Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010
Sch 3Non‑payment of family tax benefit for non‑lodgment of tax returns
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Schedule 3—Non‑payment of family tax benefit for non‑lodgment of tax returns
1 After subsection 32AB(1)
(1A) However, there is not a prohibited period for the claimant under subsection (1) because of a variation mentioned in section 32AA if:
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
2 Paragraph 32AB(2)(b)
After “(4)”, insert “, (4A)”.
3 After subsection 32AB(4)
(4A) This subsection applies if:
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
4 After subsection 32AB(5)
(5A) However, there is not a prohibited period for the claimant under subsection (5) because of a variation mentioned in section 32AA if:
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
5 Subparagraph 32AB(6)(b)(iii)
After “subsection”, insert “(6A) or”.
6 After subsection 32AB(6)
(6A) This subsection applies if:
(b) an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c) at a time on or after that day, no amount of that debt is outstanding.
7 After subsection 32AC(1)
(1A) However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section 32AA if:
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
8 Paragraph 32AC(2)(b)
After “(4)”, insert “, (4A)”.
9 After subsection 32AC(4)
(4A) This subsection applies if:
(b) an amount of that debt was outstanding at the end of the grace period; and
(c) at a time after the end of the grace period, no amount of that debt is outstanding.
10 After subsection 32AC(5)
(5A) However, there is not a prohibited period for the relevant partner under subsection (5) because of a variation mentioned in section 32AA if:
(b) a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).