Debts arising in respect of one‑off payment to families
71I Debts arising in respect of one‑off payment to families
This section applies in relation to an individual (the recipient) who has been paid a one‑off payment to families (the relevant payment).
What determinations are relevant?
Each of the following is a relevant determination in relation to the recipient:
if the relevant payment was made because, at that time, subsection 86(2) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(3) of that Act also applied)—the determination referred to in paragraph 86(2)(a) of the Family Assistance Act;
if the relevant payment was made because, at that time, subsection 86(3) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(2) also applied)—a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the, or an, instalment that satisfied paragraphs 86(3)(a), (b) and (c) of the Family Assistance Act was paid;
if the relevant payment was made because, at that time, subsection 86(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 86(4)(b) of the Family Assistance Act.
Situation in which whole amount is a debt
If:
after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:
11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or
all or part of the 2002‑03 income year (if the relevant determination is covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded by another determination; and
the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:
unless subparagraph (ii) applies—the recipient; or
if the relevant determination is covered by paragraph (2)(b)—the other individual, or one of the other individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act; and
had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the relevant payment would not have been made;
the amount of the relevant payment is a debt due to the Commonwealth by the recipient.
Situation in which part of amount is a debt
If:
after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:
11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or
all or part of the 2002‑03 income year (if the relevant determination was covered by paragraph (2)(c));
is or was (however described) changed, revoked, set aside, or superseded by another determination; and
the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:
unless subparagraph (ii) applies—the recipient; or
if the relevant determination is covered by paragraph (2)(b)—the other individual, or one of the other individuals, referred to in paragraph 86(3)(b) of the Family Assistance Act; and
had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the amount of the relevant payment would have been reduced;
the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.
7 Paragraph 74(a)
After “family assistance”, insert “or one‑off payment to families”.
8 Subsection 82(3) (paragraph (a) of the definition of debt)
After “71H,”, insert “71I,”.
9 Subsection 93A(6) (at the end of the definition of family assistance payment)
Add:
; or (c) a payment of one‑off payment to families.
10 Paragraph 106(3)(c)
After “to family assistance”, insert “or one‑off payment to families”.
11 Subsection 109D(4)
After “family assistance” (first occurring), insert “, or of one‑off payment to families,”.
12 Paragraph 109D(5)(a)
After “family assistance”, insert “ or one‑off payment to families”.
13 Section 219TA (at the end of the definition of relevant benefit)
Add:
; or (i) one‑off payment to families.
Part 2—Related amendments
Income Tax Assessment Act 1936
14 Subsection 159J(6) (paragraph (ac) of the definition of separate net income)
Omit “or maternity immunisation allowance”, substitute “, maternity immunisation allowance or one‑off payment to families”.
15 Subsection 159J(6) (after paragraph (ac) of the definition of separate net income)
Insert:
does not include payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004; and
Income Tax Assessment Act 1997
16 Section 11‑15 (at the end of the table item headed “family assistance”)
Add:
one‑off payment to families ................. | 52‑150 |
payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 | 52‑150 |
17 Section 52‑150
Omit “or maternity immunisation allowance”, substitute “, maternity immunisation allowance or one‑off payment to families”.
18 At the end of section 52‑150
Add:
Payments to families under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 are exempt from income tax.
Social Security Act 1991
19 After paragraph 8(8)(j)
Insert:
a payment of family assistance, or of one‑off payment to families, under the Family Assistance Act;
a payment under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004;
Schedule 2—One‑off payments to carers
Part 1—Main amendments
Social Security Act 1991
1 After Part 2.5
Insert:
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