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A New Tax System (Family Assistance and Related Measures) Act 2000
15ARestriction on determining claim where bank account details not provided
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#### 15A Restriction on determining claim where bank account details not provided
(1) If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid.
(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
13 Subsections 16(2) and (3)
Repeal the subsections, substitute:
(2) If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.
14 Paragraph 16(4)(a)
Omit “or (3)”.
Note: The heading to subsection (4) is altered by omitting “and (3)”.
15 Paragraph 20(1)(b)
Omit “an amount”, substitute “the amount of adjusted taxable income”.
16 Paragraph 20(1)(c)
After “individual”, insert “or, if the individual has died, another individual making a claim for family tax benefit by single payment/in substitution because of the death of that individual,”.
17 At the end of section 20
Add:
(3) If:
(a) an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b) information about the amount of maintenance income needed for the calculation of the rate is not available;
the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.
18 Subsection 22(2)
Omit “to any extent if”, substitute “by reason only that”.
19 Subsection 23(1)
Omit “and in such manner as the Secretary considers appropriate”, substitute “as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant”.
20 At the end of subsection 23(4)
Add:
The payment may be made at such time and in such manner as the Secretary considers appropriate.
21 Subsection 23(5)
Repeal the subsection, substitute:
Secretary may make direction as to the manner of making payments
(5) The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
22 Before subsection 23(6)
Insert:
Early payment of FTB instalment in particular cases
(5A) If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.
23 Subsection 23(6)
Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.
24 At the end of subsection 24(2)
Add:
The payment may be made at such time and in such manner as the Secretary considers appropriate.
25 Subsection 24(3)
Repeal the subsection.
26 Subsection 24(4)
Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.
27 Section 25
Omit “the regulations”, substitute “a written notice given to the claimant under section 25A”.
28 After section 25
Insert: