Commonwealth: 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 Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force—the section 28 percentage of the paragraph (a) amount; or (c) if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents—the amount rounded down to the nearest cent. non‑corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013. officer means an officer of an agency and includes: (a) the head of the agency; and (aa) if the agency is the Human Services Department: (i) the Chief Executive Centrelink; and (ii) the Chief Executive Medicare; and (b) an employee of the agency; and (c) any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency. official has the same meaning as in the Public Governance, Performance and Accountability Act 2013. parental leave pay has the same meaning as in the Paid Parental Leave Act 2010. permissible staff discount has the meaning given by subsection 201BA(1). personal information has the same meaning as in the Privacy Act 1988. person with management or control has the meaning given by section 194F. primary tax means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953), including any such amount that is not yet payable. protected information means: (a) information about a person that: (i) was obtained by an officer under the family assistance law; and (ii) is or was held in the records of the Department; or (aaa) information about a person that: (i) was obtained by an officer under the family assistance law; and (ii) is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or (aa) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or (b) information about a person that: (i) was obtained by an officer under the family assistance law; and (ii) was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or (ba) information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or (c) information to the effect that there is no information about a person held in the records of an agency. provider: (a) has the meaning given by subsection 194A(1); and (b) is affected by sections 230A and 230B. Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014. related providers has the meaning given by subsection 4A(3). relevant arrangement has the meaning given by subsection 200A(3). second deadline has the meaning given by section 103C. Secretary means the Secretary of the Department. social security law has the same meaning as in the Social Security Act 1991. starts to be enrolled has the meaning given by section 200B. statement period has the meaning given by subsection 201D(7). taxable income %, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act. tax file number has the same meaning as in Part VA of the Income Tax Assessment Act 1936. TFN claim person: (a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means: (i) the claimant; and (ii) if the claim is for payment of family tax benefit by instalment—the claimant's partner (if any) at the time of the claim; and (iii) if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period; or (b) in relation to a claim made by a claimant for CCS, means: (i) the claimant; and (ii) the claimant's partner (if any) at the time the claim is made; or (c) in relation to a claim for a stillborn baby payment in normal circumstances under Division 3 of Part 3, means: (i) the claimant; and (ii) the claimant's partner (if any) at the time of the claim; or (d) in relation to a claim for single income family supplement under Division 4E of Part 3, means: (i) the claimant; and (ii) if the claim is for payment of single income family supplement for a past period—any partner of the claimant during the past period. TFN determination person means: (a) in relation to family tax benefit and: (i) a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or (ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period; or (b) for the purposes of a determination under Division 3 of Part 3A (payment of child care subsidy and additional child care subsidy) for an individual for a week—the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or (c) in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period—the claimant or any partner of the claimant during the past period. TFN substitution person, in relation to a claim: (a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or (b) by an individual for CCS in substitution for an individual who has died; or (c) by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or (d) by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act; means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed. withholding amount has the meaning given by subsection 67EB(3). (2) Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act. (4) A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied. (5) For the purposes of the family assistance law: (a) a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and (b) a reference to the provider of a child care service is a reference to: (i) the provider approved in respect of the service (if any); or (ii) if a provider is not approved in respect of the service—the provider that operates the service. (6) For the purposes of the family assistance law: (a) a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and (b) a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider. Note: A provider can only be approved in respect of a service it operates. See section 194B. 3A Application of the Criminal Code Chapter 2 of the Criminal Code applies to all offences against this Act. 4 Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law (1) If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of: (a) making or withdrawing any application or claim; or (b) doing any other thing that is required or permitted to be done for the purposes of that law; then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing: (c) by the use of a telecommunications system or other electronic equipment; or (d) by the use of software registered with the Secretary. (2) A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things. (3) The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things. 4A Meaning of large child care provider (1) A provider is a large child care provider, for a financial year, if, at any time in the financial year: (a) the provider operates 25 or more approved child care services; or (b) the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or (c) the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services. Note: The approved child care services may be any of the types referred to in the table in subclause 2(3) of Schedule 2 to the Family Assistance Act. (2) The Minister's rules may prescribe a number other than 25 for the purposes of paragraphs (1)(a), (b) and (c). If the Minister's rules do so, those paragraphs are taken to refer to the prescribed number. (3) The providers in a group of 2 or more providers are related providers for a financial year for the purposes of subsection (1) if, at any time during the financial year, each provider in the group is related to at least one other provider in the group in any of the following ways: (a) the providers have in common 25% or more of the persons who are concerned in, or take part in, their management; (b) one provider owns 15% or more of the other provider; (c) one provider is entitled to receive 15% or more of any dividends paid by the other provider. Part 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 (1) The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision. (2) A claim is not required for an amount of family tax benefit under section 58AA of the Family Assistance Act. 6 Who can claim The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations. 7 How to claim (1) An individual or approved care organisation (a claimant) may make a claim: (a) for payment of family tax benefit by instalment; or (b) for payment of family tax benefit for a past period; or (c) in the case only of a claimant who is an individual—for payment of family tax benefit by single payment/in substitution because of the death of another individual. Form etc. of claim (2) To be effective: (a) a claim must: (i) be made in a form and manner; and (ii) contain any information; and (iii) be accompanied by any documents; required by the Secretary; and (aa) in the case of a claim for family tax benefit by instalment—the bank account requirement set out in section 7A must be satisfied in relation to the claim; and (b) in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period—the tax file number requirement in section 8 must be satisfied in relation to the claim; and (c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section 8A must be satisfied in relation to the claim. (3) A claim is not effective if it is made before the early claim day. 7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective (1) This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(aa) (which states what is required for certain claims to be effective). Requirement concerning bank account details (2) The requirement is that the claimant provide: (a) details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or (b) a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made. How details or statement to be given (3) The bank account details or statement must be provided in the claim. Exemption from bank account requirement (4) The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement. 8 Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective (1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(b) (which states what is required for certain claims to be effective). (2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person. Statement of tax file number (3) The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only. Statement that TFN claim person does not know what his or her tax file number is etc. (4) The second kind of statement that can be made is a statement by the TFN claim person that the person: (a) has a tax file number but does not know what it is; and (b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and (c) authorises the Commissioner of Taxation to tell the Secretary: (i) whether the person has a tax file number; and (ii) if the person has a tax file number—that number. Statement that an application for a tax file number is pending (5) The third kind of statement that can be made is a statement by the TFN claim person that the person: (a) has an application for a tax file number pending; and (b) authorises the Commissioner of Taxation to tell the Secretary: (i) if a tax file number is issued to the person—that number; or (ii) if the application is refused—that the application has been refused; or (iii) if the application is withdrawn—that the application has been withdrawn. How statement to be given (6) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement (7) The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if: (a) the person is, or was, the claimant's partner; and (b) the claimant cannot obtain from the person: (i) the person's tax file number; or (ii) a statement by the person under subsection (4) or (5). 8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective (1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective). (2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. Statement of tax file number (3) The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only. Statement that TFN substitution person does not know what his or her tax file number is (4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person: (a) has a tax file number but does not know what it is; and (b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and (c) authorises the Commissioner of Taxation to tell the Secretary: (i) whether the person has a tax file number; and (ii) if the person has a tax file number—that number. Statement that an application for a tax file number is pending (5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person: (a) has an application for a tax file number pending; and (b) authorises the Commissioner of Taxation to tell the Secretary: (i) if a tax file number is issued to the person—that number; or (ii) if the application is refused—that the application has been refused; or (iii) if the application is withdrawn—that the application has been withdrawn. How statement to be given (6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement (7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's TFN. (8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person. 9 Restrictions on claims for payment of family tax benefit by instalment A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time) when the claim would be determined: (a) the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or (b) the claimant is already entitled to be paid family tax benefit by instalment; or (c) the following apply: (i) a determination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit at the determination time or at any later time; (ii) the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect. 10 Restrictions on claims for payment of family tax benefit for a past period Restriction where previous claim or instalment determination (1) A claim for payment of family tax benefit for a past period is not effective if: (a) the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or (b) the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or (c) the following apply: (i) a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit; (ii) the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect. Claim must relate to one income year and be made within a certain period (2) A claim for payment of family tax benefit for a past period is not effective if: (a) the period does not fall wholly within one income year; or (b) the period does fall wholly within one income year (the relevant income year) but the claim is made after the end of: (i) the first income year after the relevant income year; or (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year. (2A) The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year. Claim must be accompanied by instalment claim in some circumstances (3) A claim for payment of family tax benefit for a past period is not effective if: (a) the period occurs in the income year in which the claim is made; and (b) at the time the claim is made, the claimant is eligible for family tax benefit; and (c) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and (d) the claim is not accompanied by a claim for payment of family tax benefit by instalment. (4) A claim for payment of family tax benefit for a past period is not effective if: (a) the period occurs in either of the 2 income years before the one in which the claim is made; and (b) if the claimant is an individual—at any time during the past period, the claimant, or the claimant's partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and (c) at the time the claim is made, the claimant is eligible for family tax benefit; and (d) if the claimant is an individual—at the time the claim is made, the claimant, or the claimant's partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and (e) at the time the claim is made, the claimant is not prevented by section 9 from making an effective claim for payment of family tax benefit by instalment; and (f) the claim is not accompanied by a claim for payment of family tax benefit by instalment. (5) Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant's partner. 11 Restrictions on bereavement claims Entitlement must not already have been determined, or be awaiting determination, on a previous claim (1) A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined). Single payment/substitution claims must relate to current or previous income year (2) If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection 32(2) or section 33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred. 12 Claim may be withdrawn or varied (1) A claimant may withdraw or vary a claim before the claim is determined. (2) The claimant may only do so in a manner determined by the Secretary. (3) If a claim is withdrawn, it is taken never to have been made. Subdivision B—Determination of claims etc. 13 Secretary must determine claim (1) If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made. 14 Restriction on determining claim where income tax assessment not made (1) If, in relation to a claim for payment of family tax benefit made by an individual: (a) the claim is for payment of that benefit for a past period; and (b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and (c) either or both of subsections (2) and (3) apply; the Secretary can only determine the claim if each assessment concerned has been made. (2) This subsection applies if: (a) the claimant is required to lodge an income tax return for the past period income year; and (b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year. (3) This subsection applies if: (a) at the time the claim is made, a person is the claimant's partner and that person was the claimant's partner at any time during the past period; and (b) that person is required to lodge an income tax return for the past period income year; and (c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for the past period income year. 14A Restriction on determining claim where income tax return not lodged (1) If, in relation to a claim for payment of family tax benefit made by an individual: (a) the claim is for payment of that benefit for a past period; and (b) the past period falls in an income year (the past period income year) that is one of the 2 income years before the one in which the claim is made; and (c) one or more of subsections (2) to (3A) apply; then the claim is taken never to have been made. (2) This subsection applies if: (a) the claimant is required to lodge an income tax return for the past period income year; and (b) the claimant has not lodged the return before the end of: (i) the first income year after the past period income year; or (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year. (3) This subsection applies if: (a) at the time the claim is made, a person is the claimant's partner, and that person was the claimant's partner at any time during the past period; and (b) that person is required to lodge an income tax return for the past period income year; and (c) that person has not lodged the return before the end of: (i) the first income year after the past period income year; or (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year. (3A) This subsection applies if: (a) the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant's entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and (b) the claimant does not notify the Secretary of the amount of the claimant's adjusted taxable income for the past period income year before the end of: (i) the first income year after the past period income year; or (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year. (4) The further period referred to in subparagraph (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year. 15 Restriction on determining claim where tax file number not provided etc. Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc. (1) If: (a) a TFN claim person makes a statement of the kind set out in subsection 8(4); or (b) a TFN substitution person makes a statement of the kind set out in subsection 8A(4); the Secretary can only determine the claim concerned if: (c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or (d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number. Statement that an application for a tax file number is pending (2) If: (a) a TFN claim person makes a statement of the kind set out in subsection 8(5); or (b) a TFN substitution person makes a statement of the kind set out in subsection 8A(5); the Secretary can only determine the claim concerned if: (c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or (d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that: (i) the person has not applied for a tax file number; or (ii) an application by the person for a tax file number has been refused; or (iii) the person has withdrawn an application for a tax file number. (3) If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 15A Restriction on determining claim where bank account details not provided (1) If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid. (2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 15B Deferral of determination of early claims If: (a) an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and (b) the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant; the Secretary must not determine the claim for family tax benefit until the earlier of the following: (c) the time when the child becomes an FTB child of the claimant, or is stillborn; (d) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. 16 Determination of instalment entitlement claim (1) This section applies if the claim is one for payment of family tax benefit by instalment. (2) If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible. Additional entitlement in subsection (2) cases (4) If: (a) the Secretary is