{"id":"F2023L01324","name":"A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023","slug":"a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104868,"registerId":"commonwealth-F2023L01324-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"division","heading":"Name of Determination","content":"### 1 Name of Determination\n\nThis determination is the A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023.","sortOrder":0},{"sectionNumber":"2","sectionType":"division","heading":"Commencement","content":"### 2 Commencement\n\nThis determination commences on 1 October 2023.","sortOrder":1},{"sectionNumber":"3","sectionType":"division","heading":"Authority","content":"### 3 Authority\n\nThis determination is made under subclause 29(2A) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.","sortOrder":2},{"sectionNumber":"4","sectionType":"division","heading":"Definitions","content":"### 4 Definitions\n\nIn this determination:\n\n> Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.\n\n> standard rate means the individual’s standard rate under Division 2 of Part 4 of Schedule 1.\n\n> FTB Part B supplement means the individual’s FTB Part B supplement under Division 2A of Part 4 of Schedule 1.\n\n> energy supplement (Part B) means the individual’s energy supplement (Part B) under Division 2B of Part 4 of Schedule 1.\n\n> Schedule 1 means Schedule 1 to the Family Assistance Act.\n\n> Note: Unless the contrary intention appears, words and expressions used in this determination have the same meaning as in the Family Assistance Act as in force from time to time.","sortOrder":3},{"sectionNumber":"5","sectionType":"division","heading":"Method for working out components of Part B rate","content":"### 5 Method for working out components of Part B rate\n\n    (1) This section applies in relation to the method statement in subclause 29(2) of Schedule 1.\n    (2) An individual’s reduction for adjusted taxable income is to be attributed to the following amounts in descending order:\n    (a) the individual’s standard rate;\n    (b) the individual’s energy supplement (Part B) (if any);\n    (c) the individual’s FTB Part B supplement (if any).\n\n> Note: the amounts in paragraphs 5(2)(a) to (c) above are the same amounts mentioned in Step 1 of the method statement in subclause 29(2) of Schedule 1.","sortOrder":4}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument clarifies the method for attributing an adjusted taxable income reduction among the three components of the Part B rate (standard rate; energy supplement (Part B); FTB Part B supplement) rather than changing eligibility or the amounts of those components. It operates from 1 October 2023 under the authority of subclause 29(2A) of Schedule 1 (see ss2–5, particularly s5(2))."},"complexity_factors":["Short, single-purpose instrument but relies on cross-references to Schedule 1 of the Family Assistance Act (authority: s3; application: s5(1)).","Uses defined terms that are themselves defined in other Parts/Divisions (standard rate; FTB Part B supplement; energy supplement (Part B)) which requires reading external provisions (see s4).","Prescriptive, deterministic rule for attribution reduces administrative discretion but requires systems to apply a specific sequencing (s5(2)).","Limited substantive change—mechanical ordering—so low legal interpretive complexity but non-trivial operational implementation for payers and case officers (commencement: s2).","No new eligibility tests or rate calculations are introduced; the instrument amends method only, so fewer stakeholder-facing legal issues but potential distributional effects at the micro level (s5(2))."],"plain_english_summary":"This determination sets the order for applying an individual's adjusted‑taxable‑income reduction to Family Tax Benefit Part B: first the individual’s standard rate, then the Part B energy supplement (if any), then the FTB Part B supplement. It commences on 1 October 2023 and is made under Schedule 1 to the Family Assistance Act.\n\nIt affects Part B recipients whose adjusted taxable income reduces payments; it changes which subcomponent is reduced first and requires administrators to apply that attribution order (see s5(2))."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination performs exactly the narrow technical function authorised by subclause 29(2A) of the Family Assistance Act: prescribing the order of reduction for FTB Part B components. It has not expanded beyond this specific statutory purpose."},"complexity_factors":["Only 6 defined terms, all referencing existing legislation","Single operative provision (section 5) with straightforward descending order list","No nested exceptions or conditional logic — just a simple sequencing rule","Heavy reliance on external statutory references (Family Assistance Act, Schedule 1, Division 2, etc.) requiring familiarity with parent Act structure","Extremely short — 5 sections total, approximately 250 words"],"plain_english_summary":"This Determination tells Services Australia how to apply the FTB Part B income test by ordering which payment components are reduced first when a family’s income exceeds the threshold. It affects families (often single-income households or single parents) who lose FTB Part B and matters because the ordering determines which components are preserved longer as income rises."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023","history":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023/history","analysis":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023/analysis","conflicts":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023/conflicts","importantCases":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023/important-cases","documents":"/api/acts/a-new-tax-system-family-assistance-family-tax-benefit-order-of-reduction-determination-2023/documents"}}