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

A New Tax System (Family Assistance) (Administration) Act 1999 No. 81, 1999 Compilation No. 126 Compilation date: 21 February 2025 Includes amendments: Act No. 14, 2025 This compilation is in 2 volumes Volume 1: sections 1–152D Volume 2: sections 153–235 Endnotes Each volume has its own contents About this compilation This compilation This is a compilation of the A New Tax System (Family Assistance) (Administration) Act 1999 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1—Preliminary 1 Short title 2 Commencement 2A Norfolk Island Part 2—Interpretation 3 Definitions 3A Application of the Criminal Code 4 Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law 4A Meaning of large child care provider Part 3—Payment of family assistance (other than child care subsidy and additional child care subsidy) Division 1—Family tax benefit Subdivision A—Making claims 5 Need for a claim 6 Who can claim 7 How to claim 7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective 8 Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective 8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective 9 Restrictions on claims for payment of family tax benefit by instalment 10 Restrictions on claims for payment of family tax benefit for a past period 11 Restrictions on bereavement claims 12 Claim may be withdrawn or varied Subdivision B—Determination of claims etc. 13 Secretary must determine claim 14 Restriction on determining claim where income tax assessment not made 14A Restriction on determining claim where income tax return not lodged 15 Restriction on determining claim where tax file number not provided etc. 15A Restriction on determining claim where bank account details not provided 15B Deferral of determination of early claims 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, indexed estimate or indexed actual income 20A Indexed estimates 20B Indexed actual incomes 20C Indexed estimates and indexed actual incomes of members of couples 21 When determination is in force 22 Notice of determination 23 Payment of family tax benefit by instalment 24 Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual 24A Other payments of family tax benefit 25 Obligation to notify change of circumstances 25A Secretary's power to approve a manner of notification 26 Secretary's power to request tax file numbers 26A Secretary's power to require bank account details Subdivision C—Variation of determinations 27 Variation of instalment and past period determinations where failure to provide tax file number 27A Variation of instalment entitlement determination where failure to provide bank account details 28 Variation of instalment and past period entitlement determinations where income tax return not lodged 28AA Effect of section 28 on newborn upfront payment of family tax benefit 28A Variation of instalment entitlement determination where estimate of an amount is not reasonable 28B Variation of instalment entitlement determination where claim made for another payment type 29 Variation of instalment entitlement determination where failure to provide information 30 Variation of instalment entitlement determination where failure to notify change of address 30A Variation of instalment entitlement determination where failure to notify claimant's departure from Australia 30B Variation of instalment entitlement determination where failure to notify FTB or regular care child's departure from Australia 31 Variation of instalment entitlement determination to reflect changes in eligibility 31A Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates 31B Variation of instalment entitlement determination to reflect revised maintenance income estimates 31C Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income 31D Variation of instalment entitlement determination to reflect indexation of adjusted taxable income 31E Continuous adjustment of daily rate of family tax benefit 32 Notice of variation of determination Subdivision CA—Non‑payment of family tax benefit for non‑lodgment of tax returns 32AA Non‑payment of family tax benefit for non‑lodgment of tax returns 32AB Prohibited periods for claimant 32AC Prohibited periods for relevant partner 32AD Prohibited periods for new partner 32AE Non‑entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2) 32AEA Effect of this Subdivision on newborn upfront payment of family tax benefit Subdivision CB—Non‑entitlement to FTB on estimated income basis 32AF Non‑entitlement to FTB on estimated income basis—review of income during 2 consecutive income years 32AG Exception—greater than nil rate of FTB for later income year 32AH Exception—resumption of eligibility for FTB 32AI Exception—income support payments 32AJ Exception—new FTB child 32AK Exception—couple separates 32AL Exception—special circumstances 32AM Exception—determined circumstances Subdivision D—FTB reconciliation conditions 32A FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions 32B When FTB reconciliation conditions are satisfied 32C Relevant reconciliation time—first individual must lodge tax return 32D Relevant reconciliation time—no separation of couple and partner must lodge tax return 32E Relevant reconciliation time—couple separates during next income year and partner must lodge tax return 32F Relevant reconciliation time—couple separates after end of next income year and partner must lodge tax return 32J Relevant reconciliation time—individual not required to lodge an income tax return 32M Relevant reconciliation time—target foreign income, tax free pension/benefit or child maintenance expenditure 32N Relevant reconciliation time—individual has maintenance income 32P Relevant reconciliation time—individual not member of a couple, no maintenance income etc. 32Q Relevant reconciliation time—individual covered by determination made by the Secretary Division 2—Payment of family tax benefit advances Subdivision A—Request for family tax benefit advance 33 Request 34 Form of request 35 Request may be withdrawn or varied Subdivision B—Entitlement to family tax benefit advance 35A Entitlement to family tax benefit advance Subdivision C—Regular family tax benefit advances 35B Regular family tax benefit advances Subdivision D—Amount of family tax benefit advance 35C Amount of family tax benefit advance 35D Maximum amount of family tax benefit advance payable Subdivision E—Payment of family tax benefit advance 35E Payment of advance Division 3—Stillborn baby payment 36 Need for a claim 37 Who can claim 38 How to claim 38A Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective 38B Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective 39 Restrictions on claiming 40 Claim may be withdrawn 41 Secretary must determine claim 41A Restriction on determining claim where tax file number not provided etc. 42 Determination of "normal circumstances" entitlement claim 43 Determination of "bereavement" entitlement claim 44 Determination that no entitlement 45 When determination is in force 46 Notice of determination 47 Payment of stillborn baby payment 47A Variation of determination where certain statements under section 38A made Division 4A—One‑off payment to families 65F Payment of one‑off payment to families Division 4B—Economic security strategy payment to families 65G Payment of economic security strategy payment to families Division 4C—Back to school bonus and single income family bonus 65H Payment of back to school bonus and single income family bonus Division 4CA—ETR payment 65HA Payment of ETR payment Division 4D—Clean energy advance 65J Payment of clean energy advance Division 4DA—2020 economic support payment 65JA Payment of first 2020 economic support payment 65JB Payment of second 2020 economic support payment Division 4DB—Additional economic support payments 65JC Payment of additional economic support payment 2020 65JD Payment of additional economic support payment 2021 Division 4E—Single income family supplement Subdivision A—Making claims 65K Need for a claim 65KA How to claim 65KB Tax file number requirement to be satisfied for claims for a past period 65KC Tax file number requirement to be satisfied for claim in substitution because of the death of another individual 65KD Restrictions on claims for payment for a past period 65KE Restrictions on bereavement claims 65KF Claim may be withdrawn or varied Subdivision B—Determination of claims and payment of single income family supplement 65KG Secretary must determine claim 65KH Restriction on determining claim where income tax assessment not made 65KI Restriction on determining claim where income tax return not lodged 65KJ Restriction on determining claim where tax file number not provided etc. 65KK Determination of past period entitlement claim 65KL Determination of bereavement entitlement claim 65KM Determination that no entitlement 65KN When determination is in force 65KO Notice of determination 65KP Payment of single income family supplement—no claim required 65KQ Payment of single income family supplement—claim required 65KR Secretary's power to request tax file numbers 65KS Variation of past period determinations where failure to provide tax file number 65KT Notice of variation of determination Division 5—Payment protection and garnishee orders 66 Protection of payments under this Part 67 Effect of garnishee etc. order Part 3A—Payment of child care subsidy and additional child care subsidy Division 1—Introduction 67AA Simplified outline of this Part 67AB Forms of CCS and ACCS Division 2—Making claims 67BA Simplified outline of this Division 67BB Need for a claim 67BC Who can claim 67BD Kinds of claims 67BE When a claim is effective 67BF Claims that are taken not to have been made Division 3—Determinations Subdivision A—Entitlement to be paid CCS or ACCS 67CA Simplified outline of this Division 67CB Entitlement to be paid CCS or ACCS Subdivision B—Determinations for individuals claiming CCS by fee reduction 67CC Determination of individual's eligibility for CCS by fee reduction 67CD Determination of individual's entitlement to be paid CCS or ACCS 67CE Notice of determinations under this Subdivision Subdivision C—Determinations for individuals claiming CCS or ACCS in substitution for individual who has died 67CF Determination of individual's entitlement to be paid CCS or ACCS in substitution for individual who has died 67CG Notice of determinations under this Subdivision Subdivision D—Determinations for approved providers 67CH Determination of provider's entitlement to be paid ACCS (child wellbeing) 67CI Notice of determinations under this Subdivision Division 4—Estimates etc. of adjusted taxable income 67DA Simplified outline of this Division 67DB Determinations when adjusted taxable income is not known 67DC Indexed estimates 67DD Indexed actual incomes 67DE Indexed estimates and indexed actual incomes for members of couples Division 5—Payments 67EA Simplified outline of this Division 67EB Payments to providers of individuals' entitlements to CCS or ACCS by fee reduction 67EC Payment directly to individuals of entitlements to CCS or ACCS 67ED Payment of CCS or ACCS in substitution for an individual who has died 67EE Payments to provider in respect of provider's own entitlement to be paid ACCS (child wellbeing) Division 6—Giving information 67FA Simplified outline of this Division 67FB Notice of change of circumstances: individuals 67FC Notice if child not at risk of serious abuse or neglect: providers 67FD Manner of notifying change of circumstances 67FE Request for bank account details 67FG Request for tax file number etc. of TFN determination persons 67FH Request for information about care provided 67FI Request for information in relation to eligibility or entitlement for CCS or ACCS Division 7—Payment protection and garnishee orders 67GA Simplified outline of this Division 67GB Protection of payments in relation to CCS and ACCS 67GC Effect of garnishee etc. order Part 4—Overpayments and debt recovery Division 1—Preliminary 68 References to amount paid to person 69 Special provisions relating to approved providers Division 2—Amounts recoverable under this Act 70 Debts due to the Commonwealth 71 Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance 71A Debts arising in respect of family tax benefit advances 71B Debts in respect of CCS or ACCS—no entitlement 71C Debts in respect of CCS or ACCS—overpayment 71D Debts in respect of fee reduction amounts provider fails to pass on or remit 71DA Debts in respect of CCS or ACCS—absences before first attendance or after last attendance 71E Debts in respect of ACCS (child wellbeing) for provider—individual at fault 71F Debts in respect of CCS or ACCS for individual—provider at fault 71G Debts where provider approval is suspended cancelled or varied 71H Debts in respect of business continuity payments paid to provider 71I Debts arising in respect of one‑off payment to families 71J Debts arising in respect of economic security strategy payment to families 71K Debts arising in respect of back to school bonus or single income family bonus 71L Debts arising in respect of clean energy advance 71M Debts arising in respect of ETR payment 72 Debts arising in respect of 2020 economic support payment 72A Debts arising in respect of additional economic support payment 73 Debts arising from ART stay orders 74 Person other than payee obtaining payment of a cheque 75 Debts arising from conviction of person for involvement in contravention of family assistance law by debtor 76 Data‑matching Program (Assistance and Tax) Act debts 77 Notices in respect of debt 78 Interest charge—no repayment arrangement in effect 78A Interest charge—failure to comply with or termination of repayment arrangement 78B Other rules for interest charge 78C What is the interest charge rate? 78D Exemption from interest charge—general 78E Exemption from interest charge—Secretary's determination 78F Guidelines on interest charge provisions 80 Debt from failure to comply with garnishee notice 81 Overseas application of provisions Division 3—Methods of recovery 82 Methods of recovery 84 Deductions from debtor's family tax benefit 84A Setting off family assistance against debt owed 87 Application of income tax refund owed to person 87A Setting off debts of an approved provider against child care service payments 88 Legal proceedings 89 Garnishee notice 91 Arrangement for payment of debt by instalments 92 Deduction by consent from a person's family tax benefit to meet another person's debt 92A Setting off family assistance of person against another person's debt 93 Application of income tax refund owed to another person 93A Recovery of amounts from financial institutions 93B No time limit on debt recovery action Division 4—Non‑recovery of debts 94 Meaning of debt 94A Time for recovering certain CCS debts 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 Division 5—Departure prohibition orders Subdivision A—Secretary may make departure prohibition orders 102A Secretary may make departure prohibition orders Subdivision B—Departure from Australia of debtors prohibited 102B Departure from Australia of debtors prohibited Subdivision C—Other rules for departure prohibition orders 102C Notification requirements for departure prohibition orders 102D Operation of departure prohibition order 102E Revocation and variation of departure prohibition orders 102F Notification requirements for revocations and variations Subdivision D—Departure authorisation certificates 102G Application for departure authorisation certificate 102H When Secretary must issue departure authorisation certificate 102J Security for person's return to Australia 102K What departure authorisation certificate must authorise 102L Notification requirements for departure authorisation certificates 102M Notification requirements for substituted days Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates 102N Appeals to courts against making of departure prohibition orders 102P Jurisdiction of courts 102Q Orders of court on appeal 102R Review of decisions Subdivision F—Enforcement 102S Powers of officers of Customs and members of the Australian Federal Police 102T Privilege against self‑incrimination 102U Production of authority to depart Subdivision G—Interpretation 102V Interpretation—departure from Australia for foreign country 102W Meaning of Australia Part 5—Review of decisions Division 1A—Preliminary matters in relation to child care decisions 103 Child care decision 103A CCS reconciliation conditions 103B First deadline 103C Second deadline Division 1—Internal review Subdivision A—Review initiated by the Secretary 104 Decisions that may be reviewed by Secretary on own initiative 105 Secretary may review certain decisions on own initiative 105A Review of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement 105B Review of instalment determination—taking account of energy supplements 105C Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 105D Review of entitlement to be paid CCS or ACCS—time limit on increase 105E Review of individual's entitlement to be paid CCS by fee reduction—meeting CCS reconciliation conditions 106 Notice of review decision not relating to CCS or ACCS 106A Notice of certain review decisions relating to CCS or ACCS 106B Notice to ART 107 Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment 107A Date of effect of certain decisions made under section 105 in relation to eligibility for CCS Subdivision B—Review initiated by the applicant 108 Decisions that may be reviewed under section 109A 109A Review of certain decisions may be initiated by applicant 109B Notice to be given of decisions under section 109A 109C Authorised review officers 109D Review applications—time limits applicable to review of certain decisions 109DA Review applications—time limits on certain applications by providers 109DB Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 109DC Review of entitlement to be paid CCS or ACCS—time limit on increase 109E Date of effect of certain decisions relating to payment of family tax benefit by instalment 109EA Date of effect of certain decisions made under section 109A in relation to eligibility for CCS 109F Withdrawal of review applications 109G Secretary may continue payment etc. pending outcome of application for review 109H Notification of further rights of review Division 2—Review by ART Subdivision A—Simplified outline of this Division 110 Simplified outline of this Division Subdivision B—Application for ART review 111 Application for ART review 111A Time limit for application for ART review Subdivision C—Other matters relating to ART review 111B Person who made the decision 111C Decision‑maker taken to have elected not to participate in ART review proceeding 112 Operation and implementation of decision under ART review 112A Remitting decisions for reconsideration 112B Requesting reasons for decision 112C Legal or financial assistance 113 Secretary may continue certain matters pending outcome of application for ART review 114 Arrangements for ART review if section 113 declaration in force 115 Variation of original decision after application is made for ART review 116 Procedure on receipt of application for certain ART reviews 116A Parties to ART review 119 Power to obtain information for ART reviews 120 ART may require Secretary to obtain information for ART review 121 Hearing of certain ART reviews in private 122 Costs of ART review 123 Decision on ART review of care percentage decision 124 Certain other decisions on ART review 125 Date of effect of certain ART review decisions relating to payment of family tax benefit 125A Date of effect of certain ART review decisions relating to eligibility for CCS 127 Secretary or ART may treat event as having occurred if decision set aside on ART review 136 Notice by Secretary of certain ART decisions in relation to CCS or ACCS by fee reduction 137 Settlement of proceedings before the ART 137A ART review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 137B ART review of entitlement to be paid CCS or ACCS—time limit on increase Subdivision G—ART child care provider review 138 Applications for ART child care provider review 138B Legal or financial assistance 139 Variation of decision after application is made for ART child care provider review 140 Secretary may treat event as having occurred if decision to set aside on ART child care provider review 141 Settlement of proceedings before the ART Division 6—Date of effect of reviews under the child support law 152C Date of effect of decisions on objections under the child support law that apply for family assistance purposes 152D Date of effect of certain ART reviews under the child support law that apply for family assistance purposes An Act to implement A New Tax System by providing assistance to families, and for related purposes Part 1—Preliminary 1 Short title This Act may be cited as the A New Tax System (Family Assistance) (Administration) Act 1999. 2 Commencement (1) Sections 1 and 2 and subsection 235(5) commence on the day on which this Act receives the Royal Assent. (2) The remaining provisions of this Act commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999. 2A Norfolk Island This Act extends to Norfolk Island. Part 2—Interpretation 3 Definitions (1) In this Act, unless the contrary intention appears: ABN (short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. advance assessment day, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b). agency means: (a) the Department; or (b) the Human Services Department. allocation rules means the Minister's rules prescribed under section 198A. appropriate State/Territory support agency has the meaning given by subsection 204K(7). approved child care service has the meaning given by section 194G. approved provider means a provider for which an approval is in effect under Division 1 of Part 8 (and does not include a provider whose approval as a provider under that Part is suspended). ART means the Administrative Review Tribunal. ART Act means the Administrative Review Tribunal Act 2024. ART child care provider review has the meaning given by section 138. ART Principal Registrar means the Chief Executive Officer and Principal Registrar of the ART. ART review has the meaning given by section 111. audit team, in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert. Bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the meaning of the Banking Act 1959. care percentage decision means a decision to the extent that the decision involves (wholly or partly): (a) a determination of an individual's percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or (b) a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision. CCS quarter has the meaning given by subsection 67CE(3). CCS reconciliation conditions has the meaning given by section 103A. ceases to be enrolled has the meaning given by section 200B. centrelink program has the same meaning as in the Human Services (Centrelink) Act 1997. Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997. Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973. child care decision has the meaning given by section 103. child care provider decision has the meaning given by subsection 138(4). child care service payment means: (a) a fee reduction amount payable to a provider under section 67EB; or (b) a payment prescribed by the Minister's rules that is made to approved providers under a scheme or program (however described) administered by the Department. civil penalty provision has the same meaning as in the Regulatory Powers Act. complying written arrangement has the meaning given by subsection 200B(3). decision has the same meaning as in the ART Act. departure authorisation certificate means a certificate under Subdivision D of Division 5 of Part 4. departure prohibition order means an order under Subdivision A of Division 5 of Part 4 (including such an order varied under Subdivision C of that Division). early claim day, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day. Education and Care Services National Law means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.). emergency or disaster has the meaning given by subsection 205C(2). enrolled has the meaning given by section 200B. enrolment notice means a notice given under subsection 200A(1), (2) or (3). entitled to be paid family tax benefit by instalment: a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time. estimated income basis: family tax benefit is worked out on an estimated income basis if it is worked out on the basis referred to in subsection 20(1), (2A) or (3). Family Assistance Act means the A New Tax System (Family Assistance) Act 1999. Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999. family assistance law means any one or more of the following: (a) this Act; (b) the Family Assistance Act; (c) any instrument (including regulations) made under this Act or the Family Assistance Act; (d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000. family tax benefit advance means the advance mentioned in Division 2 of Part 3. fee reduction amount has the meaning given by subsection 67EB(2). fee reduction decision has the meaning given by subsection 67EB(2). financial institution means a corporation that is an ADI for the purposes of the Banking Act 1959. first deadline has the meaning given by section 103B. flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010. FTB advance debt has the meaning given by section 71A. guidance and appeals panel has the same meaning as in the ART Act. guidance and appeals panel proceeding has the same meaning as in the ART Act. head of an agency means: (a) in the case of the Department—the Secretary; or (b) in the case of the Human Services Department—the Chief Executive Officer of Services Australia. Human Services Department means Services Australia. immunisation grace period has the meaning given by subsection 67CD(9). income tax refund means an amount payable to a person: (a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986; or (b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or (c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of: (i) subsection 106U(1) of the Higher Education Funding Act 1988; or (ii) section 154‑60 of the Higher Education Support Act 2003; or (iii) section 12ZN of the Student Assistance Act 1973; or (iv) section 23FA of the VET Student Loans Act 2016; or (d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act). income tax return has the same meaning as in the Income Tax Assessment Act 1997. indexed actual income: (a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20B(2); and (b) for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DD(2). indexed estimate: (a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20A(2); and (b) for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DC(2). instalment amount, in relation to family tax benefit, has the meaning given by subsection 23(2). instalment period, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3). large child care provider has the meaning given by section 4A. listed child care information provision has the meaning given by section 219UB. maximum amount, in relation to a family tax benefit advance, has the meaning given by section 35D. medicare program has the same meaning as in the Human Services (Medicare) Act 1973. meets the information requirements has the meaning given by subsection 67CD(10). minimum amount, in relation to a family tax benefit advance that is paid to an individual, means: (a) 3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or (b) if a determination under section 28 of that Act that the individual i