• “(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 a Part KD credit under section KD 2 of the Income Tax Act 1994 for which the amount of family credit abatement under that section is greater than nil; and”.

“41

• “(1) If a person is eligible to receive a credit of tax under Part KD of the Income Tax Act 1994, the person must apply to the Commissioner for the credit of tax in the manner specified by the Commissioner.

  “(2) A person’s application must be signed and provide the information the Commissioner requires.

  “(3) Subsection (4) applies if, apart from this section, a person is not required to furnish a return of income for an income year and—

  • “(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; or

  • “(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) as if the return were furnished or required to be furnished under section 33.”

“Child tax credit has the same meaning as in section OB 1 of the Income Tax Act 1994”.

“Part KD credit means an interim instalment of a Part KD credit, as that term is defined in section OB 1 of the Income Tax Act 1994”.

“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 may make payments under section KD 6(1)(b) of the Income Tax Act 1994, or to whom the chief executive must stop making such payments:

  • “(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 or a date on which the chief executive must stop making such payments.

  “(2) An Order in Council made under subsection (1) may—

  • “(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 to all persons receiving an income-tested benefit; or

  • “(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, by reference to one or more of the following:

    • “(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) is treated as being a regulation for the purpose of the Regulations (Disallowance) Act 1989 and the Acts and Regulations Publication Act 1989.”