31BVariation of instalment entitlement determination to reflect revised maintenance income estimates

#### 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. 51 Subsection 47(3) Repeal the subsection. 52 Subsection 47(4) Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”. Part 2—Amendments relating to child care benefit 53 Subsection 3(1) Insert: > amount of the entitlement, in respect of child care benefit and a person, means: (a) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year—the amount referred to in section 51B; and (b) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year—the amount referred to in section 52E; and (c) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer—the amount referred to in section 52F; and (d) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual—the amount referred to in section 53D; and (e) in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year—the amount referred to in section 54B. 54 Subsection 3(1) Insert: > CCB %, in respect of an individual, means the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act. 55 Subsection 3(1) Insert: > minimum taxable income %, in respect of an individual, means the minimum taxable income % calculated in respect of the individual under clause 12 of Schedule 2 to the Family Assistance Act. 56 Subsection 3(1) Insert: > reporting period, in respect of an approved child care service, means: (a) if paragraph (b) does not apply—a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or (b) if the service is covered by a determination made under subsection (5)—the period specified in the determination. 57 Subsection 3(1) Insert: > schooling %, in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act. 58 Subsection 3(1) Insert: > taxable income %, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act. 59 At the end of section 3 Add: (3) For the purposes of this Act, the CPC rate (combined pensioner couple rate) at a particular time is twice the amount that is, at that time, the maximum basic rate of age pension payable to a person under the Social Security Act 1991 in accordance with item 2 of Table B in point 1064‑B1 of Pension Rate Calculator A in section 1064 of that Act. (4) A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied. (5) For the purposes of paragraph (b) of the definition of reporting period, the Secretary may determine that a specified period that is not a quarter is the reporting period for: (a) one approved child care service; or (b) a class of approved child care services. (6) If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service. 60 Division 4 of Part 3 Repeal the Division, substitute: