Summary
Amends the: A New Tax System (Family Assistance) Act 1999, A New Tax System (Family Assistance) (Administration) Act 1999, Income Tax Assessment Act 1936, Income Tax Assessment Act 1997 and Social Security Act 1991 to provide for a one-off payment to eligible families; and Social Security Act 1991, Social Security (Administration) Act 1999, Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to provide for one-off payments to carer allowance and carer payment recipients. Also establishes an administrative scheme to provide payments if the statutory one-off payments regime does not produce an appropriate result.