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).