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Rejecting exemption from ZEP - Use if customer is not eligible for a ZEP exemption
DOC text for rejecting exemption from preclusion of FTB instalments decision
Table 2: sample text for recording on a DOC a decision about an exemption from non-payment of FTB instalment payments to zero entitlement customers.
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Item |
Example |
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1 |
Exemption rejected DOC
Ext Detail: FTB preclusion exemption
Text: Cust contacted via XXX to request an exemption from the preclusion of FTB Part A and/or FTB Part B due to [include details]. Exemption rejected as [include details] or cust has had another two consecutive years of nil entitlement [20XX-XX and 20XX-XX] to FTB Part A and Part B since the date of change [XX/XX/XX]. Q999 issued advising exemption rejected and cust advised lump sum claim can be lodged at the end of the financial year. Cust has been advised of the review and appeal process.
FTB remains precluded under FAAA S32AF. |
Examples of exemptions from preclusion of FTB instalments
Table 3: examples of how to determine an exemption from non-payment of FTB instalment payments to zero entitlement customers.
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Item |
Example |
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1 |
Exemption due to deemed FTB entitlement
Exemptions due to a customer having a deemed entitlement to FTB for a year since the end of the 2 consecutive zero entitlement years are to be recorded for whichever component/s (FTB Part A and/or FTB Part B) attract the deemed entitlement.
Example
Reconciliation has confirmed that Nathan had zero entitlement to the instalment payments of FTB that he received for his son Sam for the 2009-10 and 2010-11 financial years.
As Sam left Nathan's care in June 2011, Nathan was not FTB current for the whole of the 2011-12 financial year.
On 1 July 2012, Sam returns to Nathan's care and Nathan's payments are precluded for the 2012-13 financial year due to having 2 consecutive years of zero entitlement.
Nathan cannot be assessed for an exemption due to a child coming into care as Sam was an FTB child of Nathan during the zero entitlement years (2009-10 and 2010-11).
Nathan's adjusted taxable income (ATI) for 2011-12 has been assessed by the Australian Taxation Office (ATO) and he would attract entitlement to both FTB Part A and Part B for the 2012-13 financial year based on his current circumstances (his deemed entitlement). Nathan can be exempted from the preclusion of both FTB Part A and FTB Part B for the 2012-13 financial year.
If Nathan's deemed entitlement was only to receive FTB Part B, the exemption could only be applied to this component. |
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2 |
Exemption due to FTB entitlement greater than zero
If a customer with precluded payments has an entitlement to FTB greater than zero for a later financial year since the end of the 2 consecutive zero entitlement years due to reconciliation, re-reconciliation of the assessment of a lump sum claim, an exemption can be recorded for whichever component/s of FTB have an entitlement greater than zero.
Example
For the 2013-14 financial year Amie's FTB Part A and FTB Part B payments are precluded due to the non-payment of FTB instalments to zero rate customers measure.
Amie lodges a lump sum claim for the 2012-13 financial year and is determined to have entitlement to FTB Part A only.
An exemption due to deemed entitlement is able to be recorded for FTB Part A. FTB Part B will remain precluded and Amie can access instalment payments of FTB Part A.
If Amie's lump sum claim determined entitlement to both FTB Part A and FTB Part B, the exemption could be applied to both. |
Guide to determining Date of Event
DOV table
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