Labour Party Legislative Amendments - Also rejected

Mr KELVIN THOMSON (Wills) (5.35 p.m.)—by leave—I move:

(1) Page 141, after line 31, insert:

Schedule 19A—Further amendments Child Support Assessment Act 1989

(2) Page 141, after line 31, insert:

1 Section 38

Omit the section, substitute:

38 Liable parents� child support income amount

The liable parents� child support income amount in relation to the days in the child support year is, subject

to Division 3, the sum of:

(a) the liable parents� taxable income under the Income Tax Assessment Act 1936 for the liable parent�s last relevant year of income in relation to the child support year; and

(b) the value of any fringe benefits, as defined in the Fringe Benefits Assessment Act 1986, received by the liable parent during the liable parent�s last relevant year of income in relation to the child support year.

(3) Page 141, after line 31, insert:

2 Section 45

Omit the section, substitute:

45 Custodian�s child support income assessment

The entitled custodian�s child support income amount in relation to the days in the child support year is, subject to Division 3, the sum of:

(a) the entitled custodian�s taxable income under the Income Tax Assessment Act 1936 for the entitled custodian�s last relevant year of income in relation to the child support year; and

(b) the value of any fringe benefits, as defined in the Fringe Benefits Assessment Act 1986, received by the entitled custodian during the entitled custodian�s last relevant year of income in relation to the child support year.

(4) After section 49, insert:

49A Registrar entitled to take account of certain payments

(1) The Registrar may adjust the annual rate of child support that would, apart from this section, be payable in relation to a day in a child support year by reducing the annual rate to take account of payments made by a liable parent which are accepted by the Registrar as being in the interests of the child.

(2) A reduction under this section must not exceed 25% of the sum of child support that would otherwise be payable.

(3) Where the custodian agrees a reduction under this section may exceed 25% of the sum of child support that would otherwise be payable, with the scope to increase that sum by a further 35% if agreed to by both parents.

(4) The regulations may provide for the manner in which adjustments may be made under this section.

(5) Page 141, after line 31, insert:

3 After section 55

Insert:

55A Registrar to be notified of value of fringe benefits received

(1) a liable parent or an entitled custodian must notify the Registrar, within 30 days of the end of each financial year, of the value of any fringe benefits, as defined in the Fringe Benefits Assessment Act 1986, received during the year.

(2) The regulations may set out the form in which the information required by this section is to be provided.

55B Updating of value of fringe benefits received

In working out a person�s child support income amount in relation to the days in a child support year, the value of any fringe benefits, as defined in the Fringe Benefits Assessment Act 1986, received by the person during the person�s last relevant year of income is to be multiplied by the inflation factor (if any) applicable to the child support year under the regulations.

(6) Page 141, after line 31, insert:

4 Section 60

Insert:

(3A) If a person has made an election under this section and that person subsequently becomes aware that his or her income for the year is likely to vary by 15% or more than the sum estimated for the purpose of the person�s election, the person must notify the registrar of the details of the estimated variation at the first available opportunity.

(7) Page 141, after line 31, insert:

5 Section 75

(3A) Without limiting subsection (1), the Registrar must amend any administrative assessment if satisfied that information provided by a liable parent or a custodian entitled to child support establishes that the liable parent�s monthly taxable income has varied by 15% or more from that recorded in that person�s child support assessment.

(8) Page 141, after line 31, insert:

6 After section 154

Insert:

154A Review of certain arrangements

(1) As soon as practicable after to commencement of the Child Support Legislation Amendment Act 1998 the Minister must arrange for an independent inquiry to be conducted to assess and report on:

(a) the impact on the relative disposable income of liable parents and custodians of the value of benefits provided by all levels of Government to parents who are recipients of benefits under the Social Security Act 1991; and

(b) the extent to which use is made of devices to reduce income tax in order to reduce or avoid obligations under this Act.

(2) The Minister must cause a copy of a report prepared under subsection (1) to be tabled in each House of the Parliament within 15 sitting days of that House after the Minister receives the report.

(9) Page 141, after line 31, insert:

7 After section 159

Insert:

159A Statements made recklessly etc.

(1) A person who recklessly:

(a) makes a statement to an officer which is false or misleading in a material particular; or

(b) omits from a statement made to an officer any matter or thing without which the statement is misleading in a material particular;

is guilty of an offence.

Penalty: 5 penalty units

(2) In a prosecution of a person for an offence against subsection (1), if, having regard to:

(a) the person�s abilities, experience, qualifications and other attributes; and

(b) all the circumstance surrounding the alleged offence;

the person has acted without taking reasonable care as to the accuracy and completeness of the statement, or with wilful disregard to the requirements to obtain and provide relevant information, the person is to be taken to have acted recklessly in making the statement.

(3) A reference in subsection (1) to a statement made to an officer is a reference to a statement made to a person exercising powers under or in relation to this Act, whether the statement is made orally, in a document in any other form, and includes, for example, a statement:

(a) made in an application, form, notification, appeal or other document made, given or lodged, or purporting to be made, given or lodged, under this Act; or

(b) made in answer to a question asked of the person under this Act; or

(c) made in any information given, purporting to be given, under this Act.

159B Failure to notify required information

(1) A person who, intentionally or recklessly, fails to notify the Registrar of information required by subsection 60(3A), or subsection 66(1A) is guilty of an offence.

Penalty: 5 penalty units.

(2) In a prosecution of a person for an offence against subsection (1), if, having regard to:

(a) the person�s abilities, experience, qualifications and other attributes; and

(b) all the circumstances surrounding the alleged offence;

the person has acted without reasonable care or with wilful disregard to his or her obligation to notify the Registrar as required by subsection 60(3A) or subsec-tion 66(1A), the person is to be taken to have acted recklessly in failing to notify the Registrar.

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