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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999


TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  

   PART 2--INTERPRETATION

   3.      Definitions  
   4.      Approval of use of electronic equipment etc. to do things for the  

   PART 3--PAYMENT OF FAMILY ASSISTANCE

           Division 1--Family tax benefit

   5.      Need for a claim  
   6.      Who can claim  
   7.      How to claim  
   8.      Tax file number requirement to be satisfied for claim to be  
   9.      Restrictions on claims for payment of family tax benefit by  
   10.     Restrictions on claims for payment of family tax benefit for a  
   11.     Restrictions on bereavement claims  
   12.     Claim may be withdrawn or varied  
   13.     Secretary must determine claim  
   14.     Restriction on determining claim where income tax assessment not  
   15.     Restriction on determining claim where tax file number not  
   16.     Determination of instalment entitlement claim  
   17.     Determination of past period entitlement claim  
   18.     Determination of bereavement entitlement claim  
   19.     Determination that no entitlement  
   20.     Determination of rate may be based on estimate  
   21.     When determination is in force  
   22.     Notice of determination  
   23.     Payment of family tax benefit by instalment  
   24.     Other payments of family tax benefit  
   25.     Obligation to notify change of circumstances  
   26.     Secretary's power to request tax file numbers  
   27.     Variation of instalment and past period determinations where  
   28.     Variation of instalment and past period entitlement determinations  
   29.     Variation of instalment entitlement determination where failure to  
   30.     Variation of instalment entitlement determination where failure to  
   31.     Variation of instalment entitlement determination to reflect  
   32.     Notice of variation of determination  

           Division 2--Payment of family tax benefit advances

   33.     Determination of entitlement to family tax benefit  
   34.     Amount of family tax benefit advance  
   35.     Payment of family tax benefit advance  

           Division 3--Maternity allowance and maternity immunisation allowance

   36.     Need for a claim  
   37.     Who can claim  
   38.     How to claim  
   39.     Restrictions on claiming  
   40.     Claim may be withdrawn  
   41.     Secretary must determine claim  
   42.     Determination of "normal circumstances" entitlement  
   43.     Determination of "bereavement" entitlement claim  
   44.     Determination that no entitlement  
   45.     When determination is in force  
   46.     Notice of determination  
   47.     Payment of maternity allowance or maternity immunisation  

           Division 4--Child care benefit

   48.     Overview  
   49.     Determinations about eligibility for child care benefit by  
   50.     Determinations about eligibility for child care benefit for past  
   51.     Determinations about eligibility for child care benefit for care  
   52.     Determinations about eligibility for child care benefit for past  
   53.     Claims and determinations about eligibility for amounts of child  
   54.     Estimates of adjusted taxable income  
   55.     Making of payments  
   56.     Variation etc. of determinations  
   57.     Passing on child care benefit by way of reduced charges  
   58.     Record keeping obligations  
   59.     Provision of information to Secretary  
   60.     Provision of tax file numbers to Secretary in claims or in  
   61.     Secretary's power to request tax file numbers  
   62.     Enforcement of information etc. requirements  
   63.     Other matters  
   64.     Provision of instalment statements where individual conditionally  
   65.     Provision of instalment statements where approved child care  

           Division 5--Payment protection and garnishee orders

   66.     Protection of payments under this Part  
   67.     Effect of garnishee etc. order  

   PART 4--OVERPAYMENTS AND DEBT RECOVERY

           Division 1--Preliminary

   68.     Meaning of amount paid to person  
   69.     Special provisions relating to child care benefit  

           Division 2--Amounts recoverable under this Act

   70.     Debts due to the Commonwealth  
   71.     Debts arising under this Act  
   72.     Circumstances in which maternity allowance or maternity  
   73.     Debts arising from AAT stay orders  
   74.     Person other than payee obtaining payment of a cheque  
   75.     Debts arising from conviction of person for involvement in  
   76.     Data-matching Program (Assistance and Tax) Act debts  
   77.     Interest payable on debt for failure to enter agreement to pay  
   78.     Interest payable on debt for breach of agreement to pay  
   79.     Penalty interest rate  
   80.     Debt from failure to comply with garnishee notice  
   81.     Overseas application of provisions  
   82.     Recoverable debts  

           Division 3--Methods of recovery

   83.     Deductions from family assistance (general)  
   84.     Deductions from debtor's family assistance  
   85.     Deductions from group payments made to approved child care  
   86.     Time limits on recovery action under sections 84 and 85  
   87.     Application of income tax refund owed to person  
   88.     Legal proceedings  
   89.     Garnishee notice  
   90.     Time limits on recovery action under section 89  
   91.     Secretary may allow payment of debt by instalments  
   92.     Deductions by consent from family assistance of person who is not  
   93.     Application of income tax refund owed to another person  

           Division 4--Non-recovery of debts

   94.     Meaning of debt  
   95.     Secretary may write off debt  
   96.     Power to waive Commonwealth's right to recover debt  
   97.     Waiver of debt arising from error  
   98.     Waiver of debt relating to an offence  
   99.     Waiver of small debt  
   100.    Waiver in relation to settlements  
   101.    Waiver in special circumstances  
   102.    Secretary may waive debts of a particular class  
   103.    Determination that penalty interest not payable in relation to  

   PART 5--REVIEW OF DECISIONS

           Division 1--Internal review

   104.    Review initiated by Secretary  
   105.    Review initiated by applicant  
   106.    Authorised review officers  
   107.    Review applications—time limits and withdrawal  
   108.    Secretary may continue payment pending outcome of application for  
   109.    Notification of further rights of review  

           Division 2--Review by the Social Security Appeals Tribunal

   110.    SSAT objective  
   111.    Application for review by SSAT  
   112.    Secretary may continue payment pending outcome of application for  
   113.    SSAT review powers  
   114.    Powers of the SSAT  
   115.    Date of effect of SSAT decisions  
   116.    Application requirements  
   117.    Variation of decision before review completed  
   118.    Parties to SSAT review  

           Division 3--Procedures for review by the SSAT

   119.    Procedure on receipt of application for review by SSAT  
   120.    Parties to be given a statement about the decision under  
   121.    Arrangements for hearing of application  
   122.    Notice of application to person affected by decision  
   123.    Submissions to SSAT by parties other than agency heads  
   124.    Submissions to SSAT by agency heads  
   125.    SSAT hearings on written submissions only  
   126.    SSAT hearings without oral submissions by party  
   127.    Evidence on oath or affirmation  
   128.    Provision of further information by Secretary  
   129.    Exercise by Secretary of powers under section 154  
   130.    Hearing procedure  
   131.    Hearing in private  
   132.    New evidence  
   133.    Restrictions on disclosure of information obtained at  
   134.    Adjournment of SSAT hearings  
   135.    Withdrawal of application for review  
   136.    Dismissal of an application  
   137.    Chairperson for each SSAT hearing  
   138.    Decision of questions before SSAT  
   139.    Directions as to procedure for hearings  
   140.    Costs of review  
   141.    Procedure following SSAT decision  

           Division 4--Review by the Administrative Appeals Tribunal

   142.    Review of decisions by AAT  
   143.    Variation of decision under section 142 before AAT review  
   144.    Review by AAT of other decisions  
   145.    Variation of decision under section 144 before AAT review  
   146.    Settlement of proceedings before the AAT  
   147.    Notice of application for review  
   148.    Parties to a review by the AAT  
   149.    Lodgment of documents with the AAT  
   150.    Power of AAT to obtain additional information  
   151.    Operation and implementation of the decision under  
   152.    Failure of party to appear  

   PART 6--PROVISIONS RELATING TO INFORMATION

           Division 1--Information gathering

   153.    Application of Division  
   154.    General power to obtain information  
   155.    Power to obtain information from a person who owes a debt to the  
   156.    Obtaining information about a person who owes a debt to the  
   157.    Obtaining information to verify claims etc.  
   158.    Written notice of requirement  
   159.    Offence: failure to comply with requirement  
   160.    Obligations not affected by State or Territory laws  

           Division 2--Confidentiality

   161.    Operation of Division  
   162.    Protection of personal information  
   163.    Offence: unauthorised access to protected information  
   164.    Offence: unauthorised use of protected information  
   165.    Offence: soliciting disclosure of protected information  
   166.    Offence: offering to supply protected information  
   167.    Protection of certain documents etc. from production to court  
   168.    Disclosure of information by Secretary  
   169.    Guidelines for exercise of Secretary's disclosure  
   170.    Officer's declaration  

           Division 3--False statements etc.

   171.    Application of Division  
   172.    False statement in connection with claim  
   173.    False statement to deceive  
   174.    False statement or document  
   175.    Knowingly obtaining payment where no entitlement  
   176.    Payment knowingly obtained through fraud etc.  
   177.    Penalty for contravention of Subdivision B  
   178.    Repayment of family assistance  
   179.    Penalty where person convicted of more than one offence  
   180.    Joining of charges  
   181.    Particulars of each offence  
   182.    Trial of joined charges  
   183.    Evidentiary effect of Secretary's certificate  
   184.    Enforcement of court certificate as judgment  

   PART 7--LIABILITY OF CORPORATIONS, EMPLOYERS AND PRINCIPALS FOR OFFENCES

           Division 1--Interpretation

   185.    State of mind of a person  
   186.    Director of a corporation  
   187.    Conduct  
   188.    Offence  

           Division 2--Proceedings against corporations

   189.    State of mind of corporation  
   190.    Conduct of officer of corporation  

           Division 3--Proceedings against non-corporations

   191.    State of mind of individual  
   192.    Conduct of employee or agent  
   193.    Exclusion of imprisonment as penalty for certain  

   PART 8--APPROVAL OF CHILD CARE SERVICES AND REGISTERED CARERS

           Division 1--Approval of child care services

   194.    Application for approval  
   195.    Approval of child care services  
   196.    Conditions for continued approval—compliance with rules and  
   197.    Conditions for continued approval—child care places limit not to  
   198.    Conditions for continued approval—compliance with conditions  
   199.    Conditions for continued approval—compliance with conditions  
   200.    Consequences of breach of conditions for continued  
   201.    Procedure for imposing a sanction  
   202.    Cancellation  
   203.    Procedure for cancellation  
   204.    Notification of matters affecting eligibility for  
   205.    Eligibility rules for child care services  
   206.    Guidelines for allocation of child care places to approved child  
   207.    Secretary to allocate child care places  
   208.    Disallowable instruments  

           Division 2--Approval as registered carers

   209.    Application for approval as registered carer  
   210.    Approval of registered carers  
   211.    Statement that applicant has tax file number  
   212.    When approval comes into force  
   213.    Conditions of continued approval  
   214.    Consequences of breach of conditions for continued  
   215.    Procedure for imposing a sanction  
   216.    Cancellation  
   217.    Procedure for cancellation under subsection 216(3)  
   218.    Notification of matters affecting eligibility for  
   219.    Disallowable instruments  

   PART 9--OTHER MATTERS

   220.    General administration of family assistance law  
   221.    Delegation  
   222.    Decisions to be in writing  
   223.    Decisions taken by computer  
   224.    Notice of decisions  
   225.    Payment of deductions to Commissioner of Taxation  
   226.    Setting off family assistance entitlement against tax  
   227.    Setting off arrears against debt owed  
   228.    Setting off arrears of person who is not a debtor against a  
   229.    Judicial notice of certain matters  
   230.    Documentary evidence  
   231.    Application of family assistance law to unincorporated  
   232.    Annual report  
   233.    Appropriation  
   234.    Agreements on administrative arrangements  
   235.    Regulations  


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