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A New Tax System (Family Assistance and Related Measures) Act 2000
59DVariation for failure to provide information in the data verification form relating to CCB %
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#### 59D Variation for failure to provide information in the data verification form relating to CCB %
(1) If:
(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and
(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c) the form is returned within the time specified in the request; and
(d) any information requested in the form relevant to the CCB %:
(i) is not provided; or
(ii) if the information is provided, and it is an estimate of an amount needed by the Secretary to calculate the CCB %, the Secretary considers that the estimate is not reasonable;
the Secretary may vary the determination with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % from 1 July in the income year following the one in which the request was made.
Consequence of Secretary later becoming aware of the information
(2) If:
(a) under subsection (1), the Secretary varies the determination; and
(b) before the end of the income year following the one in which the variation took effect:
(i) if a situation referred to in subparagraph (1)(d)(i) applies—the claimant provides the information mentioned in that subparagraph; or
(ii) if a situation referred to in subparagraph (1)(d)(ii) applies—the claimant provides a reasonable estimate of the amount mentioned in that subparagraph; or
(iii) the Secretary finds out the actual amount needed to calculate the CCB % (whether from the claimant or someone else);
the Secretary must vary the determination to undo the effect mentioned in subsection (1).