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

FA(Admin)Act Contents Title Page Part 1 - Preliminary Part 2 - Interpretation Part 3 - Payment of family assistance Part 4 - Overpayments and debt recovery Part 5 - Review of decisions Part 6 - Provisions relating to information Part 7 - Liability of certain employers and principals for offences Part 8 - Approval of child care services and registered carers Part 8A - Obligations of, and advances to, approved child care services Part 8B - Nominees Part 8C - Civil penalties Part 9 - Other matters NOTES Table of Amendments Table A Section Index Definition Index

FA(Admin)Act Contents

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Section Index

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101-200

201-300

Section Index

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1. Short title

2. Commencement

3. Definitions

3A. Application of the Criminal Code

4. Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law

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 Claim may be withdrawn or varied

13. Secretary must determine claim

14. Restriction on determining claim where income tax assessment not made

15. Restriction on determining claim where tax file number not provided etc.

15A. Restriction on determining claim where bank account details not provided

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. 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

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

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 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

32. Notice of variation of determination

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-member of a couple, income tax return lodged within 2 years

32D. Relevant reconciliation time-individual not member of a couple, income tax return lodged within 2 years

32E. Relevant reconciliation time-couple separates before the end of the relevant income year, individual lodges income tax return

32F. Relevant reconciliation time-couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return

32G. Relevant reconciliation time-couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date

32H. Relevant reconciliation time-couple separates after the end of the designated date

32J. Relevant reconciliation time-individual not required to lodge an income tax return

32K. Relevant reconciliation time-child aged 5 or more and less than 16

32L. Relevant reconciliation time-child aged 16 or more

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

32R. Designated date

33. Determination of entitlement to family tax benefit advance

34. Amount of family tax benefit advance

35. Payment of family tax benefit advance

36. Need for a claim

37. Who can claim

38. How to claim

38A. Tax file number requirement to be satisfied for claims for baby bonus or maternity immunisation allowance in normal circumstances to be effective

38B. Tax file number requirement to be satisfied for claims for baby bonus or maternity immunisation allowance 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 baby bonus or maternity immunisation allowance

47A. Variation of determination where certain statements under section 38A made

48. Overview of process if individual is conditionally eligible for child care benefit by fee reduction

49. Need for a claim

49A. Who can make a claim

49B. What may be claimed by an individual

49C. Form etc. of effective claim by individual

49D. Deemed claim under subsection 49(2) effective in certain circumstances

49E. Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective

49F. Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective

49G. Bank account details or statement to be provided for claims by individuals for child care benefit to be effective

49H. Restrictions on claims by an individual for payment of child care benefit by fee reduction

49J. Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service

49K. Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer

49L. Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual

49M. Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk

49N. Claims may be withdrawn or varied

50. Determinations on effective claim

50A. Secretary must make determinations

50B. Determination of conditional eligibility or no entitlement to be made

50C. Other determinations to be made if determination of conditional eligibility is made

50D. Restriction on when determinations under section 50F or 50G can be made

50E. Restriction on determination under section 50F or 50G if bank account details not provided

50F. Determination of conditional eligibility

50G. Determination that no entitlement

50H. Determination of weekly limit of hours

50J. Determination of CCB %

50K. Determination of schooling %

50L. When determinations are in force

50M. Notice of determinations if claimant conditionally eligible

50N. When determination of no entitlement is in force

50P. Notice of determination of no entitlement

50Q. Determination of eligibility for special grandparent rate

50R. Grandparents and great-grandparents

50S. Eligibility for special grandparent rate

50T. Secretary must determine claimant's eligibility for special grandparent rate in certain circumstances

50U. Criteria for making determination

50V. Notice of determination that claimant eligible for special grandparent rate

50W. Notice of determination that claimant not eligible for special grandparent rate

50X. When determination that claimant is eligible for special grandparent rate is in force

50Y. When determination that claimant is not eligible for special grandparent rate is in force

50Z. Calculating the rate and amount of fee reductions-individual conditionally eligible

50ZA. Revising the rate and amount calculation

50ZB. Calculating the amount of child care benefit by fee reduction-service eligible

50ZC. Revising the rate and amount calculation

51. Determination to be made if determination of conditional eligibility in force

51A. Secretary must determine entitlement

51B. Determination of entitlement

51C. Determination that no entitlement

51D. When determination is in force

51E. Notice of determination

52. Determination on effective claim

52A. Secretary must determine claim

52B. Restriction on determining claim where bank account details not provided

52C. Restriction on determining claim where tax file number not provided etc.

52D. Restriction on determining claim for care provided by an approved child care service where tax assessment not made

52E. Determination of entitlement-claim for care provided by an approved child care service

52F. Determination of entitlement-claim for care provided by a registered carer

52G. Determination that no entitlement

52H. When a determination is in force

52J. Notice of determination

53. Determination on effective claim

53A. Secretary must determine claim

53B. Restriction on determining claim where bank account details not provided

53C. Restriction on determining claim where tax file number not provided etc.

53D. Determination of entitlement

53E. Determination that no entitlement

53F. When a determination is in force

53G. Notice of determination

54. Determination on effective claim

54A. Secretary must determine claim

54B. Determination of entitlement

54C. Determination of weekly limit of hours

54D. Notice of determination

55. Determination of CCB % under section 50J may be based on estimate, indexed estimate or indexed actual income

55A. Determination of rate under Subdivision F may be based on estimate

55AA. Indexed estimates

55AB. Indexed actual incomes

55AC. Indexed estimates and indexed actual incomes for members of couples

55B. CCB % applicable to individual when certain other information not provided

55C. CCB % applicable to individual when tax file number information not given

55D. Schooling % applicable to individual when certain information not provided

56. Payment in respect of claim for child care benefit by fee reduction if claim by individual

56A. Payment of child care benefit for a past period and by single payment/in substitution

56B. Payment of child care benefit by fee reduction where claim by an approved child care service

56C. Individual's obligation to notify change of circumstances

56D. Approved child care service's obligation to notify of change of circumstances

57. Secretary's power to approve a manner of notification for the purposes of sections 56C and 56D

57A. Secretary's power to require bank account details

57B. Secretary's powers to request in claim form tax file number etc. of TFN claim persons

57C. Secretary's power to request tax file numbers etc. of certain TFN claim persons

57D. Secretary's power to request tax file numbers of TFN determination persons

57E. Secretary's power to require immunisation details

57F. Secretary's power to require data verification information

57G. Secretary's power to require further information about children enrolled in child care

58. Variation where failure to provide tax file number

58A. Variation where failure to comply with request for bank account details

58B. Variation where failure to comply with requirement to meet immunisation requirement

59. Variation for failure to return the data verification form

59A. Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service

59B. Variation for failure to provide information in the data verification form relating to conditional eligibility

59C. Variation for failure to provide information in the data verification form relating to schooling %

59D. Variation for failure to provide information in the data verification form relating to CCB %

59E. Variation where information in the data verification form relating to CCB % affects the CCB %

59F. Variation for failure to provide information in the data verification form relating to weekly limit of hours

59G. Variation for failure to provide information in the data verification form relating to special grandparent rate

60. Variation where entitlement determination for child care benefit for a past period uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated

60A. Variation where entitlement determination for child care benefit by single payment/in substitution uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated

60B. Variation where minimum taxable income % used under section 55, 55B or 55C as the taxable income % and claimant gives certain information so that CCB % is recalculated

60C. Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation

60D. Variation where income tax return not lodged

60E. Variation where estimate of an amount given other than in response to a request by the Secretary is not reasonable

61. Variation where schooling % is 85% under section 55D and information about whether the child is a school child provided

61A. Variation where failure to notify that the service has ceased to provide care to child

62. Variation where failure to provide information relevant to conditional eligibility etc

62A. Variation where failure to provide information relevant to CCB %

62B. Variation where failure to provide information relevant to schooling %

62C. Variation where failure to provide information relevant to a weekly limit of hours

62CA. Variation where failure to provide information relevant to eligibility for special grandparent rate

62D. Secretary finds out information after undoing period is over

63. Notice of variation of determinations under Subdivision M, N, P, Q, R or S

64. Determination of weekly limit of hours may be varied

64A. Varying determination so that a limit of 50 hours in a week applies

64B. Varying determination so that a limit of more than 50 hours in a week applies

64C. Varying determination so that a 24 hour care limit in a week applies

64D. Varying determination so that a limit of 24 hours in a week applies

64E. Notice of variation of determination under this Subdivision

64F. Form of application

65. Variation of determination of conditional eligibility to reflect changes in conditional eligibility

65A. Variation of determination of CCB % to reflect changes in CCB %

65B. Variation of determination of CCB % to reflect revised adjusted taxable income estimates

65BA. Variation of determination of CCB % to reflect indexation of estimate of adjusted taxable income

65BB. Variation of determination of CCB % to reflect indexation of adjusted taxable income

65C. Variation of determination of schooling % to reflect changes in schooling %

65D. Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours

65DA. Variation of determination of eligibility for special grandparent rate

65E. Notice of variation under this Subdivision

65EA. Determination of entitlement to child care tax rebate-individual eligible for child care benefit by fee reduction

65EB. Determination of entitlement to child care tax rebate-individual eligible for child care benefit for a past period

65EC. Determination of entitlement to child care tax rebate

65ED. When determination is in force

65EE. Notice of determination

65EF. Payment of child care tax rebate

65F. Payment of one-off payment to families

66. Protection of payments under this Part

67. Effect of garnishee etc. order

68. Meaning of amount paid to person

69. Special provisions relating to approved child care services

70. Debts due to the Commonwealth

71. Debts arising in respect of family assistance other than child care benefit and family tax benefit advance

71A. Debts arising in respect of family tax benefit advances

71B. Debts where no entitlement or where enrolment advance wrongly paid

71C. Debts arising in respect of child care benefit where overpayment

71CA. Debts arising in respect of fee reduction payments not remitted-debt owed by service

71CAA. Debts arising in respect of child care tax rebate where no entitlement or rebate paid to wrong account

71CAB. Debts arising in respect of child care tax rebate where overpayment

71D. Debt arising in respect of child care benefit where false or misleading statement by individual-debt owed by individual

71E. Debt arising in respect of child care benefit when false or misleading statement etc. by service-debt owed by service

71F. Debts arising under more than one provision

71G. Debts arising in respect of child care benefit where fee reduction or enrolment advance paid to service-debt owed by service

71GA. Debt arising in respect of remittal of enrolment advances under paragraph 200(1)(g)

71H. Debts arising where reporting period limit is exceeded-debt owed by service

71I. Debts arising in respect of one-off payment to families

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 on debt

78A. Determination that interest not to be payable

78B. Administrative charge

79. Penalty interest rate

79A. Guidelines on the penalty interest provisions

80. Debt from failure to comply with garnishee notice

81. Overseas application of provisions

82. Methods of recovery

84. Deductions from debtor's family tax benefit

84A. Setting off arrears of family assistance against debt owed

86. Time limits on recovery action under sections 84, 84A and 87A

87. Application of income tax refund owed to person

87A. Setting off debts of an approved child care service against enrolment advances to be paid to the service

87B. Setting off debts of an approved child care service against amounts to be paid to the service in respect of fee reduction

88. Legal proceedings

89. Garnishee notice

90. Time limits on recovery action under section 89

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 arrears of 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

94. Meaning of debt

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

103. Determination that penalty interest not payable in relation to particular periods

104. Decisions that may be reviewed by the 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

106. Notice of review decision to be given

107. Date of effect of certain decisions made under section 105

108. Decisions that may be reviewed under section 109A

109. Persons affected by certain child support decisions

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 applicable to decisions in relation to child care services and registered carers

109E. Date of effect of certain decisions relating to payment of family tax benefit by instalment

109F. Withdrawal of review applications

109G. Secretary may continue payment etc. pending outcome of application for review

109H. Notification of further rights of review

110. SSAT objective

111. Application for review by SSAT

111A. Review applications-time limits applicable to review by the SSAT of certain decisions

111B. Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment

112. Secretary may continue payment etc. pending outcome of application for review

113. SSAT review powers

114. Powers of the SSAT

116. Application requirements

117. Variation of decision before review completed

118. Parties to SSAT review

119. Procedure on receipt of application for review by SSAT

120. Parties to be given a statement about the decision under review

121. Arrangements for hearing of application

122. Notice of application to person affected by decision

123. Submissions to SSAT by parties other than agency heads

124. Submissions to SSAT by agency heads

125. SSAT hearings on written submissions only

126. SSAT hearings without oral submissions by party

127. Evidence on oath or affirmation

128. Provision of further information by Secretary

129. Exercise by Secretary of powers under section 154

130. Hearing procedure

131. Hearing in private

133. Restrictions on disclosure of information obtained at hearing

134. Adjournment of SSAT hearings

135. Withdrawal of application for review

136. Dismissal of an application

137. Chairperson for each SSAT hearing

138. Decision of questions before SSAT

139. Directions as to procedure for hearings

140. Costs of review

141. Procedure following SSAT decision

141A. Notice by Secretary of SSAT decision relating to a determination of conditional eligibility for child care benefit by fee reduction etc.

142. Review of decisions by AAT

143. Variation of decision under section 142 before AAT review completed

144. Review by AAT of other decisions

145. Variation of decision under section 144 before AAT review completed

146. Settlement of proceedings before the AAT

147. Notice of application for review

148. Parties to a review by the AAT

149. Lodgment of documents with the AAT

150. Power of AAT to obtain additional information

151. Operation and implementation of the decision under review

152. Failure of party to appear

153. Application of Division

154. General power to obtain information

154A. Use of tax file numbers

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.

158. Written notice of requirement

159. Offence: failure to comply with requirement

160. Obligations not affected by State or Territory laws

161. Operation of Division

162. Protection of personal information

163. Offence: unauthorised access to protected information

164. Offence: unauthorised 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

169A Disclosure of information-child care tax offset

170. Officer's declaration

171. Application of Division

172. False statement in connection with claim

173. False statement to deceive

174. False statement or document

175. Obtaining payment where no entitlement

175A. Obtaining fee reductions where no conditional eligibility or eligibility

176. Payment or fee reductions obtained by fraud

177. Penalty for contravention of Subdivision B

178. Repayment of family assistance

179. Penalty where person convicted of more than one offence

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

185. State of mind of a person

188. Offence

191. State of mind of individual

192. Conduct of employee or agent

193. Exclusion of imprisonment as penalty for certain offences

194. Application for approval

195. Approval of child care services

196. Conditions for continued approval-compliance with rules and laws

197. Conditions for continued approval-child care places limit not to be exceeded

198. Conditions for continued approval-compliance with conditions imposed by Minister

199. Conditions for continued approval-compliance with conditions imposed by Secretary

200. Consequences of breach of conditions for continued approval

201. Procedure for imposing a sanction

201A. Immediate suspension for certain breaches

202. Cancellation

203. Procedure for cancellation

204. Notification of matters affecting eligibility for approval

204A. Notifying individuals about effect on entitlement to child care benefit of actions by approved child care services

205. Eligibility rules for child care services

206. Guidelines for allocation of child care places to approved child care services

207. Secretary to allocate child care places

207A. Reduction of allocation of child care places by unused or unusable places

207B. Effect of reduction in allocation of child care places

209. Application for approval as registered carer

210. Approval of registered carers

211. Statement that applicant has tax file number

212. When approval comes into force

213. Conditions of continued approval

214. Consequences of breach of conditions for continued approval

215. Procedure for imposing a sanction

216. Cancellation

217. Procedure for cancellation under subsection 216(3)

218. Notification of matters affecting eligibility for approval

219A. Obligation to notify Secretary of enrolment of a child by an individual etc

219AA. Obligation to notify Secretary of enrolment where approved child care service eligible

219AB. When and how notice to be given

219AC. Offence for failure to notify

219AD. When enrolment ceases

219AE. Secretary to confirm receipt of notice

219AF. Obligation to update enrolment information

219AG. Offence for failure to update enrolment information

219B. Obligation to pass on fee reductions where individual conditionally eligible

219BA. Obligation to pass on fee reductions where approved child care service eligible

219BB. Obligation to charge no more than usual fee-rate determined by child care service or Secretary

219BC. Obligation to charge no more than usual fee-special grandparent rate

219BD. Obligation to charge no more than usual fee-Jobs Education and Training (JET) Child Care fee assistance

219E. Obligation to provide receipts

219EA. Obligation to provide information relating to child care places

219F. Obligation to keep records

219G. Former approved child care service to keep records

219H. Appointment of authorised officers

219J. Identity cards

219K. Power to enter premises to inspect records

219L. Occupier to provide authorised officer with access to records and assistance

219M. Obligation to notify Secretary if operator intends to stop operating an approved child care service

219N. Obligation to give reports to Secretary

219NA. Obligation to provide information to Secretary about number of child care places

219NB. Obligation to provide further information to Secretary about enrolled children

219P. Obligations of operators of former approved child care services

219Q. Weekly payments in respect of fee reduction

219QA. Payments and set offs where recalculation results in reduced fee reduction

219QB. Remitting amounts that cannot be