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A New Tax System (Family Assistance and Related Measures) Act 2000
65CVariation of determination of schooling % to reflect changes in schooling %
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#### 65C Variation of determination of schooling % to reflect changes in schooling %
(1) If:
(a) determinations of conditional eligibility under section 50F and of schooling % under section 50K are made in respect of a claimant who is an individual; and
(b) after the determinations are made, an event occurs; and
(c) the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and
(d) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination of schooling % immediately after the occurrence, the schooling % would be different to the schooling % previously determined;
the Secretary must, subject to subsection (2), vary the determination of schooling % with effect from the date of the occurrence.
Beneficial variations only to have limited effect
(2) If:
(a) the Secretary does not become aware of the event until after the end of the income year (the second income year) following the one in which the event occurred; and
(b) the claimant did not notify the Secretary of the event before the end of the second income year; and
(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s schooling % under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Section 59C and 62B variations prevail
(3) If:
(a) when a variation under this section takes place, a variation is in force under section 59C or 62B; and
(b) the variation under section 59C or 62B has effect for any period when the variation under this section would have effect;
the variation under section 59C or 62B prevails over the variation under this section.