Deducted amount taken to have been paid
123XQ Deducted amount taken to have been paid
Scope
This section applies if an amount is deducted under this Division from an instalment or payment that is payable to a person.
Deducted amount taken to have been paid
The deducted amount is taken, for the purposes of:
the income tax law; and
this Act (other than this Part); and
the 1991 Act; and
the Family Assistance Act; and
the Family Assistance Administration Act; and
the Student Assistance Act 1973; and
the Veterans’ Entitlements Act; and
the Child Support (Assessment) Act 1989;
to have been paid to the person at whichever of the following times is applicable:
if the deducted amount was equal to 100% of the net amount of the instalment or payment—when the instalment or payment would have been paid if the deduction had not been made;
otherwise—when the instalment or payment was paid.
This Act’s bill:Explanatory memorandumSecond reading speech
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