A New Tax System (Family Assistance) Act 1999
PART 3
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ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Eligibility for family tax benefit
Subdivision C
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Eligibility of approved care organisations for family tax benefit
SECTION 34
When an approved care organisation is eligible for family tax benefit
34(1)
An approved care organisation is eligible for family tax benefit in respect of an individual if:
(a) the individual:
(b) the individual is a client of the organisation; and
(c) the individual is an Australian resident.
34(2)
However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section 35 .
Expanded meaning of client of an organisation
34(3)
For the purposes of paragraph (1)(b), if:
(a) an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and
(b) an approved care organisation is co-ordinating the provision of those services;
View history note
Hide history noteAn approved care organisation is eligible for family tax benefit in respect of an individual if:
(a) the individual:
(i) is aged under 16; or
(ii) has turned 16 and is a senior secondary school child; and
(iii) (Repealed by No 14 of 2014)
(b) the individual is a client of the organisation; and
(c) the individual is an Australian resident.
34(2)
However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section 35 .
Expanded meaning of client of an organisation
34(3)
For the purposes of paragraph (1)(b), if:
(a) an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and
(b) an approved care organisation is co-ordinating the provision of those services;
the young people are taken to be clients of the approved care organisation.
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