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A New Tax System (Family Assistance and Related Measures) Act 2000
176Payment or fee reductions knowingly obtained by fraud
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#### 176 Payment or fee reductions knowingly obtained by fraud
A person must not knowingly obtain:
(a) a payment of family assistance; or
(b) fee reductions; or
(c) in the case of an approved child care service—an amount of an advance paid under section 219R to reimburse the service the amount of the fee reductions made by the service for care provided to a child;
by any of the following means:
(d) by means of a false or misleading statement made knowingly or recklessly;
(e) by means of impersonation;
(f) by fraudulent means.
138 Paragraph 178(1)(b)
After “family assistance”, insert “, fee reductions or advance”.
139 Subsection 195(3)
Repeal the subsection, substitute:
(3) If the Secretary approves the service, the Secretary must give the applicant a certificate of approval, stating:
(a) the kind of approved child care service; and
(b) the day from which the approval operates.
(4) For the purposes of paragraph (3)(b), the day from which the approval is expressed to operate may be a day before the day the Secretary approves the service.
140 After subsection 196(2)
Insert:
(2A) It is a condition for the continued approval of an approved child care service that the service cooperate with a person exercising powers under sections 219K and 219L.
141 Subsection 221(3)
Omit “paragraph 168(1)(b)”, substitute “subparagraph 168(1)(b)(i)”.
142 Subsections 224(1) and (2)
Repeal the subsections, substitute:
(1) If a notice of a decision of an officer affecting:
(a) a person’s entitlement to be paid family assistance under the family assistance law; or
(b) a person’s conditional eligibility for child care benefit by fee reduction; or
(c) a weekly limit of hours, a CCB %, a schooling % or a rate under section 81 of the Family Assistance Act applicable to a person;
is:
(d) delivered to a person personally; or
(e) left at the address of the place of residence or business of the person last known to the Secretary; or
(f) sent by prepaid post to the address of the person last know to the Secretary;
notice of the decision is taken, for the purposes of the family assistance law, to have been given to the person.
(2) Notice of a decision of an officer affecting a matter referred to in paragraph (1) (a), (b) or (c) may be given to a person by properly addressing, prepaying and posting the document as a letter.
143 Paragraph 226(2)(b)
Repeal the paragraph, substitute:
(b) the person is taken to have paid so much of the amount of the tax as is equal to the amount set off against the tax liability at the time when the Commissioner sets off the amount or at any earlier time that the Commissioner determines.
144 Sections 227 and 228
Repeal the sections.
145 Subsection 235(5)
Repeal the subsection.
Schedule 3—Amendment of Social Security Law
Social Security Act 1991
1 Subsection 17(1) (definition of income cut-out amount)
Repeal the definition, substitute:
> income cut-out amount is the amount worked out using the formula in subsection (8).
2 At the end of section 17
Add:
(8) For the purposes of the definition of income cut-out amount in subsection (1), the formula is as follows:

where:
> maximum basic rate means the sum of the amount specified in column 3 of item 1 in Table B in point 1064-B1 and the amount of pension supplement worked out under point 1064-BA2 for a person who is not a member of a couple.
> Note: Point 1064-BA2 refers to maximum basic rate. Maximum basic rate depends on a person’s family situation. The rate used here is the rate for a person who is not a member of a couple.
> ordinary free area limit means the amount specified in column 3 of item 1 in Table E‑1 in point 1064‑E4.
> pharmaceutical amount for a single person means the amount specified in column 3 of item 1 in the Pharmaceutical Allowance Amount Table in point 1064‑C8.
3 Subsection 20(2)
Repeal the subsection.
4 Subsection 23(1) (paragraph (c) of the definition of family assistance law)
Repeal the paragraph, substitute:
(c) regulations under the Family Assistance Administration Act;
(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
5 Subsection 23(1) (paragraph (a) of the definition of payday)
Repeal the paragraph, substitute:
(a) if the person is receiving a social security pension, a social security benefit, a carer allowance, a double orphan pension or a pensioner education supplement—a day on which an instalment of the pension, benefit, supplement or allowance is, or would normally be, paid to the person; or
6 At the end of subsection 999(1)
Add:
; and (d) the person:
(i) is an Australian resident; or
(ii) meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of this Act and is in Australia.
7 Subsection 1061PZG(1)
Omit “$30.00”, substitute “$31.20”.
8 Point 1068B‑A2 (method statement, step 7)
After “plus”, insert “, except where the person is a CDEP Scheme participant in respect of the whole or part of the period for which the rate of payment is being worked out,”.
9 Point 1068B‑A3 (method statement, step 7)
After “plus”, insert “, except where the person is a CDEP Scheme participant in respect of the whole or part of the period for which the rate of payment is being worked out,”.
10 Point 1068B‑C2 (first sentence)
Repeal the sentence, substitute:
If a person is not a CDEP Scheme participant in respect of the whole or part of the period for which the rate of payment is being worked out, the person’s maximum basic rate is worked out using Table C.
11 Subsection 1188D(5)
Omit “$20”, substitute “$20.80”.
12 Subsection 1188F(10)
Omit “$20”, substitute “$20.80”.
13 Section 1206GA (table item 1, column 2)
Omit “subsection 967(1)”, substitute “subsection 974(2)”.
14 Section 1206GA (table item 1, column 3)
Omit “child disability allowance”, substitute “carer allowance”.
15 At the end of Schedule 1A
Add: