CTHIn ForceAct
A New Tax System (Family Assistance) Act 1999
45Part A rate insufficient to cover reduction—discretion to create FTB advance debt
Start here
Get a plain-English read of 45
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
#### 45 Part A rate insufficient to cover reduction—discretion to create FTB advance debt
(1) The Secretary may, instead of making a determination under subclause 43(2), step 3 of the method statement in subclause 44(2) or under subclause 44(5), determine that the amount of unrepaid family tax benefit advance is to be a debt.
> Note: See subsection 71A(7) of the Family Assistance Administration Act.
(2) However, the Secretary must not make a determination under subclause (1) unless the individual’s Part A rate before reduction under clause 5 or 25A is less than the amount that would, under clause 26, be the FTB child rate if:
(a) the individual’s Part A rate were required to be worked out using Part 3 of this Schedule; and
(b) clause 27 did not apply.