Document ID: chunk:federal_register_of_legislation:C2025C00130:section:3:p3
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 3 (pt 3/7)
Character Range: 29254–31906

and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000.
family tax benefit advance means the advance mentioned in Division 2 of Part 3.
fee reduction amount has the meaning given by subsection 67EB(2).
fee reduction decision has the meaning given by subsection 67EB(2).
financial institution means a corporation that is an ADI for the purposes of the Banking Act 1959.
first deadline has the meaning given by section 103B.
flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010.
FTB advance debt has the meaning given by section 71A.
guidance and appeals panel has the same meaning as in the ART Act.
guidance and appeals panel proceeding has the same meaning as in the ART Act.
head of an agency means:
 (a) in the case of the Department—the Secretary; or
 (b) in the case of the Human Services Department—the Chief Executive Officer of Services Australia.
Human Services Department means Services Australia.
immunisation grace period has the meaning given by subsection 67CD(9).
income tax refund means an amount payable to a person:
 (a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986; or
 (b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or
 (c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
 (i) subsection 106U(1) of the Higher Education Funding Act 1988; or
 (ii) section 154‑60 of the Higher Education Support Act 2003; or
 (iii) section 12ZN of the Student Assistance Act 1973; or
 (iv) section 23FA of the VET Student Loans Act 2016; or
 (d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).
income tax return has the same meaning as in the Income Tax Assessment Act 1997.
indexed actual income:
 (a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20B(2); and
 (b) for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DD(2).
indexed estimate:
 (a) for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection 20A(2); and
 (b) for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DC(2).
instalment amount, in relation to family tax benefit, has the meaning given by subsection 23(2).
instalment period, in relation to