CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
28BVariation of instalment entitlement determination where claim made for another payment type
Start here
Get a plain-English read of 28B
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance and Related Measures) Act 2000.
#### 28B Variation of instalment entitlement determination where claim made for another payment type
(1) This section applies if:
(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and
(b) the individual is either:
(i) an FTB child of the claimant; or
(ii) an individual in respect of whom an approved care organisation is the claimant; and
(c) the individual makes a claim for one of the following:
(i) a social security pension;
(ii) a social security benefit;
(iii) payments under a program included in the programs known as Labour Market Programs;
(iv) if the individual is aged 16 or more—payments under a prescribed educational scheme.
Consequence of section applying if the individual is the claimant’s only FTB child or the claimant is an approved care organisation
(2) If:
(a) this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or
(b) this section applies because the individual is the only FTB child of the claimant;
the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of section applying if the individual is not the claimant’s only FTB child
(3) If:
(a) this section applies because the individual is the FTB child of the claimant; and
(b) the individual is not the claimant’s only FTB child;
the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant’s last instalment period before the variation takes place or from a later day determined by the Secretary.
Consequence of later rejection etc. of individual’s claim
(4) If:
(a) under subsection (2) or (3), the Secretary varies the determination; and
(b) the individual’s claim for the payment is rejected, withdrawn or taken not to have been made;
the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.
37 Subsection 31(1)
Repeal the subsection, substitute:
(1) If:
(a) a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and
(b) after the determination is made an event occurs; and
(c) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:
(i) that the claimant was no longer eligible for family tax benefit; or
(ii) that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;
the Secretary must, subject to subsection (2):
(d) if subparagraph (c)(i) applies—vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and
(e) if subparagraph (c)(ii) applies—vary the determination so as to establish the different rate with effect from the date of occurrence.
(1A) For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration of that period is relevant to the operation of this Act.
(1B) The reference in subsection (1) to the occurrence does not include the occurrence of any event:
(a) that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary; or
(b) that causes the Secretary to revise an estimate of the claimant’s maintenance income;
unless:
(c) the event also affects the claimant’s eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant’s adjusted taxable income or maintenance income; or
(d) the event is the claimant’s becoming, or ceasing to be, a member of a couple.
38 Paragraph 31(2)(a)
Omit “change in the claimant’s circumstances”, substitute “occurrence of the event”.
39 Paragraph 31(2)(a)
Omit “change” (second occurring), substitute “event”
40 Paragraph 31(2)(b)
Omit “change”, substitute “occurrence of the event”
41 Subsection 31(2)
Omit “change” (last occurring), substitute “event”
42 Paragraph 31(3)(a)
Omit “28,”, substitute “27A, 28, 28A, 28B,”.
Note: The heading to subsection 31(3) is replaced by the heading “Sections 27, 27A, 28, 28A, 28B, 29 and 30 variations prevail”.
43 After section 31
Insert: