Taxation (Parental Tax Credit) Act 1999

1: Short Title
This Act may be cited as the Taxation (Parental Tax Credit) Act 1999.
2: Application
This Act applies on and after 1 October 1999.
1: Amendments to
Income Tax Act 1994 Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
3: Income Tax Act 1994 Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
4: New heading and section replaced
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
5: New Subpart heading
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
6: New section inserted
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
7: Sections replaced
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
8: Credit of tax by instalments
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
9: Rates for interim instalments for period ending on or after 1 July 1998
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
10: Chief executive to deliver credit of tax
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
11: Refund of excess tax
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
12: Definitions
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
13: Consequential amendments
Part 1 repealed 1 April 2005 YA 2 Income Tax Act 2004
2: Amendments to Tax Administration Act 1994
14: Tax Administration Act 1994
This Part amends the Tax Administration Act 1994
15: Interpretation
In section 3 family tax credit
16: Annual income tax returns not required
Section 33A(1)(f)
f: Or the spouse of the person, is not paid by the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 section KD 2 of the Income Tax Act 1994 .
17: Annual returns by persons who receive Part KD credit
Section 41
41:
1: If a person is eligible to receive a credit of tax under Part KD of the Income Tax Act 1994
2: A person’s application must be signed and provide the information the Commissioner requires.
3: Subsection (4)
a: For the whole of part of the income year the person is issued with a family certificate of entitlement under Part KD of the Income Tax Act 1994
b: After the end of the income year, the person applies to the Commissioner for a Part KD credit or a family tax credit for that income year.
4: A person must furnish a return to the Commissioner for the income year, whether or not the person derived gross income in the income year, together with—
a: The details of every Part KD credit paid to the person in the income year; and
b: Such other details as may be prescribed or required by the Commissioner.
5: The provisions of this Act, so far as they are applicable and with any necessary modifications, apply to every return furnished or required to be furnished under subsection (4) section 33
18: Accident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation
1: In section 46A(1) 46A(3) independent family tax credit child tax credit
2: In section 46A(5) independent family tax credit Child tax credit section OB 1 of the Income Tax Act 1994 .
19: Disclosure of information for purposes of entitlement card
In section 83(2) family tax credit Part KD credit
20: Disclosure of information for family support double payment identification
1: In section 84(1)(a) 84(4) family tax credit Part KD credit
2: In section 84(6) beneficiary information Part KD credit section OB 1 of the Income Tax Act 1994 .
21: Power to make interim payments of Part KD credit
Section 225A
225A:
1: The Governor-General may from time to time, by Order in Council—
a: Specify a class of persons being paid an income-tested benefit to whom the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 section KD 6(1)(b) of the Income Tax Act 1994
b: Appoint a date on which the chief executive of that department may start making payments under section KD 6(1)(b) of the Income Tax Act 1994
2: An Order in Council made under subsection (1)
a: Provide that the chief executive of that department may make payments, or must stop making payments, under section KD 6(1)(b) of the Income Tax Act 1994
b: Specify a class of persons being paid an income-tested benefit to whom the chief executive of that department may make payments, or must stop making payments, under section KD 6(1)(b) of the Income Tax Act 1994
i: The type of income-tested benefit received by the person:
ii: The amount of the income-tested benefit received by the person:
iii: The amount of the Part KD credit to which the person may be entitled, as determined by the chief executive of that department:
iv: Any amount used or calculated by the chief executive of that department in determining the amount of the Part KD credit to which a person may be entitled.
3: Every Order in Council made under subsection (1) Regulations (Disallowance) Act 1989 Acts and Regulations Publication Act 1989