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A New Tax System (Family Assistance and Related Measures) Act 2000
219TNotice of determinations to pay and acquit advances
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#### 219T Notice of determinations to pay and acquit advances
(1) The Secretary must give notice of a determination under section 219Q to pay an advance to an approved child care service to the service concerned stating:
(a) the amount of the advance determined under section 219Q in respect of the service; and
(b) if an amount of a difference referred to in subsection 219S(2) is offset against the advance, the amount of the offset; and
(c) if an amount of a difference referred to in subsection 219S(4) is paid to the service in addition to this advance, the amount that is in addition; and
(d) the total amount that is to be paid after the amounts (if any) referred to in subsections 219S(2) and (4) have been taken account of; and
(e) the period in respect of which the amount is paid; and
(f) if the amount is to be paid in one payment only or in instalments; and
(g) if the amount is to be paid in one payment only, the date on which payment will be made; and
(h) if the amount is to be paid in instalments, the dates on which each of the instalments will be paid and the amount of each instalment.
(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
Part 3—Common provisions relating to family assistance
62 Subsection 3(1)
Insert:
> Bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the meaning of the Banking Act 1959.
63 Subsection 3(1)
Insert:
> Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999.
64 Subsection 3(1) (paragraph (c) of the definition of family assistance law)
Repeal the paragraph, substitute:
(c) regulations under this Act;
(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
65 Subsection 3(1) (definition of TFN claim person)
Repeal the definition, substitute:
> TFN claim person:
(a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of family tax benefit by instalment—the claimant’s partner (if any) at the time of the claim; and
(iii) if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period; or
(b) in relation to a claim by a claimant who is an individual for child care benefit under Subdivision A of Division 4 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of child care benefit by fee reduction—the claimant’s partner (if any) at the time of the claim; and
(iii) if the claim is for payment of child care benefit for a past period for care provided by an approved child care service—any partner of the claimant during the past period.
66 Subsection 3(1) (definition of TFN determination person)
Repeal the definition, substitute:
> TFN determination person means:
(a) in relation to family tax benefit and:
(i) a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period; or
(b) in relation to child care benefit and:
(i) a determination under which the claimant who is an individual is conditionally eligible for child care benefit by fee reduction—the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service—the claimant or any partner of the claimant during the past period.
67 Subsection 3(1)
Insert:
> TFN substitution person, in relation to a claim:
(a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or
(b) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service based on eligibility for an amount of child care benefit under section 46 of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
68 Paragraph 66(1)(f)
Repeal the paragraph, substitute:
(f) payments of advances under section 219R.
69 Paragraph 66(2)(a)
Repeal the paragraph, substitute:
(a) subsections 23(4), 47(2), 56(2) and 56A(2) (about payment of a person’s family assistance to someone else on behalf of the person); and
70 Paragraph 66(2)(b)
Omit “assistance”, substitute “tax benefit”.
71 After paragraph 66(2)(b)
Insert:
(ba) section 84A (about setting off a person’s entitlement to arrears of family assistance against a debt of the person); and
72 Paragraph 66(2)(c)
Omit “assistance”, substitute “tax benefit”.
73 After paragraph 66(2)(c)
Insert:
(ca) section 92A (about setting off arrears of family assistance of a person to repay the debt of another person); and
74 Paragraph 66(2)(e)
Omit “; and”, substitute “.”.
75 Paragraphs 66(2)(f) and (g)
Repeal the paragraphs.
76 Subsection 68(1)
Repeal the subsection, substitute:
(1) For the purposes of this Part, amount paid to person in respect of whom a determination of entitlement to be paid child care benefit has been made—means the amount of the entitlement (see subsection 3(1)) paid to the person.
(1A) In the case of a person in respect of whom a determination of entitlement to be paid child care benefit by fee reduction has been made under section 51B (individual) or 54B (approved child care service), the amount of the entitlement paid to the person consists of:
(a) the amount:
(i) in the case of an individual—received by the individual as fee reductions in respect of an income year; or
(ii) in the case of a service—received by the service, in respect of a financial year, from one or more payments of an amount of an advance paid to reimburse the service the amount of fee reductions made for care provided by the service to a child; and
(b) the amount, as paid to the person, of the difference (if any) referred to in:
(i) in the case of an individual—subsection 56(1); and
(ii) in the case of an approved child care service—subsection 56B(1).
77 Section 69
Repeal the section, substitute: