57GDACessation of eligibility

#### 57GDA Cessation of eligibility (1) Section 57G does not apply to an individual on or after the commencement of this section unless the individual was eligible for single income family supplement in respect of the day before that commencement. (2) Section 57G does not apply, and never again applies, to the individual from the start of the first day on or after the commencement of this section on which the individual ceases to be eligible for single income family supplement. (3) If: (a) an individual is eligible for single income family supplement in respect of a period falling within the income year (the relevant income year) ending on the day before the commencement of this section or within a later income year (also the relevant income year); and (b) in order to become entitled to be paid single income family supplement in respect of that period, the individual is required to make a claim for payment of single income family supplement for a past period; and (c) the individual does not make the claim in accordance with section 65KD of the Family Assistance Administration Act; then section 57G of this Act does not apply, and never again applies, to the individual from the start of the first income year after the relevant income year. Schedule 21A—Income limit for FTB Part A supplement A New Tax System (Family Assistance) Act 1999 1 Before subclause 38A(1) of Schedule 1 Insert: (1A) Despite any other provision of this clause, the amount of the FTB Part A supplement to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, is nil if the individual’s adjusted taxable income is more than $80,000. > Note: If the individual is a member of a couple, the individual’s adjusted taxable income includes the adjusted taxable income of the individual’s partner: see clause 3 of Schedule 3. 2 Application provision The amendment made by this Schedule applies in relation to working out the rate of family tax benefit for days on or after the commencement of this Schedule. Schedule 22—Rates of R&D tax offset Income Tax Assessment Act 1997 1 Subsection 355‑100(1) (cell at table item 1, column headed “The percentage is:”) Repeal the cell, substitute: | 43.5% | | ----- | 2 Subsection 355‑100(1) (cell at table item 2, column headed “The percentage is:”) Repeal the cell, substitute: | 38.5% | | ----- | 3 Subsection 355‑100(1) (cell at table item 3, column headed “The percentage is:”) Repeal the cell, substitute: | 38.5% | | ----- | 4 Subsection 355‑100(1) (note) Omit “45%”, substitute “43.5%”. 5 Application of amendments The amendments made by this Schedule apply in relation to assessments for income years commencing on or after 1 July 2016. Schedule 23—Single touch payroll reporting Part 1—Reporting by employers Division 1—Main amendments Taxation Administration Act 1953 1 After Division 388 in Schedule 1 Insert: