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Name of Determination
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This determination is the A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023.
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This determination sets the order for applying an individual's adjusted‑taxable‑income reduction to Family Tax Benefit Part B: first the individual’s standard rate, then the Part B energy supplement (if any), then the FTB Part B supplement. It commences on 1 October 2023 and is made under Schedule 1 to the Family Assistance Act.
It affects Part B recipients whose adjusted taxable income reduces payments; it changes which subcomponent is reduced first and requires administrators to apply that attribution order (see s5(2)).
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Direct links to the current provisions in A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023.
This determination is the A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023.
This determination commences on 1 October 2023.
This determination is made under subclause 29(2A) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.
In this determination:
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
standard rate means the individual’s standard rate under Division 2 of Part 4 of Schedule 1.
FTB Part B supplement means the individual’s FTB Part B supplement under Division 2A of Part 4 of Schedule 1.
energy supplement (Part B) means the individual’s energy supplement (Part B) under Division 2B of Part 4 of Schedule 1.
Schedule 1 means Schedule 1 to the Family Assistance Act.
Note: Unless the contrary intention appears, words and expressions used in this determination have the same meaning as in the Family Assistance Act as in force from time to time.
(1) This section applies in relation to the method statement in subclause 29(2) of Schedule 1.
(2) An individual’s reduction for adjusted taxable income is to be attributed to the following amounts in descending order:
(a) the individual’s standard rate;
(b) the individual’s energy supplement (Part B) (if any);
(c) the individual’s FTB Part B supplement (if any).
Note: the amounts in paragraphs 5(2)(a) to (c) above are the same amounts mentioned in Step 1 of the method statement in subclause 29(2) of Schedule 1.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the A New Tax System (Family Assistance) (Family Tax Benefit—Order of Reduction) Determination 2023.
This determination commences on 1 October 2023.
This determination is made under subclause 29(2A) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.
In this determination:
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
standard rate means the individual’s standard rate under Division 2 of Part 4 of Schedule 1.
FTB Part B supplement means the individual’s FTB Part B supplement under Division 2A of Part 4 of Schedule 1.
energy supplement (Part B) means the individual’s energy supplement (Part B) under Division 2B of Part 4 of Schedule 1.
Schedule 1 means Schedule 1 to the Family Assistance Act.
Note: Unless the contrary intention appears, words and expressions used in this determination have the same meaning as in the Family Assistance Act as in force from time to time.
(1) This section applies in relation to the method statement in subclause 29(2) of Schedule 1.
(2) An individual’s reduction for adjusted taxable income is to be attributed to the following amounts in descending order:
(a) the individual’s standard rate;
(b) the individual’s energy supplement (Part B) (if any);
(c) the individual’s FTB Part B supplement (if any).
Note: the amounts in paragraphs 5(2)(a) to (c) above are the same amounts mentioned in Step 1 of the method statement in subclause 29(2) of Schedule 1.