72ABDeductions from family tax benefit

#### 72AB Deductions from family tax benefit (1) This section applies to a person if: (a) the person is entitled to be paid family tax benefit under a determination under section 16 or 17 of the Family Assistance Administration Act; and (b) the child, or at least one of the children, for whom the person is eligible for family tax benefit is a designated child support child of the person and: (i) an FTB child; or (ii) a regular care child who is also a rent assistance child. (2) A child of a person is a designated child support child of the person if: (a) all of the following apply: (i) the person has a registrable maintenance liability of a kind mentioned in section 17 in respect of the child; (ii) an amount payable under the liability is a child support debt; (iii) the day on which the debt became due and payable under section 66 has passed, and the debt remains unpaid in whole or in part; or (b) all of the following apply: (i) the person owes a carer debt as a result of a payment to the person under a registered maintenance liability; (ii) the registered maintenance liability is of a kind mentioned in section 17 in respect of the child; (iii) the debt remains unpaid in whole or in part. (3) If this section applies to a person, the Registrar may give a written notice to the Secretary directing the Secretary: (a) to deduct from each instalment amount of family tax benefit that the person is entitled to be paid under section 23 of the Family Assistance Administration Act an amount specified, or worked out as specified, in the notice; or (b) to deduct from an amount of family tax benefit that the person is entitled to be paid under section 24 of the Family Assistance Administration Act an amount specified, or worked out as specified, in the notice. (4) A notice under subsection (3) must: (a) specify the person’s name and the name of each designated child support child of the person; and (b) set out sufficient particulars to enable the Secretary to identify the person and each designated child support child of the person; and (c) be in accordance with section 228 of the Family Assistance Administration Act, which sets out the maximum amount that can be deducted; and (d) specify the day or days on which deductions are to be made. (5) In this section: > Family Assistance Act means the A New Tax System (Family Assistance) Act 1999. > Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999. > family tax benefit has the same meaning as in the Family Assistance Act. > FTB child means an FTB child in relation to family tax benefit within the meaning of the Family Assistance Act. > regular care child has the same meaning as in the Family Assistance Act. > rent assistance child has the same meaning as in the Family Assistance Act.