A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

S 63AA repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s 24(10) . S 63AA formerly read:

SECTION 63AA Regular care child ' s absence from Australia - meaning of absent overseas regular care child  
63AA(1)
If:

(a) one of the following applies:

(i) a regular care child leaves Australia;

(ii) a child born outside Australia is a regular care child at birth;

(iii) an FTB child leaves Australia;

(iv) a child born outside Australia is an FTB child at birth; and

(b) the child continues to be absent from Australia for more than 6 weeks; and

(c) at the end of the period of 6 weeks beginning on the first day of the child's absence from Australia the child is a regular care child; the child is an absent overseas regular care child for any period that occurs:

(d) during that absence from Australia; and

(e) after the end of the period mentioned in paragraph (c); and

(f) during which the child continues to be a regular care child.

Note:

Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).

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History

S 63AA(1) amended by No 98 of 2012, s 3 and Sch 2 item 10, by substituting " 6 weeks " for " 13 weeks " in para (b) and (c), effective 1 January 2013.

63AA(2)
If:

(a) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) during the period that the child is absent from Australia, the child becomes a regular care child of an individual; the child is an absent overseas regular care child for any period that occurs:

(c) during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and

(d) during which the child continues to be a regular care child.

63AA(3)
If:

(a) either:

(i) a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or

(ii) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) the child comes to Australia; and

(c) the child leaves Australia less than 6 weeks after coming to Australia; and

(d) at the time the child leaves Australia, the child is a regular care child; the child is an absent overseas regular care child for any period that occurs:

(e) during the absence from Australia referred to in paragraph (c); and

(f) during which the child continues to be a regular care child.

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History

S 63AA(3) amended by No 98 of 2012, s 3 and Sch 2 item 11, by substituting " 6 weeks " for " 13 weeks " in para (c), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.

S 63AA inserted by No 146 of 2006, s 3 and Sch 8 item 57, effective 1 July 2008.