Child Support Legislation Amendment Act 1998 (Cth)
Contents
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The Parliament of Australia enacts:
This Act may be cited as the
Child Support Legislation Amendment Act 1998 .
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Subject to subsection (10), the amendments of the
Child Support (Registration and Collection) Act 1988 made by this Act (other than by Part 2 of Schedule 12 or by Schedule 22) commence on a day or days to be fixed by Proclamation.(3) Part 2 of Schedule 12 commences on 1 July 1999.
(4) Subject to subsection (10), the amendments of the
Social Security Act 1991 made by this Act (other than Schedule 7) commence on a day or days to be fixed by Proclamation.(5) Schedules 14 and 18 commence immediately after the commencement of Schedule 1.
(6) Schedule 13 commences immediately after the commencement of Schedule 14.
(7) Schedule 15 commences immediately after the commencement of Schedule 13.
(8) Schedule 16 commences immediately after the commencement of Schedule 15.
(9) Subject to subsection (10), the amendments made by Schedule 7 commence on a day or days to be fixed by Proclamation.
(10) If an amendment referred to in subsection (2), (4) or (9) does not commence within the period of 12 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.
(11) Schedule 23 (except Part 2) commences immediately after the commencement of Schedule 16.
(12) Part 2 of Schedule 23 commences on the day after the day on which the
A New Tax System (Fringe Benefits Reporting) Act 1999 receives the Royal Assent. However, if this Act receives the Royal Assent after the day on which that Act receives the Royal Assent, that Part commences on the day after the day on which this Act receives the Royal Assent.(13) Schedule 24 (except Part 2) commences immediately after the commencement of Part 1 of Schedule 23.
(14) Part 2 of Schedule 24 commences when Part 2 of Schedule 23 commences.
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
(1) Subject to sections 5 and 6, the amendments of the
Child Support (Assessment) Act 1989 made by Schedules 1, 3, 5, 8, 9, 13, 14 and 18 do not apply in relation to the 1998‑99 child support year or any earlier child support year.Note: The effect of this subsection can be modified by regulations made under sections 5 and 6. If such regulations are made, they can apply the amendments to a part of the 1998‑99 child support year.
(2) The amendments made by Schedules 6 and 19 do not apply to applications for administrative assessment made before the prescribed day.
(3) The amendments of the
Child Support (Assessment) Act 1989 made by Schedules 15 and 16 do not apply in relation to the 1998‑99 child support year or any earlier child support year.
(4) The amendments of the
Social Security Act 1991 made by Schedule 20 do not apply to family allowance payments made before the commencement of Schedule 20.(5) The amendments of the
Child Support (Assessment) Act 1989 made by Schedule 23 do not apply in relation to an assessment for a child support year, or a child support period, starting before 1 July 2000.(6) The amendments of the
Child Support (Assessment) Act 1989 made by Schedule 24 do not apply in relation to an assessment for a child support year, or a child support period, starting before 1 July 2000.
(1) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2) Without limiting subsection (1), the regulations may do any of the following:
(a) prescribe a day for the purposes of subsection 4(2);
(b) prescribe a day on or after 1 July 1998 and before 1 July 1999 as the 1998‑99 commencing day;
(c) provide for any transitional matters arising out of the amendment of the
Child Support (Assessment) Act 1989 , theChild Support (Registration and Collection) Act 1988 and theSocial Security Act 1991 by this Act.(3) Without limiting paragraph (2)(c), the regulations may, in relation to the 1998‑99 child support year or a specified part of that year:
(a) modify the operation of section 6; or
(b) modify the operation of any of the provisions of an Act referred to in paragraph (2)(c), as in force before or after the commencement of this section.
(1) If a day is prescribed as the 1998‑99 commencing day, the following subsections apply.
(2) The amendments of the
Child Support (Assessment) Act 1989 made by Schedules 1, 3, 5, 8, 9, 13, 14 and 18 do not apply in relation to the part of the 1998‑99 child support year that occurs before the 1998‑99 commencing day.(3) After the commencement of the amendments of the
Child Support (Assessment) Act 1989 made by Schedules 1, 3, 5, 8, 9, 13, 14 and 18, the Registrar must, under that Act as so amended, assess the annual rate of the child support payable under each assessment in force under that Act in relation to the days in the 1998‑99 child support year.(4) An annual rate assessed under subsection (3) is to apply on and from the 1998‑99 commencing day.
(5) The amendments of the
Child Support (Assessment) Act 1989 made by Schedule 8 do not apply in relation to a child who turns 18 before the 1998‑99 commencing day.
Insert:
EAWE amount , in relation to a child support year, means the estimate of the all employees average weekly total earnings for persons in Australia for the latest period for which such an estimate was published by the Australian Statistician before 1 January immediately before the child support year.
Omit “the annual amount”, substitute “110% of the annual amount”.
Omit “twice”, substitute “220% of”.
After “reduced by”, insert “50% of”.
Repeal the section, substitute:
The entitled carer’s disregarded income amount is the yearly equivalent of the EAWE amount for the child support year.
Repeal the paragraph, substitute:
(d) if the relevant parents are both liable parents of a shared care child or children, the exempted income amount of each parent is to include an additional amount, worked out under subsection 39(2), for the child, or for each of the children; and
Add:
(2) In working out an additional amount under subsection 39(2) for the purposes of paragraph (1)(d) of this section, the reference to a relevant dependent child of the liable parent is to be read as a reference to a shared care child of a relevant parent.
Repeal the examples, substitute:
Peter is liable to 2 carers—Mary and Jane. He is liable to Mary for 3 children and Jane for 2 children. Mary’s 3 children will be 10, 14 and 17 at the end of the child support year. Peter’s 1996/97 taxable income for the calculation of the liability is $32,000. Mary’s and Jane’s respective incomes are too low to affect the assessment. | ||||
The total number of children is 5. The table at section 37 shows the child support percentage for 5 children is 36%. | ||||
Mary has 3 children. Therefore the child support percentage for Mary is: | ||||
Jane has 2 children. Therefore the child support percentage for Jane is: | ||||
Peter’s taxable income for 1 July 1996 to 30 June 1997 | = | $32,000 | ||
Adjust by inflation factor of 4% | + | $1,280 | ||
Peter’s | = | $33,280 | ||
Less | - | $9,947 | ||
Peter’s | = | $23,333 | ||
Multiply by | ´ | 21.6% | ||
Peter’s 1998/99 child support | = | |||
Peter’s taxable income for 1 July 1996 to 30 June 1997 | = | $32,000 | ||
Adjust by inflation factor of 4% | + | $1,280 | ||
Peter’s | = | $33,280 | ||
Less | - | $9,947 | ||
Peter’s | = | $23,333 | ||
Multiply by | ´ | 14.4% | ||
Peter’s 1998/99 child support | = | |||
Peter is liable to 2 carers—Mary and Jane. He is liable to Mary for 3 children. Mary’s 3 children will be 10, 14 and 17 at the end of the child support year. Peter shares daily care of the 10 year old child and Mary has sole daily care of the other 2 children. Peter is liable to Jane for 2 children. Jane has sole daily care of both children. Peter’s 1996/97 taxable income for the calculation of the liability is $32,000. Mary’s 1996/97 taxable income is $28,000 and Jane’s income is too low to affect the assessment. | ||||
The total number of children is 4.5 (2 + 0.5 for Mary + 2 for Jane). The table at paragraph 54(1)(c) is used when the liable parent and at least one of the carers have shared or divided children between them, or when substantial contact is involved. The table shows the child support percentage for a total of 4.5 children is 35%. | ||||
Mary has 2.5 children. Therefore the child support percentage for Mary is: | ||||
Jane has 2 children. Therefore the child support percentage for Jane is: | ||||
Peter’s taxable income for 1 July 1996 to 30 June 1997 | = | $32,000 | ||
Adjust by inflation factor of 4% | + | $1,280 | ||
Peter’s | = | $33,280 | ||
Less | - | $11,842 | ||
Peter’s | = | $21,438 | ||
Multiply by | ´ | 15.55% | ||
Peter’s 1998/99 child support | = | |||
Peter’s taxable income for 1 July 1996 to 30 June 1997 | = | $32,000 | ||
Adjust by inflation factor of 4% | + | $1,280 | ||
Peter’s | = | $33,280 | ||
Less | - | $11,842 | ||
Peter’s | = | $21,438 | ||
Multiply by | ´ | 19.45% | ||
Peter’s 1998/99 child support | = | |||
Mary’s taxable income for 1 July 1996 to 30 June 1997 | = | $28,000 | ||
Adjust by inflation factor of 4% | + | $1,120 | ||
Mary’s | = | $29,120 | ||
Less | - | $24,909 | ||
Mary’s | = | $4,211 | ||
Multiply by | ´ | 12% | ||
Mary’s 1998/99 child support | = | |||
Peter owes Mary $4170. Mary owes Peter $505. Therefore Peter pays Mary $3,665 ($4,170 - $505). | ||||
Note: The table at section 48 provides that 0.5 children attracts a child support percentage of 12%.
Add:
; and (c) sub‑subparagraph 117(2)(b)(i)(C) has effect subject to subsections 117(3A) and (3B).
Add:
(C) high child care costs in relation to the child; or
Insert:
(3A) The ground for departure mentioned in sub‑subparagraph 117(2)(b)(i)(C) is taken not to exist unless:
(a) the costs are incurred by the carer entitled to child support; and
(b) the child is younger than 12 at the start of the child support year; and
(c) the liable parent is not an eligible carer of any eligible child of whom both the liable parent and the entitled carer are the parents.
(3B) For the purposes of sub‑subparagraph 117(2)(b)(i)(C), child care costs in a child support year are not taken to be high unless the total of the costs during the child support year is more than 5% of the carer’s child support income amount for the year.
After “weekly total earnings”, insert “, or of the all employees average weekly total earnings,”.
Note: The heading to section 154 is altered by inserting “
or EAWE ” after “AWE ”.
After “AWE amount”, insert “, and of the EAWE amount,”.
Repeal the paragraph, substitute:
(d) the number of relevant dependent children of the liable parent in each of the age groups specified in subsection (2A);
Omit “and the names and dates of birth of any relevant dependent children of that parent”, substitute “and the number of relevant dependent children of that parent in each of the age groups specified in subsection (2A)”.
Repeal the subparagraph, substitute:
(iii) the number of relevant dependent children of the other parent in each of the age groups specified in subsection (2A);
Insert:
(2A) For the purposes of subsection (2), the age groups are the following:
(a) younger than 13;
(b) 13 or older, but younger than 16;
(c) 16 or older, but younger than 18.
Repeal the Subdivision.
Omit “they are applicable, Subdivisions B and C of this Division (which deal respectively with Liable parents with low child support income and”, substitute “it is applicable, Subdivision C of this Division (which deals with”.
3
Section 59 (sub-subparagraph (b)(i)(C) of the definition of income amount order ) Omit “41,”.
Repeal the section, substitute:
(1) Subject to section 66B, if, in relation to a day in a child support year, the total annual rate of child support payable for a child or children by a liable parent to one or more carers entitled to child support would, apart from this section, be assessed as an amount per annum less than $260, the total annual rate of child support in relation to the day is to be assessed as $260.
(2) In working out for the purposes of subsection (1) whether or not the total annual rate of child support in relation to a day in a child support year is less than $260, account must not be taken of an annual rate of child support:
(a) payable by a person in his or her capacity as a parent of the kind referred to in subsection 66B(1); or
(b) arising out of an order made under Division 4 of Part 7 (Orders for departure from administrative assessment in special circumstances); or
(c) arising out of provisions of a child support agreement that have effect, for the purposes of this Part, as if they were such an order made by consent.
(3) If:
(a) child support is payable by a liable parent to 2 or more carers entitled to child support; and
(b) an assessment is to be made under subsection (1) in relation to any one or more of those carers;
the annual rate, or each annual rate, is to be assessed by apportioning a notional total annual rate of $260 per annum between the carers, in accordance with the regulations, and taking into account the total number of children of the liable parent who are in the care of each of the carers mentioned in paragraph (a).
(1) If the Registrar has made an assessment under section 66, the Registrar may, on application made by the liable parent in accordance with the regulations, reduce the annual rate of child support payable by the parent in relation to a day in the child support year to nil.
(2) The Registrar must not grant an application under subsection (1) unless satisfied that the applicant’s income for the child support year to which the application relates will be less than $260.
(3) If the Registrar grants an application under subsection (1), the nil rate does not remain in force after the end of the child support year to which the application relates.
(4) In this section:
income , in relation to a person, means:
(a) any money earned, derived or received by the person for his or her own use or benefit; or
(b) a periodical payment by way of a gift or allowance.
(1) Section 66 does not apply in relation to the child support payable by the parent of a child or children to the other parent of the child or children in respect of one of their children, if either or both of the following paragraphs apply:
(a) both of the parents are eligible carers of the child or of one or more of the children;
(b) one of the parents is an eligible carer of one or more of the children and the other parent is an eligible carer of another or other of the children.
(2) Section 66 also does not apply in relation to the child support payable in respect of a child:
(a) in accordance with an order made under Division 4 of Part 7 (Orders for departure from administrative assessment in special circumstances); or
(b) in accordance with provisions of a child support agreement that have effect, for the purposes of this Part, as if they were such an order made by consent.
Add:
(3) The Registrar is not empowered under this Part to make a determination that varies, or that has the effect of varying, the annual rate of child support payable by a liable parent under an assessment made under subsection 66(1) to a rate below $260 per annum.
Omit “The determinations”, substitute “Subject to section 98A, the determinations”.
Repeal the subparagraph.
Add:
; or (d) where the child support is for a period beginning on or after:
(i) if a day has been prescribed under paragraph 5(2)(b) of the
Child Support Legislation Amendment Act 1998 as the 1998‑99 commencing day—that day; or(ii) if no such day has been prescribed—1 July 1999;
and the administrative assessment was made under subsection 66(1).
Repeal the subparagraph.
Insert:
(1) If the payer of an enforceable maintenance liability covered by subsection 17(2) is in receipt of a social security pension or a social security benefit, the Registrar may give a written notice to the Secretary to the Department of Social Security:
(a) specifying the payer’s name and setting out sufficient particulars to enable the Secretary to identify the payer; and
(b) instructing the Secretary to make the prescribed periodic deduction from the payer’s social security pension or social security benefit as from the specified day.
(2) If:
(a) a person by whom a child support debt is due (whether before or after the commencement of this section) has not paid the debt; and
(b) the person is in receipt of a social security pension or a social security benefit;
the Registrar may give a written notice to the Secretary to the Department of Social Security:
(c) specifying the person’s name and setting out sufficient particulars to enable the Secretary to identify the person; and
(d) instructing the Secretary to make the prescribed periodic deduction from the person’s social security pension or social security benefit as from the specified day until the debt is paid.
(3) A notice may be given by electronic transmission or by any other means.
(4) Subsection (2) does not apply to an amount due in respect of a liability covered by section 18.
(5) An amount received by the Commissioner of Taxation under subsection 1359(2) of the
Social Security Act 1991 is taken to have been received by the Commissioner in his or her capacity as the Child Support Registrar.(6) In this section:
social security benefit andsocial security pension have the same respective meanings as in theSocial Security Act 1991 .
Add:
(2) The Secretary must, in accordance with a notice given to the Secretary under section 72AA of the
Child Support (Registration and Collection) Act 1988 in relation to the recipient of a social security pension or a social security benefit:
(a) make deductions from the instalments of the pension or benefit payable to the person; and
(b) pay the amounts deducted to the Commissioner of Taxation.
Note: The heading to section 1359 is replaced by the heading “
Payments to the Commissioner of Taxation ”.
1 Subsection 4(1) (paragraph (b) of the definition of appealable refusal decision ) Omit “38”, substitute “38A”.
Omit “38”, substitute “38A or a decision of the Registrar under section 38B”.
Omit “38”, substitute “38A, 38B”.
Repeal the sections, substitute:
The Registrar must vary the particulars in the Child Support Register in relation to an enforceable maintenance liability so that the liability is no longer enforced under this Act if:
(a) the payee of the liability makes an election under section 38A; or
(b) the payee and payer of the liability jointly make an election under section 38A; or
(c) the Registrar makes a decision under section 38B.
(1) The payee of an enforceable maintenance liability, or the payee and payer jointly, may make an election to have the liability no longer enforced under this Act.
(2) An election under this section must be made in the manner specified by the Registrar.
Note: Section 16A provides for the Registrar to specify the manner in which an election may be made.
(3) Within 28 days after receiving the election, the Registrar must:
(a) vary the particulars relating to the liability in the Child Support Register by specifying a day (not later than 60 days after the day on which the Registrar received the election) as the day on which the liability ceases to be enforceable under this Act (the
terminating day ); and(b) if the payee, or the payee and payer jointly, have elected to have amounts payable under the liability in relation to the child support enforcement period that are unpaid on the terminating day also no longer enforced under this Act—vary the particulars so as to ensure that, in spite of section 30, those amounts cease to be debts due by the payer to the Commonwealth.
(4) The Registrar must not make a variation under paragraph (3)(a) by specifying a day that is included in a period that is a low‑income non‑enforcement period under section 37B in relation to the liability. If that day is included in that period, the Registrar must not take action under paragraph (3)(b) in relation to that day.
(1) The Registrar may decide that an enforceable maintenance liability should no longer be enforced under this Act if all the following conditions are met:
(a) the payer is taken, under the regulations, to have a satisfactory payment record in relation to the previous 6 months;
(b) the Registrar is satisfied that the payer is likely to continue to have a satisfactory payment record;
(c) the Registrar is satisfied that a decision under this section is appropriate in relation to the liability.
(2) If the Registrar makes a decision under subsection (1), the Registrar must vary the particulars relating to the liability in the Child Support Register by specifying a day (not earlier than 28 days after the day on which the Registrar makes the decision) as the day on which the liability ceases to be enforceable under this Act.
(3) If, before the day specified in a variation under subsection (2), the Registrar decides to revoke the decision that gave rise to the variation, the Registrar must vary the particulars concerned in the Child Support Register to give effect to the revocation.
(4) The revocation takes effect on the day the Registrar varies the particulars concerned.
(1) If a registered maintenance liability is not enforceable under this Act because of an election made under section 38A or a decision by the Registrar under section 38B, the payee may apply to the Registrar for the liability to again become enforceable under this Act.
(2) The application must be made in the manner specified by the Registrar.
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
(3) An application cannot be made in relation to a liability during a period that is a low‑income non‑enforcement period under section 37B in relation to the liability.
(4) Within 28 days after receiving an application under subsection (1), the Registrar must grant or refuse the application.
(5) The Registrar must grant the application if:
(a) the payer is taken, under the regulations, to have an unsatisfactory payment record; or
(b) the Registrar is satisfied that special circumstances exist in relation to the liability which make it appropriate to grant the application.
(6) If the Registrar grants the application, the Registrar must:
(a) vary the particulars relating to the liability in the Child Support Register by specifying a day (not later than 60 days after the day on which the Registrar received the application) as the day on which the liability again becomes enforceable under this Act; and
(b) may make any variations to those particulars that the Registrar considers necessary or desirable:
(i) to enable a court order or court registered maintenance agreement that varies or otherwise affects the liability to be given effect under this Act; or
(ii) to take account of the happening of an affecting event in relation to the liability.
(7) The Registrar must not make a variation under subsection (6) by specifying a day that is included in a period that is a low‑income non‑enforcement period under section 37B in relation to the liability. If that day is included in that period, the Registrar must not take action under paragraph (6)(b) in relation to that day.
Omit “38” (wherever occurring), substitute “38A or 38B”.
Note: The heading to section 39A is altered by omitting “
38 election ” and substituting “38A election or 38B decision ”.Note: The heading to subsection 39A(2) is altered by omitting “
38 ” and substituting “38A or 38B ”.
Omit “38” (wherever occurring), substitute “38A or 38B”.
Omit “38” (wherever occurring), substitute “38A or 38B”.
(1) If, before the commencement of this Schedule, the Registrar had received an election under section 38 of the
Child Support (Registration and Collection) Act 1988 but had not varied the particulars of the Child Support Register as required by section 38 of that Act as in force immediately before the commencement of this Schedule, the Registrar must deal with the election as if the amendments made by this Schedule had not been made.(2) If, before the commencement of this Schedule, the Registrar had received an application under section 39 of the
Child Support (Registration and Collection) Act 1988 as required by section 39 of that Act as in force immediately before the commencement of this Schedule, the Registrar must deal with the application as if the amendments made by this Schedule had not been made.(3) The reference in subsection 39(1) of the
Child Support (Registration and Collection) Act 1988 as in force immediately after the commencement of this Schedule to an election made under section 38A includes a reference to an election made under section 38 of that Act as in force immediately before the commencement of this Schedule.
1 Section 5 (definition of relevant dependent child ) Repeal the definition, substitute:
relevant dependent child , in relation to a liable parent, means a child or step‑child of the parent, but only if:(a) the parent:
(i) is the sole or principal provider of ongoing daily care for the child or step‑child; or
(ii) has major contact with the child or step‑child; and
(b) the child or step‑child is under 18 and is not a member of a couple; and
(c) in the case of a step‑child:
(i) an order is in force under section 66M of the
Family Law Act 1975 in relation to the parent and the step‑child; or(ii) the parent has the duty, under section 58D of the
Family Court Act 1975 of Western Australia, of maintaining the step‑child.
2 Section 5 (definition of child support percentage ) Omit “and 54(b) and (c)”, substitute “, 54(1)(b) and (c) and 54B(f)”.
Omit “subsection 8(3)”, substitute “subsections 8(3) and 8A(5).
Omit “subsection 8(3)”, substitute “subsections 8(3) and 8A(4).
Insert:
(1A) This section operates subject to section 8A.
Repeal the paragraph, substitute:
(b) either:
(i) another person has care of the child for at least 30%, but less than 40%, of the nights of the child support year concerned; or
(ii) another person has care of the child for less than 30% of the nights of the child support year concerned, but the principal provider of care and the other person agree that the other person has substantial contact with the child;
Insert:
(1) This section applies if:
(a) a court order or registered parenting plan in force in relation to a child deals with the person or persons with whom the child is to live, or with the contact between a child and another person or persons; and
(b) the Registrar is notified, or otherwise becomes aware, of the fact that a person is contravening the order or parenting plan; and
(c) the Registrar is satisfied, in accordance with the regulations, that the person does not have a reasonable excuse for contravening the order or parenting plan; and
(d) as a result of the contravention, a person has more care of the child than is provided for in the order or parenting plan and another person has less care of the child than is provided for in the order or plan.
(2) If this section applies, then for all purposes under this Act:
(a) a person who has more care of the child than is provided for in the court order or registered parenting plan is taken to have care of the child only to the extent (if any) permitted by the court order or parenting plan (as the case may be); and
(b) if another person has less care than is provided for in the court order or registered parenting plan, the amount of care that person has of the child is to be worked out on the basis of the care (if any) that the person actually has of the child; and
(c) section 8 does not apply to any person referred to in paragraph (a) or (b) in relation to the child; and
(d) the kind of care (if any) that each of those persons is taken to have is worked out under subsections (3), (4) and (5).
(3) If a carer has care of the child for at least 40%, but less than 60%, of the days of the child support year concerned, he or she is taken to have care of the child for 50% of those days and to
share the ongoing daily care of the child with another person.(4) If a carer has care of the child for at least 30%, but less than 40%, of the nights of the child support year concerned, he or she is taken to have care of the child for 35% of those nights, and is referred to in this Act as having
substantial contact with the child.(5) If a carer has care of the child for at least 60%, but less than 70% of the nights of the child support year concerned, he or she is taken to have care of the child for 65% of those nights and is referred to in this Act as having
major contact with the child.(6) If a person is taken, under this section, to share care of a child, or to have substantial or major contact with a child, the person cannot also be taken to be the sole or principal provider of ongoing daily care for the child.
(7) In this section:
court order means:
(a) a parenting order within the meaning of section 64B of the
Family Law Act 1975 ; or(b) a family violence order within the meaning of section 60D of the
Family Law Act 1975 ; or(c) an overseas child order registered under section 70G of the
Family Law Act 1975 ; or(d) a State child order registered under section 70D of the
Family Law Act 1975 .
registered parenting plan means a parenting plan registered under section 63E of theFamily Law Act 1975 .Example 1: Rob and Chris separate on 28 April 1997. They have one child Yvonne. A parenting plan is registered by them in the Family Court at Melbourne on 3 March 1998. The plan provides that Yvonne will live with Rob at Rob’s home in Brisbane. It also provides that Yvonne will stay with Chris at Chris’s home in Adelaide for one half of Yvonne’s school holidays. Yvonne goes to stay with Chris for the last 2 weeks of the June school holidays. At the end of the holidays, Yvonne does not return to stay with Rob. Chris applies for child support for Yvonne on 14 December 1998.
To be eligible for an assessment of child support Chris must have lawful care that amounts to at least substantial contact. Under the terms of the registered parenting plan, Chris’s “lawful care” would amount to 39 days out of the 198 days remaining in the child support year (from 14 December to 30 June—i.e. 22 days in Dec/Jan; 7 days in April; 10 days in June) or 19.69% of days in the year. This equates to less than substantial contact. Chris, therefore, is not eligible for an assessment of child support (unless a new parenting plan is registered).
Example 2: A court order provides that Dani and Alex are to have joint parental and residential responsibility for Paul. The order provides that Paul is to reside with Dani each alternate week commencing Monday 30 June 1997. Paul is to reside with Alex each alternate week commencing Monday 7 July. The arrangement is to continue during the school holidays.
On 5 January Paul stays with Dani and does not go to live with Alex. Paul will now only be living with Alex every third week. Based on the current arrangement, over the 177 days remaining in the child support year, Alex will have care of Paul for 56 days and Dani will have care of Paul for 121 days.
Alex’s level of care (56 days out of 177 days) works out to be 31.63% and falls within the definition of substantial contact. Dani’s level of care (121 days out of 177 days) works out to be 68.36% and falls within the definition of major contact. However, under the court order, Dani would have had care of Paul for 86 days of the remaining 177 days i.e. 48.59%. Dani’s lawful care therefore amounts to shared care and Dani’s entitlement will be calculated on this basis, and not on the basis of Dani’s actual care.
Under the terms of the court order, Alex would have had care of Paul for 91 days of the remaining 177 days i.e. 51.41%. Alex’s lawful care therefore amounts to shared care. However, as Alex does not actually have care of Paul for that amount of time, Alex is entitled to be paid child support only to the level of Alex’s actual care. This works out to be 31.63% and falls within the definition of substantial contact.
Add:
(1) This Subdivision applies in relation to the parents of a child or children eligible for administrative assessment if:
(a) section 8A (which deals with the meaning of care and contact in situations where a court order or registered parenting plan has been contravened) applies to the parents; and
(b) as a result of the application of section 8A:
(i) one parent (the
liable parent ) is taken not to be an eligible carer of the child or any of the children (as the case requires); and(ii) the other parent (the
carer ) is taken to share care of the child or all of the children (as the case requires) or to have substantial or major contact with the child or all of the children (as the case requires).Note 1: If both the parents are eligible carers of one or more children of the parents, Subdivision E applies rather than this Subdivision.
Note 2: If the carer is the sole or principal provider of care for the child or children, Division 1 applies rather than this Subdivision.
(1) In working out the annual rate of child support that is payable, in relation to a day in a child support year, by the liable parent to the carer:
(a) Division 1 (the basic formula) and, to the extent that it is applicable, Subdivision C of this Division (which deals with liable parents with high child support income) are to be applied to the carer and the liable parent in turn, but with the modifications made by paragraphs (c), (d), (e) and (f); and
(b) Subdivision D (carer parents with child support income of more than disregarded income amount) is not to be applied in relation to the carer; and
(c) the liable parent is taken to be a liable parent in relation to each of his or her children who is a child eligible for administrative assessment and for whom the other parent is an eligible carer, and the other parent is taken to be a carer entitled to child support in relation to each such child; and
(d) if either of the parents is a parent of a shared care child or children, the exempted income amount of that parent is to include an additional amount, worked out under subsection 39(2), for the child, or for each of the children; and
(e) in determining the exempted income amount of either parent, a child with whom the parent has substantial contact is to be disregarded; and
(f) the child support percentage of the carer is the percentage ascertained using the following table, with:
(i) the number attributed to each child with whom the carer has major contact taken to be 0.65; and
(ii) the number attributed to each child with whom the carer has substantial contact taken to be 0.35; and
(ii) the number attributed to a child with whom the carer has shared care taken to be 0.5.
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Note: If a child is in the care of a parent for less than 30% of the nights, no allowance is made in the formula.
(2) In working out an additional amount under subsection 39(2) for the purposes of paragraph (1)(d) of this section, the reference to a relevant dependent child of the liable parent is to be read as a reference to a shared care child of a parent.
There is one child, Billie (aged 11), from the relationship of Jan and Kris. Under the terms of a court order, both Jan’s and Kris’s lawful care of Billie is shared. Jan’s actual care of Billie is nil, and Kris’s actual care is sole. Jan’s taxable income is $45,000. Kris’s income is $38,000. | ||||
Section 8A applies so that Kris’s level of care is taken to be shared. The child support percentage attributable to shared care is 12%. | ||||
Section 8A applies so that Jan’s level of care is taken to be nil. The child support percentage attributable to nil care is 0%. | ||||
Do separate assessments for each carer, using the child support percentages above. | ||||
Jan’s taxable income | = | $45,000 | ||
Adjust by inflation factor of 4% | + | $1,800 | ||
Jan’s | = | $46,800 | ||
Less | - | $9,947 | ||
Jan’s | = | $36,853 | ||
Multiply by | ´ | 12% | ||
Jan’s 1998/99 child support | = | |||
Kris’s taxable income | = | $38,000 | ||
Adjust by inflation factor of 4% | + | $1,520 | ||
Kris’s | = | $39,520 | ||
Less | - | $11,842 | ||
Kris’s | = | $27,678 | ||
Multiply by | ´ | 0% | ||
Kris’s 1998/99 child support | = | |||
Note 2: Represents 0.5 of a child. | ||||
Note 4: Represents 0.0 of a child. | ||||
Repeal the subparagraph, substitute:
(i) beginning on the day on which the application was made to the Registrar; and
Repeal the subsection, substitute:
(4) If a carer who is receiving family allowance at a rate that is more than the minimum family allowance rate makes an election under subsection (1), the election has no effect unless and until the Secretary approves the election under section 151A.
Note: For
minimum family allowance rate see subsection 6(1) of theSocial Security Act 1991 .
Insert:
(1) As soon as practicable after a carer referred to in subsection 151(4) makes an election, the Registrar must inform the Secretary or, if the Secretary has delegated his or her powers under this section to the CEO or an employee of the Services Delivery Agency, the CEO.
(2) The Secretary must decide whether or not the carer would cease to be paid at more than the minimum rate of family allowance because of point 1069‑K3 of the
Social Security Act 1991 if it were assumed that:
(a) the election were to take effect; and
(b) if the carer is a claimant for the allowance—the carer were in receipt of the allowance.
Note 1: Point 1069‑K3 of the
Social Security Act 1991 deals with the “reasonable action to obtain maintenance” test.Note 2: Chapter 6 of the
Social Security Act 1991 provides for review of decisions under this subsection.(3) The Secretary is taken to
approve the election if the Secretary decides that the carer would not so cease to be qualified for the allowance.(4) The Secretary is taken not to
approve the election if the Secretary decides that the carer would so cease to be qualified for the allowance.(5) As soon as practicable after the Secretary makes a decision under this section, the Secretary must tell the Registrar about the decision.
(6) As soon as practicable after the Secretary decides not to approve the election, the Secretary must give the carer a written notice setting out the decision.
(7) The Secretary may, by writing, delegate all or any of his or her powers under this section to an officer of the Department of Social Security or, in accordance with service arrangements, to the CEO or an employee of the Services Delivery Agency.
After “91A(3)”, insert “or 151A(2)”.
Insert:
full‑time secondary education , in relation to a child, means education that is determined by the secondary school at which the child is receiving the education to be full‑time secondary education.
Insert:
last day , in relation to a child’s secondary school year, means the day determined by the secondary school to be the last day, in the calendar year concerned, on which the child receives full‑time secondary education from the school.
Insert:
secondary school means a school, technical and further education institution or any other educational institution at which full‑time secondary education is provided.
Add:
Note: Paragraph (1)(c) may be affected by section 151C (which deals with continuing administrative assessments and child support agreements beyond a child’s 18th birthday in certain situations).
Insert:
(1) If a child turns 18 during a year in which the child is in full‑time secondary education, a carer entitled to child support for the child may apply for an administrative assessment, or a child support agreement, in relation to the child to continue in force until the last day of the secondary school year in which the child turns 18.
Note: For
full‑time secondary education ,last day andsecondary school see section 5.(2) The application must be:
(a) made to the Registrar in the manner specified by the Registrar; and
(b) in the case of an application for a child support agreement to continue in force—signed by both the carer and the liable parent.
Note: Section 150A provides for the Registrar to specify the manner in which an application may be made.
(1) The Registrar must either accept or refuse to accept an application under section 151B.
(2) The Registrar must accept the application if, and only if, the Registrar is satisfied that:
(a) the child has turned 17; and
(b) an administrative assessment, or a child support agreement, in relation to the child either is in force, or is likely to be in force on the day before the child’s 18th birthday; and
(c) the child is likely to be in full‑time secondary education on the child’s 18th birthday; and
(d) the child’s 18th birthday will occur on or before the last day of the secondary school year; and
(e) either:
(i) the application is made before the child’s 18th birthday; or
(ii) there are, in the Registrar’s opinion, exceptional circumstances justifying the making of the application after the child’s 18th birthday.
Note: For
full‑time secondary education ,last day andsecondary school see section 5.
Refusal of application
(3) If the Registrar refuses to accept the application, the Registrar must immediately notify the applicant in writing.
Acceptance of application
(4) If the Registrar accepts the application, the Registrar must immediately notify the applicant, and the liable parent concerned, in writing.
(5) A notice to a person under this section must include a statement to the effect:
(a) that the person may, subject to this Act, object to the particulars of the assessment in relation to which the application under section 151B was made; and
(b) that if the person is aggrieved by the decision on the objection, he or she may appeal, subject to this Act and the
Family Law Act 1975 , to a court having jurisdiction under this Act under section 110 against the assessment.(6) A contravention of subsection (5) in relation to a decision does not affect the validity of the decision.
(7) To avoid doubt, a reference in this section to an
administrative assessment does not include a reference to an assessment made by the Registrar under subsection 93(2).
Child support terminating event
(1) If the Registrar accepts an application under section 151B in relation to a child, then, in spite of section 12 (which deals with child support terminating events):
(a) a child support terminating event does not happen in relation to the child when the child turns 18; and
(b) a child support terminating event happens in relation to the child on the last day of the secondary school year to which the application relates.
Registrar to take necessary action
(2) If the Registrar accepts the application, the Registrar must immediately take such action as is necessary:
(a) if the application is to continue an administrative assessment in force—to take account of the change effected by subsection (1) to the meaning of
child support terminating event in relation to the child (whether by amending the assessment or otherwise); and(b) if the application is to continue a child support agreement in force—to take account of the change effected by subsection (1) to the meaning of
child support terminating event in relation to the child (whether by accepting a subsequent child support agreement or otherwise).
Date of effect of decision
(3) A decision of the Registrar to grant an application in relation to a child under section 151B takes effect on the day before the child turns 18, whether the decision is made before, on or after that day.
6 Subsection 4(1) (subparagraph (c)(i) of the definition of terminating event ) Repeal the subparagraph, substitute:
(i) the child attaining 18 years of age unless:
(A) under the terms and conditions of the relevant court order or maintenance agreement or otherwise by force of law, the liability is to continue after the child attains that age; or
(B) section 151D of the
Child Support (Assessment) Act 1989 applies in relation to the child;
Note: Section 151D of the
Child Support (Assessment) Act 1989 modifies the normal rules about terminating events in relation to certain children who turn 18 during a year in which the child is in full‑time secondary education.7 Subsection 4(1) (after paragraph (c) of the definition of terminating event ) Insert:
(ca) in a case where section 151D of the
Child Support (Assessment) Act 1989 applies to the child because of an application made under section 151B of that Act—the last day of the secondary school year (within the meaning of that Act) to which the application relates; or
Note: Section 151B of the
Child Support (Assessment) Act 1989 provides for a person to apply to continue an administrative assessment or child support agreement under that Act in force after a child’s 18th birthday. If the application is granted, section 151D of that Act modifies the normal rules about terminating events.
Add:
Note: The reference to a child ceasing to be in full‑time secondary education is only relevant to a case where an administrative assessment or child support agreement under the
Child Support (Assessment) Act 1989 is continuing in force after the child’s 18th birthday because of the operation of section 151D of that Act.
Add:
(3) If:
(a) an assessment of child support payable by a liable parent is in force; and
(b) the Registrar is later notified, or otherwise becomes aware, of the fact that the parent has a relevant dependent child who was not taken into account for the purposes of making the assessment;
then, for the purposes of working out the parent’s exempted income amount under this section, the liable parent is taken to have the relevant dependent child:
(c) if the Registrar was notified, or otherwise became aware, of the fact that the child is a relevant dependent child of the liable parent within 28 days after the day on which the child became such a child—on and from the day the child became such a child; or
(d) if the Registrar was notified, or otherwise became aware, of the fact within 28 days after the notice of the assessment was given
— on and from the day the notice was given; or(e) if neither paragraph (c) nor (d) applies—on and from the day the Registrar was notified, or otherwise became aware, of the fact that the child is a relevant dependent child of the liable parent.
(4) For the purposes of working out the parent’s exempted income amount under this section, a liable parent is taken to cease to have a relevant dependent child on the day the child ceases to be a relevant dependent child, regardless of when the Registrar is notified, or otherwise becomes aware, of the fact.
Insert:
If:
(a) child support is payable for a child; and
(b) the Registrar is notified, or otherwise becomes aware, that the basis on which a person is an eligible carer of the child has changed from one of the categories set out in the definition of
eligible carer (in section 5) to another of those categories; and(c) as a result, the Registrar amends an administrative assessment under section 74 to alter the annual rate at which the child support is payable for the child;
the altered annual rate is to apply on and from the day the Registrar was notified, or otherwise became aware, of the change of care referred to in paragraph (b).
Repeal the section.
Repeal the section, substitute:
An application for administrative assessment of child support must be made to the Registrar in the manner specified by the Registrar.
Note: Section 150A provides for the Registrar to specify the manner in which an application may be made.
Omit “written”.
Repeal the subsections, substitute:
(2) The notice must be given in the manner specified by the Registrar.
Note: Section 150A provides for the Registrar to specify the manner in which a notice may be given.
Omit “and (3)”.
Omit “written”.
Repeal the subsection, substitute:
(2) The notice must:
(a) be given in the manner specified by the Registrar before or during the child support year; and
(b) specify the person’s estimate of his or her taxable income for the child support year.
Note: Section 150A provides for the Registrar to specify the manner in which a notice may be given.
Omit “written”.
Repeal the subsection, substitute:
(2) The notice must be given in the manner specified by the Registrar.
Note: Section 150A provides for the Registrar to specify the manner in which a notice may be given.
Repeal the subsections, substitute:
(1) An application for acceptance by the Registrar of an agreement made in relation to a child must be made in the manner specified by the Registrar.
Note: Section 150A provides for the Registrar to specify the manner in which an application may be made.
Omit “Without limiting paragraph (1)(a), a form of application for acceptance by the Registrar of an agreement made in relation to a child”, substitute “In specifying the manner in which an application for acceptance by the Registrar of an agreement made in relation to a child must be made, the Registrar”.
Omit “in the appropriate approved form”, substitute “in the manner specified by the Registrar”.
Omit “in the appropriate approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 150A provides for the Registrar to specify the manner in which an application or notice may be made or given.
Add:
(1) The Registrar may specify the manner in which an application, notice, election or reply required or able to be made or given under this Act is to be made or given.
(2) Without limiting subsection (1), in respect of an application, notice, election or reply, the Registrar may specify any or all of the following matters:
(a) the content of the application, notice, election or reply;
(b) that the content is to be made or given in a particular form approved by the Registrar under subsection (4);
(c) that the content is to be made or given orally;
(d) that specified documents are to accompany it;
(e) that the content is to be verified or that a document accompanying it is to be verified;
(f) that it may be given on a specified kind of data processing device, or by way of electronic transmission, including specifying that it be given in accordance with certain software requirements.
(3) In relation to an application, notice, election or reply, if the Registrar specifies that it, or a document accompanying it, must be signed, the Registrar may also specify that, if it is given to the Registrar on a data processing device, or by way of electronic transmission, it may contain the electronic signature of the person concerned.
(4) The Registrar may in writing approve a form of application, notice, election or reply for the purposes of a particular section of this Act.
Note: Strict compliance with the form is not required—see section 25C of the
Acts Interpretation Act 1901 .(5) In this section:
electronic signature , in relation to a person, means a unique identification in an electronic form that is approved by the Registrar.
Omit “written”.
Repeal the subsections, substitute:
(2) The notice must be given in the manner specified by the Registrar.
Note: Section 150A provides for the Registrar to specify the manner in which a notice may be given.
Repeal the subsection.
Add:
(1) The Registrar may specify the manner in which an application, notice or election required or able to be made or given under this Act is to be made or given.
(2) Without limiting subsection (1), in respect of an application, notice or election, the Registrar may specify any or all of the following matters:
(a) the content of the application, notice or election;
(b) that the content is to be made or given in a particular form approved by the Registrar under subsection (4);
(c) that the content is to be made or given orally;
(d) that specified documents are to accompany it;
(e) that the content is to be verified or that a document accompanying it is to be verified;
(f) that it may be given on a specified kind of data processing device, or by way of electronic transmission, including specifying that it may be given in accordance with certain software requirements.
(3) In relation to an application, notice or election, if the Registrar specifies that it, or a document accompanying it, must be signed, the Registrar may also specify that, if it is given to the Registrar on a data processing device, or by way of electronic transmission, the process may contain the electronic signature of the person concerned.
(4) The Registrar may in writing approve a form of application, notice or election for the purposes of a particular section of this Act.
Note: Strict compliance with the form is not required—see section 25C of the
Acts Interpretation Act 1901 .(5) In this section:
electronic signature , in relation to a person, means a unique identification in an electronic form that is approved by the Registrar.
Omit “furnish to the Registrar a duly completed approved form”, substitute “give notice to the Registrar”.
Repeal the subsection, substitute:
(3) The payee is not required to give the Registrar notice under subsection (1) if the payee, within that period of 14 days, elects, by giving the Registrar a notice, not to have the registrable maintenance liability enforced under this Act.
Omit “furnish to the Registrar a duly completed approved form”, substitute “give notice to the Registrar”.
Omit “furnish the form”, substitute “give the notice”.
Insert:
(6A) The notices under subsections (2), (3) and (5) must be given in the manner specified by the Registrar.
Note: Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Omit “duly completed approved form”, substitute “notice”.
Omit “duly completed form”, substitute “notice”.
Repeal the subsection, substitute:
(2) Where the payee of a registrable maintenance liability who is required by subsection 23(2) to give notice to the Registrar fails to do so within the period specified in that subsection, the Registrar may, even though the notice has not been given within that period or has not been given at all, register the liability under this Act by entering particulars of the liability in the Child Support Register.
Omit “in the approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Repeal the subsections, substitute:
(2) Subject to subsection (3), if the Registrar receives an application from the payee the Registrar must, within 28 days after receiving the application, register the liability under this Act by entering particulars of the liability in the Child Support Register.
(3) The Registrar must not register the liability if the payee has given notice, or is required to give notice, under subsection 23(2) in relation to the liability.
Omit “in the approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Repeal the section, substitute:
(1) The payer or payee of a registered maintenance liability may apply to the Registrar requesting that a copy of the entry in the Child Support Register in relation to the liability be provided to him or her.
(2) The application must be made in the manner specified by the Registrar.
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
(3) The Registrar must comply with the request.
Omit “furnish to the Registrar a duly completed approved form”, substitute “give notice to the Registrar, in the manner specified by the Registrar,”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Omit “furnished the relevant form”, substitute “gave the notice”.
Omit “notify the Registrar of the affecting event by furnishing a duly completed approved form to the Registrar”, substitute “give notice to the Registrar, in the manner specified by the Registrar, of the affecting event”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Omit “in the approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Repeal the section, substitute:
When the Registrar receives under subsection 33(1), 34(1) or 35(1) or (2) an application or notice (as the case may be) from the payee or payer of a registrable maintenance liability, the Registrar must, within 28 days after receipt of the application or notice, make such variations (if any) to the particulars entered in the Child Support Register in relation to the liability as the Registrar considers necessary or desirable to:
(a) enable the relevant order or maintenance agreement to be given effect to under this Act; or
(b) take account of the happening of the relevant affecting event;
as the case requires.
Omit “approved form”, substitute “application or notice (as the case may be)”.
Omit “in the approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Omit “in the approved form”, substitute “in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Omit “giving a duly completed approved form to the Registrar”, substitute “applying to the Registrar in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Omit “giving a duly completed approved form to the Registrar”, substitute “applying to the Registrar in the manner specified by the Registrar”.
Omit “by giving to the Registrar a duly completed approved form”, substitute “to the Registrar in the manner specified by the Registrar”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an election may be made.
Repeal the paragraph, substitute:
(b) give notice to the Registrar in the manner specified by the Registrar.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Omit “, in the approved form, the particulars required by the form”, substitute “notice in the manner specified by the Registrar”.
Omit “approved form”, substitute “manner specified by the Registrar”.
Omit “in the approved form”.
Add:
(2) An application must be made in the manner specified by the Registrar.
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which an application may be made.
Omit “ by furnishing a duly completed approved form to”, substitute “in the manner specified by”.
Add:
Note: Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Omit “ by furnishing a duly completed approved form to”, substitute “in the manner specified by”.
Omit “and subsection 79(2),”, substitute “, subsection 79(2) and section 79A,”.
Insert:
Suspension determination
(1) If:
(a) apart from this subsection, a payee of a registered maintenance liability in relation to a child would be entitled to be paid an amount under subsection 76(1) in relation to the liability on a particular day; and
(b) the Registrar has notice, before that day, that:
(i) an application made by the payer of the registered maintenance liability under section 107 of the
Child Support (Assessment) Act 1989 is pending; and(ii) the application was made by the payer in relation to the payee’s entitlement to administrative assessment of child support for the child;
the Registrar may make a determination (a
suspension determination ) that subsection 76(1) does not apply to the payee in relation to the amount payable by the payer for the child either on the day referred to in paragraph (a), or on any subsequent day.
Determination effective until resumption determination made
(2) The determination has effect unless and until the Registrar makes a determination under subsection (4) (a
resumption determination ) in relation to the payee and the amount.(3) Immediately after making a suspension determination in relation to an amount payable under a registered maintenance liability, the Registrar must vary the particulars entered in the Child Support Register in relation to the liability in whatever way the Registrar considers necessary or desirable to give effect to the determination.
Resumption determination
(4) If:
(a) the Registrar has made a suspension determination in relation to the payee of a registered maintenance liability; and
(b) the Registrar is satisfied that the application made by the payer under section 107 of the
Child Support (Assessment) Act 1989 has been:
(i) finally refused by the court (within the meaning of section 144 of that Act); or
(ii) withdrawn; or
(iii) struck out by the court;
the Registrar must make a resumption determination that:
(c) subsection 76(1) again applies to the payee in relation to the amount affected by the suspension determination; and
(d) if the payee has not, because of the suspension determination, been paid an amount which the payee would otherwise have been paid under subsection 76(1)—the payee is entitled to be paid that amount.
(5) Immediately after making a resumption determination in relation to an amount payable under a registered maintenance liability, the Registrar must vary the particulars entered in the Child Support Register in relation to the liability in whatever way the Registrar considers necessary or desirable to give effect to the determination.
Insert:
(1) If:
(a) 2 persons each have a child support debt arising from a liability referred to in section 17; and
(b) each of the debts arose in respect of a registered maintenance liability that provided for child support for a child of the 2 persons; and
(c) in respect of each debt, the Commonwealth would be required, under section 76, to pay the amount paid by one of the persons to the other person;
the Registrar may offset the debts by deducting the amount, or part of the amount, of the debt of the person who owes the lesser amount from the amount of the debt of the person who owes the greater amount.
(2) If the amount of the debts is the same, the Registrar may offset one debt against the other. In this case, the Commonwealth is taken to have recovered both of the debts.
(3) If the amount of the debts is not the same, the Commonwealth is taken to have recovered:
(a) so much of the amount of the smaller debt as is offset against the larger debt; and
(b) so much of the amount of the larger debt that equals the amount of the smaller debt as is offset.
(4) Any amounts recovered by the Commonwealth by way of offset are taken to be:
(a) paid by the payer to the Registrar under the registered maintenance liability concerned; and
(b) paid by the Commonwealth to the payee as provided for in this Act.
Example: Offset of part of a debt
Helena was previously the payer of a registrable maintenance liability. Helena’s children have now come to live with her. Helena has the greater debt of $3,000 from the period when she was a child support payer. Even though the children are no longer living with Theo, he is entitled to $3,000 in child support when Helena pays it.
Theo has now been assessed as having a child support liability. Under that liability, Theo has a debt of $150 in respect of a month.
The Registrar offsets $100 of the debt (part of it only) that became due and payable by Theo against the amount owed by Helena. The effect of the offset is that Helena is taken to have paid $100 per month. Theo is taken to have paid $100 of his liability to pay $150. Under the liability, Theo must pay $50 for that month.
Each time a debt incurred by Theo under the liability becomes due and payable it may be offset against the remainder of Helena’s debt.
Repeal the subsection, substitute:
(1) If:
(a) the payee of a registered maintenance liability is:
(i) paid an amount under section 76; or
(ii) because of section 71AA, taken to have been paid an amount under section 76; and
(b) either of the following situations apply:
(i) the payee was not entitled to be paid the amount; or
(ii) the amount is, because of a subsequent variation to particulars of the entry in the Child Support Register in relation to the liability, repayable by the Registrar to the payer of the liability;
the amount is repayable by the payee to the Registrar and is a debt due by the payee to the Commonwealth.
Omit “Where”, substitute “Subject to section 71D, if”.
Repeal the paragraph, substitute:
(b) the payer or the payee applies to the Registrar to have the amount received by the payee treated as having been paid to the Registrar;
Omit “If”, substitute “Subject to section 71D, if”.
Repeal the paragraph, substitute:
(b) the payer or the payee applies to the Registrar, in the manner specified by the Registrar, to have the amount, or part of the amount, received by the third party treated as having been paid to the Registrar; and
(c) the amount paid, or a part of the amount paid, was intended by both the payer and the payee to be paid in complete or partial satisfaction of an amount payable under the enforceable maintenance liability in relation to the child support enforcement period;
Insert:
(1) For the purposes of sections 71 and 71A, if both the payer and the payee of an enforceable maintenance liability so intend:
(a) a payment in a form, other than money, by the payer; or
(b) a transfer of any property or right by the payer;
is taken to be an amount paid in complete or partial satisfaction of an amount payable under an enforceable maintenance liability.
(2) For the purpose of determining the amount to be credited under section 71 or 71A, in relation to the payment or transfer, against the liability of the payer to the Commonwealth, the amount of the payment or transfer is taken to be:
(a) the amount agreed by the payer and the payee; or
(b) if no amount is agreed, the amount determined by the Registrar.
The Registrar may refuse to credit an amount under section 71 or 71A if satisfied that, in the circumstances of the particular case, the amount ought not to be credited.
Add:
Amounts that would have been credited under section 71C
(7) To avoid doubt, a reference in this section to an unpaid amount payable under a liability does not include a reference to any amount that would have been credited against that liability under section 71C if the liability had been an enforceable maintenance liability at all relevant times.
Add:
Amounts that would have been credited under section 71C
(8) To avoid doubt, a reference in this section to an unpaid amount payable under a liability does not include a reference to any amount that would have been credited against that liability under section 71C if the liability had been an enforceable maintenance liability at all relevant times.
Insert:
(1) Subject to subsections (3) and (5) and section 71D, in relation to any month for which the payer of an enforceable maintenance liability has an uncredited amount, the Registrar must, in spite of section 30, credit:
(a) if the uncredited amount does not exceed 25% of the payer’s enforceable maintenance liability for the month—that uncredited amount; or
(b) if it exceeds 25% of that liability—so much of that uncredited amount as does not exceed 25% of that liability;
against the liability of the payer to the Commonwealth in relation to the amount payable under the liability in relation to that month.
(2) If:
(a) the payer has made a payment, to the payee of the enforceable maintenance liability or to another person, that is a payment of the kind specified in the regulations; and
(b) the amount of all such payments made by the payer in respect of the liability exceeds the sum of all the amounts credited under this section against the liability in relation to all the months preceding the month in question;
the payer has an
uncredited amount equal to the amount of that excess.
(3) Subject to subsection (4), the Registrar must not credit an amount under this section in relation to a month for which the payer has not paid to the Commonwealth an amount equal to the difference between:
(a) the amount payable by the payer to the Commonwealth under the enforceable maintenance liability in relation to that month; and
(b) the amount that is to be credited under subsection (1), or that would be so credited but for this subsection, in relation to that month.
(4) If the payer:
(a) did not pay that difference to the Commonwealth within the time required under section 66; and
(b) subsequently pays the amount of that difference to the Commonwealth;
the Registrar may credit against the liability of the payer in relation to the amount payable under the enforcement maintenance liability in relation to that month the amount that, but for subsection (3), would have been credited under subsection (1).
(5) This section does not apply in relation to a liability covered by section 18.
Omit “or 71A”, substitute “, 71A or 71C”.
Insert:
(1) The object of this Part is:
(a) to provide for internal reconsideration of decisions of the Registrar that are reviewable by a court having jurisdiction under this Act; and
(b) to provide for internal reconsideration of certain other decisions of the Registrar, and for AAT review of those decisions.
(2) In general, the Act requires a person who is aggrieved by a decision to use the objections procedure under this Part before using the procedures provided in the Act for a court or the AAT to consider decisions of the Registrar.
(1) A person may lodge with the Registrar an objection in writing to any of the following decisions of the Registrar:
(a) to accept an application for administrative assessment under subsection 30(1);
(b) to refuse to accept an application for administrative assessment under subsection 30(2);
(c) as to the particulars of an administrative assessment;
(d) to make or refuse to make a departure determination under Part 6A;
(e) to accept or refuse to accept a child support agreement under section 92 or 98U;
(f) in relation to the remission of a penalty under section 64A.
(2) In spite of paragraph (1)(a), a person may not lodge an objection to a decision to accept an application for administrative assessment under subsection 30(1) if the ground of the person’s objection is that the person is not the parent of the child concerned.
Note: In this case the person may be able to apply to a court under section 107 for a declaration that the applicant for the administrative assessment in question was not entitled to it.
The persons who may lodge objections against a particular kind of decision are as set out in the table below.
1 | To refuse to accept an application for administrative assessment | Applicant |
2 | To accept an application for administrative assessment | Person from whom or to whom the application seeks payment of child support |
Omit “before or during a child support year”, substitute “during a child support year’s estimate period”.
Omit “before or during the child support year”, substitute “during the estimate period”.
Add:
(4) In this section:
estimate period , in relation to a child support year, means the period beginning before the child support year and ending on 31 July in the child support year immediately after the child support year.
Insert:
(1) If:
(a) a person has made an election under subsection 60(1); and
(b) the Registrar is satisfied that the taxable income that the person is likely to have for the child support year will be higher than the person’s estimated taxable income amount;
the Registrar may refuse to accept the person’s election.
(2) In making the decision as to whether to refuse the election, the Registrar:
(a) may act on the basis of information that the Registrar has received or obtains as to the financial circumstances of the person; and
(b) may, but is not required to, conduct an inquiry into the matter.
(3) Except for the purposes of Part 6B and section 110 (dealing with objections and appeals), if the Registrar refuses to accept an election, the election is taken never to have been made.
Insert:
carer application means an application for administrative assessment under section 25.
Insert:
liable parent application means an application for administrative assessment under section 25A.
Repeal the paragraphs, substitute:
(b) section 25 (Persons who may apply—eligible carers);
(c) section 25A (Persons who may apply—parents other than eligible carers);
Repeal the sections, substitute:
(1) An application made under this section is a
carer application .(2) A person may apply to the Registrar under this section for administrative assessment of child support for a child if:
(a) the person is an eligible carer of the child; and
(b) the person is seeking payment of child support for the child from a person who is:
(i) a parent of the child; and
(ii) a resident of Australia on the day the application is made; and
(c) the person is not living with the person from whom payment of child support is sought as the partner of that person on a genuine domestic basis (whether or not legally married to that person); and
(d) the person complies with any applicable requirements of section 26 (dealing with joint care situations) and section 26A (dealing with children cared for under child welfare laws).
(1) An application made under this section is a
liable parent application .(2) A person may apply to the Registrar under this section for administrative assessment of child support for a child if:
(a) the person is a parent of the child; and
(b) the person is a resident of Australia on the day the application is made; and
(c) the person is seeking to pay child support for the child; and
(d) the person is seeking to pay the child support to an eligible carer of the child; and
(e) the person is not living with the person to whom child support is sought to be paid as the partner of that person on a genuine domestic basis (whether or not legally married to that person); and
(f) the person complies with any applicable requirements of section 26 (dealing with joint care situations) and section 26A (dealing with children cared for under child welfare laws).
Carer application
(1) If:
(a) 2 or more persons (
joint carers ) jointly are the sole or principal providers of ongoing daily care for a child; or(b) 2 or more persons (
joint carers ) jointly share ongoing daily care of a child substantially equally with another person or other persons;one only of the joint carers may apply for administrative assessment of child support for the child.
(2) If any of the joint carers is a parent of the child, the application must be made by or on behalf of the person who is the parent.
Liable parent application
(3) If:
(a) 2 or more persons (
joint carers ) jointly are the sole or principal providers of ongoing daily care for a child; or(b) 2 or more persons (
joint carers ) jointly share ongoing daily care of the child substantially equally with another person or other persons;a person who makes a liable parent application must nominate one only of the joint carers as an eligible carer to whom the person is seeking to pay child support.
(4) If any of the joint carers is a parent of the child, the joint carer nominated in the liable parent application must be the joint carer who is the parent.
If a person applies for administrative assessment of child support for a child who is under the care (however described) of a person under a child welfare law, the application must:
(a) if it is a carer application—be made by an eligible carer of the child who is a parent or relative of the child; and
(b) if it is a liable parent application—nominate as the eligible carer to whom the child support is sought to be paid an eligible carer who is a parent or relative of the child.
Omit “26”, substitute “25A”.
Omit “The”, substitute “If the application is a carer application, the”.
Repeal the paragraphs, substitute:
(a) if the application is a carer application:
(i) the applicant is a
carer entitled to child support in relation to the child; and(ii) the person from whom the application sought payment of child support for the child is a
liable parent in relation to the child; and(b) if the application is a liable parent application:
(i) the applicant is a
liable parent in relation to the child; and(ii) the person to whom the application sought to pay child support is a
carer entitled to child support in relation to the child; and
After “sought payment of child support”, insert “or the person to whom the application sought to pay child support (as the case requires)”.
Repeal the paragraph, substitute:
(b) a person who is:
(i) a parent of the child; and
(ii) a resident of Australia on the day the agreement is entered into.
Omit “an application”, substitute “a carer application”.
Note: The heading to section 106 is altered by inserting “
carer ” after “unsuccessful ”.
Repeal the paragraph, substitute:
(c) that the person from whom the application sought payment of child support was:
(i) a parent of the child; and
(ii) a resident of Australia on the day the application was made;
Insert:
(1) If the Registrar refuses to accept a liable parent application for administrative assessment of child support for a child, the applicant may apply to a court having jurisdiction under this Act for a declaration that the applicant was entitled to administrative assessment of child support for the child payable to the person to whom the application sought to make payment of child support.
Note: For
liable parent application see section 5.(2) The application must be made within the time prescribed by the Rules of Court or within such further time as is allowed under the Rules of Court.
(3) Subject to section 145 (Registrar to intervene in proceedings), the parties to the proceeding are the applicant and the person to whom the application sought to pay child support.
(4) If the court is satisfied:
(a) that the child was, under section 24, a child in relation to whom the application for administrative assessment of child support was entitled to be made; and
(b) that the applicant was, under section 25A, a person entitled to make the application for the child; and
(c) that the person to whom the application sought to pay child support was, under section 25A, a person to whom payment of child support was entitled to be sought for the child;
the court may grant the declaration.
(5) If the court grants the declaration, the Registrar is taken to have accepted the application for administrative assessment of child support for the child.
Omit “an application”, substitute “a carer application”.
Note: The heading to section 107 is altered by inserting “
payment under ” after “whom ”.
Repeal the paragraph, substitute:
(c) that the person from whom the application sought payment was not:
(i) a parent of the child; or
(ii) a resident of Australia;
Repeal the paragraph, substitute:
(b) a ground of the application is that the person is not a parent of the child; and
Omit “an application”, substitute “a carer application”.
After “from”, insert “or to”.
Add at the end:
; or (c) the application giving rise to the child support assessment was a liable parent application within the meaning of the
Child Support Assessment Act 1989. Note: Section 25 allows a payee in this situation to apply for the liability to be registered.
Insert:
(1A) This section applies if:
(a) a payee applies under subsection 25(1) for registration of a registrable maintenance liability; and
(b) the registrable maintenance liability arises under a child support assessment made because of an application by the payer.
If an application under section 25 of the
Child Support (Assessment) Act 1989 (the Act ) was made in relation to the 1998‑99 child support year, but not determined before the commencement of this Schedule, the application is taken to have been made under the Act as in force after the commencement of this Schedule.
After “point 1069‑H21”, insert “or point 1069‑H22C”.
Insert:
(1) If:
(a) in working out the rate of family allowance payable to a person, regard is had to the person’s child maintenance expenditure for a tax year; and
(b) the child maintenance expenditure to which regard was had consisted of an amount estimated by the person; and
(c) the amount of child maintenance expenditure on which the determination of the rate of family allowance was based is more than 110% of the person’s child maintenance expenditure for that tax year;
the person’s rate of family allowance is to be recalculated on the basis of the child maintenance expenditure incurred.
(2) In this section,
child maintenance expenditure has the same meaning as in point 1069‑H34.
3
After Submodule 2 of Module H of the Family Allowance Rate Calculator Insert:
Appropriate child maintenance expenditure year
1069‑H22A Subject to the following provisions of this Submodule, the appropriate child maintenance expenditure year for a family allowance payday is the base tax year for that payday.
Note: For
base tax year see point 1069‑H14.
Change to appropriate child maintenance expenditure year at recipient’s request
If:
(a) a person requests the Secretary to make a determination under point 1069‑H22C; and
(b) as a result, the Secretary determines under that point that the appropriate child maintenance expenditure year, for the purpose of applying this Module to the person for a family allowance payday on or after the day on which the request is made, is the tax year in which the person makes the request;
the appropriate child maintenance expenditure year for that purpose is the tax year in which the person makes the request.
Family allowance recipient may ask Secretary to change appropriate child maintenance expenditure year
If:
(a) family allowance:
(i) is not payable to a person because of this Module; or
(ii) is payable at a reduced rate because of this Module; and
(b) the person gives the Secretary an estimate of the child maintenance expenditure the person expects to incur for a tax year; and
(c) the person requests the Secretary to make a determination under this point; and
(d) the person agrees that the person’s rate of family allowance for that tax year is to be recalculated if the amount of the child maintenance expenditure estimated by the person is more than 110% of the person’s child maintenance expenditure for that tax year;
the Secretary must determine that the appropriate child maintenance expenditure year, for the purpose of applying this Module to the person for a family allowance payday on or after the day on which the request is made, is the tax year in which the request is made.
Note: For the consequences of overestimating child maintenance expenditure see section 886A.
Form of request
1069‑H22D A request under point 1069‑H22C must be made in writing in accordance with a form approved by the Secretary.
Repeal the step, substitute:
Step 2. Work out the person’sappropriate child maintenance expenditure year using Submodule 2A.
Step 2A. Work out the person’sdeductible child maintenance expenditure for the appropriate child maintenance expenditure year using point 1069‑H33.
Step 2B. Work out the person’s family payment income for the appropriate tax year by adding:
(a) the person’s taxable income for that tax year; and
(b) the person’s adjusted fringe benefits value for that tax year; and
(c) the person’s target foreign income for that tax year; and
(d) the person’s net rental property loss for that tax year; and
deducting the
person’s deductible child maintenance expenditure for the person’s appropriate child maintenance expenditure year.
5
At the end of Module H of the Family Allowance Rate Calculator Add:
Deductible child maintenance expenditure
1069‑H33 If a person incurs an amount of child maintenance expenditure during the appropriate child maintenance expenditure year, 50% of the amount of the expenditure is the
person’s deductible child maintenance expenditure in respect of that year.
Child maintenance expenditure
1069‑H34 For the purposes of this Module, a person incurs
child maintenance expenditure if:
(a) the person (the
payer ), or if the payer is a member of a couple—the payer’s partner, pays a payment (either one‑off or periodic) or provides benefits; and(b) the payment or benefits are paid or provided in respect of the payer’s, or the partner’s (if any), natural or adopted child; and
(c) the payment or benefits are paid or provided to another person other than the payer, or the partner (if any), for the maintenance of the child.
Amount of child maintenance expenditure
1069‑H35 For the purposes of this Module, if a person incurs child maintenance expenditure, the amount of the child maintenance expenditure incurred by the person is the amount of the payment paid or the value of the benefits to the person who provided them.
Value of a benefit provided
1069‑H36 For the purposes of point 1069‑H35, the
value of a benefit , in relation to the person providing the benefit, has the meaning set out in points 1069‑H37 and 1069‑H38.
Value of benefit where provider is a party to a child support agreement
1069‑H37 If:
(a) a person providing a benefit is a party to a child support agreement under the
Child Support (Assessment) Act 1989 ; and(b) the agreements contains:
(i) provisions under which the person is providing child support to a person for a child otherwise than in the form of a periodic payment; and
(ii) a statement of the annual value of a specified amount that the child support has; and
(c) the person provides the support;
the value of the benefit provided by the person is the specified amount.
Value of benefit where provider is not a party to a child support agreement
1069‑H38 If a person providing a benefit is not a party to a child support agreement under the
Child Support (Assessment) Act 1989 , the value of the benefit provided by the person is the cost of the benefit to the person.
Omit “and”, substitute “or”.
Add:
(iv) section 886A (overestimate of child maintenance expenditure); and
Insert:
(1) A person who recklessly:
(a) makes a statement to an officer which is false or misleading in a material particular; or
(b) omits from a statement made to an officer any matter or thing without which the statement is misleading in a material particular;
is guilty of an offence.
Penalty: 5 penalty units.
(2) In a prosecution of a person for an offence against subsection (1), if, having regard to:
(a) the person’s abilities, experience, qualifications and other attributes; and
(b) all the circumstances surrounding the alleged offence;
the person has acted without taking reasonable care as to the accuracy and completeness of the statement, or with wilful disregard to the requirements to obtain and provide relevant information, the person is to be taken to have acted recklessly in making the statement.
(3) A reference in subsection (1) to a statement made to an officer is a reference to a statement made to a person exercising powers under or in relation to this Act, whether the statement is made orally, in a document or in any other form, and includes, for example, a statement:
(a) made in an application, form, notification, appeal or other document made, given or lodged, or purporting to be made, given or lodged, under this Act; or
(b) made in answer to a question asked of the person under this Act; or
(c) made in any information given, or purporting to have been given, under this Act.
(1) A person who, intentionally or recklessly, fails to notify the Registrar of information required by section 55A or subsection 60(4) is guilty of an offence.
Penalty: 5 penalty units.
(2) In a prosecution of a person for an offence against subsection (1), if, having regard to:
(a) the person’s abilities, experience, qualifications and other attributes; and
(b) all the circumstances surrounding the alleged offence;
the person has acted without reasonable care or with wilful disregard to his or her obligation to notify the Registrar as required by section 55A or subsection 60(4), the person is to be taken to have acted recklessly in failing to notify the Registrar.
Omit “provision”, substitute “provisions”.
After “(d)”, insert “, (da)”.
Note: This amendment inserts a cross‑reference to paragraph 48(da) that should have been included when the paragraph was inserted.
Omit “subsection 170(2) (Amendment of assessments where no full and true disclosure)”, substitute “subsection 170(2) (Amendment of assessments because of tax avoidance)”.
Note: This amendment updates the description of a subsection of the
Income Tax Assessment Act 1936 so that the description reflects the current content of the subsection.
4
Paragraphs 58(1)(b), 58(1A)(b), 61(1)(a) and 63(1)(a) After “
Income Tax Assessment Act 1936 ”, insert “, theIncome Tax Assessment Act 1997 ”.
Omit “1069‑D11”, substitute “1069‑K3”.
Note: This amendment corrects an incorrect cross‑reference.
Omit “or”, substitute “of”.
Omit “54(b)”, substitute “54(1)(b)”.
Note: This amendment corrects an incorrect cross‑reference.
Omit “67M(6)”, substitute “67N(10)”.
Note: This amendment corrects an incorrect cross‑reference.
Omit “67M(6)”, substitute “67N(10)”.
Note: This amendment corrects an incorrect cross‑reference.
Insert:
reportable fringe benefits total has the meaning given by subsection 158A(3).
Add:
; and (c) the liable parent’s reportable fringe benefits total (if any) for the year of income.
Insert:
(1) This section applies if one or more fringe benefits are provided in relation to a year of tax in respect of the employment by an employer of an employee who is a liable parent.
(2) The liable parent must notify the Registrar, in accordance with the regulations, of the reportable fringe benefits total of the liable parent for the year of income ending on the first 30 June after the end of the year of tax.
(3) The
reportable fringe benefits total of the liable parent for the year of income is the amount worked out in accordance with the regulations, taking account of the value (worked out in accordance with the regulations) of the fringe benefit or fringe benefits (other than a fringe benefit of a kind that is prescribed by the regulations).(4) An expression used in this section and in the
Fringe Benefits Tax Assessment Act 1986 has the same meaning in this section as it has in that Act.(5) This section applies in relation to a liable parent who is an employee of the Commonwealth, or of an authority of the Commonwealth described in paragraph (e) of the definition of
employer in subsection 136(1) of theFringe Benefits Tax Assessment Act 1986 , as if the Commonwealth or the authority were an employer for the purposes of that Act.(6) This section applies in relation to a benefit that is an exempt benefit because of section 57A or 58 of the
Fringe Benefits Tax Assessment Act 1986 and would be a fringe benefit apart from those sections as if it were a fringe benefit for the purposes of that Act.(7) This section does not require notification of a reportable fringe benefits total for a year of income before the 1999‑2000 year of income.
(1) A person must pay the Registrar a penalty of the amount worked out under subsection (2) if:
(a) section 158A requires the person to notify the Registrar of the person’s reportable fringe benefits total for a year of income; and
(b) the person’s reportable fringe benefits total for the year of income is at least 10% greater than the amount that the person notified the Registrar under section 158A was the person’s reportable fringe benefits total for the year of income.
(2) The amount of the penalty is 10% of the difference between:
(a) the administrative assessment of child support based on the person’s reportable fringe benefits total for the year of income; and
(b) the amount that was or would have been the administrative assessment of child support based on the amount that the person notified the Registrar under section 158A was the person’s reportable fringe benefits total for the year of income.
(3) If a person is required by section 158A to notify the Registrar of the person’s reportable fringe benefits total for a year of income and does not do so as required by that section, this section operates as if the person had notified the Registrar under that section that the person’s reportable fringe benefits total for the year of income was a nil amount.
(4) The penalty is a debt due to the Commonwealth, payable when the administrative assessment mentioned in paragraph (2)(a) is made.
(5) The Registrar may make an administrative assessment of child support for the purposes of this section at any time.
(6) The Registrar may remit penalty payable under this section if he or she thinks it is fair and reasonable to do so.
4 Section 5 (definition of reportable fringe benefits total ) Repeal the definition, substitute:
reportable fringe benefits total for a year of income for a person who is an employee (for the purposes of theFringe Benefits Tax Assessment Act 1986 , whether it applies of its own force or because of theFringe Benefits Tax (Application to the Commonwealth) Act 1986 ) means the employee’s reportable fringe benefits total (as defined in theFringe Benefits Tax Assessment Act 1986 ) for the year of income.
Repeal the section.
Add:
; and (c) the entitled carer’s reportable fringe benefits total (if any) for the year of income.
Add “or an entitled carer (within the meaning of Subdivision D of Division 2 of Part 5)”.
After “liable parent” (first occurring), insert “or entitled carer”.
After “liable parent” (second occurring), insert “or entitled carer (as appropriate)”.
After “liable parent”, insert “or entitled carer”.
Repeal the section.
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(164/98) |
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