159LA Rebates for housekeepers—reduction because of certain other benefits
Families without shared care percentages
(1) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under section 159L in respect of a person (the housekeeper) for a part of the year, if, during that part of the year:
(a) the taxpayer does not contribute to the maintenance of a dependant specified in paragraph 159L(1)(c); and
(b) either or both of the following subparagraphs apply:
(i) the taxpayer is a member of a family tax benefit (Part B) family without shared care;
(ii) parental leave pay is payable under the Paid Parental Leave Act 2010 to the taxpayer, or to the taxpayer’s spouse while being the taxpayer’s partner (within the meaning of that Act).
Note: That part of the year may be the whole year.
(2) Subject to subsection (3), the rebate allowable to the taxpayer under section 159L in respect of the housekeeper for the part (if any) of the year not covered by subsection (1) of this section is such part of the rebate specified in subsection 159L(2) in relation to the taxpayer as, in the Commissioner’s opinion, is reasonable in the circumstances.
Families with shared care percentages
(3) The rebate allowable to a taxpayer under section 159L in respect of a person (the housekeeper) for a part (the shared care period) of a year of income is to be worked out using the formula in subsection (4) of this section, if:
(a) disregarding this subsection, the taxpayer would be entitled, in his or her assessment in respect of the year, to a rebate under section 159L in respect of the housekeeper; and
(b) during the shared care period:
(i) the taxpayer, or the taxpayer’s spouse while being the taxpayer’s partner as defined in the A New Tax System (Family Assistance) Act 1999, was eligible for family tax benefit at the Part B rate within the meaning of that Act; and
(ii) clause 31 of Schedule 1 to that Act applied in respect of that Part B rate because the taxpayer, or the taxpayer’s spouse, had a shared care percentage for an FTB child (within the meaning of that Act); and
(iii) the taxpayer did not contribute to the maintenance of a dependant specified in paragraph 159L(1)(c) of this Act.
Note: The shared care period may be the whole year.
(4) The formula is:
View image in the official source
where:
applicable rebate amount is the amount of rebate that would have been allowable under section 159L in respect of the shared care period but for subsection (3) of this section.
non‑shared care rate is the rate that would be the standard rate in respect of the taxpayer or the taxpayer’s spouse under clause 30 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 if:
(a) clause 31 of that Schedule did not apply; and
(b) the FTB child in respect of whom the standard rate was determined under clause 31 was the only FTB child of the taxpayer or the taxpayer’s spouse, as the case requires.
shared care rate is the standard rate in respect of the taxpayer or the taxpayer’s spouse worked out under clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.
52 After paragraph 202(l)
Insert:
(la) to facilitate the administration of the Paid Parental Leave Act 2010; and
Income Tax Assessment Act 1997
53 Subsection 995‑1(1)
Insert:
parental leave pay has the meaning given by the Paid Parental Leave Act 2010.
Medicare Levy Act 1986
54 Paragraph 8(1)(b)
Omit “subsection 159J(1AA) or (1AB)”, substitute “subsection 159J(1AB) or 159JA(1)”.
55 Paragraph 8(1)(d)
Omit “subsection 159L(3A) or (3B)”, substitute “subsection 159L(3B) or 159LA(1)”.
56 Paragraph 8(2)(b)
Omit “subsection 159J(1AA) or (1AB)”, substitute “subsection 159J(1AB) or 159JA(1)”.
57 Paragraph 8(2)(d)
Omit “subsection 159L(3A) or (3B)”, substitute “subsection 159L(3B) or 159LA(1)”.
Social Security Act 1991
58 Subsection 8(1)
Insert:
instalment of parental leave pay means an instalment of parental leave pay under the Paid Parental Leave Act 2010.
59 After paragraph 8(8)(c)
Insert:
(d) an instalment of parental leave pay;
60 After paragraph 93WC(2)(a)
Insert:
(aa) includes an instalment of parental leave pay; and
61 Point 1064‑F14 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
62 Point 1066A‑G14 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
63 Point 1067G‑H20 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
64 Point 1067L‑D16 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
65 Point 1068‑G7AR (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
66 Point 1068A‑E12 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
67 Point 1068B‑D18 (at the end of the definition of leave payment)
Add “, but does not include an instalment of parental leave pay”.
68 Point 1071A‑4 (at the end of the definition of income)
Add:
; and (f) instalments of parental leave pay.
69 After paragraph 1228(2)(c)
Insert:
(ca) an instalment of parental leave pay; or
70 Paragraph 1234A(1)(a)
After “the Farm Household Support Act 1992”, insert “, the Paid Parental Leave Act 2010”.
Taxation Administration Act 1953
71 Paragraphs 8WA(1AA)(b) and 8WB(1A)(a) and (b)
After “(kb)”, insert “, (la)”.
72 After paragraph 12‑110(1)(c) in Schedule 1
Insert:
(ca) \*parental leave pay; or
73 At the end of section 16‑155 in Schedule 1
Add:
Paid parental leave paid in error
(3) Despite subsection (2), the *payment summary must not cover a *withholding payment if:
(a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay; and
(b) the amount was not lawfully so payable.
(4) The payer must, within 28 days of becoming aware that the *payment summary covers a *withholding payment to which subsection (3) applies:
(a) give the recipient an amended payment summary that does not cover the withholding payment; or
(b) give the recipient notice in the *approved form; or
(c) give the Secretary (within the meaning of the Paid Parental Leave Act 2010) notice in writing that the payer does not intend to give the recipient an amended payment summary or notice under this subsection.
74 At the end of section 16‑160 in Schedule 1
Add:
(3) Despite subsection (1), the *payment summary must not cover a *withholding payment if:
(a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay; and
(b) at the time the recipient asks for the payment summary, the payer is aware that the amount was not lawfully so payable.
75 Paragraph 18‑65(1)(b) in Schedule 1
Repeal the paragraph, substitute:
(b) either:
(i) the amount was so withheld, or paid to the Commissioner, in error; or
(ii) in the case of an amount withheld from a payment of an amount purported to have been paid by way of \*parental leave pay—the amount paid was not lawfully so payable; and
76 Subparagraph 18‑65(1)(c)(i) in Schedule 1
Omit “error”, substitute “matter mentioned in paragraph (b)”.
77 Paragraph 18‑65(1)(c) in Schedule 1
Omit “21 July in the financial year after the one”, substitute “the *financial year”.
78 Paragraph 18‑65(3)(e) in Schedule 1
Omit “error”, substitute “matter mentioned in paragraph (1)(b) of this section”.
79 Subsection 18‑65(4) in Schedule 1
Omit “error”, substitute “matter mentioned in paragraph (1)(b)”.
80 Paragraph 18‑70(1)(b) in Schedule 1
Repeal the paragraph, substitute:
(b) either:
(i) the amount was so withheld, or paid to the Commissioner, in error; or
(ii) in the case of an amount withheld from a payment of an amount purported to have been paid by way of \*parental leave—the amount paid was not lawfully so payable; and
81 Paragraph 18‑70(1)(c) in Schedule 1
Omit “error”, substitute “matter mentioned in paragraph (b)”.
82 Paragraph 18‑70(2)(e) in Schedule 1
Omit “error”, substitute “matter mentioned in paragraph (1)(b)”.
83 Subsection 355‑65(2) in Schedule 1 (after table item 5)
Insert:
| 5A | (a) the *Families Secretary; or(b) the Chief Executive Officer of Centrelink | is for the purpose of administering the Paid Parental Leave Act 2010. |
|---|
Veterans’ Entitlements Act 1986
84 Subsection 5H(1)
Insert:
instalment of parental leave pay means an instalment of parental leave pay under the Paid Parental Leave Act 2010.
85 After paragraph 5H(8)(c)
Insert:
(d) a payment of an instalment of parental leave pay;
86 After paragraph 45UUC(2)(a)
Insert:
(aa) includes an instalment of parental leave pay; and
87 After paragraph 205(1)(ca)
Insert:
(cb) an amount has purported to have been paid by way of parental leave pay that was not lawfully so payable; or
88 Paragraph 205(2)(a)
After “, (ca)”, insert “, (cb)”.
89 Subsection 205(8) (paragraph (ba) of the definition of excluded amount)
Omit “(1)(ca)”, substitute “(1)(ca) or (cb)”.
90 Subsection 205(8) (paragraph (a) of the definition of recoverable amount)
Omit “or (ca)”, substitute “, (ca) or (cb)”.
Schedule 2—Transitional provisions
Part 1—Transitional provisions relating to employer determinations under the Paid Parental Leave Act 2010
1 Employer determination made where expected or actual date of birth is before 1 July 2011
(1) The Paid Parental Leave Act 2010 applies, with the modifications set out in this item, in relation to a person who has made a claim for parental leave pay for a child, if:
(a) for a claim made before the day the child is born—the expected date of birth of the child is before 1 July 2011; or
(b) for a claim made after the child is born—the day the child is born is before 1 July 2011.
Note: For a claim made before the day the child is born, see subitem (9) if the expected date of birth of the child is before 1 July 2011, but the child is born on or after that date.
(2) Section 101 of that Act (and the other provisions of that Act so far as they relate to that section) applies in relation to the person as if subsections (1) and (2) of that section were omitted and the following subsection substituted:
(1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:
(a) a payability determination that parental leave pay is payable to the person, or an initial eligibility determination for the person, is in force; and
(b) the employer has made an election under section 109 that applies to the person; and
(c) the person has consented in the claim to the employer paying instalments to the person; and
(d) the person is likely to be an Australian‑based employee of the employer during whichever of the following periods applies:
(i) if the Secretary has made a payability determination that parental leave pay is payable to the person—the person’s PPL period;
(ii) otherwise—the period of days for which instalments are likely, if the determination is made, to be payable to the person by the employer; and
(e) the employer has an ABN; and
(f) if paragraphs (b) to (e) are satisfied in relation to more than one employer of the person—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.
(3) For the purposes of this item, an employer determination made under subsection 101(1), as that subsection applies because of subitem (2) of this item, is a transitional employer determination.
(4) The following provisions of that Act do not apply in relation to a transitional employer determination:
(a) section 103 (which deals with responding to a notice of an employer determination);
(b) subsection 107(2) (which deals with when an employer determination comes into force);
(c) subsections 207(3) and 224(1) (which deal with applying for review of employer determination decisions).
(5) Within 14 days after the date of the notice given under section 102 of that Act in relation to the transitional employer determination, the employer may give the Secretary a written notice (the acceptance notice) that complies with section 104 of that Act.
(6) If the employer gives the acceptance notice to the Secretary within that 14 day period, the transitional employer determination comes into force on the day the Secretary receives the acceptance notice.
(7) If the employer does not give the acceptance notice to the Secretary within that 14 day period, the following paragraphs have effect:
(a) the Secretary must revoke the transitional employer determination;
(b) the revocation comes into force on the day of the revocation;
(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation.
(8) The Secretary may extend the 14 day period referred to in subitem (5) in relation to an employer. If the Secretary does so, subitems (6) and (7) have effect accordingly.
(9) Despite paragraph (1)(a) and subitem (2) of this item, if the person’s child is born on or after 1 July 2011, then the following paragraphs have effect:
(a) the Secretary may make an employer determination for the person and the person’s employer under section 101 of the Paid Parental Leave Act 2010, as that section applies apart from this item;
(b) if the Secretary does so and has previously made a transitional employer determination for the person and the employer, the Secretary is taken never to have made the transitional employer determination.
(10) The following provisions of the Paid Parental Leave Act 2010, apply in relation to this item as if it were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).
2 Employer determination made where expected date of birth is on or after 1 July 2011 but child born before that date
(1) This item applies if:
(a) the Secretary makes an employer determination for an employer and a person under the Paid Parental Leave Act 2010; and
(b) the person’s claim is made before the day the child is born; and
(c) the expected date of birth of the child is on or after 1 July 2011; and
(d) the child is born before 1 July 2011; and
(e) the person’s employer has not made an election under section 109 of that Act that applies to the person.
(2) If, after the employer determination is made, the Secretary makes a payability determination that parental leave pay is payable to the person for the child, the notice given to the employer under section 113 of that Act must:
(a) state the day the child was born; and
(b) be dated as at the date the preparation of the notice was completed; and
(c) contain a statement to the effect that the employer determination will be revoked, unless the employer:
(i) agrees to being required to pay instalments to the person, even though the child was born before 1 July 2011; and
(ii) gives the Secretary a written notice indicating that agreement within 14 days of the date referred to in paragraph (b).
(3) If the employer does not give the notice referred to in subparagraph (2)(c)(ii) to the Secretary within that 14 day period, the following paragraphs have effect:
(a) the Secretary must revoke the employer determination;
(b) the revocation comes into force on the day of the revocation;
(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation;
(d) section 103 of that Act (which deals with responding to a notice of an employer determination) is taken to have never applied in relation to the employer determination.
(4) The following provisions of that Act apply in relation to this item as if it were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).
Part 2—Other transitional provisions
3 Eligibility for baby bonus
The amendments of section 36 of the A New Tax System (Family Assistance) Act 1999 made by this Act do not affect:
(a) an individual’s eligibility under subsection 36(2) of that Act for baby bonus in respect of a child who was born before 1 January 2011; or
(b) an individual’s eligibility under subsection 36(3) of that Act for baby bonus in respect of a child who became entrusted (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) to the person’s care before 1 January 2011; or
(c) an individual’s eligibility under subsection 36(4) of the A New Tax System (Family Assistance) Act 1999 for baby bonus in respect of a child who was delivered before 1 January 2011; or
(d) an individual’s eligibility under subsection 36(5) of the A New Tax System (Family Assistance) Act 1999 for baby bonus in respect of a child who became entrusted (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) to the person’s care before 1 January 2011.
4 Eligibility for maternity immunisation allowance
The amendment of section 39 of the A New Tax System (Family Assistance) Act 1999 made by this Act does not affect an individual’s eligibility under subsection 39(3) of that Act for maternity immunisation allowance in respect of a child who was delivered before 1 January 2011.
5 Claims for family tax benefit, baby bonus or maternity immunisation allowance
(1) The amendments of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act do not affect a claim for family tax benefit, baby bonus or maternity immunisation allowance made under that Act before 1 October 2010.
(2) Without limiting subitem (1), the amendment of section 47B of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act does not affect a claim for baby bonus made under that Act before 1 January 2011.
6 Existing notifications given under section 45 of the Child Support (Registration and Collection) Act 1988
To avoid doubt, if:
(a) a notice was given under section 45 of the Child Support (Registration and Collection) Act 1988 before the commencement of this item instructing an employer to make periodic deductions from a person’s salary or wages; and
(b) the notice was in force immediately before that commencement;
the notice continues in force after that commencement as if those salary or wages included the person’s instalments of parental leave pay.
7 Application of section 72AD of the Child Support (Registration and Collection) Act 1988 to existing liabilities
To avoid doubt, section 72AD of the Child Support (Registration and Collection) Act 1988 as inserted by this Act applies in relation to:
(a) a liability of a kind referred to in subparagraph (1)(b)(i) of that section; or
(b) a debt of a kind referred to in subparagraph (1)(b)(ii) of that section;
that existed immediately before the commencement of this item in the same way that it applies to such a liability or debt that comes into existence after that commencement.