1117F

Allocating Division 3 work income to entitlement periods—former farm household support

In force

When this section applies

(1)

This section applies in relation to Division 3 work income of a person earned, derived or received before 1 July 2014.

(2)

After the validation time, the Division 3 work income is to be treated in accordance with this section for the purposes of the following legislation (the relevant legislation):

(a)

the Farm Household Support Act 1992 as previously in force;

(b)

the social security law as it relates to former farm household support;

(c)

the Student Assistance Act 1973 as it relates to former farm household support.

(3)

To avoid doubt, this section applies in relation to treatment of Division 3 work income whether in connection with a decision or review of a decision (including review under the relevant legislation or review by the ART).

First approach—entitlement period in which income earned

(4)

If the FHS entitlement period in which the Division 3 work income was earned can be identified from the information held by the person applying this Division in connection with a decision or review of a decision, treat the Division 3 work income as if it had been first earned, derived or received as an amount equal to the relevant amount on each day in the FHS entitlement period.

(5)

For the purposes of subsection (4), the relevant amount is worked out by dividing the amount of the Division 3 work income by the number of days in the FHS entitlement period.

Second approach—income apportionment

(6)

If:

(a)

subsection (4) does not apply; and

(b)

the payroll period to which the Division 3 work income relates can be identified from the information held by the person applying this Division in connection with a decision or review of a decision;

treat the Division 3 work income as if it had been first earned, derived or received by the person as an amount equal to the daily amount for the FHS entitlement period on each day in each FHS entitlement period that includes one or more days in that payroll period.

(7)

For the purposes of subsection (6), the daily amount for a FHS entitlement period is worked out in accordance with the FHS income apportionment method statement.

Third approach—entitlement period in which income received

(8)

If subsections (4) and (6) do not apply, treat the Division 3 work income as if it had been first earned, derived or received as an amount equal to the relevant amount on each day in the FHS entitlement period in which the person receives the Division 3 work income.

(9)

For the purposes of subsection (8), the relevant amount is worked out by dividing the amount of the Division 3 work income by the number of days in the FHS entitlement period.

Fortnightly or yearly expressions of Division 3 work income

(10)

If, in accordance with the operation of this section, a person is taken to receive a particular amount of Division 3 work income on each day in an FHS entitlement period:

(a)

the rate of the person’s Division 3 work income on a fortnightly basis for that day may be worked out by multiplying that amount by 14; and

(b)

the rate of the person’s Division 3 work income on a yearly basis for that day may be worked out by multiplying that amount by 364.

Priority of provisions

(11)

This section applies subject to Division 2.

(12)

If, disregarding this section:

(a)

a provision of the relevant legislation required the Division 3 work income to be taken into account in the fortnight in which it is first earned, derived or received; and

(b)

that requirement was subject to another provision of the relevant legislation;

this section applies subject to the provision mentioned in paragraph (b).

(13)

Apart from subsections (11) and (12), this section applies despite:

(a)

any other provision of the relevant legislation; and

(b)

any other law of the Commonwealth.

Schedule 2—Debt waivers

Part 1—Waiver in special circumstances

Division 1—Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

1 Paragraph 101(a)

Repeal the paragraph, substitute:

(a)

one of the following subparagraphs applies:

(i)

the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law;

(ii)

the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but that act, failure or omission was justified in the circumstances;

(iii)

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but the debtor did not know about that act, failure or omission;

(iv)

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and

Paid Parental Leave Act 2010

2 Paragraph 199(a)

Repeal the paragraph, substitute:

(a)

one of the following subparagraphs applies:

(i)

the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;

(ii)

the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;

(iii)

(iv)

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and

Social Security Act 1991

3 Paragraph 1237AAD(a)

Repeal the paragraph, substitute:

(a)

one of the following subparagraphs applies:

(i)

(ii)

the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, the Administration Act or the 1947 Act, but that act, failure or omission was justified in the circumstances;

(iii)

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, the Administration Act or the 1947 Act, but the debtor did not know about that act, failure or omission;

(iv)

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, the Administration Act or the 1947 Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and

Student Assistance Act 1973

4 Paragraph 43F(a)

Repeal the paragraph, substitute:

(a)

one of the following subparagraphs applies:

(i)

the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;

(ii)

(iii)

(iv)

Division 2—Application of amendments

5 Application of amendments

The amendments made by this Part apply in relation to a debt that is raised before or after this item commences.

Part 2—Small debt waiver

Division 1—Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

6 Section 99

Repeal the section, substitute:

This Act’s bill:Explanatory memorandum Second reading speech

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