A New Tax System (Family Assistance and Related Measures) Act 2000
31BVariation of instalment entitlement determination to reflect revised maintenance income estimates
Start here
Get a plain-English read of 31B
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance and Related Measures) Act 2000.
31B Variation of instalment entitlement determination to reflect revised maintenance income estimates
(1) If: (a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and (b) that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s maintenance income in a particular income year; and (c) the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and (d) if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required; the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate. (2) A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following: (a) the day after the end of the last instalment period before the variation takes place; (b) the first day of the income year to which the revised estimate relates. (3) If: (a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29 or 30; and (b) the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit; the variation under that section prevails over the variation under this section.
44 Subsection 32(2)
Omit “to any extent if”, substitute “by reason only that”.
45 Subparagraph 33(1)(a)(ii)
Repeal the subparagraph.
46 At the end of subsection 33(1)
Add:
; and (d) the individual is not an individual to whom subsection (1A) applies.
47 After subsection 33(1)
Insert:
(1A) This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is recoverable under Part 4 by means of deductions from the individual’s instalments of family tax benefit under section 84.
48 Section 35
Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.
49 Subsection 46(2)
Omit “to any extent if”, substitute “by reason only that”.
50 At the end of subsection 47(2)
Add:
The payment may be made at such time and in such manner as the Secretary considers appropriate.