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

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

No. 81, 1999

Compilation No. 127

Compilation date: 3 August 2025

Includes amendments: Act No. 31, 2025

This compilation is in 2 volumes

Volume 1:sections 1–152D

Volume 2: sections 153–235

Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the A New Tax System (Family Assistance) (Administration) Act 1999 that shows the text of the law as amended and in force on 3 August 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to implement A New Tax System by providing assistance to families, and for related purposes

Part 1Preliminary1Short title

This Act may be cited as the A New Tax System (Family Assistance) (Administration) Act 1999.

2Commencement

(1)
Sections 1 and 2 and subsection 235(5) commence on the day on which this Act receives the Royal Assent.
(2)
The remaining provisions of this Act commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999.

2ANorfolk Island

This Act extends to Norfolk Island.

Part 2Interpretation3Definitions

(1)
In this Act, unless the contrary intention appears:
ABN (short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
advance assessment day, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b).
agency means:
(a)
the Department; or
(b)
the Human Services Department.
allocation rules means the Minister’s rules prescribed under section 198A.
appropriate State/Territory support agency has the meaning given by subsection 204K(7).
approved child care service has the meaning given by section 194G.
approved provider means a provider for which an approval is in effect under Division 1 of Part 8 (and does not include a provider whose approval as a provider under that Part is suspended).
ART means the Administrative Review Tribunal.

ART Act means the Administrative Review Tribunal Act 2024.
ART child care provider review has the meaning given by section 138.
ART Principal Registrar means the Chief Executive Officer and Principal Registrar of the ART.
ART review has the meaning given by section 111.
audit team, in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert.
Bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the meaning of the Banking Act 1959.
care percentage decision means a decision to the extent that the decision involves (wholly or partly):
(a)
a determination of an individual’s percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or
(b)
a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision.
CCS quarter has the meaning given by subsection 67CE(3).
CCS reconciliation conditions has the meaning given by section 103A.
ceases to be enrolled has the meaning given by section 200B.
centrelink program has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973.
child care decision has the meaning given by section 103.
child care provider decision has the meaning given by subsection 138(4).
child care service payment means:
(a)
a fee reduction amount payable to a provider under section 67EB; or
(b)
a payment prescribed by the Minister’s rules that is made to approved providers under a scheme or program (however described) administered by the Department.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
complying written arrangement has the meaning given by subsection 200B(3).
decision has the same meaning as in the ART Act.
departure authorisation certificate means a certificate under Subdivision D of Division 5 of Part 4.
departure prohibition order means an order under Subdivision A of Division 5 of Part 4 (including such an order varied under Subdivision C of that Division).
early claim day, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
Education and Care Services National Law means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.).
emergency or disaster has the meaning given by subsection 205C(2).
enrolled has the meaning given by section 200B.
enrolment notice means a notice given under subsection 200A(1), (2) or (3).
entitled to be paid family tax benefit by instalment: a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.
estimated income basis:family tax benefit is worked out on an estimated income basisif it is worked out on the basis referred to in subsection 20(1), (2A) or (3).
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law means any one or more of the following:
(a)
this Act;
(b)
the Family Assistance Act;
(c)
any instrument (including regulations) made under this Act or the Family Assistance Act;
(d)
Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
family tax benefit advance means the advance mentioned in Division 2 of Part 3.
fee reduction amount has the meaning given by subsection 67EB(2).
fee reduction decision has the meaning given by subsection 67EB(2).
financial institution means a corporation that is an ADI for the purposes of the Banking Act 1959.
first deadline has the meaning given by section 103B.
flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010.
FTB advance debt has the meaning given by section 71A.
guidance and appeals panel has the same meaning as in the ART Act.
guidance and appeals panel proceeding has the same meaning as in the ART Act.

head of an agency means:
(a)
in the case of the Department—the Secretary; or
(b)
in the case of the Human Services Department—the Chief Executive Officer of Services Australia.
Human Services Department means Services Australia.
immunisation grace period has the meaning given by subsection 67CD(9).
income tax refund means an amount payable to a person:
(a)
in respect of an overpayment of income tax imposed by the Income Tax Act 1986; or
(b)
in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or
(c)
in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
(i)
subsection 106U(1) of the Higher Education Funding Act 1988; or
(ii)
section 154‑60 of the Higher Education Support Act 2003; or
(iii)
section 12ZN of the Student Assistance Act 1973; or
(iv)
section 23FA of the VET Student Loans Act 2016; or
(d)
as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).
income tax return has the same meaning as in the Income Tax Assessment Act 1997.
indexed actual income:
(a)
for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20B(2); and
(b)
for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DD(2).
indexed estimate:
(a)
for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20A(2); and
(b)
for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DC(2).
instalment amount, in relation to family tax benefit,has the meaning given by subsection 23(2).
instalment period, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).
large child care provider has the meaning given by section 4A.
listed child care information provision has the meaning given by section 219UB.
maximum amount, in relation to a family tax benefit advance, has the meaning given by section 35D.
medicare program has the same meaning as in the Human Services (Medicare) Act 1973.
meets the information requirements has the meaning given by subsection 67CD(10).
minimum amount, in relation to a family tax benefit advance that is paid to an individual, means:
(a)
3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or
(b)
if a determination under section 28 of that Act that the individual is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force—the section 28 percentage of the paragraph (a) amount; or
(c)
if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents—the amount rounded down to the nearest cent.
non‑corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
officer means an officer of an agency and includes:
(a)
the head of the agency; and
(aa)
if the agency is the Human Services Department:
(i)
the Chief Executive Centrelink; and
(ii)
the Chief Executive Medicare; and
(b)
an employee of the agency; and
(c)
any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.
official has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.
permissible staff discount has the meaning given by subsection 201BA(1).
personal information has the same meaning as in the Privacy Act 1988.
person with management or control has the meaning given by section 194F.
primary tax means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953), including any such amount that is not yet payable.
protected informationmeans:
(a)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
is or was held in the records of the Department; or
(aaa)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or
(aa)
information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
(b)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
(ba)
information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or
(c)
information to the effect that there is no information about a person held in the records of an agency.
provider:
(a)
has the meaning given by subsection 194A(1); and
(b)
is affected by sections 230A and 230B.
Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.
related providers has the meaning given by subsection 4A(3).
relevant arrangement has the meaning given by subsection 200A(3).
second deadline has the meaning given by section 103C.
Secretary means the Secretary of the Department.
social security law has the same meaning as in the Social Security Act 1991.
starts to be enrolled has the meaning given by section 200B.
statement period has the meaning given by subsection 201D(7).
taxable income %, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.
tax file number has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
TFN claim person:
(a)
in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means:
(i)
the claimant; and
(ii)
if the claim is for payment of family tax benefit by instalment—the claimant’s partner (if any) at the time of the claim; and
(iii)
if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period; or
(b)
in relation to a claim made by a claimant for CCS, means:
(i)
the claimant; and
(ii)
the claimant’s partner (if any) at the time the claim is made; or
(c)
in relation to a claim for a stillborn baby payment in normal circumstances under Division 3 of Part 3, means:
(i)
the claimant; and
(ii)
the claimant’s partner (if any) at the time of the claim; or
(d) in relation to a claim for single income family supplement under Division 4E of Part 3, means:
(i)
the claimant; and
(ii)
if the claim is for payment of single income family supplement for a past period—any partner of the claimant during the past period.
TFN determination person means:
(a)
in relation to family tax benefit and:
(i)
a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or
(ii)
a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period; or
(b)
for the purposes of a determination under Division 3 of Part 3A (payment of child care subsidy and additional child care subsidy) for an individual for a week—the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or
(c)
in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period—the claimant or any partner of the claimant during the past period.
TFN substitution person, in relation to a claim:
(a)
by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or
(b)
by an individual for CCS in substitution for an individual who has died; or
(c)
by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or
(d)
by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
withholding amount has the meaning given by subsection 67EB(3).
(2)
Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.
(4)
A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.
(5)
For the purposes of the family assistance law:
(a)
a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and
(b)
a reference to the provider of a child care service is a reference to:
(i)
the provider approved in respect of the service (if any); or
(ii)
if a provider is not approved in respect of the service—the provider that operates the service.
(6)
For the purposes of the family assistance law:
(a)
a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and
(b)
a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider.
Note: A provider can only be approved in respect of a service it operates. See section 194B.

3AApplication of the Criminal Code

Chapter 2 of the Criminal Code applies to all offences against this Act.

4Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law

(1)
If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of:
(a)
making or withdrawing any application or claim; or
(b)
doing any other thing that is required or permitted to be done for the purposes of that law;
then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing:
(c)
by the use of a telecommunications system or other electronic equipment; or
(d)
by the use of software registered with the Secretary.
(2)
A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things.
(3)
The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things.

4AMeaning of large child care provider

(1)
A provider is a large child care provider, for a financial year, if, at any time in the financial year:
(a)
the provider operates 25 or more approved child care services; or
(b)
the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or

(c)
the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services.
Note: The approved child care services may be any of the types referred to in the table in subclause 2(3) of Schedule 2 to the Family Assistance Act.
(2)
The Minister’s rules may prescribe a number other than 25 for the purposes of paragraphs (1)(a), (b) and (c). If the Minister’s rules do so, those paragraphs are taken to refer to the prescribed number.
(3)
The providers in a group of 2 or more providers are related providers for a financial year for the purposes of subsection (1) if, at any time during the financial year, each provider in the group is related to at least one other provider in the group in any of the following ways:
(a)
the providers have in common 25% or more of the persons who are concerned in, or take part in, their management;
(b)
one provider owns 15% or more of the other provider;
(c)
one provider is entitled to receive 15% or more of any dividends paid by the other provider.

Part 3Payment of family assistance (other than child care subsidy and additional child care subsidy)Division 1Family tax benefitSubdivision AMaking claims5Need for a claim

(1)
The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision.
(2)
A claim is not required for an amount of family tax benefit under section 58AA of the Family Assistance Act.

6Who can claim

The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations.

7How to claim

(1)
An individual or approved care organisation (a claimant) may make a claim:
(a)
for payment of family tax benefit by instalment; or
(b)
for payment of family tax benefit for a past period; or
(c)
in the case only of a claimant who is an individual—for payment of family tax benefit by single payment/in substitution because of the death of another individual.
Form etc. of claim
(2)
To be effective:
(a)
a claim must:
(i)
be made in a form and manner; and
(ii)
contain any information; and
(iii)
be accompanied by any documents;
required by the Secretary; and
(aa)
in the case of a claim for family tax benefit by instalment—the bank account requirement set out in section 7A must be satisfied in relation to the claim; and
(b)
in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period—the tax file number requirement in section 8 must be satisfied in relation to the claim; and
(c)
in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section 8A must be satisfied in relation to the claim.
(3)
A claim is not effective if it is made before the early claim day.

7ABank account details or statement to be provided for claims for family tax benefit by instalment to be effective

(1)
This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(aa) (which states what is required for certain claims to be effective).
Requirement concerning bank account details
(2)
The requirement is that the claimant provide:
(a)
details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or
(b)
a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.
How details or statement to be given
(3)
The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
(4)
The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.

8Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective

(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(b) (which states what is required for certain claims to be effective).
(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
(3)
The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person—that number; or
(ii)
if the application is refused—that the application has been refused; or
(iii)
if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant’s partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person’s tax file number; or
(ii)
a statement by the person under subsection (4) or (5).

8ATax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective

(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person.
Statement of tax file number
(3)
The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(5)
The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person—that number; or
(ii)
if the application is refused—that the application has been refused; or
(iii)
if the application is withdrawn—that the application has been withdrawn.
How statement to be given
(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s TFN.
(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.

9Restrictions on claims for payment of family tax benefit by instalment

A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time) when the claim would be determined:
(a)
the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or
(b)
the claimant is already entitled to be paid family tax benefit by instalment; or
(c)
the following apply:
(i)
a determination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit at the determination time or at any later time;
(ii)
the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect.

10Restrictions on claims for payment of family tax benefit for a past period

Restriction where previous claim or instalment determination
(1)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or
(b)
the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or
(c)
the following apply:
(i)
a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit;
(ii)
the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.
Claim must relate to one income year and be made within a certain period
(2)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period does not fall wholly within one income year; or
(b)
the period does fall wholly within one income year (the relevant income year) but the claim is made after the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year.
(2A)
The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
Claim must be accompanied by instalment claim in some circumstances
(3)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period occurs in the income year in which the claim is made; and
(b)
at the time the claim is made, the claimant is eligible for family tax benefit; and
(c)
at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(d)
the claim is not accompanied by a claim for payment of family tax benefit by instalment.
(4)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period occurs in either of the 2 income years before the one in which the claim is made; and
(b)
if the claimant is an individual—at any time during the past period, the claimant, or the claimant’s partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(c)
at the time the claim is made, the claimant is eligible for family tax benefit; and
(d)
if the claimant is an individual—at the time the claim is made, the claimant, or the claimant’s partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(e)
at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and
(f)
the claim is not accompanied by a claim for payment of family tax benefit by instalment.
(5)
Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant’s partner.

11Restrictions on bereavement claims

Entitlement must not already have been determined, or be awaiting determination, on a previous claim
(1)
A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined).
Single payment/substitution claims must relate to current or previous income year
(2)
If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection 32(2) or section 33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred.

12Claim may be withdrawn or varied

(1)
A claimant may withdraw or vary a claim before the claim is determined.
(2)
The claimant may only do so in a manner determined by the Secretary.
(3)
If a claim is withdrawn, it is taken never to have been made.

Subdivision BDetermination of claims etc.13Secretary must determine claim

(1)
If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made.

14Restriction on determining claim where income tax assessment not made

(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a)
the claim is for payment of that benefit for a past period; and
(b)
the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and
(c)
either or both of subsections (2) and (3) apply;
the Secretary can only determine the claim if each assessment concerned has been made.
(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.
(3)
This subsection applies if:
(a)
at the time the claim is made, a person is the claimant’s partner and that person was the claimant’s partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year.

14ARestriction on determining claim where income tax return not lodged

(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a)
the claim is for payment of that benefit for a past period; and
(b)
the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and
(c)
one or more of subsections (2) to (3A) apply;
then the claim is taken never to have been made.
(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
the claimant has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.
(3)
This subsection applies if:
(a)
at the time the claim is made, a person is the claimant’s partner, and that person was the claimant’s partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
that person has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.
(3A)
This subsection applies if:
(a)
the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant’s entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and
(b)
the claimant does not notify the Secretary of the amount of the claimant’s adjusted taxable income for the past period income year before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year.
(4)
The further period referred to in subparagraph (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year.

15Restriction on determining claim where tax file number not provided etc.

Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
(1)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection 8(4); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection 8A(4);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
(2)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection 8(5); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection 8A(5);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i)
the person has not applied for a tax file number; or

(ii)
an application by the person for a tax file number has been refused; or
(iii)
the person has withdrawn an application for a tax file number.
(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

15ARestriction on determining claim where bank account details not provided

(1)
If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid.
(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

15BDeferral of determination of early claims

If:
(a)
an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and
(b)
the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for family tax benefit until the earlier of the following:
(c)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(d)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.

16Determination of instalment entitlement claim

(1)
This section applies if the claim is one for payment of family tax benefit by instalment.
(2)
If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.
Additional entitlement in subsection (2) cases
(4)
If:
(a)
the Secretary is satisfied as mentioned in subsection (2); and
(b)
the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Actduring the whole or part of the period since the claim was made;
the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.
Instalments where bereavement eligibility—remaining FTB or regular care children
(5)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a)
the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b)
assuming subsection (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that:
(c)
the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(i)
for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(ii)
for each day, before the determination came into force, that occurred during that period; and
(d)
the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.
Instalments where bereavement eligibility—no remaining FTB or regular care children
(6)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a)
the claimant is eligible for family tax benefit in accordance with section 31 of the Family Assistance Act; and
(b)
assuming subsection (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division 1 of Part 3 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(c)
for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(d)
for each day, before the determination came into force, that occurred during that period.

17Determination of past period entitlement claim

If:
(a)
the claim is one for payment of family tax benefit for a past period; and
(b)
the Secretary is satisfied that the claimant was eligible for family tax benefit:
(i)
for the whole of the period in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act; or
(ii)
for part of the period in accordance with Subdivision A of that Division and for the remainder of the period in accordance with section 31 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit for the past period.

18Determination of bereavement entitlement claim

If:
(a)
the claim is one for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b)
the Secretary is satisfied that the claimant is eligible for family tax benefit under section 32 or 33 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the family tax benefit.

19Determination that no entitlement

If the Secretary is not satisfied as mentioned in section 16, 17 or 18, the Secretary must determine:
(a)
if the determination is on a claim for payment of family tax benefit by instalment—that the claimant is not entitled to be paid family tax benefit for each day on which the determination is in force; or
(b)
in any other case—that the claimant is not entitled to be paid family tax benefit for the past period or because of the death of the other individual, as the case requires.

20Determination of rate may be based on estimate, indexed estimate or indexed actual income

(1)
If:
(a)
an individual’s eligibility for, or rate of, family tax benefitis required to be determined for the purposes of this Division or Division 3; and
(b)
information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and
(d)
the Secretary considers the estimate to be reasonable; and
(e)
since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;
the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the estimate.
(2)
If:
(a)
an estimate is given to the Secretary for the purposes of subsection (1); and
(b)
the Secretary does not consider the estimate reasonable;
the following paragraphs apply:
(c)
the eligibility or rate cannot be determined; and
(d)
if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.
(2A)
If:
(a)
an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b)
information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and
(d)
since the notice was given, the individual has not given the Secretary an estimate of the individual’s adjusted taxable income that the Secretary considers to be reasonable;
the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice—the notice with the most recent start day).
Note: Section 20C affects the meaning of this provision for members of couples.
(3)
If:
(a)
an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b)
information about the amount of maintenance income needed for the calculation of the rate is not available;
the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.
Note: If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection 3(1)).

20AIndexed estimates

(1)
The Secretary may calculate an indexed estimate for an individual under subsection (5), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant, or the partner of a claimant, for family tax benefit; and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c)
the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.
Note: Section 20C affects the meaning of paragraph (c) for members of couples.
(2)
If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:
(a)
stating the indexed estimate for the individual; and
(b)
specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).
(3)
The Secretary must not give a notice under subsection (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection (2) stating an indexed estimate for that individual with a start day in the same income year.
(4)
A notice given to a claimant under subsection (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection 20B(2) stating an indexed actual income for the same individual. Any such notice under subsection 20B(2) must specify a start day that is no earlier than the start day specified in the superseded notice.
(5)
Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual’s current ATI number (see subsection (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):

where:
AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings).
highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November means the November of the income year before the income year in which the start day occurs.
reference period, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
(6)
For the purposes of subsection (5), the individual’s current ATI number is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20B(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
(7)
A notice under subsection (2) is not a legislative instrument.

20BIndexed actual incomes

(1)
The Secretary may calculate an indexed actual income for an individual under subsection (4), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant for, or the partner of a claimant for, family tax benefit; and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c)
the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and
(d)
since the claimant was last given a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and
(e)
the adjusted taxable income for an income year (actual income) of the individual (disregarding the effect for couples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary.
Note: Section 20C affects the meaning of paragraph (1)(c) for members of couples.
(2)
If:
(a)
the Secretary calculates an indexed actual income for the individual; and
(b)
the indexed actual income is greater than the individual’s current ATI number (see subsection (5));
the Secretary may give the claimant a notice:
(c)
stating the indexed actual income for the individual; and
(d)
specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).
(3)
A notice given to a claimant under subsection (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection 20A(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.
(4)
Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):

where:
AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings).
highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November means the November of the income year before the income year in which the start day occurs.
reference period, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
(5)
For the purposes of paragraph (2)(b), the individual’s current ATI number is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection 20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 20 (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 20 if the individual were the claimant (disregarding the effect for couples of section 20C of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
(6)
A notice under subsection (2) is not a legislative instrument.

20CIndexed estimates and indexed actual incomes of members of couples

Section applies to couples
(1)
This section applies in relation to any individual who is a member of a couple.
Family tax benefit Part A
(2)
For the purposes of the Family Assistance Act other than Part 4 of Schedule 1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
(3)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a)
the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)); or
(b)
if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
Family tax benefit Part B
(4)
For the purposes of Part 4 of Schedule 1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).
(5)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:
(a)
the indexed estimate or indexed actual income for that individual or stated in that notice;
(b)
the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:
(c)
if the individual is the claimant for family tax benefit—the amount in paragraph (a); or
(d)
if the individual is the partner of the claimant for family tax benefit—the amount in paragraph (b).
Most recent indexed estimate or indexed actual income for individual’s partner
(6)
In subsections (3) and (5), the most recent indexed estimate or indexed actual income for the individual’s partner is the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:
(a)
if the individual is the claimant for family tax benefit—the individual; or
(b)
if the individual is the partner of the claimant for family tax benefit—the individual’s partner;
under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice—the notice with the most recent start day).

21When determination is in force

(1)
Subject to this section, a determination under this Division comes into force when it is made and remains in force at all times afterwards.
(1A)
A determination under paragraph 19(a) may be expressed to come into force on a day before it is made (but not earlier than the day the claim concerned is made).
Effect of later determination on certain instalment determinations
(2)
If, on a particular day, a determination is in force:
(a)
under section 16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or
(b)
under paragraph 19(a);
the determination ceases to be in force on the particular day if either:
(c)
another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or
(d)
another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period.
Request for cessation of instalment determination
(3)
A determination in force under section 16 on a particular day ceases to be in force if:
(a)
under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and
(b)
on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension, income support supplement or veteran payment; and
(c)
on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:
(i)
to cease to be in force from the particular day or from a specified later day; or
(ii)
to have ceased to be in force at the end of the most recent instalment period before the particular day.
The determination ceases to be in force in accordance with the advice.

22Notice of determination

(1)
The Secretary must give notice of a determination under this Subdivision (except subsection 23(3B)) to the claimant, stating:
(a)
whether the claimant is entitled to be paid family tax benefit under the determination; and
(b)
if the claimant is so entitled:
(i)
if the claimant is entitled to be paid family tax benefit by instalment—the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or
(ii)
in any other case—the amount of the benefit and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part 5.
(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.

23Payment of family tax benefit by instalment

(1)
Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period endingafter the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Instalment amount and instalment period
(2)
In subsection (1):
instalment amount means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination.
instalment period means, subject to subsection (3):
(a)
the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or
(b)
if the claimant:
(i)
is included in a class of persons specified under subsection (3A); and
(ii)
is the subject of a determination in force under subsection (3B);
the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.
Changing the day on which later instalment periods begin
(3)
The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Persons who may have 7‑day instalment periods
(3A)
The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7‑day instalment periods.
(3B)
The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (3A) has instalment periods of 7 days.
(3C)
The Secretary must revoke a determination made under subsection (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (3A).
(3D)
Subsection (3C) does not limit the operation of subsection 33(3) of the Acts Interpretation Act 1901 in relation to subsection (3B) of this section.
Secretary may make direction as to the manner of making payments
(5)
The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
Early payment of FTB instalment in particular cases
(5A)
If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.
(6)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.

24Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual

(1)
If the claimant is entitled to be paid family tax benefit under a determination on a claim for payment of family tax benefit:
(a)
for a past period; or
(b)
by single payment/in substitution because of the death of another individual;
the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.
(4)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.

24AOther payments of family tax benefit

(1)
If an individual is entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate.
(2)
This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.

25Obligation to notify change of circumstances

(1)
If, after a claimant becomes entitled to be paid family tax benefit by instalment:
(a)
anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or
(b)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
(2)
Strict liability applies to the element of an offence against subsection (1) that a notice is a notice given under section 25A.
(3)
If, after the Secretary determines under subsection 23(3B) that a claimant has instalment periods of 7 days:
(a)
anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection 23(3A); or
(b)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
(4)
If a thing that is described in both subsections (1) and (3) happens or is likely to happen, subsection (1) applies in relation to the thing but subsection (3) does not.

25ASecretary’s power to approve a manner of notification

(1)
The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section 25.
(2)
The Secretary must, by written notice, notify the claimant of the approved manner of notification.

26Secretary’s power to request tax file numbers

(1)
If:
(a)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.
Statement of tax file number
(2)
The first kind of statement that can be made is a statement of the TFN determination person’s tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN person does not know what his or her tax file number is etc.
(3)
The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
(4)
The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person—that number; or
(ii)
if the application is refused—that the application has been refused; or
(iii)
if the application is withdrawn—that the application has been withdrawn.

26ASecretary’s power to require bank account details

If:
(a)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid;
the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid.

Subdivision CVariation of determinations27Variation of instalment and past period determinations where failure to provide tax file number

Non‑compliance with request
(1)
If:
(a)
the Secretary makes a request under subsection 26(1); and
(b)
the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) applies.
Exemption from request under subsection 26(1)
(2)
The Secretary may determine that the consequence in subsection (5) does not apply if:
(a)
the TFN determination person concerned is or was the claimant’s partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person’s tax file number; or
(ii)
a statement by the person under subsection 26(3) or (4).
Statement made by TFN determination person under subsection 26(3)
(3)
If:
(a)
the Secretary makes a request under subsection 26(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN determination person under subsection 26(4)
(4)
If:
(a)
the Secretary makes a request under subsection 26(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(4)
(4A)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection 8(4); and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (5) applies.
Statement made by TFN claim person under subsection 8(5)
(4B)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection 8(5); and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
Variation of determination
(5)
For the purposes of subsection (1), (3), (4), (4A) or (4B), the consequence is that the Secretary may:
(a)
if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or
(b)
if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.
Consequence of Secretary later becoming aware of tax file number
(6)
If:
(a)
under subsection (5), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:
(i)
if paragraph (5)(a) applies—before the end of the income year following the one in which the variation took effect; or
(ii)
if paragraph (5)(b) applies—at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (5).

27AVariation of instalment entitlement determination where failure to provide bank account details

Non‑compliance with requirement
(1)
If:
(a)
the claimant is subject to a requirement under section 26A; and
(b)
the claimant does not comply with the requirement within 28 days of the requirement being made;
then, subject to subsection (2), the consequence in subsection (3) applies.
Exemption from requirement under section 26A
(2)
The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.
Variation of determination
(3)
For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of bank account details
(4)
If:
(a)
under subsection (3), the Secretary varies the determination; and
(b)
the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).

28Variation of instalment and past period entitlement determinations where income tax return not lodged

(1)
This section applies if:
(a)
a determination under section 16 or 17 is in force at, or was in force before, a particular time; and
(b)
there are one or more days (the cancellation days) before the particular time in respect of which the following conditions are satisfied:
(i)
the cancellation days occur in the income year (the cancellation income year) that began 2 years before the beginning of the income year in which the particular time occurs;
(ii)
the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;
(iii)
the claimant, or the claimant’s partner at the particular time (if he or she was also the claimant’s partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;
(iv)
by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph (iii) applies.
Consequence of section applying
(2)
If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
Consequence where income tax returns are later lodged
(3)
If:
(a)
after the Secretary varies the determination under subsection (2) or (6), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone (the taxpayers involved):
(i)
who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and
(ii)
in respect of whom an assessment had not been made before the determination was varied; and
(b)
the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount) of family tax benefit for the cancellation days; and
(ba)
subsection (4) (which is about when the claimant and the claimant’s partner separate after the determination is varied) does not apply;
the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:
(c)
if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:

ad No 55, 2016
s 102U.......................................	ad No 55, 2016
Subdivision G
s 102V.......................................	ad No 55, 2016
s 102W......................................	ad No 55, 2016
s 103..........................................	rep No 5, 2011
Part 5
Part 5.........................................	am No 55, 2016
Division 1A
Division 1A................................	ad No 22, 2017
s 103..........................................	ad No 22, 2017
am No 38, 2024
s 103A.......................................	ad No 22, 2017
am No 26, 2021
s 103B.......................................	ad No 22, 2017
am No 26, 2021
s 103C.......................................	ad No 22, 2017
Division 1
Division 1..................................	rs No 45, 2000
Subdivision A
s 104..........................................	rs No 45, 2000
am No 146, 2006; No 118, 2007; No 53, 2008; No 50, 2009; No 34, 2010; No 25, 2011
rs No 22, 2017
am No 26, 2021
s 105..........................................	rs No 45, 2000
am No 65, 2010; No 60, 2015; No 38, 2024
s 105A.......................................	ad No 59, 2004
am No 29, 2005; No 61, 2005
s 105B.......................................	ad No 141, 2011
am No 70, 2013; No 122, 2014
s 105C.......................................	ad No 22, 2017
am No 66, 2022
s 105D.......................................	ad No 22, 2017
am No 26, 2021; No 38, 2024; No 12, 2025
s 105E........................................	ad No 22, 2017
am No 38, 2020; No 26, 2021; No 86, 2021; No 12, 2025
s 106..........................................	rs No 45, 2000
am No 30, 2003; No 60, 2004; No 132, 2004; No 146, 2006; No 118, 2007; No 131, 2008; No 4, 2009; No 38, 2010; No 141, 2011; No 50, 2012; No 60, 2015; No 22, 2017; No 22, 2020; No 97, 2020
s 106A.......................................	ad No 22, 2017
s 106B.......................................	ad No 22, 2017
am No 38, 2024
s 107..........................................	am No 192, 1999
rs No 45, 2000
am No 30, 2003; No 132, 2004; No 53, 2011; No 49, 2012; No 70, 2013; No 14, 2014; No 46, 2016; No 85, 2016; No 22, 2017; No 36, 2018
s 107A.......................................	ad No 22, 2017
Subdivision B
s 108..........................................	rs No 45, 2000
am No 30, 2003; No 146, 2006; No 118, 2007; No 53, 2008; No 50, 2009; No 34, 2010; No 25, 2011; No 32, 2011; No 79, 2011; No 31, 2014; No 22, 2017; No 26, 2021; No 12, 2025
s 109..........................................	rs No 45, 2000
am No 30, 2003
rep No 146, 2006
s 109A.......................................	ad No 45, 2000
am No 65, 2010; No 53, 2008
rs No 50, 2009; No 65, 2010
am No 60, 2015; No 22, 2017; No 38, 2024
s 109B.......................................	ad No 45, 2000
am No 132, 2004; No 146, 2006; No 118, 2007; No 22, 2017
s 109C.......................................	ad No 45, 2000
am No 32, 2011; No 104, 2020
ed C107
s 109D.......................................	ad No 45, 2000
am No 60, 2004; No 132, 2004; No 118, 2007; No 131, 2008; No 4, 2009; No 65, 2010; No 53, 2011; No 141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 14, 2014; No 60, 2015; No 22, 2017; No 36, 2018; No 125, 2019; No 22, 2020; No 97, 2020; No 38, 2024
s 109DA.....................................	ad No 118, 2007
am No 60, 2015
rs No 22, 2017; No 125, 2019
s 109DB.....................................	ad No 22, 2017
s 109DC.....................................	ad No 22, 2017
s 109E........................................	ad No 45, 2000
am No 65, 2010; No 53, 2011; No 49, 2012; No 70, 2013; No 14, 2014; No 46, 2016; No 85, 2016; No 36, 2018; No 38, 2024
s 109EA.....................................	ad No 22, 2017
s 109F........................................	ad No 45, 2000
s 109G.......................................	ad No 45, 2000
am No 132, 2004; No 108, 2006; No 65, 2010; No 22, 2017
s 109H.......................................	ad No 45, 2000
am No 60, 2015; No 38, 2024
Division 2
Division 2 heading......................	rs No 60, 2015
am No 38, 2024
Subdivision A
Subdivision A.............................	ad No 60, 2015
s 110..........................................	am No 154, 2012
rs No 60, 2015
am No 125, 2019; No 38, 2024
Subdivision B
Subdivision B heading.................	ad No 60, 2015
am No 38, 2024
s 111..........................................	am No 45, 2000; No 132, 2004; No 36, 2006; No 146, 2006; No 118, 2007; No 53, 2008; No 50, 2009; No 65, 2010; No 25, 2011; No 32, 2011; No 53, 2011; No 79, 2011; No 120, 2011; No 141, 2011; No 60, 2015; No 22, 2017; No 26, 2018; No 125, 2019; No 26, 2021; No 38, 2024; No 12, 2025
s 111A.......................................	ad No 45, 2000
rs No 60, 2015
am No 22, 2017; No 125, 2019; No 38, 2024
Subdivision C
Subdivision C heading.................	am No 38, 2024
Subdivision C.............................	ad No 60, 2015
item 21A....................................	ad No 60, 2015
rep No 4, 2016
s 111B.......................................	ad No 45, 2000
rs No 60, 2015
am No 38, 2024
s 111C.......................................	ad No 38, 2024
s 112..........................................	am No 45, 2000; No 132, 2004; No 154, 2012
rs No 60, 2015; No 38, 2024
s 112A.......................................	ad No 38, 2024
s 112B.......................................	ad No 38, 2024
s 112C.......................................	ad No 38, 2024
s 113..........................................	am No 45, 2000; No 65, 2010
rs No 60, 2015
am No 22, 2017; No 38, 2024
s 114..........................................	rs No 60, 2015
am No 38, 2024
s 115..........................................	rep No 45, 2000
ad No 60, 2015
am No 38, 2024
s 116..........................................	rs No 60, 2015
am No 38, 2024
s 116A.......................................	ad No 60, 2015
am No 38, 2024
s 117..........................................	am No 154, 2012
rs No 60, 2015
rep No 3, 2022
s 118..........................................	am No 45, 2000; No 111, 2005; No 146, 2006; No 48, 2009; No 38, 2010; No 32, 2011; No 154, 2012; No 103, 2013
rs No 60, 2015
rep No 3, 2022
Division 3..................................	rep No 60, 2015
s 119..........................................	am No 38, 2010
rs No 60, 2015
am No 3, 2022; No 38, 2024
s 120..........................................	am No 38, 2010; No 154, 2012
rs No 60, 2015
am No 22, 2017; No 26, 2018; No 38, 2024
s 121..........................................	am No 38, 2010
rs No 60, 2015; No 38, 2024
s 122..........................................	am No 45, 2000; No 146, 2006; No 38, 2010
rs No 60, 2015
am No 38, 2024
Subdivision B heading.................	rs No 33, 2010; No 32, 2011
rep No 60, 2015
s 122A.......................................	ad No 33, 2010
am No 32, 2011
rep No 60, 2015
s 123..........................................	am No 33, 2010; No 38, 2010; No 154, 2012
rs No 60, 2015
am No 38, 2024
s 124..........................................	rep No 33, 2010
ad No 60, 2015
am No 22, 2017; No 38, 2024; No 14, 2025
s 125..........................................	am No 33, 2010; No 38, 2010
rs No 60, 2015
am No 85, 2016; No 38, 2024
s 125A.......................................	ad No 22, 2017
am No 38, 2024
s 126..........................................	am No 33, 2010; No 38, 2010
rs No 60, 2015
rep No 38, 2024
Subdivision BA heading..............	rs No 32, 2011
rep No 60, 2015
Subdivision BA...........................	ad No 33, 2010
rep No 60, 2015
s 126A.......................................	ad No 33, 2010
am No 38, 2010; No 32, 2011; No 154, 2012
rep No 60, 2015
s 127..........................................	rs No 60, 2015
am No 38, 2024
Subdivision BB heading...............	ad No 33, 2010
rep No 60, 2015
Subdivision D.............................	ad No 60, 2015
rep No 38, 2024
s 128..........................................	am No 38, 2010
rs No 60, 2015
am No 22, 2017; No 125, 2019
rep No 38, 2024
s 128A.......................................	ad No 38, 2010
rep No 60, 2015
s 128B.......................................	ad No 38, 2010
rep No 60, 2015
s 128C.......................................	ad No 38, 2010
rep No 60, 2015
s 129..........................................	am No 38, 2010
rs No 60, 2015
rep No 132, 2015
Subdivision BC heading...............	rs No 154, 2012
rep No 60, 2015
Subdivision BC...........................	ad No 38, 2010
rep No 60, 2015
s 129A.......................................	ad No 38, 2010
am No 154, 2012
rep No 60, 2015
s 129B.......................................	ad No 38, 2010
am No 154, 2012
rep No 60, 2015
Subdivision E.............................	ad No 60, 2015
rep No 38, 2024
s 130..........................................	am No 154, 2012
rs No 60, 2015
rep No 38, 2024
s 131..........................................	am No 38, 2010
rs No 60, 2015
rep No 38, 2024
s 132..........................................	rep No 45, 2000
ad No 60, 2015
rep No 38, 2024
s 133..........................................	am No 137, 2001; No 38, 2010
rep No 154, 2012
ad No 60, 2015
rep No 38, 2024
s 134..........................................	am No 154, 2012
rs No 60, 2015
rep No 38, 2024
s 134A.......................................	ad No 22, 2017
rep No 38, 2024
s 134B.......................................	ad No 22, 2017
rep No 38, 2024
s 135..........................................	am No 38, 2010
rs No 154, 2012; No 60, 2015
rep No 38, 2024
Subdivision F heading.................	rep No 38, 2024
Subdivision F..............................	ad No 60, 2015
s 136..........................................	am No 38, 2010
rs No 154, 2012; No 60, 2015; No 22, 2017
am No 38, 2024
s 137..........................................	rs No 38, 2010; No 60, 2015
am No 38, 2024
s 137A.......................................	ad No 22, 2017
am No 38, 2024
s 137B.......................................	ad No 22, 2017
am No 38, 2024
Subdivision G
Subdivision G heading.................	am No 38, 2024
Subdivision G.............................	ad No 60, 2015
s 138..........................................	am No 38, 2010
rs No 60, 2015
am No 22, 2017; No 125, 2019; No 26, 2021; No 38, 2024
s 138A.......................................	ad No 38, 2024
rep No 14, 2025
s 138B.......................................	ad No 38, 2024
s 139..........................................	am No 45, 2000; No 146, 2006; No 38, 2010; No 154, 2012
rs No 60, 2015
am No 38, 2024
s 140..........................................	rs No 60, 2015
am No 38, 2024
s 141..........................................	am No 33, 2010; No 38, 2010; No 32, 2011
rs No 60, 2015
am No 38, 2024
s 141A.......................................	ad No 45, 2000
am No 132, 2004; No 118, 2007
rep No 60, 2015
Subdivision F..............................	ad No 38, 2010
rep No 60, 2015
s 141B.......................................	ad No 38, 2010
rep No 60, 2015
Subdivision G.............................	ad No 154, 2012
rep No 60, 2015
s 141C.......................................	ad No 154, 2012
rep No 60, 2015
s 141D.......................................	ad No 154, 2012
rep No 60, 2015
s 141E........................................	ad No 154, 2012
rep No 60, 2015
Division 4..................................	rep No 60, 2015
s 142..........................................	am No 45, 2000; No 146, 2006; No 53, 2008; No 50, 2009; No 65, 2010
rep No 60, 2015
s 143..........................................	rep No 60, 2015
s 144..........................................	am No 45, 2000; No 30, 2003; No 36, 2006; No 118, 2007; No 32, 2011
rep No 60, 2015
s 145..........................................	rep No 60, 2015
s 146..........................................	rep No 60, 2015
s 147..........................................	rep No 60, 2015
s 148..........................................	rep No 60, 2015
s 149.........................................	am No 98, 2014
rep No 60, 2015
s 150..........................................	am No 38, 2010
rep No 60, 2015
s 151..........................................	rep No 60, 2015
s 152..........................................	rep No 60, 2015
Division 5 heading......................	rs No 50, 2009
rep No 22, 2017
Division 5..................................	ad No 53, 2008
rep No 22, 2017
s 152A.......................................	ad No 53, 2008
rs No 50, 2009
am No 60, 2015
rep No 22, 2017
s 152B.......................................	ad No 50, 2009
am No 60, 2015
rep No 22, 2017
Division 6
Division 6..................................	ad No 65, 2010
s 152C.......................................	ad No 65, 2010
s 152D.......................................	ad No 65, 2010
am No 60, 2015; No 38, 2024
Part 6
Division 1
s 153..........................................	am No 118, 2007; No 26, 2018
s 153A.......................................	ad No 26, 2018
s 154..........................................	am No 45, 2000; No 30, 2003; No 132, 2004; No 113, 2007; No 118, 2007; No 53, 2008; No 50, 2009; No 25, 2011; No 22, 2017; No 26, 2018; No 125, 2019
s 154A.......................................	ad No 45, 2000
am No 33, 2004; No 49, 2009; No 141, 2011
rep No 14, 2014
s 154B.......................................	ad No 49, 2009
rep No 14, 2014
s 155..........................................	am No 30, 2003; No 26, 2018
s 156..........................................	am No 30, 2003
rs No 26, 2018
s 157..........................................	am No 45, 2000; No 30, 2003; No 150, 2005; No 22, 2017; No 12, 2025
s 157A.......................................	ad No 22, 2017
s 158..........................................	am No 30, 2003; No 118, 2007; No 22, 2017; No 26, 2018
s 159..........................................	rs No 137, 2001
am No 118, 2007
s 159A.......................................	ad No 65, 2010
am No 26, 2018
s 159B.......................................	ad No 26, 2018
s 159C.......................................	ad No 26, 2018
s 160..........................................	am No 30, 2003; No 118, 2007; No 26, 2018
Division 1A
Division 1A................................	ad No 14, 2014
s 160A.......................................	ad No 14, 2014
Division 2
s 161..........................................	am No 45, 2000; No 79, 2011; No 125, 2019; No 38, 2024
s 161A.......................................	ad No 17, 2020
s 162..........................................	am No 35, 2003; No 108, 2006; No 118, 2007; No 42, 2008; No 32, 2011; No 47, 2016; No 22, 2017; No 125, 2019; No 17, 2020
s 162A.......................................	ad No 17, 2020
s 162B.......................................	ad No 66, 2022
s 163..........................................	rs No 137, 2001
am No 4, 2016; No 17, 2020
s 164..........................................	rs No 137, 2001
am No 4, 2016; No 17, 2020
s 165..........................................	am No 137, 2001; No 4, 2016
s 166..........................................	am No 4, 2016
s 167..........................................	am No 107, 2020
s 168..........................................	am No 95, 2002; No 32, 2011; No 79, 2011; No 107, 2020
s 169..........................................	am No 108, 2006
rs No 79, 2011
s 169A.......................................	ad No 160, 2005
rep No 49, 2019
s 169B.......................................	ad No 141, 2008
rep No 109, 2014
Division 3
Subdivision A
s 171..........................................	am No 45, 2000; No 22, 2017
Subdivision B
s 172..........................................	rs No 137, 2001
am No 22, 2017
s 173..........................................	am No 45, 2000
rs No 137, 2001
am No 132, 2004; No 118, 2007; No 53, 2008; No 50, 2009; No 25, 2011; No 22, 2017
s 174..........................................	am No 45, 2000
rs No 137, 2001
am No 22, 2017
s 175..........................................	am No 45, 2000
rs No 137, 2001
am No 53, 2008; No 50, 2009; No 25, 2011; No 22, 2017
s 175AA.....................................	ad No 53, 2008
am No 50, 2009; No 25, 2011
rep No 22, 2017
s 175A.......................................	ad No 45, 2000
am No 137, 2001; No 118, 2007
rep No 22, 2017
s 176..........................................	rs No 45, 2000; No 137, 2001
am No 118, 2007; No 34, 2010; No 25, 2011
rs No 22, 2017
am No 26, 2021
Subdivision C
s 177..........................................	am No 4, 2016
s 178..........................................	am No 45, 2000; No 118, 2007; No 34, 2010; No 25, 2011; No 22, 2017; No 26, 2021
Subdivision D
s 183..........................................	am No 61, 2016; No 22, 2017
Part 7
Part 7 heading.............................	rs No 137, 2001
Division 1
s 186..........................................	rep No 137, 2001
s 187..........................................	rep No 137, 2001
s 188..........................................	rs No 137, 2001
am No 4, 2010
Division 2..................................	rep No 137, 2001
s 189..........................................	rep No 137, 2001
s 190..........................................	rep No 137, 2001
Part 8
Part 8.........................................	rs No 22, 2017
Division 1
s 194..........................................	am No 138, 2000; No 22, 2017
rep No 22, 2017
s 194A.......................................	ad No 22, 2017
s 194B.......................................	ad No 22, 2017
am No 125, 2019; No 26, 2021
s 194C.......................................	ad No 22, 2017
am No 66, 2022; No 31, 2025
s 194D.......................................	ad No 22, 2017
am No 66, 2022; No 31, 2025
s 194E........................................	ad No 22, 2017
am No 66, 2022
s 194EA.....................................	ad No 31, 2025
s 194F........................................	ad No 22, 2017
s 194G.......................................	ad No 22, 2017
s 194H.......................................	ad No 22, 2017
s 195..........................................	am No 45, 2000; No 30, 2003; No 118, 2007; No 53, 2008; No 25, 2011; No 79, 2011; No 120, 2011; No 22, 2017
rep No 22, 2017
Division 2
s 195A.......................................	ad No 50, 2009
am No 79, 2011
rs No 22, 2017
am No 125, 2019
s 195B.......................................	ad No 22, 2017
s 195C.......................................	ad No 22, 2017
s 195D.......................................	ad No 22, 2017
rs No 125, 2019
s 195E........................................	ad No 22, 2017
s 195F........................................	ad No 22, 2017
s 195G.......................................	ad No 22, 2017
s 195H.......................................	ad No 22, 2017
s 196..........................................	am No 45, 2000; No 53, 2008; No 79, 2011; No 120, 2011
rep No 22, 2017
Division 3
s 196A.......................................	ad No 120, 2011
rs No 22, 2017
s 196B.......................................	ad No 22, 2017
am No 125, 2019
s 196C.......................................	ad No 22, 2017
s 197..........................................	am No 53, 2008
rep No 22, 2017
Division 4
s 197A.......................................	ad No 22, 2017
am No 125, 2019
s 197AA.....................................	ad No 125, 2019
s 197AB.....................................	ad No 125, 2019
am No 26, 2021
s 197B.......................................	ad No 22, 2017
rs No 125, 2019
s 197C.......................................	ad No 22, 2017
s 197D.......................................	ad No 22, 2017
s 197E........................................	ad No 22, 2017
s 197F........................................	ad No 22, 2017
am No 125, 2019
s 197G.......................................	ad No 22, 2017
am No 125, 2019; No 84, 2020
s 197H.......................................	ad No 22, 2017
am No 125, 2019
s 197J........................................	ad No 22, 2017
am No 125, 2019
s 197K.......................................	ad No 22, 2017
s 197L........................................	ad No 125, 2019
s 198..........................................	am No 108, 2006
rep No 22, 2017
Division 5
s 198A.......................................	ad No 22, 2017

am No 125, 2019
s 198B.......................................	ad No 22, 2017
s 198C.......................................	ad No 22, 2017
s 199..........................................	rep No 22, 2017
Division 6
s 199A.......................................	ad No 22, 2017
rs No 22, 2017
am No 125, 2019
s 199B.......................................	ad No 22, 2017
am No 125, 2019; No 31, 2025
s 199C.......................................	ad No 22, 2017
s 199D.......................................	ad No 22, 2017
s 199E........................................	ad No 22, 2017
s 199F........................................	ad No 22, 2017
s 199G.......................................	ad No 22, 2017
s 200..........................................	am No 108, 2006; No 118, 2007; No 53, 2008; No 25, 2011
rep No 22, 2017
Part 8A
Part 8A heading..........................	rs No 50, 2009; No 22, 2017
Part 8A......................................	ad No 45, 2000
rs No 22, 2017
Division 1
Division 1 heading......................	rs No 50, 2009; No 22, 2017
s 200A.......................................	ad No 22, 2017
am No 125, 2019
s 200B.......................................	ad No 22, 2017
am No 125, 2019; No 26, 2021
s 200C.......................................	ad No 22, 2017
s 200D.......................................	ad No 22, 2017
am No 125, 2019
s 201..........................................	am No 118, 2007; No 25, 2011
rep No 22, 2017
Division 2
Division 2..................................	rs No 118, 2007; No 22, 2017
s 201A.......................................	ad No 118, 2007
rs No 22, 2017
am No 66, 2022
s 201B.......................................	ad No 53, 2008
am No 25, 2011
rs No 22, 2017
am No 125, 2019; No 22, 2020; No 66, 2022; No 31, 2025
s 201BA.....................................	ad No 66, 2022
s 201BB.....................................	ad No 66, 2022
s 201C.......................................	ad No 22, 2017
am No 125, 2019; No 22, 2020
am No 66, 2022
s 201D.......................................	ad No 22, 2017
s 201E........................................	ad No 22, 2017
s 202..........................................	am No 30, 2003; No 108, 2006
rep No 22, 2017
Division 3
Division 3..................................	ad No 118, 2007
rs No 22, 2017
s 202A.......................................	ad No 22, 2017
s 202B.......................................	ad No 22, 2017
s 202C.......................................	ad No 22, 2017
am No 125, 2019
s 202D.......................................	ad No 22, 2017
s 203..........................................	rep No 22, 2017
Division 4
Division 4 heading......................	am No 66, 2022
Division 4..................................	ad No 34, 2010
rs No 22, 2017
s 203A.......................................	ad No 22, 2017
am No 66, 2022
s 203B.......................................	ad No 22, 2017
am No 66, 2022
s 203BA.....................................	ad No 66, 2022
s 203C.......................................	ad No 22, 2017
am No 66, 2022
s 203D.......................................	ad No 22, 2017
s 204..........................................	am No 53, 2008
rep No 22, 2017
Division 5
s 204A.......................................	ad No 118, 2007
rs No 22, 2017
s 204B.......................................	ad No 22, 2017
am No 125, 2019; No 66, 2022
s 204C.......................................	ad No 22, 2017
am No 125, 2019
s 204D.......................................	ad No 22, 2017
s 204E........................................	ad No 22, 2017
am No 125, 2019
s 204F........................................	ad No 22, 2017
s 204G.......................................	ad No 22, 2017
s 204H.......................................	ad No 22, 2017
am No 125, 2019
s 204J........................................	ad No 22, 2017
am No 66, 2022
s 204K.......................................	ad No 22, 2017
rs No 125, 2019
am No 84, 2020; No 26, 2021
s 205..........................................	am No 108, 2006
rep No 22, 2017
Division 6
s 205A.......................................	ad No 22, 2017
am No 26, 2021
s 205B.......................................	ad No 22, 2017
am No 26, 2021
s 205C.......................................	ad No 26, 2021
s 206..........................................	am No 36, 2006; No 108, 2006; No 53, 2008; No 126, 2015
rep No 22, 2017
s 207..........................................	am No 53, 2008
rep No 22, 2017
s 207A.......................................	ad No 36, 2006
rep No 22, 2017
s 207B.......................................	ad No 36, 2006
rep No 22, 2017
s 208..........................................	rep No 108, 2006
s 209..........................................	am No 138, 2000
rep No 22, 2017
s 210..........................................	am No 108, 2006
rep No 22, 2017
s 211..........................................	rep No 22, 2017
s 212..........................................	rep No 22, 2017
s 213..........................................	am No 108, 2006
rep No 22, 2017
s 214..........................................	am No 108, 2006
rep No 22, 2017
s 215..........................................	rep No 22, 2017
s 216..........................................	rep No 22, 2017
s 217..........................................	rep No 22, 2017
s 218..........................................	rep No 22, 2017
s 219..........................................	rep No 108, 2006
Subdivision A heading.................	ad No 25, 2011
rep No 22, 2017
s 219A.......................................	ad No 45, 2000
am No 137, 2001; No 132, 2004; No 150, 2005; No 36, 2006; No 118, 2007
rs No 118, 2007
rep No 22, 2017
s 219AA.....................................	ad No 118, 2007
rep No 22, 2017
s 219AB.....................................	ad No 118, 2007
am No 34, 2010
rep No 22, 2017
s 219AC.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219AD.....................................	ad No 118, 2007
rep No 22, 2017
s 219AE.....................................	ad No 118, 2007
rep No 22, 2017
s 219AF.....................................	ad No 118, 2007
am No 34, 2010
rep No 22, 2017
s 219AG.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
Subdivision B heading.................	ad No 25, 2011
rep No 22, 2017
s 219B.......................................	ad No 45, 2000
am No 137, 2001; No 150, 2005; No 118, 2007
rs No 118, 2007
am No 53, 2008; No 79, 2011
rep No 22, 2017
s 219BA.....................................	ad No 118, 2007
am No 79, 2011
rep No 22, 2017
s 219BB.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219BC.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219BD.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219C.......................................	ad No 45, 2000
am No 137, 2001
rep No 118, 2007
s 219D.......................................	ad No 45, 2000
am No 137, 2001; No 118, 2007
rep No 118, 2007
s 219E........................................	ad No 45, 2000
am No 137, 2001; No 108, 2006; No 118, 2007; No 53, 2008
rs No 53, 2008
am No 34, 2010
rep No 22, 2017
Subdivision C.............................	ad No 25, 2011
rep No 22, 2017
s 219EA.....................................	ad No 118, 2007
am No 53, 2008
rep No 50, 2009
ad No 25, 2011
am No 25, 2011
rep No 22, 2017
s 219EB.....................................	ad No 25, 2011
rep No 22, 2017
Subdivision D heading.................	ad No 25, 2011
rep No 22, 2017
s 219F........................................	ad No 45, 2000
am No 137, 2001; No 108, 2006; No 53, 2008
rep No 22, 2017
s 219G.......................................	ad No 45, 2000
am No 137, 2001; No 118, 2007; No 53, 2008
rep No 22, 2017
s 219GA.....................................	ad No 120, 2011
am No 169, 2012; No 197, 2012
rep No 22, 2017
s 219GB.....................................	ad No 120, 2011
rep No 22, 2017
s 219H.......................................	ad No 45, 2000
am No 120, 2011
rep No 22, 2017
s 219J........................................	ad No 45, 2000
rs No 53, 2008
rep No 22, 2017
s 219K.......................................	ad No 45, 2000
am No 118, 2007; No 53, 2008; No 120, 2011
rep No 22, 2017
s 219KA.....................................	ad No 120, 2011
rep No 22, 2017
s 219KB.....................................	ad No 120, 2011
rep No 22, 2017
s 219KC.....................................	ad No 120, 2011
rep No 22, 2017
s 219L........................................	ad No 45, 2000
am No 137, 2001; No 53, 2008
rep No 22, 2017
s 219LA.....................................	ad No 120, 2011
rep No 22, 2017
Subdivision E heading.................	ad No 25, 2011
rs No 120, 2011
rep No 22, 2017
s 219M.......................................	ad No 45, 2000
am No 53, 2008; No 50, 2009; No 34, 2010
rep No 22, 2017
s 219N.......................................	ad No 45, 2000
rs No 118, 2007
am No 53, 2008; No 34, 2010; No 25, 2011; No 79, 2011
rep No 22, 2017
s 219NA.....................................	ad No 36, 2006
am No 53, 2008
rep No 22, 2017
s 219NB.....................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219P........................................	ad No 45, 2000
rs No 118, 2007
am No 53, 2008; No 25, 2011
rep No 22, 2017
Subdivision F..............................	ad No 120, 2011
rep No 22, 2017
s 219PA.....................................	ad No 120, 2011
am No 197, 2012
rep No 22, 2017
s 219Q.......................................	ad No 45, 2000
rs No 118, 2007
am No 34, 2010; No 25, 2011; No 79, 2011; No 22, 2017
rep No 22, 2017
s 219QA.....................................	ad No 118, 2007
am No 25, 2011; No 79, 2011
rep No 22, 2017
s 219QB.....................................	ad No 118, 2007
am No 53, 2008; No 34, 2010; No 25, 2011; No 79, 2011
rep No 22, 2017
Division 2A................................	ad No 25, 2011
rep No 22, 2017
s 219QC.....................................	ad No 25, 2011
am No 25, 2011; No 22, 2017
rep No 22, 2017
s 219QD.....................................	ad No 25, 2011
am No 25, 2011
rep No 22, 2017
s 219QE.....................................	ad No 25, 2011
rep No 22, 2017
s 219R.......................................	ad No 45, 2000
rs No 118, 2007
am No 22, 2017
rep No 22, 2017
s 219RA.....................................	ad No 118, 2007
am No 34, 2010; No 25, 2011; No 79, 2011; No 22, 2017
rep No 22, 2017
s 219RB.....................................	ad No 118, 2007
rep No 22, 2017
s 219RC.....................................	ad No 118, 2007
am No 34, 2010; No 25, 2011; No 79, 2011; No 22, 2017
rep No 22, 2017
s 219RD.....................................	ad No 34, 2010
rep No 22, 2017
s 219RE.....................................	ad No 34, 2010
am No 25, 2011; No 79, 2011
rep No 22, 2017
s 219S........................................	ad No 45, 2000
rep No 118, 2007
s 219T........................................	ad No 45, 2000
rep No 118, 2007
Part 8B
Part 8B.......................................	ad No 95, 2002
Division 1
s 219TA.....................................	ad No 95, 2002
am No 59, 2004; No 60, 2004; No 82, 2007; No 113, 2007; No 131, 2008; No 4, 2009; No 50, 2009; No 141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 22, 2017; No 22, 2020; No 97, 2020
Division 2
s 219TB.....................................	ad No 95, 2002
s 219TC.....................................	ad No 95, 2002
s 219TD.....................................	ad No 95, 2002
am No 22, 2017
s 219TE.....................................	ad No 95, 2002
am No 130, 2007; No 50, 2011
Division 3
s 219TF......................................	ad No 95, 2002
Division 4
s 219TG.....................................	ad No 95, 2002
s 219TH.....................................	ad No 95, 2002
s 219TI......................................	ad No 95, 2002
s 219TJ......................................	ad No 95, 2002
s 219TK.....................................	ad No 95, 2002
Division 5
s 219TL.....................................	ad No 95, 2002
s 219TM....................................	ad No 95, 2002
s 219TN.....................................	ad No 95, 2002
s 219TO.....................................	ad No 95, 2002
s 219TP......................................	ad No 95, 2002
s 219TQ.....................................	ad No 95, 2002
s 219TR.....................................	ad No 95, 2002
Part 8C
Part 8C.......................................	ad No 118, 2007
rs No 22, 2017
Division 1
s 219TSA...................................	ad No 118, 2007
rep No 53, 2008
s 219TSB...................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219TSC...................................	ad No 118, 2007
am No 53, 2008; No 13, 2013
rep No 22, 2017
s 219TSD...................................	ad No 118, 2007
rs No 53, 2008
am No 50, 2009
rep No 22, 2017
s 219TSE...................................	ad No 118, 2007
am No 13, 2013
rep No 22, 2017
s 219TSF....................................	ad No 118, 2007
rep No 22, 2017
s 219TSG...................................	ad No 118, 2007
am No 13, 2013
rep No 22, 2017
s 219TSGA................................	ad No 53, 2008
rep No 22, 2017
s 219TSGB.................................	ad No 53, 2008
am No 13, 2013
rep No 22, 2017
s 219TSGC.................................	ad No 53, 2008
rep No 22, 2017
s 219TSGD................................	ad No 53, 2008
rep No 22, 2017
s 219TSGE.................................	ad No 53, 2008
rep No 22, 2017
s 219TSGF.................................	ad No 53, 2008
am No 13, 2013
rep No 22, 2017
s 219TSH...................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 219TSI....................................	ad No 118, 2007
rep No 22, 2017
s 219TSJ....................................	ad No 118, 2007
am No 13, 2013
rep No 22, 2017
s 219TSK...................................	ad No 118, 2007
am No 53, 2008; No 50, 2009
rep No 22, 2017
s 219TSL...................................	ad No 118, 2007
rep No 22, 2017
s 219TSM..................................	ad No 118, 2007
rep No 22, 2017
s 219TSN...................................	ad No 118, 2007
am No 53, 2008; No 13, 2013
rep No 22, 2017
s 219TSO...................................	ad No 118, 2007
rep No 22, 2017
s 219TSP....................................	ad No 118, 2007
rep No 22, 2017
s 219TSQ...................................	ad No 118, 2007
am No 34, 2010
rep No 22, 2017
s 219UA.....................................	ad No 22, 2017
am No 13, 2021; No 31, 2025
s 219UB.....................................	ad No 22, 2017
am No 125, 2019
s 219UC.....................................	ad No 22, 2017
am No 31, 2025
s 219UCA..................................	ad No 31, 2025
s 219UD.....................................	ad No 22, 2017
Division 2
s 219VA.....................................	ad No 22, 2017
am No 13, 2021
s 219VB.....................................	ad No 22, 2017
am No 13, 2021
Division 3
s 219WA....................................	ad No 22, 2017
Division 4
s 219XA.....................................	ad No 22, 2017
s 219XB.....................................	ad No 22, 2017
Part 9
s 220A.......................................	ad No 53, 2008
s 221..........................................	am No 45, 2000; No 118, 2007; No 53, 2008; No 32, 2011; No 120, 2011; No 154, 2012; No 96, 2014; No 46, 2016; No 22, 2017; No 104, 2020; No 26, 2021; No 31, 2025
s 221A.......................................	ad No 118, 2007
s 223..........................................	rs No 47, 2001
am No 17, 2020
s 224..........................................	am No 45, 2000; No 132, 2004; No 53, 2008; No 50, 2009; No 25, 2011; No 154, 2012
rs No 22, 2017
am No 125, 2019
s 224A.......................................	ad No 118, 2007
am No 53, 2008
rep No 22, 2017
s 225..........................................	am No 44, 2000; No 22, 2017
s 226..........................................	am No 45, 2000; No 22, 2017
s 227..........................................	rep No 45, 2000
ad No 75, 2001
am No 36, 2018
s 228..........................................	rep No 45, 2000
ad No 75, 2001
am No 146, 2006
s 228A.......................................	ad No 144, 2015
am No 22, 2017
s 230A.......................................	ad No 22, 2017
s 230B.......................................	ad No 22, 2017
s 231..........................................	am No 118, 2007; No 120, 2011; No 22, 2017
s 233..........................................	am No 22, 2017; No 38, 2020
s 234..........................................	am No 111, 2005; No 38, 2010; No 32, 2011
s 235..........................................	am No 45, 2000; No 50, 2009; No 60, 2015; No 22, 2017; No 38, 2024