Remission of penalty
64AH Remission of penalty
The Registrar may remit the whole or a part of a penalty that a parent who made an income election is liable to pay under subsection 64AF(1) if:
the parent underestimated an income amount in making the income election because of an amendment of an Income Tax Assessment Act, or because of a ruling or determination under that Act; or
the parent underestimated an income amount in making the income election for some other reason, and the Registrar is satisfied that it would be fair and reasonable in the circumstances to remit the whole or that part of the penalty.
If the Registrar makes a decision to remit only part of the penalty, or not to remit any part of the penalty, the Registrar must give written notice of the decision to the parent by whom the penalty is, or but for the remission would be, payable.
The notice must include, or be accompanied by, a statement to the effect:
that the parent may, subject to the Registration and Collection Act, object to the decision (the original decision); and
that if the parent is aggrieved by a later decision on an objection to the original decision, he or she may, subject to that Act, apply to the SSAT for review of the later decision.
A contravention of subsection (3) in relation to a decision does not affect the validity of the decision.
46 Subparagraphs 65A(1)(b)(i) and (ii)
Repeal the subparagraphs, substitute:
if subparagraph (ii) does not apply—the parent’s adjusted taxable income determined in accordance with section 43 for the last relevant year of income for the child support period;
if the day occurs in the application period for an income election made by the parent—the amount that applied under subsection 60(2) or (3), or that was worked out under subsection 62A(1); and
47 Paragraph 146BA(1)(d)
Repeal the paragraph, substitute:
subparagraph 65A(1)(b)(ii) were omitted and substituted with the following:
“(ii) if the parent made an election under subsection 146G(1) relating to the child—the amount estimated by the parent under that subsection.”.
Child Support (Registration and Collection) Act 1988
48 Subsection 80(1) (after table item 11)
Insert:
11A | to refuse under subsection 63AD(1) of the Assessment Act to accept an election made by a parent under subsection 63AC(1) of that Act | the parent |
11B | to make a determination in relation to a parent under subsection 63AE(1) of the Assessment Act | the parent |
49 Subsection 80(1) (table item 12, column headed “Decision”)
Omit “section 64A”, substitute “section 64AH”.
50 Subsection 110U(1)
Omit “section 64A”, substitute “section 64AH”.
The heading to section 110U is altered by omitting “section 64A” and substituting “section 64AH”.
Part 2—Transitional provisions
51 Transitional provision
This item applies to an election made by a parent if:
the election was made under section 60 of the Child Support (Assessment) Act 1989 (the CSA Act) before the commencement of this item; and
the first day in a child support period to which the election applies occurs during the period starting on 1 April 2008 and ending on 30 June 2010; and
the election has not been revoked before that commencement.
Despite the repeal of section 60 of the CSA Act by this Schedule, the election continues to have effect after that commencement as if that section had not been repealed.
Despite the amendments made by this Schedule to the CSA Act, that Act, as in force immediately before that commencement, continues to apply in relation to the election as if those amendments had not been made.
Despite subitem (3), section 64 of the CSA Act, as in force immediately before that commencement, does not apply in relation to the election unless the Registrar determines, on his or her own initiative or under subitem (6), that it should so apply.
The parent, or the other parent to whom child support is payable, may request the Registrar to determine that section 64 of the CSA Act, as in force immediately before that commencement, applies in relation to the election.
If a request is made under subitem (5), the Registrar may determine that section 64 of the CSA Act, as in force immediately before that commencement, applies in relation to the election.
52 Application in relation to Western Australian exnuptial children
This item applies if, immediately after the commencement of this item, the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988, as amended by this Act, do not extend to Western Australia in relation to the maintenance of exnuptial children because:
the Parliament of Western Australia has not referred to the Parliament of the Commonwealth the matter of the maintenance of exnuptial children or matters that include that matter; and
Western Australia has not adopted those Acts as amended by this Act.
Item 51 of this Schedule applies in Western Australia, after Western Australia adopts those Acts as amended by this Act, in relation to the maintenance of exnuptial children:
as if references in that item to the commencement of that item were references to the adoption of those Acts by Western Australia as amended by this Act; and
as if the reference in paragraph (1)(b) of that item to 30 June 2010 were a reference to the day before the adoption of those Acts by Western Australia as amended by this Act.
Schedule 2—Percentage of care
Part 1—Amendments
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1)
Insert:
application day has the meaning given by subsections 35K(2) and (3).
2 Subsection 3(1)
Insert:
care arrangement in relation to a child means:
a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or
a parenting plan for the child; or
any of the following orders relating to the child:
a family violence order within the meaning of section 4 of the Family Law Act 1975;
a parenting order within the meaning of section 64B of that Act;
a State child order registered in accordance with section 70D of that Act;
an overseas child order registered in accordance with section 70G of that Act.
3 Subsection 3(1)
Insert:
care period has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).
4 Subsection 3(1)
Insert:
change of care day for an individual who cares for a child means:
if a determination of the individual’s percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s percentage of care for the child under the determination; or
otherwise—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s extent of care under a care arrangement that applies in relation to the child.
5 Subsection 3(1)
Insert:
child support care determination has the meaning given by paragraph 35T(1)(b).
6 Subsection 3(1) (subparagraph (b)(i) of the definition of FTB child)
Omit “in applying paragraph 22(6A)(b) to child care benefit, the reference in that paragraph”, substitute “in applying Subdivision D of that Division to child care benefit, a reference in that Subdivision”.
7 Subsection 3(1)
Insert:
interim period has the meaning given by subsection 35L(2).
8 Subsection 3(1)
Insert:
percentage of care, in relation to an individual who cares for a child, means the individual’s percentage of care for the child that is determined by the Secretary under Subdivision D of Division 1 of Part 3.
9 Subsection 3(1)
Insert:
percentage range has the meaning given by subsection 35P(2).
10 Subsection 3(1)
Insert:
reduced care of a child has the meaning given by section 35H.
11 Subsection 3(1) (paragraph (a) of the definition of regular care child)
Repeal the paragraph, substitute:
means an individual:
who would be an FTB child of the adult but for the operation of section 25 (adult’s percentage of care for the child during a care period is less than 35%); and
for whom the adult has a percentage of care during a care period that is at least 14%; and
12 Subsections 22(6A) to (6D)
Repeal the subsections.
13 Subsection 22(7)
Omit “If, under subsection (6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 35% of a period”, substitute “If an individual’s percentage of care for a child during a care period is at least 35%”.
14 Subsection 22(7) (note)
Omit “If the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period”, substitute “If an individual’s percentage of care for a child during a care period is less than 35%”.
15 Section 25
Omit all the words before “the child is taken”, substitute “If an individual’s percentage of care for a child during a care period is less than 35%,”.
The heading to section 25 is replaced by the heading “Effect of an individual’s percentage of care for a child being less than 35%”.
16 Section 25A
Omit all the words before “the child is taken”, substitute “If an individual’s percentage of care for a child during a care period is at least 14% but less than 35%,”.
The heading to section 25A is altered by omitting “period of care” and substituting “care period”.
17 Paragraph 27(2)(b)
Repeal the paragraph, substitute:
if the Secretary has determined, under section 35A or 35B, one individual’s percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple)—the Secretary is taken to have determined the same percentage to be the other individual’s percentage of care for the child during that period.
18 At the end of Division 1 of Part 3
Add:
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