Commonwealth: Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 (Cth)

Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 No. 36, 2018 An Act to amend the law relating to family assistance and child support, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Child support amendments Part 1—Interim periods A New Tax System (Family Assistance) Act 1999 Child Support (Assessment) Act 1989 Part 2—Amended tax assessments Child Support (Assessment) Act 1989 Part 3—Child support agreements Division 1—Amendments commencing day after Royal Assent Child Support (Assessment) Act 1989 Division 2—Other amendments Child Support (Assessment) Act 1989 Part 4—Overpayments Division 1—Amendments A New Tax System (Family Assistance) (Administration) Act 1999 Child Support (Assessment) Act 1989 Child Support (Registration and Collection) Act 1988 Division 2—Application provisions Division 3—Date of effect rules Child Support (Assessment) Act 1989 Schedule 2—Family tax benefit amendments Part 1—Amendments commencing day after Royal Assent A New Tax System (Family Assistance) Act 1999 Part 2—Amendments commencing on Proclamation A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Part 3—Contingent amendments Division 1—Amendments contingent on the commencement of the Budget Savings (Omnibus) Act 2016 A New Tax System (Family Assistance) Act 1999 Division 2—Amendments commencing 1 July 2018 A New Tax System (Family Assistance) Act 1999 Division 3—Amendments commencing later A New Tax System (Family Assistance) Act 1999 Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 No. 36, 2018 An Act to amend the law relating to family assistance and child support, and for related purposes [Assented to 22 May 2018] The Parliament of Australia enacts: 1 Short title This Act is the Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 22 May 2018 2. Schedule 1, Parts 1 and 2 The later of: 23 May 2018 (a) 1 January 2018; and (paragraph (b) applies) (b) the day after this Act receives the Royal Assent. 3. Schedule 1, Part 3, Division 1 The day after this Act receives the Royal Assent. 23 May 2018 4. Schedule 1, Part 3, Division 2 The later of: 1 July 2018 (a) 1 July 2018; and (paragraph (a) applies) (b) the day after this Act receives the Royal Assent. 5. Schedule 1, Part 4, Divisions 1 and 2 The later of: 1 July 2018 (a) 1 July 2018; and (paragraph (a) applies) (b) the day after this Act receives the Royal Assent. 6. Schedule 1, Part 4, Division 3 The later of: 1 July 2018 (a) the start of 1 July 2018; and (paragraph (a) applies) (b) immediately after the commencement of the provisions covered by table item 2. 7. Schedule 2, Part 1 The day after this Act receives the Royal Assent. 23 May 2018 8. Schedule 2, Part 2 A single day to be fixed by Proclamation. 1 July 2018 However, if the provisions do not commence within the period of 12 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period. (F2018N00053) 9. Schedule 2, Part 3, Division 1 Immediately after the commencement of item 1 of Schedule 19 to the Budget Savings (Omnibus) Act 2016. 1 July 2018 10. Schedule 2, Part 3, Division 2 At the same time as the provisions covered by table item 8. 1 July 2018 However, the provisions do not commence at all if item 30 of Schedule 1 to the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 commences before that time. 11. Schedule 2, Part 3, Division 3 The later of: 2 July 2018 (a) immediately after the commencement of the provisions covered by table item 8; and (paragraph (b) applies) (b) immediately after the commencement of item 30 of Schedule 1 to the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017. Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Child support amendments Part 1—Interim periods A New Tax System (Family Assistance) Act 1999 1 Subsection 3(1) (paragraph (b) of the definition of change of care day) Repeal the paragraph, substitute: (b) if a determination of the individual's percentage of care for the child has been suspended under Subdivision E of Division 1 of Part 3—the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child determined for the purposes of subsection 35C(4) under the determination; or (c) otherwise—the first day on which the care of the child that was actually taking place did not correspond with the individual's extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child). 2 Subsection 3(1) Insert: family dispute resolution has the meaning given by section 10F of the Family Law Act 1975. increased care of a child has the meaning given by section 35GA. 3 Subsection 3(1) (definition of interim period) Omit "subsection 35L(2)", substitute "section 35FA". 4 Subsection 3(1) Insert: maximum interim period for a determination under section 35A or 35B of an individual's percentage of care for a child is the period beginning on the change of care day for the individual and ending at: (a) for a determination relating to a court order—the later of: (i) the end of the period of 52 weeks starting on the day the court order first takes effect; or (ii) the end of the period of 26 weeks starting on the change of care day; or (b) for a determination relating to a written agreement or parenting plan—the end of the period of 14 weeks starting on the change of care day. percentage range: each of the following is a percentage range: (a) 0% to less than 14%; (b) 14% to less than 35%; (c) 48% to 52%; (d) more than 65% to 86%; (e) more than 86% to 100%. takes reasonable action to participate in family dispute resolution has the meaning given by subsection 35FA(3). 5 Paragraph 35A(1)(d) Omit ", 35D". 6 Paragraph 35A(2)(a) Omit "revokes, under Subdivision E of this Division,", substitute "revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b)),". 7 Paragraph 35A(2)(d) Omit ", 35D". 8 Paragraph 35B(2)(a) Omit "revokes, under Subdivision E of this Division,", substitute "revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b)),". 9 Subsection 35B(4) Omit ", 35D". 10 Paragraph 35C(1)(c) Omit "has taken", substitute "is taking". 11 Section 35D Repeal the section. 12 Section 35E (heading) Repeal the heading, substitute: 35E Application of section 35C in relation to claims for family tax benefit for a past period 13 Subsections 35E(1) and (2) Omit "sections 35C and 35D apply", substitute "section 35C applies". 14 Section 35F Repeal the section, substitute: 35F Section 35C does not apply in certain circumstances (1) Section 35C does not apply in relation to an individual in relation to whom a determination is to be or has been made under section 35A or 35B if: (a) for a claim referred to in paragraph 35A(1)(b) or 35B(1)(b) that is a claim for payment of family tax benefit for a past period—the first day of the past period is after the end of the maximum interim period for the determination; or (b) the day the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is made is after the end of the maximum interim period for the determination; or (c) the Secretary has revoked the determination under section 35P or 35Q. (2) Section 35C also does not apply in relation to an individual in relation to whom a determination (a later determination) has been made under section 35A or 35B if: (a) an earlier determination determined the individual's percentage of care for a child under that section for the purposes of subsections 35C(3) and (4); and (b) the later determination is made after the end of the maximum interim period for the earlier determination; and (c) the later determination relates to the same care arrangement as the earlier determination. 35FA Meaning of interim period (1) An interim period for a determination under section 35A or 35B of an individual's percentage of care for a child is (subject to subsection (4)) the period: (a) beginning on: (i) the individual's change of care day, unless subsection (2) applies; or (ii) if subsection (2) applies—the day specified in that subsection; and (b) ending: (i) as set out in the applicable item of the following table, unless subparagraph (ii), (iii) or (iv) applies; or (ii) if the individual referred to in paragraph 35C(1)(c) who has reduced care of the child ceases to take reasonable action to ensure that the care arrangement is complied with—on the day the individual so ceases; or (iii) if a care arrangement in relation to the child ceases to apply on a day—on that day; or (iv) if a care arrangement in relation to the child begins to apply on a day—on the day before that day. Interim period Item If the following conditions are met … the interim period ends … 1 (a) the care arrangement for the child is a court order; at the end of that 52 week period. (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) assuming table item 2 applied, the period that would apply under that item ends before the end of the period of 52 weeks starting on the day the court order first takes effect 2 (a) the care arrangement for the child is a court order; at the end of: (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (a) the period of 26 weeks starting on the change of care day, unless paragraph (b) applies; or (c) table item 1 does not apply (b) the period of 14 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 14 week period ends before the end of the 26 week period referred to in paragraph (a); and (ii) the individual takes that reasonable action throughout that 14 week period. 3 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of the period of 14 weeks starting on the change of care day. (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) the change of care day occurs before the end of the period of 38 weeks after the day the agreement or plan first takes effect 4 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of: (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (c) the change of care day occurs after the end of the period of 38 weeks, but before the end of the period of 48 weeks, starting on the day the agreement or plan first takes effect (b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period began at or after the end of the period of 48 weeks starting on the day the agreement or plan first takes effect; and (ii) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (iii) the individual takes that reasonable action throughout that 4 week period. 5 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of: (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (c) the change of care day occurs after the end of 48 weeks after the agreement or plan first takes effect (b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (ii) the individual takes that reasonable action throughout that 4 week period. 6 the Secretary is satisfied that special circumstances exist in relation to the child on the day determined by the Secretary, being a day before the day the period would otherwise end if the special circumstances did not exist in relation to the child. Beginning of later interim periods (2) If: (a) an interim period for the determination ends under item 2, 4 or 5 of the table in subsection (1) before the end of the maximum interim period for the determination; and (b) the individual referred to in paragraph 35C(1)(c) who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with; and (c) the individual (the second carer) who has increased care of the child ceases to take reasonable action to participate in family dispute resolution before the end of the maximum interim period; then a further interim period for the determination begins on the day the second carer ceases to take such reasonable action. When an individual takes reasonable action to participate in family dispute resolution (3) An individual who has increased care of a child takes reasonable action to participate in family dispute resolution if: (a) the individual: (i) initiates and participates in family dispute resolution; or (ii) participates in family dispute resolution that was initiated by the individual referred to in paragraph 35C(1)(c) who has reduced care of the child; and (b) in relation to determining whether an interim period begins on the change of care day for the individual—the individual takes an action referred to in paragraph (a) within a reasonable period of that day. Determinations made before the end of a maximum interim period (4) A determination under section 35A or 35B of an individual's percentage of care for a child does not have an interim period if the determination is made under that section before the end of the maximum interim period for another determination under either of those sections of the individual's percentage of care for the child (see sections 35PA and 35QA). 15 After section 35G Insert: 35GA When an individual has increased care of a child An individual has increased care of a child if: (a) a care arrangement applies in relation to the child; and (b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and (c) the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care. 16 Subsection 35J(4) Omit ", 35D", substitute ", 35GA". 17 Section 35K (heading) Repeal the heading, substitute: 35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc. 18 Subsection 35K(1) Repeal the subsection, substitute: (1) This section applies if a determination of an individual's percentage of care for a child during a care period is made under section 35A or 35B and: (a) section 35C did not apply in relation to the individual; or (b) all of the following apply: (i) section 35C did apply in relation to the individual; (ii) the determination (the later determination) was made while an earlier determination of the individual's percentage of care for the child was suspended under subsection 35PA(2) or 35QA(2); (iii) the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 35PA(4) or 35QA(4); (iv) the later determination has not been revoked; or (c) section 35C did apply in relation to the individual but the determination made under section 35A or 35B determined a single percentage of care for the child for the purposes of subsection 35C(5); or (d) section 35G applied in relation to the individual. Note: For when section 35C does not apply, see section 35F. (1A) The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision E of this Division. 19 Section 35L Repeal the section, substitute: 35L Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual (1) This section applies if: (a) a determination of an individual's percentage of care for a child is made under section 35A or 35B; and (b) 2 percentages of care were determined for the purposes of subsection 35C(2) in relation to the individual; and (c) the determination is not suspended under subsection 35PA(2) or 35QA(2). (2) Until a revocation of the determination takes effect, or a suspension of the determination takes effect, under Subdivision E of this Division: (a) the percentage of care referred to in subsection 35C(3) applies to each day in a care period that occurs in the interim period for the determination; and (b) the percentage of care referred to in subsection 35C(4) applies to each day in a care period that does not occur in the interim period for the determination. 20 Subdivision E of Division 1 of Part 3 (heading) Repeal the heading, substitute: Subdivision E—Revocation and suspension of determination of percentage of care 21 Sections 35P to 35R Repeal the sections, substitute: 35P Determination must be revoked if there is a change to the individual's shared care percentage (1) The Secretary must revoke a determination of an individual's percentage of care (the existing percentage of care) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and (b) the Secretary is satisfied: (i) that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or (ii) that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and (c) subsection (2) applies in relation to the individual. Note: The Secretary must make another determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2). (2) This subsection applies in relation to an individual if: (a) disregarding paragraph 35F(1)(c), section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply: (i) section 35C did apply in relation to the individual; (ii) the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended; (iii) an interim period for the earlier determination does not currently apply; (iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision. Note: For when section 35C does not apply, see section 35F. (3) The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination—the day on which the interim period ends; or (b) otherwise—the day before the change of care day for the individual. 35PA Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage (1) This section applies if: (a) a determination (the earlier determination) of an individual's percentage of care (the actual percentage) for a child has been made under section 35A or 35B for the purposes of subsection 35C(4); and (b) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and (c) the Secretary is satisfied: (i) that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or (ii) that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and (d) section 35P does not apply; and (e) an interim period for the earlier determination does not currently apply; and (f) the maximum interim period for the earlier determination has not ended. Suspending the determination (2) The Secretary must suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware. Note: The Secretary must make another determination under section 35A or 35B when the earlier determination is suspended: see subsection 35A(2) or 35B(2). Lifting of suspension of determination (3) If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke: (a) the suspension of the earlier determination; and (b) any determination (the later determination) of the individual's percentage of care for the child that was made under section 35A or 35B during the suspension. A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action. Ending of maximum interim period (4) When the maximum interim period for the earlier determination ends, the Secretary must revoke: (a) the earlier determination (and any suspension of the earlier determination); and (b) any later determination that meets the following conditions: (i) the later determination was made during the suspension of the earlier determination; (ii) the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination. Note: The Secretary must make another determination under section 35A or 35b after revoking a determination under this subsection: see subsection 35A(2) or 35B(2). 35Q Secretary may revoke a determination of an individual's percentage of care (1) The Secretary may revoke a determination of an individual's percentage of care (the existing percentage of care) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and (b) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's existing percentage of care for the child; and (c) sections 35P and 35PA do not apply; and (d) subsection (2) applies in relation to the individual. Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2). (2) This subsection applies in relation to an individual if: (a) disregarding paragraph 35F(1)(b), section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply: (i) section 35C did apply in relation to the individual; (ii) the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended; (iii) an interim period for the earlier determination does not currently apply; (iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision. Note: For when section 35C does not apply, see section 35F. (3) The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination—the day on which the interim period ends; or (b) otherwise—the day before the change of care day for the individual. 35QA Suspension of determination of an individual's percentage of care before the end of the maximum interim period (1) This section applies if: (a) a determination (the earlier determination) of an individual's percentage of care (the actual percentage) for a child has been made under section 35A or 35B for the purposes of subsection 35C(4); and (b) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and (c) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's actual percentage for the child; and (d) sections 35P, 35PA and 35Q do not apply; and (e) an interim period for the earlier determination does not currently apply; and (f) the maximum interim period for the earlier determination has not ended. Suspending the determination (2) The Secretary may suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware. Note: The Secretary must make another determination under section 35A or 35B if the earlier determination is suspended: see subsection 35A(2) or 35B(2). Lifting of suspension of determination (3) If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke: (a) the suspension of the earlier determination; and (b) any determination (the later determination) of the individual's percentage of care for the child that was made under section 35A or 35B during the suspension. A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action. Ending of maximum interim period (4) When the maximum interim period for the earlier determination ends, the Secretary must revoke: (a) the earlier determination (and any suspension of the earlier determination); and (b) any later determination that meets the following conditions: (i) the later determination was made during the suspension of the earlier determination; (ii) the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination. Note: The Secretary must make another determination under section 35A or 35B after revoking a determination under this subsection: see subsection 35A(2) or 35B(2). 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period (1) The Secretary may revoke a determination of an individual's percentage of care for a child under section 35A or 35B if: (a) the determination relates to a claim for payment of family tax benefit for a past period; and (b) if section 35C applied in relation to the individual—the maximum interim period for the determination has ended. Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2). (2) If the Secretary revokes the determination, the revocation takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination—the day on which the interim period ends; or (b) otherwise—the day before the change of care day for the individual. Child Support (Assessment) Act 1989 22 Subsection 5(1) (paragraph (b) of the definition of change of care day) Repeal the paragraph, substitute: (b) if a determination of the responsible person's percentage of care for the child has been suspended under Subdivision C of Division 4 of Part 5—the first day on which the care of the child that was actually taking place ceased to correspond with the responsible person's percentage of care for the child determined for the purposes of subsection 51(4) under the determination; or (c) otherwise—the first day on which the care of the child that was actually taking place did not correspond with the responsible person's extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child). 23 Subsection 5(1) Insert: family dispute resolution has the meaning given by section 10F of the Family Law Act 1975. increased care of a child has the meaning given by section 53B. 24 Subsection 5(1) (definition of interim period) Omit "subsection 54C(2)", substitute "section 53A". 25 Subsection 5(1) Insert: maximum interim period for a determination under section 49 or 50 of a responsible person's percentage of care for a child is the period beginning on the change of care day for the responsible person and ending at: (a) for a determination relating to a court order—the later of: (i) the end of the period of 52 weeks starting on the day the court order first takes effect; or (ii) the end of the period of 26 weeks starting on the change of care day; or (b) for a determination relating to a written agreement or parenting plan—the end of the period of 14 weeks starting on the change of care day. takes reasonable action to participate in family dispute resolution has the meaning given by subsection 53A(3). 26 Paragraph 49(1)(b) Repeal the paragraph, substitute: (b) both of the following apply: (i) the determination of a responsible person's percentage of care for a child that was made under this section or section 50 is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b); (ii) the Registrar is satisfied that the responsible person has had, or is likely to have, no pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances. 27 Subsection 49(3) Omit "or 52". 28 Paragraph 50(1)(b) Repeal the paragraph, substitute: (b) both of the following apply: (i) the determination of a responsible person's percentage of care for a child that was made under section 49 or this section is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b); (ii) the Registrar is satisfied that the responsible person has had, or is likely to have, a pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances. 29 Subsection 50(4) Omit "or 52". 30 Paragraph 51(1)(d) Omit "has taken", substitute "is taking". 31 Sections 52 and 53 Repeal the sections, substitute: 53 Section 51 does not apply in certain circumstances (1) Section 51 does not apply in relation to a responsible person in relation to whom a determination is to be or has been made under section 49 or 50 if: (a) in a case where subparagraph 49(1)(a)(i) or 50(1)(a)(i) applies in relation to the determination—the day the application referred to in that subparagraph is made is after the end of the maximum interim period for the determination; or (b) in a case where subparagraph 49(1)(a)(ii) or 50(1)(a)(ii) applies in relation to the determination—the day referred to in that subparagraph is after the end of the maximum interim period for the determination; or (c) the Registrar has revoked the determination under section 54F or 54H. (2) Section 51 also does not apply in relation to a responsible person in relation to whom a determination (a later determination) has been made under section 49 or 50 if: (a) an earlier determination determined the responsible person's percentage of care for a child under that section for the purposes of subsections 51(3) and (4); and (b) the later determination is made after the end of the maximum interim period for the earlier determination; and (c) the later determination relates to the same care arrangement as the earlier determination. 53A Meaning of interim period (1) An interim period for a determination under section 49 or 50 of a responsible person's percentage of care for a child is (subject to subsection (4)) the period: (a) beginning on: (i) the responsible person's change of care day, unless subsection (2) applies; or (ii) if subsection (2) applies—the day specified in that subsection; and (b) ending: (i) as set out in the applicable item of the following table, unless subparagraph (ii), (iii) or (iv) applies; or (ii) if the person referred to in paragraph 51(1)(d) who has reduced care of the child ceases to take reasonable action to ensure that the care arrangement is complied with—on the day the person so ceases; or (iii) if a care arrangement in relation to the child ceases to apply on a day—on that day; or (iv) if a care arrangement in relation to the child begins to apply on a day—on the day before that day. Interim period Item If the following conditions are met … the interim period ends … 1 (a) the care arrangement for the child is a court order; at the end of that 52 week period. (b) the Registrar is not satisfied that special circumstances exist in relation to the child; (c) assuming table item 2 applied, the period that would apply under that item ends before the end of the period of 52 weeks starting on the day the court order first takes effect 2 (a) the care arrangement for the child is a court order; at the end of: (b) the Registrar is not satisfied that special circumstances exist in relation to the child; (a) the period of 26 weeks starting on the change of care day, unless paragraph (b) applies; or (c) table item 1 does not apply (b) the period of 14 weeks starting on the day the person who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 14 week period ends before the end of the 26 week period referred to in paragraph (a); and (ii) the person takes that reasonable action throughout that 14 week period. 3 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of the period of 14 weeks starting on the change of care day. (b) the Registrar is not satisfied that special circumstances exist in relation to the child; (c) the change of care day occurs before the end of the period of 38 weeks after the day the agreement or plan first takes effect 4 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of: (b) the Registrar is not satisfied that special circumstances exist in relation to the child; (a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (c) the change of care day occurs after the end of the period of 38 weeks, but before the end of the period of 48 weeks, starting on the day the agreement or plan first takes effect (b) the period of 4 weeks starting on the day the person who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period began at or after the end of the period of 48 weeks starting on the day the agreement or plan first takes effect; and (ii) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (iii) the person takes that reasonable action throughout that 4 week period. 5 (a) the care arrangement for the child is a written agreement or a parenting plan; at the end of: (b) the Registrar is not satisfied that special circumstances exist in relation to the child; (a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (c) the change of care day occurs after the end of 48 weeks after the agreement or plan first takes effect (b) the period of 4 weeks starting on the day the person who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (ii) the person takes that reasonable action throughout that 4 week period. 6 the Registrar is satisfied that special circumstances exist in relation to the child on the day determined by the Registrar, being a day before the day the period would otherwise end if the special circumstances did not exist in relation to the child. Beginning of later interim periods (2) If: (a) an interim period for the determination ends under item 2, 4 or 5 of the table in subsection (1) before the end of the maximum interim period for the determination; and (b) the person referred to in paragraph 51(1)(d) who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with; and (c) the person (the second carer) who has increased care of the child ceases to take reasonable action to participate in family dispute resolution before the end of the maximum interim period; then a further interim period for the determination begins on the day the second carer ceases to take such reasonable action. When a person takes reasonable action to participate in family dispute resolution (3) A person who has increased care of a child takes reasonable action to participate in family dispute resolution if: (a) the person: (i) initiates and participates in family dispute resolution; or (ii) participates in family dispute resolution that was initiated by the person referred to in paragraph 51(1)(d) who has reduced care of the child; and (b) in relation to determining whether an interim period begins on the change of care day for the person—the person takes an action referred to in paragraph (a) within a reasonable period of that day. Determinations made before the end of a maximum interim period (4) A determination under section 49 or 50 of a responsible person's percentage of care for a child does not have an interim period if the determination is made under that section before the end of the maximum interim period for another determination under either of those sections of the responsible person's percentage of care for the child (see sections 54FA and 54HA). 53B When a person has increased care of a child A person has increased care of a child if: (a) a care arrangement applies in relation to the child; and (b) the person should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and (c) the Registrar is satisfied that the actual care of the child that the person has had, or is likely to have, during the care period is more than that extent of care. 32 Subsection 54A(4) Omit "52", substitute "53B". 33 Section 54B (heading) Repeal the heading, substitute: 54B Days to which the percentage of care applies if section 51 did not apply etc. in relation to a responsible person 34 Subsection 54B(1) Repeal the subsection, substitute: (1) This section applies if a determination of a responsible person's percentage of care for a child is made under section 49 or 50 and: (a) section 51 did not apply in relation to the responsible person; or (b) all of the following apply: (i) section 51 did apply in relation to the responsible person; (ii) the determination (the later determination) was made while an earlier determination of the responsible person's percentage of care for the child was suspended under subsection 54FA(2) or 54HA(2); (iii) the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 54FA(4) or 54HA(4); (iv) the later determination has not been revoked; or (c) section 51 did apply in relation to the responsible person but the determination made under section 49 or 50 determined a single percentage of care for the child for the purposes of subsection 51(5). Note: For when section 51 does not apply, see section 53. (1A) The percentage of care applies to each day in a child support period on and from the application day until the determination is revoked, or the earlier determination ceases to be suspended, under Subdivision C of this Division. 35 Section 54C Repeal the section, substitute: 54C Days to which the percentage of care applies if 2 percentages of care apply under section 51 in relation to a responsible person (1) This section applies if: (a) a determination of a responsible person's percentage of care for a child is made under section 49 or 50; and (b) 2 percentages of care were determined for the purposes of subsection 51(2) in relation to the responsible person; and (c) the determination is not suspended under subsection 54FA(2) or 54HA(2). (2) Until the determination is revoked or suspended under Subdivision C of this Division: (a) the percentage of care referred to in subsection 51(3) applies to each day in a child support period that occurs in the interim period for the determination; and (b) the percentage of care referred to in subsection 51(4) applies to each day in a child support period that does not occur in the interim period for the determination. 36 Subdivision C of Division 4 of Part 5 (heading) Repeal the heading, substitute: Subdivision C—Revocation and suspension of determination of percentage of care 37 Section 54F Repeal the section, substitute: 54F Determination must be revoked if there is a change to the responsible person's cost percentage (1) The Registrar must revoke a determination of a responsible person's percentage of care (the existing percentage of care) for a child made under section 49 or 50 if: (a) the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person's existing percentage of care for the child; and (b) the Registrar is satisfied that the responsible person's cost percentage for the child would change if the Registrar were to determine, under section 49 or 50, another percentage to be the person's percentage of care for the child; and (c) section 54G does not apply; and (d) subsection (2) applies in relation to the individual. Note: The Registrar must make another determination under section 49 or 50 to replace the revoked determination: see paragraph 49(1)(b) or 50(1)(b). (2) This subsection applies in relation to a responsible person if: (a) disregarding paragraph 53(1)(c), section 51 did not apply in relation to the responsible person; or (b) section 51 did apply in relation to the responsible person but the maximum interim period for the determination has ended; or (c) all of the following apply: (i) section 51 did apply in relation to the responsible person; (ii) the maximum interim period for an earlier determination of the responsible person's percentage of care for the child has not ended; (iii) an interim period does not currently apply in relation to the earlier determination; (iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision. Note: For when section 51 does not apply, see section 53. (3) The revocation of the determination takes effect at the end of: (a) if the Registrar or Secretary is notified, or otherwise becomes aware, of the matter referred to in paragraph (1)(a) within 28 days after the change of care day for the responsible person—the day before the change of care day; or (b) otherwise—the day before the Registrar or Secretary is notified, or otherwise becomes aware, of that matter. 54FA Suspension of determination before the end of the maximum interim period if there is a change to the responsible person's cost percentage (1) This section applies if: (a) a determination (the earlier determination) of a responsible person's percentage of care (the actual percentage) for a child has been made under section 49 or 50 for the purposes of subsection 51(4); and (b) the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person's actual percentage for the child; and (c) the Registrar is satisfied that the responsible person's cost percentage for the child would change if the Registrar were to determine, under section 49 or 50, another percentage to be the person's percentage of care for the child; and (d) sections 54F and 54G do not apply; and (e) an interim period for the earlier determination does not currently apply; and (f) the maximum interim period for the earlier determination has not ended. Suspending the determination (2) The Registrar must suspend the earlier determination. The suspension takes effect at the end of the day before the Registrar or Secretary is so notified or otherwise becomes aware. Note: The Registrar must make another determination under section 49 or 50 when the earlier determination is suspended: see paragraph 49(1)(b) or 50(1)(b). Lifting of suspension of determination (3) If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the person who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Registrar must revoke: (a) the suspension of the earlier determination; and (b) any determination (the later determination) of the person's percentage of care for the child that was made under section 49 or 50 during the suspension. A revocation under this subsection takes effect at the end of the day before the person ceases to take that reasonable action. Ending of maximum interim period (4) When the maximum interim period for the earlier determination ends, the Registrar must revoke: (a) the earlier determination (and any suspension of the earlier determination); and (b) any later determination that meets the following conditions: (i) the later determination was made during the suspension of the earlier determination; (ii) the Registrar is satisfied that the care of the child that is actually taking place does not correspond with the responsible person's percentage of care for the child determined under the later determination. Note: The Registrar must make another determination under section 49 or 50 after revoking a determination under this subsection: see paragraph 49(1)(b) or 50(1)(b). 38 Section 54H Repeal the section, substitute: 54H Registrar may revoke a determination of a responsible person's percentage of care (1) The Registrar may revoke a determination of a responsible person's percentage of care (the existing percentage of care) for a child made under section 49 or 50 if: (a) the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person's existing percentage of care for the child; and (b) the Registrar is satisfied that, if the Registrar were to determine, under section 49 or 50, another percentage to be the responsible person's percentage of care for the child, the other percentage would not be the same as the person's existing percentage of care for the child; and (c) sections 54F, 54FA and 54G do not apply; and (d) subsection (2) applies in relation to the individual. Note: The Registrar must make another determination under section 49 or 50 to replace the revoked determination: see paragraph 49(1)(b) or 50(1)(b). (2) This subsection applies in relation to a responsible person if: (a) disregarding paragraph 53(1)(c), section 51 did not apply in relation to the responsible person; or (b) section 51 did apply in relation to the responsible person but the maximum interim period for the determination has ended; or (c) all of the following apply: (i) section 51 did apply in relation to the responsible person; (ii) the maximum interim period for an earlier determination of the responsible person's percentage of care for the child has not ended; (iii) an interim period for the earlier determination does not currently apply; (iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision. Note: For when section 51 does not apply, see section 53. (3) The revocation of the determination takes effect at the end of: (a) if the Registrar or Secretary is notified, or otherwise becomes aware, of the matter referred to in paragraph (1)(a) within 28 days after the change of care day for the responsible person—the day before the change of care day; or (b) otherwise—the day before the Registrar or Secretary is notified, or otherwise becomes aware, of that matter. 54HA Suspension of determination of a responsible person's percentage of care before the end of the maximum interim period (1) This section applies if: (a) a determination (the earlier determination) of a responsible person's percentage of care (the actual percentage) for a child has been made under section 49 or 50 for the purposes of subsection 51(4); and (b) the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person's actual percentage for the child; and (c) the Registrar is satisfied that, if the Registrar were to determine, under section 49 or 50, another percentage to be the responsible person's percentage of care for the child, the other percentage would not be the same as the person's actual percentage for the child; and (d) sections 54F, 54FA, 54G and 54H do not apply; and (e) an interim period for the earlier determination does not currently apply; and (f) the maximum interim period for the earlier determination has not ended. Suspending the determination (2) The Registrar may suspend the earlier determination. The suspension takes effect at the end of the day before the Registrar or Secretary is so notified or otherwise becomes aware. Note: The Registrar must make another determination under section 49 or 50 if the earlier determination is suspended: see paragraph 49(1)(b) or 50(1)(b). Lifting of suspension of determination (3) If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the person who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Registrar must revoke: (a) the suspension of the earlier determination; and (b) any determination (the later determination) of the person's percentage of care for the child that was made under section 49 or 50 during the suspension. A revocation under this subsection takes effect at the end of the day before the person ceases to take that reasonable action. Ending of maximum interim period (4) When the maximum interim period for the earlier determination ends, the Registrar must revoke: (a) the earlier determination (and any suspension of the earlier determination); and (b) any later determination that meets the following conditions: (i) the later determination was made during the suspension of the earlier determination; (ii) the Registrar is satisfied that the care of the child that is actually taking place does not correspond with the responsible person's percentage of care for the child determined under the later determination. Note: The Registrar must make another determination under section 49 or 50 after revoking a determination under this subsection: see paragraph 49(1)(b) or 50(1)(b). 39 Application of amendments The amendments of the A New Tax System (Family Assistance) Act 1999 and the Child Support (Assessment) Act 1989 made by this Part apply in relation to any change of care day that occurs on or after the day this item commences. Part 2—Amended tax assessments Child Support (Assessment) Act 1989 40 Subsection 56(2) Repeal