payment

  • 36 Need for a claim  
  • 37 Who can claim  
  • 38 How to claim  
  • 38A Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective  
  • 38B Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective  
  • 39 Restrictions on claiming  
  • 40 Claim may be withdrawn  
  • 41 Secretary must determine claim  
  • 41A Restriction on determining claim where tax file number not provided etc.  
  • 42 Determination of "normal circumstances" entitlement claim  
  • 43 Determination of "bereavement" entitlement claim  
  • 44 Determination that no entitlement  
  • 45 When determination is in force  
  • 46 Notice of determination  
  • 47 Payment of stillborn baby payment  
  • 47A Variation of determination where certain statements under section 38A made  

Division 4A--One-off payment to families

  • 65F Payment of one-off payment to families  

Division 4B--Economic security strategy payment to families

  • 65G Payment of economic security strategy payment to families  

Division 4C--Back to school bonus and single income family bonus

  • 65H Payment of back to school bonus and single income family bonus  

Division 4CA--ETR payment

  • 65HA Payment of ETR payment  

Division 4D--Clean energy advance

  • 65J Payment of clean energy advance  

Division 4DA--2020 economic support payment

  • 65JA Payment of first 2020 economic support payment  
  • 65JB Payment of second 2020 economic support payment  

Division 4DB--Additional economic support payments

  • 65JC Payment of additional economic support payment 2020  
  • 65JD Payment of additional economic support payment 2021  

Division 4E--Single income family supplement

Subdivision A--Making claims
  • 65K Need for a claim  
  • 65KA How to claim  
  • 65KB Tax file number requirement to be satisfied for claims for a past period  
  • 65KC Tax file number requirement to be satisfied for claim in substitution because of the death of another individual  
  • 65KD Restrictions on claims for payment for a past period  
  • 65KE Restrictions on bereavement claims  
  • 65KF Claim may be withdrawn or varied  
    • Subdivision B--Determination of claims and payment of single income family supplement
  • 65KG Secretary must determine claim  
  • 65KH Restriction on determining claim where income tax assessment not made  
  • 65KI Restriction on determining claim where income tax return not lodged  
  • 65KJ Restriction on determining claim where tax file number not provided etc.  
  • 65KK Determination of past period entitlement claim  
  • 65KL Determination of bereavement entitlement claim  
  • 65KM Determination that no entitlement  
  • 65KN When determination is in force  
  • 65KO Notice of determination  
  • 65KP Payment of single income family supplement--no claim required  
  • 65KQ Payment of single income family supplement--claim required  
  • 65KR Secretary's power to request tax file numbers  
  • 65KS Variation of past period determinations where failure to provide tax file number  
  • 65KT Notice of variation of determination  

Division 5--Payment protection and garnishee orders

  • 66 Protection of payments under this Part  
  • 67 Effect of garnishee etc. order  

PART 3A--PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY

Division 1--Introduction

  • 67AA Simplified outline of this Part  
  • 67AB Forms of CCS and ACCS  

Division 2--Making claims

  • 67BA Simplified outline of this Division  
  • 67BB Need for a claim  
  • 67BC Who can claim  
  • 67BD Kinds of claims  
  • 67BE When a claim is effective  
  • 67BF Claims that are taken not to have been made  

Division 3--Determinations

Subdivision A--Entitlement to be paid CCS or ACCS
  • 67CA Simplified outline of this Division  
  • 67CB Entitlement to be paid CCS or ACCS  
    • Subdivision B--Determinations for individuals claiming CCS by fee reduction
  • 67CC Determination of individual's eligibility for CCS by fee reduction  
  • 67CD Determination of individual's entitlement to be paid CCS or ACCS  
  • 67CE Notice of determinations under this Subdivision  
    • Subdivision C--Determinations for individuals claiming CCS or ACCS in substitution for individual who has died
  • 67CF Determination of individual's entitlement to be paid CCS or ACCS in substitution for individual who has died  
  • 67CG Notice of determinations under this Subdivision  
    • Subdivision D--Determinations for approved providers
  • 67CH Determination of provider's entitlement to be paid ACCS (child wellbeing)  
  • 67CI Notice of determinations under this Subdivision  

Division 4--Estimates etc

Division 5--Payments

  • 67EA Simplified outline of this Division  
  • 67EB Payments to providers of individuals' entitlements to CCS or ACCS by fee reduction  
  • 67EC Payment directly to individuals of entitlements to CCS or ACCS  
  • 67ED Payment of CCS or ACCS in substitution for an individual who has died  
  • 67EE Payments to provider in respect of provider's own entitlement to be paid ACCS (child wellbeing)  

Division 6--Giving information

  • 67FA Simplified outline of this Division  
  • 67FB Notice of change of circumstances: individuals  
  • 67FC Notice if child not at risk of serious abuse or neglect: providers  
  • 67FD Manner of notifying change of circumstances  
  • 67FE Request for bank account details  
  • 67FG Request for tax file number etc. of TFN determination persons  
  • 67FH Request for information about care provided  
  • 67FI Request for information in relation to eligibility or entitlement for CCS or ACCS  

Division 7--Payment protection and garnishee orders

  • 67GA Simplified outline of this Division  
  • 67GB Protection of payments in relation to CCS and ACCS  
  • 67GC Effect of garnishee etc. order  

PART 4--OVERPAYMENTS AND DEBT RECOVERY

Division 1--Preliminary

Division 2--Amounts recoverable under this Act

  • 70 Debts due to the Commonwealth  
  • 71 Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance  
  • 71A Debts arising in respect of family tax benefit advances  
  • 71B Debts in respect of CCS or ACCS--no entitlement  
  • 71C Debts in respect of CCS or ACCS--overpayment  
  • 71D Debts in respect of fee reduction amounts provider fails to pass on or remit  
  • 71E Debts in respect of ACCS (child wellbeing) for provider--individual at fault  
  • 71F Debts in respect of CCS or ACCS for individual--provider at fault  
  • 71G Debts where provider approval is suspended cancelled or varied  
  • 71H Debts in respect of business continuity payments paid to provider  
  • 71I Debts arising in respect of one-off payment to families  
  • 71J Debts arising in respect of economic security strategy payment to families  
  • 71K Debts arising in respect of back to school bonus or single income family bonus  
  • 71L Debts arising in respect of clean energy advance  
  • 71M Debts arising in respect of ETR payment  
  • 72 Debts arising in respect of 2020 economic support payment  
  • 72A Debts arising in respect of additional economic support payment  
  • 73 Debts arising from AAT stay orders  
  • 74 Person other than payee obtaining payment of a cheque  
  • 75 Debts arising from conviction of person for involvement in contravention of family assistance law by debtor  
  • 76 Data-matching Program (Assistance and Tax) Act debts  
  • 77 Notices in respect of debt  
  • 78 Interest charge--no repayment arrangement in effect  
  • 78A Interest charge--failure to comply with or termination of repayment arrangement  
  • 78B Other rules for interest charge  
  • 78C What is the interest charge rate?  
  • 78D Exemption from interest charge--general  
  • 78E Exemption from interest charge--Secretary's determination  
  • 78F Guidelines on interest charge provisions  
  • 80 Debt from failure to comply with garnishee notice  
  • 81 Overseas application of provisions  

Division 3--Methods of recovery

  • 82 Methods of recovery  
  • 84 Deductions from debtor's family tax benefit  
  • 84A Setting off family assistance against debt owed  
  • 87 Application of income tax refund owed to person  
  • 87A Setting off debts of an approved provider against child care service payments  
  • 88 Legal proceedings  
  • 89 Garnishee notice  
  • 91 Arrangement for payment of debt by instalments  
  • 92 Deduction by consent from a person's family tax benefit to meet another person's debt  
  • 92A Setting off family assistance of person against another person's debt  
  • 93 Application of income tax refund owed to another person  
  • 93A Recovery of amounts from financial institutions  
  • 93B No time limit on debt recovery action  

Division 4--Non-recovery of debts

  • 94 Meaning of debt  
  • 94A Time for recovering certain CCS debts  
  • 95 Secretary may write off debt  
  • 96 Power to waive Commonwealth's right to recover debt  
  • 97 Waiver of debt arising from error  
  • 98 Waiver of debt relating to an offence  
  • 99 Waiver of small debt  
  • 100 Waiver in relation to settlements  
  • 101 Waiver in special circumstances  
  • 102 Secretary may waive debts of a particular class  

Division 5--Departure prohibition orders

Subdivision A--Secretary may make departure prohibition orders

PART 5--REVIEW OF DECISIONS

Division 1A--Preliminary matters in relation to child care decisions

Division 1--Internal review

Subdivision A--Review initiated by the Secretary
  • 104 Decisions that may be reviewed by Secretary on own initiative  
  • 105 Secretary may review certain decisions on own initiative  
  • 105A Review of determination or variation--taking account of FTB Part A supplement or FTB Part B supplement  
  • 105B Review of instalment determination--taking account of energy supplements  
  • 105C Review of entitlement to be paid CCS or ACCS--taking account of changes of circumstances etc.  
  • 105D Review of entitlement to be paid CCS or ACCS--time limit on increase  
  • 105E Review of individual's entitlement to be paid CCS by fee reduction--meeting CCS reconciliation conditions  
  • 106 Notice of review decision not relating to CCS or ACCS  
  • 106A Notice of certain review decisions relating to CCS or ACCS  
  • 106B Notice to AAT  
  • 107 Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment  
  • 107A Date of effect of certain decisions made under section 105 in relation to eligibility for CCS  
    • Subdivision B--Review initiated by the applicant
  • 108 Decisions that may be reviewed under section 109A  
  • 109A Review of certain decisions may be initiated by applicant  
  • 109B Notice to be given of decisions under section 109A  
  • 109C Authorised review officers  
  • 109D Review applications--time limits applicable to review of certain decisions  
  • 109DA Review applications--time limits on certain applications by providers  
  • 109DB Review of entitlement to be paid CCS or ACCS--taking account of changes of circumstances etc.  
  • 109DC Review of entitlement to be paid CCS or ACCS--time limit on increase  
  • 109E Date of effect of certain decisions relating to payment of family tax benefit by instalment  
  • 109EA Date of effect of certain decisions made under section 109A in relation to eligibility for CCS  
  • 109F Withdrawal of review applications  
  • 109G Secretary may continue payment etc. pending outcome of application for review  
  • 109H Notification of further rights of review  

Division 2--Review by Administrative Appeals Tribunal

Subdivision A--Simplified outline of this Division

Division 6--Date of effect of reviews under the child support law

  • 152C Date of effect of decisions on objections under the child support law that apply for family assistance purposes  
  • 152D Date of effect of AAT reviews under the child support law that apply for family assistance purposes  

PART 6--PROVISIONS RELATING TO INFORMATION

Division 1--Information gathering

  • 153 Application of Division  
  • 153A Reasonable belief needed to require information, documents or records  
  • 154 General power to obtain information  
  • 155 Power to obtain information from a person who owes a debt to the Commonwealth  
  • 156 Obtaining information about a person who owes a debt to the Commonwealth  
  • 157 Obtaining information to verify claims etc.  
  • 157A Obtaining records supporting certificate under section 85CB  
  • 158 Written notice of requirement  
  • 159 Offence: failure to comply with requirement  
  • 159A Requesting information for the purposes of a care percentage determination under the child support law  
  • 159B Self-incrimination  
  • 159C Use of information in investigations etc.  
  • 160 Relationship with other laws  

Division 1A--Use of tax file numbers

Division 2--Confidentiality

  • 161 Operation of Division  
  • 161A Definitions  
  • 162 Permitted obtaining of, making a record of, disclosure of or use of protected information  
  • 162A Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information  
  • 163 Offence--unauthorised obtaining of protected information  
  • 164 Offence--unauthorised making a record of, disclosure of or use of protected information  
  • 165 Offence: soliciting disclosure of protected information  
  • 166 Offence: offering to supply protected information  
  • 167 Protection of certain documents etc. from production to court etc.  
  • 168 Disclosure of information by Secretary  
  • 169 Guidelines for exercise of Secretary's disclosure powers  
  • 170 Officer's declaration  

Division 3--False statements etc

Subdivision A--Preliminary
  • 171 Application of Division  
    • Subdivision B--Offences
  • 172 False statement in connection with claim  
  • 173 False statement to deceive  
  • 174 False statement or document  
  • 175 Obtaining payment where no entitlement  
  • 176 Payment obtained by fraud  
    • Subdivision C--Penalties
  • 177 Penalty for contravention of Subdivision B  
  • 178 Repayment of family assistance  
  • 179 Penalty where person convicted of more than one offence  
    • Subdivision D--Procedural matters
  • 180 Joining of charges  
  • 181 Particulars of each offence  
  • 182 Trial of joined charges  
  • 183 Evidentiary effect of Secretary's certificate  
  • 184 Enforcement of court certificate as judgment  

PART 7--LIABILITY OF CERTAIN EMPLOYERS AND PRINCIPALS FOR OFFENCES

Division 1--Interpretation

  • 185 State of mind of a person  
  • 188 Offence  

Division 3--Proceedings against non-corporations

  • 191 State of mind of individual  
  • 192 Conduct of employee or agent  
  • 193 Exclusion of imprisonment as penalty for certain offences  

PART 8--APPROVAL OF PROVIDER OF CHILD CARE SERVICES

Division 1--Provider approval

Division 2--Conditions for continued approval

  • 195A Conditions for continued approval--compliance with rules and law  
  • 195B Conditions for continued approval--child care places limit not to be exceeded  
  • 195C Conditions for continued approval--operating period for each approved child care service  
  • 195D Conditions for continued approval--working with children check  
  • 195E Condition for continued approval--compliance with conditions imposed by Minister  
  • 195F Condition for continued approval--compliance with conditions imposed by Secretary  
  • 195G Reassessment of continued approval  
  • 195H Consequences of breach of conditions for continued approval  

Division 3--Adding or removing services

  • 196A Application to add or remove service  
  • 196B Adding a service on application  
  • 196C Removing a service on application  

Division 4--Suspension, variation and cancellation of approval

Division 5--Allocation of child care places

Division 6--Miscellaneous

  • 199A Procedure before certain consequences apply  
  • 199B Publicising sanctions or suspensions  
  • 199C Notice to Secretary of matters affecting approval  
  • 199D Notice to provider of review rights for decisions under this Part  
  • 199E Notifying individuals about effect on eligibility  
  • 199F Certain providers not required to comply with requirements  
  • 199G Minister's rules in relation to backdating of approvals etc.  

PART 8A--PROVIDER REQUIREMENTS AND OTHER MATTERS

Division 1--Requirements in relation to enrolments and relevant arrangements

Division 2--Requirements in relation to CCS and ACCS by fee reduction

  • 201A Requirement to pass on fee reduction amount to individual entitled to be paid CCS or ACCS  
  • 201B Enforcing payment of hourly session fees  
  • 201C Charging no more than usual hourly session fee  
  • 201D Requirement to give individuals statements of entitlement  
  • 201E Statements following changes of entitlement  

Division 3--Requirements in relation to records

  • 202A Requirement to make records  
  • 202B Requirement to keep records  
  • 202C Requirement to keep records in relation to certification for ACCS (child wellbeing)  
  • 202D Requirement to keep Secretary informed about location of records after suspension or cancellation  

Division 4--Requirements relating to large centre-based day care providers

Division 5--Requirements in relation to information and reports

  • 204A Requirements if approved provider stops operating an approved child care service  
  • 204B Requirement to report about children for whom care is provided  
  • 204C Dealing with inaccurate reports  
  • 204D Requirement to give information about number of child care places  
  • 204E Requirement to give information about care provided  
  • 204F Requirement to notify Secretary of certain matters  
  • 204G Requirements prescribed by Minister's rules in relation to children who are members of a prescribed class  
  • 204H Requirements that continue after provider's approval is suspended, cancelled or varied  
  • 204J Collection, use or disclosure of information for financial viability purposes  
  • 204K Notice to appropriate State/Territory support agency of child at risk of serious abuse or neglect  

Division 6--Business continuity payments

  • 205A Business continuity payments  
  • 205B Setting off business continuity payments  

PART 8B--NOMINEES

Division 1--Preliminary

Division 2--Appointment of nominees

  • 219TB Appointment of payment nominee  
  • 219TC Appointment of correspondence nominee  
  • 219TD Provisions relating to appointments  
  • 219TE Suspension and cancellation of nominee appointments  

Division 3--Payments to payment nominee

  • 219TF Payment of amounts to payment nominee  

Division 4--Functions and responsibilities of nominees

  • 219TG Actions of correspondence nominee on behalf of principal  
  • 219TH Giving of notices to correspondence nominee  
  • 219TI Compliance by correspondence nominee  
  • 219TJ Notification by nominee of matters affecting ability to act as nominee  
  • 219TK Statement by payment nominee regarding disposal of money  

Division 5--Other matters

  • 219TL Protection of person against liability for actions of nominee  
  • 219TM Protection of nominee against criminal liability  
  • 219TN Duty of nominee to principal  
  • 219TO Saving of Secretary's powers of revocation  
  • 219TP Saving of Secretary's powers to give notices to principal  
  • 219TQ Notification of nominee where notice given to principal  
  • 219TR Right of nominee to attend with principal  

PART 8C--REGULATORY POWERS

Division 1--Monitoring powers

Division 2--Civil penalties

Division 3--Infringement notices

  • 219WA Infringement notices  

Division 4--General rules about offences and civil penalty provisions

PART 9--OTHER MATTERS

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