Commonwealth: Social Services and Other Legislation Amendment Act 2014 (Cth)

Social Services and Other Legislation Amendment Act 2014 No. 14, 2014 Compilation No. 1 Compilation date: 1 July 2021 Includes amendments up to: Act No. 53, 2021 Registered: 24 August 2021 About this compilation This compilation This is a compilation of the Social Services and Other Legislation Amendment Act 2014 that shows the text of the law as amended and in force on 1 July 2021 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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 Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Encouraging responsible gambling Part 1—Amendments National Gambling Reform Act 2012 Part 2—Repeal of Acts National Gambling Reform (Related Matters) Act (No. 1) 2012 National Gambling Reform (Related Matters) Act (No. 2) 2012 Schedule 2—Continuing income management as part of Cape York welfare reform Social Security (Administration) Act 1999 Schedule 3—Family tax benefit and eligibility rules A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Schedule 4—Period of Australian working life residence Social Security Act 1991 Social Security (International Agreements) Act 1999 Schedule 8—Pension bonus scheme Social Security Act 1991 Veterans' Entitlements Act 1986 Schedule 9—Indexation A New Tax System (Family Assistance) Act 1999 Paid Parental Leave Act 2010 Schedule 10—Reduction of period for temporary absence from Australia A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Paid Parental Leave Act 2010 Schedule 11—Extending the deeming rules to account‑based income streams Part 1—Amendments Social Security Act 1991 Veterans' Entitlements Act 1986 Part 2—Application provisions Schedule 12—Other amendments Part 1—Repayment of financial supplement through taxation system Division 1—Amendments Social Security Act 1991 Student Assistance Act 1973 Division 2—Application provision Part 2—Time periods and FTB reconciliation conditions A New Tax System (Family Assistance) (Administration) Act 1999 Part 3—Protection of amounts under National Disability Insurance Scheme National Disability Insurance Scheme Act 2013 Part 4—Use of tax file numbers A New Tax System (Family Assistance) (Administration) Act 1999 Part 5—Child support amendments Child Support (Assessment) Act 1989 Child Support (Registration and Collection) Act 1988 Part 6—Other amendments A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to amend the law relating to family assistance, social security, veterans' entitlements, paid parental leave, child support, gambling and the National Disability Insurance Scheme, and for related purposes 1 Short title This Act may be cited as the Social Services and Other Legislation Amendment Act 2014. 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 Provision(s) 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. 31 March 2014 2. Schedule 1 The day this Act receives the Royal Assent. 31 March 2014 3. Schedule 2 The 28th day after this Act receives the Royal Assent. 28 April 2014 3A. Schedule 3 1 May 2014. 1 May 2014 3B. Schedule 4 1 July 2014. 1 July 2014 5. Schedule 8 1 July 2014. 1 July 2014 5A. Schedule 9 The day this Act receives the Royal Assent. 31 March 2014 6. Schedule 10 1 July 2014. 1 July 2014 7. Schedule 11 1 January 2015. 1 January 2015 8. Schedule 12, Parts 1 to 4 The day after this Act receives the Royal Assent. 1 April 2014 9. Schedule 12, Part 5 The seventh day after this Act receives the Royal Assent. 7 April 2014 10. Schedule 12, Part 6 Immediately after the commencement of Parts 1 and 2 of Schedule 2A to the Family Assistance and Other Legislation Amendment Act 2013. 1 March 2014 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 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Encouraging responsible gambling Part 1—Amendments National Gambling Reform Act 2012 1 Title Repeal the title, substitute: An Act in relation to measures to encourage responsible gambling, and for related purposes 2 Chapter 1 (heading) Repeal the heading. 3 Section 1 Omit "National Gambling Reform", substitute "Gambling Measures". 4 Section 2 (note) Repeal the note. 5 Section 3 Repeal the section. 6 Section 4 Repeal the section, substitute: 4 Object of this Act The object of this Act is to recognise the Commonwealth's commitment to the development and implementation of measures to encourage responsible gambling by all gamblers, including voluntary pre‑commitment on gaming machines. 7 Section 5 Repeal the section, substitute: 5 Definitions In this Act: Australian Institute of Family Studies means the Australian Institute of Family Studies established by Part XIVA of the Family Law Act 1975. Director of the Australian Institute of Family Studies means the Director within the meaning of section 114A of the Family Law Act 1975. gaming machine has the meaning given by section 6. 8 Subsection 6(1) Omit "(1)". 9 Subsections 6(2) to (4) Repeal the subsections. 10 Sections 7 to 12 Repeal the sections. 11 Part 2 of Chapter 1 Repeal the Part. 12 Chapter 2 Repeal the Chapter, substitute: Part 2—Encouraging responsible gambling 19 Encouraging responsible gambling (1) The Commonwealth recognises the importance of meaningful measures to encourage responsible gambling. (2) The Commonwealth supports voluntary pre‑commitment on gaming machines. (3) Voluntary pre‑commitment allows a player of a gaming machine to set a limit on the amount that the player is prepared to lose from playing gaming machines, and helps the player keep to the limit. The player chooses whether to set a limit. 20 Developing and implementing voluntary pre‑commitment measure (1) The Commonwealth will work with Governments of the States and Territories, the gaming industry, academics and the community sector: (a) to develop and implement a voluntary pre‑commitment scheme on gaming machines; and (b) to develop a realistic timetable for implementing this measure. (2) The Commonwealth will work with Governments of the States and Territories and the gaming industry: (a) to ensure that all gaming machines are capable of supporting a venue‑based voluntary pre‑commitment scheme; and (aa) to ensure that a venue‑based voluntary pre‑commitment scheme operating in a State or Territory is capable of connecting to a State or Territory wide voluntary pre‑commitment scheme that operates within the State or Territory; and (b) to develop a realistic timetable for implementing these capabilities. 21 Administration of voluntary pre‑commitment measure The Commonwealth will work with Governments of the States and Territories on the most appropriate way of administering the voluntary pre‑commitment measure referred to in subsection 20(1). 13 Chapters 3 to 8 Repeal the Chapters. 14 Chapter 9 (heading) Repeal the heading. 15 Part 1 of Chapter 9 Repeal the Part. 16 Part 2 of Chapter 9 (heading) Repeal the heading, substitute: Part 3—Research and other provisions 17 Division 1 of Part 2 of Chapter 9 (heading) Repeal the heading. 18 Sections 193 to 195 Repeal the sections. 19 Subsection 196(2) Repeal the subsection. 20 Division 2 of Part 2 of Chapter 9 (heading) Repeal the heading. 21 Sections 198 to 200 Repeal the sections, substitute: 198 Act does not create legally enforceable obligations etc. This Act (other than sections 196 and 197) does not create rights or duties that are legally enforceable in judicial or other proceedings. 22 Subsection 201(1) Omit "(1)". 23 Subsection 201(2) Repeal the subsection. Part 2—Repeal of Acts National Gambling Reform (Related Matters) Act (No. 1) 2012 24 The whole of the Act Repeal the Act. National Gambling Reform (Related Matters) Act (No. 2) 2012 25 The whole of the Act Repeal the Act. Schedule 2—Continuing income management as part of Cape York welfare reform Social Security (Administration) Act 1999 1 Paragraphs 123UF(1)(g) and (2)(h) Omit "1 January 2014", substitute "1 January 2016". Schedule 3—Family tax benefit and eligibility rules A New Tax System (Family Assistance) Act 1999 1 Subsection 3(1) (definition of exempt from the FTB activity test) Repeal the definition. 2 Subsection 3(1) (definition of satisfies the FTB activity test) Repeal the definition. 3 Section 17B Repeal the section. 4 Paragraph 22(3)(e) Repeal the paragraph, substitute: (e) the individual is a senior secondary school child. 5 Subsection 22A(1) Omit "(1)". 6 Subsection 22A(1) (cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:") Repeal the cell, substitute: the adult is the individual's partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives. 7 Subsection 22A(1) (paragraph (a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:") Repeal the paragraph. 8 Subsections 22A(1A) and (2) Repeal the subsections. 9 Subparagraph 22B(1)(b)(ii) Repeal the subparagraph, substitute: (ii) subsection (2) applies in relation to the individual. 10 Subsection 22B(2) Repeal the subsection, substitute: Exemption from full‑time study requirement (2) This subsection applies in relation to the individual if: (a) there is no locally accessible approved course of education or study (including any such course available by distance education); or (b) where there is such a course: (i) there is no place available on the course for the individual; or (ii) the individual is not qualified to undertake the course; or (iii) the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or (c) in the Secretary's opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study. Determination of full‑time study hours (2A) For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual's circumstances, the Secretary may determine that the normal amount of full‑time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course. 11 Before subsection 22B(3) Insert: Continued status of senior secondary school child 12 Before subsection 22B(4) Insert: Interpretation 13 Paragraph 31(3)(a) Omit "18 and was a senior secondary school child", substitute "16". 14 Paragraphs 31(3)(b) and (c) Repeal the paragraphs, substitute: (b) if the child had not turned 16 when the child died—any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died. 15 Subparagraphs 34(1)(a)(ii) and (iii) Repeal the subparagraphs, substitute: (ii) has turned 16 and is a senior secondary school child; and 16 Subsection 35(1) (table item 1) Repeal the item. 17 Subsection 35(1) (cell at table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:") Repeal the cell, substitute: the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme. 18 Subsections 35(2A) and (3) Repeal the subsections. 19 Paragraph 57GE(3)(a) Omit "18 and was a senior secondary school child", substitute "16". 20 Paragraphs 57GE(3)(b) and (c) Repeal the paragraphs, substitute: (b) if the child had not turned 16 when the child died—any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died. 21 Paragraph 65(2)(a) Omit "18 and was a senior secondary school child", substitute "16". 22 Paragraphs 65(2)(b) and (c) Repeal the paragraphs, substitute: (b) where the child had not turned 16 when the child died—the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died. 23 Clause 7 of Schedule 1 (table item 2) Omit ", but is under 16,". 24 Clause 7 of Schedule 1 (table items 3 and 4) Repeal the items. 25 Subclause 38AA(1) of Schedule 1 (table item 2) Omit ", but is under 16,". 26 Subclause 38AA(1) of Schedule 1 (table items 3 and 4) Repeal the items. 27 Subclause 38B(3) of Schedule 1 Repeal the subclause, substitute: (3) A regular care child of an individual is a rent assistance child of the individual if the regular care child is not an absent overseas regular care child. 28 Clause 2 of Schedule 4 (table item 14A) Repeal the item. 29 Subclause 3(1) of Schedule 4 (table item 14A) Repeal the item. 30 Subclause 3(4) of Schedule 4 Repeal the subclause. A New Tax System (Family Assistance) (Administration) Act 1999 31 Subsection 29(2B) Omit "satisfies or is exempt from the FTB activity test", substitute "is a senior secondary school child". 32 Paragraph 32J(1)(b) Omit "(other than an FTB child, or regular care child, of the first individual)". 33 Sections 32K and 32L Repeal the sections. 34 Subparagraph 32P(1)(c)(ii) Omit "period; and", substitute "period.". 35 Paragraph 32P(1)(d) Repeal the paragraph. 36 Application and saving provisions (1) The amendments made by items 3 to 18 and 21 to 27 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 May 2014. (2) The amendments made by items 3 to 12 and 19 and 20 apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 May 2014. (3) The amendments made by items 3 to 12 apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 May 2014. (4) The amendments made by items 3 to 12 apply for the purposes of working out qualification for a double orphan pension under Part 2.20 of the Social Security Act 1991 for a day that is on or after 1 May 2014. (5) Despite the amendment made by item 31, subsection 29(2B) of the A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to a day occurring before 1 May 2014. (6) Despite the amendments made by items 32 to 35, sections 32J, 32K, 32L and 32P of the A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before the commencement of those items, continue to apply on and after that commencement in relation to a same‑rate benefit period to the extent that it occurs before 1 May 2014. Schedule 4—Period of Australian working life residence Social Security Act 1991 1 Subpoint 1221‑C1 (heading) Repeal the heading, substitute: Residence factor (period of Australian working life residence 35 years or more) 2 Subpoint 1221‑C1 Omit "300 months (25 years)", substitute "420 months (35 years)". 3 Subpoint 1221‑C2 (heading) Repeal the heading, substitute: Residence factor (period of Australian working life residence under 35 years) 4 Subpoint 1221‑C2 Omit "300 months (25 years)", substitute "420 months (35 years)". 5 Subpoint 1221‑C2 (formula) Repeal the formula, substitute: 6 Application of amendments (1) Subject to this item, the amendments made by items 1 to 5 apply in relation to periods of absence from Australia starting on or after 1 July 2014. Presence in Australia immediately before 1 July 2014 (2) If: (a) immediately before 1 July 2014 a person was receiving a pension referred to in section 1220A, 1220B or 1221 of the Social Security Act 1991; and (b) immediately before 1 July 2014 the person was in Australia but was not residing in Australia; and (c) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on 1 July 2014; and (d) on the departure day the person is receiving that pension; then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person's period of absence from Australia starting on the departure day. (3) If: (a) because of subitem (2), the amendments made by items 1 to 5 did not apply in relation to the person's period of absence from Australia starting on the departure day; and (b) after the departure day the person returns to Australia; and (c) immediately before returning to Australia the person is receiving that pension; and (d) the person leaves Australia on a day (the relevant day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and (e) on the relevant day the person is receiving that pension; then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person's period of absence from Australia starting on the relevant day. Presence outside Australia immediately before 1 July 2014 (4) If: (a) immediately before 1 July 2014 a person was outside Australia and was receiving a pension referred to in section 1220A, 1220B or 1221 of the Social Security Act 1991; and (b) on or after 1 July 2014 the person returns to Australia; and (c) immediately before returning to Australia the person is receiving that pension; and (d) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and (e) on the departure day the person is receiving that pension; then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person's period of absence from Australia starting on the departure day. General rule (5) If none of subitems (2) to (4) have the effect that the amendments made by items 1 to 5 do not apply in relation to a person's period of absence from Australia starting on or after 1 July 2014, then, despite subitems (2) to (4), the amendments made by items 1 to 5 apply in relation to any other period of absence from Australia of the person starting on or after that day. Portability extension (6) If: (a) in relation to a person referred to in subitem (3) or (4), the Secretary is satisfied that the person's return to Australia is temporary; and (b) the Secretary is satisfied that the person is unable to leave Australia before the end of the 26 weeks mentioned in paragraph (3)(d) or (4)(d) because of an event referred to in subitem (7); the Secretary may, in relation to the person, determine that a reference to 26 weeks in paragraph (3)(d) or (4)(d) is taken to be a reference to another number of weeks. (7) The events are the following: (a) a serious accident involving the person or a family member of the person; (b) a serious illness of the person or a family member of the person; (c) the hospitalisation of the person or a family member of the person; (d) the death of a family member of the person; (e) the person's involvement in custody proceedings in Australia; (f) a legal requirement for the person to remain in Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person); (g) robbery or serious crime committed against the person or a family member of the person; (h) a natural disaster in Australia; (i) a public health crisis affecting Australia or the country to which the person intends to return to or both. (8) The Secretary must not make a determination under subitem (6) unless the event occurred or began during the period of return to Australia. (9) If the Secretary determines another number (the new number) of weeks under subitem (6), then, immediately after that determination is made, a reference to a number of weeks in paragraph (3)(d) or (4)(d), and each reference to a number of weeks in subitem (6), is taken to be a reference to that new number. (10) Subitems (6) to (8) apply in relation to the following: (a) a period of return to Australia starting on or after the commencement of those subitems; (b) a period of return to Australia starting before that commencement, where the person is in Australia immediately before that commencement and where: (i) the 26 weeks mentioned in paragraph (3)(d) or (4)(d) of this item had not ended immediately before that commencement; or (ii) under subsection 1221A(1) of the Social Security Act 1991, as in force before 1 July 2021, the Secretary had determined another number of weeks with the result that the period referred to in paragraph (3)(d) or (4)(d) of this item ended at the end of 30 June 2021. (11) If subitems (6) to (8) apply in relation to a period of return because of the operation of subparagraph (10)(b)(ii) of this item, then, at the commencement of this subitem, a reference to 26 weeks in paragraph (3)(d) or (4)(d) of this item, and each reference to 26 weeks in subitem (6), is taken to be a reference to that other number of weeks. Social Security (International Agreements) Act 1999 7 Section 16 Omit "to 22", substitute "and 21". 8 Sections 18, 19, 20 and 22 Repeal the sections. 9 Section 23 (heading) Repeal the heading, substitute: 23 Residence factor: Australian working life residence of 35 years or more 10 Section 23 Omit "300 months (25 years)", substitute "420 months (35 years)". 11 Section 24 (heading) Repeal the heading, substitute: 24 Residence factor: Australian working life residence of less than 35 years 12 Section 24 Omit "300 months (25 years)", substitute "420 months (35 years)". 13 Section 24 (formula) Repeal the formula, substitute: 14 Application of amendments Periods of absence from Australia (1) Subject to this item, the amendments made by items 7 to 13 apply in relation to periods of absence from Australia starting on or after 1 July 2014. (2) If: (a) immediately before 1 July 2014 a person was receiving a social security payment under a scheduled international social security agreement; and (b) immediately before 1 July 2014 the person was in Australia but was not residing in Australia; and (c) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on 1 July 2014; and (d) on the departure day the person is receiving that payment; then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person's period of absence from Australia starting on the departure day. (3) If: (a) because of subitem (2), the amendments made by items 7 to 13 did not apply in relation to the person's period of absence from Australia starting on the departure day; and (b) after the departure day the person returns to Australia; and (c) immediately before returning to Australia the person is receiving that payment; and (d) the person leaves Australia on a day (the relevant day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and (e) on the relevant day the person is receiving that payment; then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person's period of absence from Australia starting on the relevant day. (4) If: (a) immediately before 1 July 2014 a person was outside Australia and was receiving a social security payment under a scheduled international social security agreement at a rate worked out under Part 3 of the Social Security (International Agreements) Act 1999; and (b) on or after 1 July 2014 the person returns to Australia; and (c) immediately before returning to Australia the person is receiving that payment at that rate; and (d) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and (e) on the departure day the person is receiving that payment (regardless of how the rate of that payment is being worked out); then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person's period of absence from Australia starting on the departure day. (5) If none of subitems (2) to (4) have the effect that the amendments made by items 7 to 13 do not apply in relation to a person's period of absence from Australia starting on or after 1 July 2014, then, despite subitems (2) to (4), the amendments made by items 7 to 13 apply in relation to any other period of absence from Australia of the person starting on or after that day. Existing recipients of wife pension or carer payment (6) If: (a) immediately before 1 July 2014 a person was receiving a wife pension or a carer payment under a scheduled international social security agreement; and (b) immediately before 1 July 2014 the person's period of Australian working life residence exceeded the period of Australian working life residence of: (i) if the person was receiving a wife pension—the person's partner; or (ii) if the person was receiving a carer payment—the person for whom the person was providing care; then the amendments made by items 7 and 8 apply in relation to working out the rate of that wife pension or carer payment on or after 1 July 2014. New recipients of social security payments (7) If: (a) a person is outside Australia on or after 1 July 2014 (regardless of when the absence began); and (b) the person's start day, in relation to a social security payment under a scheduled international social security agreement, is on or after 1 July 2014; then the amendments made by items 7 to 13 apply in relation to working out the rate of that payment. Portability extension (8) If: (a) in relation to a person referred to in subitem (3) or (4), the Secretary is satisfied that the person's return to Australia is temporary; and (b) the Secretary is satisfied that the person is unable to leave Australia before the end of the 26 weeks mentioned in paragraph (3)(d) or (4)(d) because of an event referred to in subitem (9); the Secretary may, in relation to the person, determine that a reference to 26 weeks in paragraph (3)(d) or (4)(d) is taken to be a reference to another number of weeks. (9) The events are the following: (a) a serious accident involving the person or a family member of the person; (b) a serious illness of the person or a family member of the person; (c) the hospitalisation of the person or a family member of the person; (d) the death of a family member of the person; (e) the person's involvement in custody proceedings in Australia; (f) a legal requirement for the person to remain in Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person); (g) robbery or serious crime committed against the person or a family member of the person; (h) a natural disaster in Australia; (i) a public health crisis affecting Australia or the country to which the person intends to return to or both. (10) The Secretary must not make a determination under subitem (8) unless the event occurred or began during the period of return to Australia. (11) If the Secretary determines another number (the new number) of weeks under subitem (8), then, immediately after that determination is made, a reference to a number of weeks in paragraph (3)(d) or (4)(d), and each reference to a number of weeks in subitem (8), is taken to be a reference to that new number. (12) Subitems (8) to (10) apply in relation to the following: (a) a period of return to Australia starting on or after the commencement of those subitems; (b) a period of return to Australia starting before that commencement, where the person is in Australia immediately before that commencement and where: (i) the 26 weeks mentioned in paragraph (3)(d) or (4)(d) of this item had not ended immediately before that commencement; or (ii) under subsection 1221A(1) of the Social Security Act 1991, as in force before 1 July 2021, the Secretary had determined another number of weeks with the result that the period referred to in paragraph (3)(d) or (4)(d) of this item ended at the end of 30 June 2021. (13) If subitems (8) to (10) apply in relation to a period of return because of the operation of subparagraph (12)(b)(ii) of this item, then, at the commencement of this subitem, a reference to 26 weeks in paragraph (3)(d) or (4)(d) of this item, and each reference to 26 weeks in subitem (8), is taken to be a reference to that other number of weeks. Schedule 8—Pension bonus scheme Social Security Act 1991 1 Section 92A Omit: • A person who wants to get a pension bonus must register as a member of the pension bonus scheme. substitute: • A person who wants to get a pension bonus must register as a member of the pension bonus scheme. An application for registration cannot be made on or after 1 July 2014. 2 Section 92D Before "A", insert "(1)". 3 At the end of section 92D Add: (2) However, a person cannot make an application on or after 1 July 2014. 4 Subsections 92H(1) and (2) (notes) Repeal the notes. 5 Subsections 92H(3) to (7) Repeal the subsections. 6 Saving provision Despite the amendments made by this Schedule, if: (a) before the commencement of this item, an application under section 92D of the Social Security Act 1991 was lodged; and (b) the application was lodged during an extended period referred to in subsection 92H(3) of that Act; then that subsection, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to that application. Veterans' Entitlements Act 1986 7 Section 45T Omit: • A person who wants to get a pension bonus must register as a member of the pension bonus scheme. substitute: • A person who wants to get a pension bonus must register as a member of the pension bonus scheme. An application for registration cannot be made on or after 1 July 2014. 8 Section 45TD Before "A", insert "(1)". 9 At the end of section 45TD Add: (2) However, a person cannot make an application on or after 1 July 2014. 10 Subsections 45TH(1) and (2) (notes) Repeal the notes. 11 Subsections 45TH(3) to (7) Repeal the subsections. 12 Saving provision Despite the amendments made by this Schedule, if: (a) before the commencement of this item, an application under section 45TD of the Veterans' Entitlements Act 1986 was lodged; and (b) the application was lodged during an extended period referred to in subsection 45TH(3) of that Act; then that subsection, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to that application. Schedule 9—Indexation A New Tax System (Family Assistance) Act 1999 6 Subclause 3(7) of Schedule 4 (heading) Repeal the heading, substitute: No indexation of certain income limits for certain years 7 Subclause 3(7) of Schedule 4 Omit "and 1 July 2013", substitute ", 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016". 8 Subclause 3(8) of Schedule 4 (heading) Repeal the heading, substitute: No indexation of FTB gross supplement amount (A) and (B) for certain years 9 Subclause 3(8) of Schedule 4 Omit "and 1 July 2013", substitute ", 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016". Paid Parental Leave Act 2010 11 Section 30 Omit "30 June 2014", substitute "30 June 2017". 12 Paragraph 41(a) Omit "1 July 2014", substitute "1 July 2017". 13 Subsection 42(1) Omit "1 July 2014", substitute "1 July 2017". 14 Section 115CA Omit "30 June 2014", substitute "30 June 2017". Schedule 10—Reduction of period for temporary absence from Australia A New Tax System (Family Assistance) Act 1999 1 Subsection 24(1) Omit "3 years" (wherever occurring), substitute "56 weeks". 2 Paragraph 24(2)(a) Omit "3 years", substitute "56 weeks". 3 Subsection 24(4) Omit "3 years", substitute "56 weeks". 4 Paragraph 24(5)(a) Omit "3 years", substitute "56 weeks". 5 At the end of section 24 Add: Extension of 56 week period in certain circumstances (7) The Secretary may extend the 56 week period (the initial period) referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1) or (2), or the individual mentioned in subsection (4) or (5), (in each case, the person) is unable to return to Australia within the initial period because of any of the following events: (a) a serious accident involving the person or a family member of the person; (b) a serious illness of the person or a family member of the person; (c) the hospitalisation of the person or a family member of the person; (d) the death of a family member of the person; (e) the person's involvement in custody proceedings in the country in which the person is located; (f) a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person); (g) robbery or serious crime committed against the person or a family member of the person; (h) a natural disaster in the country in which the person is located; (i) political or social unrest in the country in which the person is located; (j) industrial action in the country in which the person is located; (k) a war in the country in which the person is located. (8) The Secretary must not extend the initial period under subsection (7) unless: (a) the event occurred or began during the initial period; and (b) if the event is political or social unrest, industrial action or war—the person is not willingly involved in, or willingly participating in the event. (9) The Secretary may extend the 56 week period referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or (2) or the individual mentioned in subsection (4) or (5). (10) The Secretary may extend the 56 week period referred to in subsection (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 56 week period because the individual is: (a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or (b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as: (i) a member or a special member of the Australian Federal Police; or (ii) a protective service officer within the meaning of the Australian Federal Police Act 1979. A New Tax System (Family Assistance) (Administration) Act 1999 6 Paragraph 30A(1)(c) Omit "3 years", substitute "56 weeks". 7 Paragraph 30B(1)(c) Omit "3 years", substitute "56 weeks". 8 Application provision The amendments made by items 1 to 7 apply in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014. Paid Parental Leave Act 2010 9 Paragraph 46(1)(b) Omit "3 years", substitute "56 weeks". 10 Subsection 46(2) (heading) Repeal the heading, substitute: Effect of a person's return to Australia within 56 weeks 11 Paragraph 46(2)(a) Omit "3 years", substitute "56 weeks". 12 Subsection 46(3) (heading) Repeal the heading, substitute: Effect of a person's return to Australia after 56 weeks 13 At the end of section 46 Add: Extension of 56 week period for Australian Defence Force and Australian Federal Police deployments (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is: (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or (b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as: (i) a member or a special member of the Australian Federal Police; or (ii) a protective service officer within the meaning of the Australian Federal Police Act 1979. Extension of 56 week period for events or circumstances prescribed in the PPL rules (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that: (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or (b) a circumstance prescribed by the PPL rules applies. 14 Application provision (1) The amendments made by items 9 to 13 apply in relation to a person's eligibility for parental leave pay and dad and partner pay for a child born on or after 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014. (2) The following provisions of the Paid Parental Leave Act 2010 apply in relation to this item as if this item were a provision of that Act: (a) section 275 (which deals with how that Act applies to an adopted child); (b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances); (c) section 277A (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances). Schedule 11—Extending the deeming rules to account‑based income streams Part 1—Amendments Social Security Act 1991 1 Subsection 8(1) (note 1 at the end of the definition of income) Omit "sections 1076‑1084 (deemed income from financial assets), sections 1095 to 1099DAA (income from income streams)", substitute "Division 1B of Part 3.10 (income from financial assets (including income streams (short term) and certain income streams (long term)), Division 1C of Part 3.10 (income from income streams not covered by Division 1B of Part 3.10)". 2 Subsection 8(1) (note 3 at the end of the definition of ordinary income) Omit "sections 1076‑1084 (deemed income from financial assets) and sections 1095‑1099DAA (income from income streams)", substitute "Division 1B of Part 3.10 (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 1C of Part 3.10 (income from income streams not covered by Division 1B of Part 3.10)". 3 Subsection 9(1) (at the end of paragraph (h) of the definition of financial investment) Add "or". 4 Subsection 9(1) (after paragraph (h) of the definition of financial investment) Insert: (i) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (j) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection (1EA); 5 Subsection 9(1C) (notes 4 and 5) Repeal the notes. 6 After subsection 9(1E) Insert: (1EA) The Minister may, by legislative instrument, determine requirements for the purposes of paragraph (j) of the definition of financial investment in subsection (1). 7 Point 1064‑E1 (note 2) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 8 Point 1064‑E1 (note 2) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 9 Point 1066‑E1 (note 2) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 10 Point 1066‑E1 (note 2) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 11 Point 1066A‑F1 (note 2) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 12 Point 1066A‑F1 (note 2) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 13 Point 1067G‑H1 (paragraph (c) of note 2) Omit "deemed income from financial assets (sections 1076 to 1084A)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 14 Point 1067G‑H1 (paragraph (d) of note 2) Omit "income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 15 Point 1067L‑D1 (paragraph (c) of note 2) Omit "deemed income from financial assets (sections 1076 to 1084A)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 16 Point 1067L‑D1 (paragraph (d) of note 2) Omit "income from income streams (sections 1096 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 17 Point 1068‑G1 (note 3) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 18 Point 1068‑G1 (note 3) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 19 Point 1068A‑E1 (paragraph (c) of note 2) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 20 Point 1068A‑E1 (paragraph (d) of note 2) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 21 Point 1068B‑D1 (paragraph (c) of note 3) Omit "deemed income from financial assets (sections 1076 to 1084)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)". 22 Point 1068B‑D1 (paragraph (d) of note 3) Omit "income from income streams (sections 1095 to 1099DAA)", substitute "income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)". 23 Section 1072 (note 2) Omit "sections 1076 to 1084 (deemed income from financial assets) and sections 1095 to 1099DAA (income from income streams)", substitute "Division 1B (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 1C (income from income streams not covered by Division 1B)". 24 Division 1B of Part 3.10 (heading) Repeal the heading, substitute: Division 1B—Income from financial assets (including income streams (short term) and certain income streams (long term)) 25 Division 1C of Part 3.10 (heading) Repeal the heading, substitute: Division 1C—Income from income streams not covered by Division 1B 26 Section 1097A Before "This", insert "(1)". 27 At the end of section 1097A Add: (2) However, this Subdivision does not apply to: (a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (b) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection 9(1EA) of this Act. Note 1: For treatment of an income stream mentioned in subsection (2), see Division 1B. Note 2: Part 2 of Schedule 11 to the Social Services and Other Legislation Amendment Act 2014 preserves the rules in this Subdivision for a certain kind of income stream that was being provided to a person immediately before 1 January 2015 where the person was receiving an income support payment immediately before that day provided that, since that day, that income stream has been provided to the person and the person has been continuously receiving an income support payment. 28 Paragraph 1099DAA(1)(b) Repeal the paragraph, substitute: (b) the income stream is an allocated pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; and 29 Section 1099DA Before "This", insert "(1)". 30 At the end of section 1099DA Add: (2) However, this Subdivision does not apply to: (a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (b) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection 9(1EA) of this Act. Note 1: For treatment of an income stream mentioned in subsection (2), see Division 1B. Note 2: Part 2 of Schedule 11 to the Social Services and Other Legislation Amendment Act 2014 preserves the rules in this Subdivision for a certain kind of income stream that was being provided to a person immediately before 1 January 2015 where the person was receiving an income support payment immediately before that day provided that, since that day, that income stream has been provided to the person and the person has been continuously receiving an income support payment. 31 Subsections 1099G(2) and 1099L(2) Omit "(Deemed income from financial assets)", substitute "(income from financial assets (including income streams (short term) and certain income streams (long term))". Veterans' Entitlements Act 1986 32 Subsection 5H(1) (note 1 at the end of the definition of income) Omit "sections 46D to 46L (deemed income from financial assets) and sections 46Q to 46YA (income from income streams)", substitute "Division 3 of Part IIIB (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 of Part IIIB (income from income streams not covered by Division 3 of Part IIIB)". 33 Subsection 5H(1) (note 3 at the end of the definition of ordinary income) Omit "sections 46D to 46L (deemed income from financial assets) and sections 46Q to 46YA (income from income streams)", substitute "Division 3 of Part IIIB (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 of Part IIIB (income from income streams not covered by Division 3 of Part IIIB)". 34 Subsection 5J(1) (at the end of paragraph (h) of the definition of financial investment) Add "or". 35 Subsection 5J(1) (after paragraph (h) of the definition of financial investment) Insert: (i) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (j) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection (1G); 36 Subsection 5J(1C) (notes 4 and 5) Repeal the notes. 37 After subsection 5J(1F) Insert: (1G) The Minister may, by legislative instrument, determine requirements for the purposes of paragraph (j) of the definition of financial investment in subsection (1). 38 Section 46 (note 2) Omit "sections 46D to 46L (deemed income from financial assets) and sections 46Q to 46YA (income from income streams)", substitute "Division 3 (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 (income from income streams not covered by Division 3)". 39 Division 3 of Part IIIB (heading) Repeal the heading, substitute: Division 3—Income from financial assets (including income streams (short term) and certain income streams (long term)) 40 Division 4 of Part IIIB (heading) Repeal the heading, substitute: Division 4—Income from income streams not covered by Division 3 41 Section 46SA Before "This", insert "(1)". 42 At the end of section 46SA Add: (2) However, this Subdivision does not apply to: (a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (b) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection 5J(1G) of this Act. Note 1: For treatment of an income stream mentioned in subsection (2), see Division 3. Note 2: Part 2 of Schedule 11 to the Social Services and Other Legislation Amendment Act 2014 preserves the rules in this Subdivision for a certain kind of income stream that was being provided to a person immediately before 1 January 2015 where the person was receiving an income support payment immediately before that day provided that, since that day, that income stream has been provided to the person and the person has been continuously receiving an income support payment. 43 Paragraph 46YA(1)(b) Repeal the paragraph, substitute: (b) the income stream is an allocated pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; and 44 Section 46Z Before "This", insert "(1)". 45 At the end of section 46Z Add: (2) However, this Subdivision does not apply to: (a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or (b) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection 5J(1G) of this Act. Note 1: For treatment of an income stream mentioned in subsection (2), see Division 3. Note 2: Part 2 of Schedule 11 to the Social Services and Other Legislation Amendment Act 2014 preserves the rules in this Subdivision for a certain kind of income stream that was being provided to a person immediately before 1 January 2015 where the person was receiving an income support payment immediately before that day provided that, since that day, that income stream has been provided to the person and the person has been continuously receiving an income support payment. 46 Point SCH6‑E2 of Schedule 6 (paragraph (c) of note 2) Omit "deemed income from financial assets (sections 46D to 46M)", substitute "income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 3 of Part IIIB)". 47 Point SCH6‑E2 of Schedule 6 (paragraph (d) of note 2) Omit "income from income streams (sections 46Q to 46YA)", substitute "income from income streams not covered by Division 3 of Part IIIB (Division 4 of Part IIIB)". Part 2—Application provisions 48 Application provisions (1) The amendments made by Part 1 apply in relation to working out the ordinary income of a person in relation to days occurring on or after 1 January 2015. (2) However, if: (a) a person was receiving an income support payment immediately before 1 January 2015; and (b) either: (i) an asset‑tested income stream (long term), that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994, was being provided to the person immediately before 1 January 2015; or (ii) an asset‑tested income stream (long term), that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the standards determined in an instrument under subparagraph 1099DAA(1)(b)(ii) of the Social Security Act 1991, was being provided to the person immediately before 1 January 2015; and (c) since the start of that day: (i) the person has been continuously receiving an income support payment; and (ii) that asset‑tested income stream (long term) has been provided to the person; then the amendments made by Part 1 do not apply in relation to the person (the primary beneficiary) and that asset‑tested income stream (long term). (3) If: (a) while the amendments made by Part 1 do not apply in relation to the primary beneficiary because of subitem (2), the primary beneficiary dies; and (b) that asset‑tested income stream (long term) reverts to a reversionary beneficiary on the primary beneficiary's death; and (c) at the time of that reversion the reversionary beneficiary is receiving an income support payment; and (d) since the time of that reversion: (i) the reversionary beneficiary has been continuously receiving an income support payment; and (ii) that asset‑tested income stream (long term) has been provided to the reversionary beneficiary; then the amendments made by Part 1 do not apply in relation to the reversionary beneficiary and that asset‑tested income stream (long term). (4) In this item: income support payment has the meaning given by subsection 23(1) of the Social Security Act 1991. Schedule 12—Other amendments Part 1—Repayment of financial supplement through taxation system Division 1—Amendments Social Security Act 1991 1 At the end of Division 1 of Part 2B.3 of Chapter 2B Add: 1061ZZENA Extent of Commissioner of Taxation's general administration of this Part The Commissioner of Taxation has the general administration of this Part to the following extent: (a) Divisions 2 and 4; (b) Division 5, except section 1061ZZFE; (c) Divisions 6 to 8; (d) section 1061ZZFO. Note: One effect of this is that this Part is to that extent a taxation law for the purposes of the Taxation Administration Act 1953. 2 Section 1061ZZFGC Repeal the section. 3 Subsection 1061ZZFJ(1) Omit "written application", substitute "application in the approved form". 4 At the end of section 1061ZZFJ Add: (4) In this section: approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. 5 Subsection 1061ZZFK(1) Omit "written application", substitute "application in the approved form". 6 At the end of section 1061ZZFK Add: (3) In this section: approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. Student Assistance Act 1973 7 Section 5B After "subject to", insert "section 12ZEA and to". 8 At the end of section 5B Add: Note: Section 12ZEA provides that the Commissioner has the general administration of Division 6 of Part 4A, to the extent that the Division relates to the Commissioner. 9 After section 12ZE Insert: 12ZEA Extent of Commissioner's general administration of this Division The Commissioner has the general administration of this Division, to the extent that it relates to the Commissioner. Note: One effect of this is that this Division is to that extent a taxation law for the purposes of the Taxation Administration Act 1953. 10 Section 12ZNC Repeal the section. 11 Subsections 12ZP(1) and (2) Omit "written application", substitute "application in the approved form". 12 At the end of section 12ZP Add: (4) In this section: approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. 13 Subsection 12ZU(6) After "or any", insert "other". Division 2—Application provision 14 Application provision The amendments made by items 3, 5 and 11 apply in relation to applications made on or after the commencement of those items. Part 2—Time periods and FTB reconciliation conditions A New Tax System (Family Assistance) (Administration) Act 1999 15 Subsection 10(2) (heading) Repeal the heading, substitute: Claim must relate to one income year and be made within a certain period 16 Sections 32C to 32H Repeal the sections, substitute: 32C Relevant reconciliation time—first individual must lodge tax return (1) This section applies to the first individual for a same‑rate benefit period if: (a) the first individual is or was required to lodge an income tax return for the relevant income year; and (b) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same‑rate benefit period. (2) Disregard paragraph (1)(b) if the first individual was a member of a couple at any time during the same‑rate benefit period. (3) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of: (a) the first income year after the relevant income year; or (b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year. (4) The further period under paragraph (3)(b) must end no later than the end of the second income year after the relevant income year. 32D Relevant reconciliation time—no separation of couple and partner must lodge tax return (1) This section applies to the first individual for a same‑rate benefit period if: (a) the first individual was a member of a couple throughout that period; and (b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and (c) the first individual continues to be a member of the couple until 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 partner from lodging the return before the end of that first income year. (2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year, so long as the partner's income tax return for the relevant income year was lodged before the end of: (a) the first income year after the relevant income year; or (b) such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii). (3) The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year. 32E Relevant reconcili