Legal database - View: A New Tax System (Family Assistance) Act 1999

A New Tax System (Family Assistance) Act 1999
PART 1 - PRELIMINARY
SECTION 1 Short title
SECTION 2 Commencement
SECTION 2A Norfolk Island
PART 2 - INTERPRETATION
Division 1 - Definitions
SECTION 3 Definitions
SECTION 3AA MEANING OF RECEIVING AFFECTED BY SUSPENSION OF CERTAIN SCHOOLING REQUIREMENT PAYMENTS
SECTION 3A An individual may be in the care of 2 or more other individuals at the same time
SECTION 3B MEANING OF PAID WORK AND RETURNS TO PAID WORK
SECTION 3C Meaning of studying overseas full-time
Division 2 - Immunisation rules
SECTION 4 Minister ' s power to make determinations for the purposes of the definition of immunised
SECTION 5 Meaning of conscientious objection
SECTION 6 Immunisation requirements
SECTION 7 Minister may make determinations in relation to the immunisation requirements
Division 3 - Various interpretative provisions
SECTION 8 Extended meaning of Australian resident - hardship and special circumstances
SECTION 9 Session of care
SECTION 10 When a session of care is provided
SECTION 10A Effect of absence of child from care of approved child care service that is an approved occasional care service
SECTION 11 Minister may make determinations in relation to the absence of child from child care
SECTION 12 Effect of absence of child from care of registered carer
SECTION 13 School holidays
SECTION 14 Meaning of satisfies the work/training/study test
SECTION 15 Work/training/study test - recognised work or work related commitments
SECTION 16 Work/training/study test - recognised training commitments
SECTION 17 Work/training/study test - recognised study commitments
SECTION 17A Activity requirements for claims for child care benefit for care provided by approved child care service
SECTION 17B FTB activity test
SECTION 18 Meaning of school child
SECTION 19 Maintenance income
Division 4 - Approved care organisations
SECTION 20 Approval of organisations providing residential care services to young people
PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1 - Eligibility for family tax benefit
Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances
SECTION 21 When an individual is eligible for family tax benefit in normal circumstances
SECTION 22 When an individual is an FTB child of another individual
SECTION 22A Exceptions to the operation of Section 22
SECTION 22B Meaning of senior secondary school child
SECTION 23 EFFECT OF FTB CHILD CEASING TO BE IN INDIVIDUAL'S CARE WITHOUT CONSENT
SECTION 24 Effect of certain absences of FTB child etc. from Australia
SECTION 25 Effect of an individual ' s percentage of care for a child being less than 35%
SECTION 25A Regular care child for each day in care period
SECTION 26 Only 1 member of a couple eligible for family tax benefit
SECTION 27 Extension of meaning of FTB or regular care child in a blended family case
SECTION 28 Eligibility for family tax benefit of members of a couple in a blended family
SECTION 29 Eligibility for family tax benefit of separated members of a couple for period before separation
SECTION 30 Only 1 individual eligible for family tax benefit on the same day
Subdivision B - Eligibility of individuals for family tax benefit where death occurs
SECTION 31 Continued eligibility for family tax benefit if an FTB or regular care child dies
SECTION 32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies
SECTION 33 Eligibility for family tax benefit if an eligible individual dies
Subdivision C - Eligibility of approved care organisations for family tax benefit
SECTION 34 When an approved care organisation is eligible for family tax benefit
SECTION 35 When an approved care organisation is not eligible for family tax benefit
Subdivision D - Determination of percentage of care
SECTION 35A Determination of percentage of care - child is not in the adult ' s care
SECTION 35B Determination of percentage of care - child is in the adult ' s care
SECTION 35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with
SECTION 35D Percentage of care if action taken to make a new care arrangement in relation to a child
SECTION 35E Application of section 35C in relation to claims for family tax benefit for a past period
SECTION 35F Section 35C does not apply in certain circumstances
SECTION 35FA Meaning of interim period
SECTION 35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child
SECTION 35GA When an individual has increased care of a child
SECTION 35H When an individual has reduced care of a child
SECTION 35J Working out actual care, and extent of care, of a child
SECTION 35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.
SECTION 35L Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual
SECTION 35M Rounding of a percentage of care
SECTION 35N Guidelines about the making of determinations
Subdivision E - Revocation and suspension of determination of percentage of care
SECTION 35P Determination must be revoked if there is a change to the individual ' s shared care percentage
SECTION 35PA Suspension of determination before the end of the maximum interim period if there is a change to the individual ' s shared care percentage
SECTION 35Q Secretary may revoke a determination of an individual ' s percentage of care
SECTION 35QA Suspension of determination of an individual ' s percentage of care before the end of the maximum interim period
SECTION 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
SECTION 35S Guidelines about the revocation of determinations
Subdivision F - Percentages of care determined under the child support law
SECTION 35T Percentages of care determined under the child support law that apply for family assistance purposes
SECTION 35U Reviews of percentages of care under child support law apply for family assistance purposes
Division 1A - Eligibility for schoolkids bonus
Subdivision A - Eligibility for schoolkids bonus in respect of eligible children
SECTION 35UA When an individual is eligible for schoolkids bonus in respect of a child - general
SECTION 35UB Relevant schoolkids bonus child
SECTION 35UC When an individual is eligible for schoolkids bonus in respect of a child - school leaver
SECTION 35UD Children in respect of whom schoolkids bonus is payable
Subdivision B - Other eligibility for schoolkids bonus
SECTION 35UE When an individual is eligible for schoolkids bonus - general
SECTION 35UF When an individual is eligible for schoolkids bonus - school leaver
SECTION 35UG Eligibility if death occurs
Subdivision C - General rules
SECTION 35UH General rules
SECTION 35UI Secondary study test
Division 2 - Eligibility for stillborn baby payment
Subdivision A - Eligibility of individuals for stillborn baby payment in normal circumstances
SECTION 36 When an individual is eligible for stillborn baby payment in normal circumstances
SECTION 36A Effect of favourable review of payability determinations etc. for parental leave pay
SECTION 37 Only one individual eligible for stillborn baby payment in respect of a child
Subdivision B - Eligibility of individuals for stillborn baby payment where death occurs
SECTION 38 What happens if an individual eligible for stillborn baby payment dies
Division 3 - Eligibility for maternity immunisation allowance
Subdivision A - Eligibility of individuals for maternity immunisation allowance in normal circumstances
SECTION 39 WHEN AN INDIVIDUAL IS ELIGIBLE FOR MATERNITY IMMUNISATION ALLOWANCE IN NORMAL CIRCUMSTANCES
Subdivision B - Eligibility of individuals for maternity immunisation allowance where death occurs
SECTION 40 What happens if an individual eligible for maternity immunisation allowance dies
Division 4 - Eligibility for child care benefit
SECTION 41 Overview of Division
Subdivision A - Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service
SECTION 42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service
SECTION 43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
Subdivision B - Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service
SECTION 44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
Subdivision C - Eligibility of an individual for child care benefit for a past period for care provided by a registered carer
SECTION 45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer
Subdivision D - Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual
SECTION 46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies
Subdivision E - Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk
SECTION 47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk
Subdivision F - Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours
SECTION 48 No multiple eligibility for same care
SECTION 49 Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children
SECTION 50 Person not eligible for child care benefit while an approved child care service's approval is suspended
SECTION 51 Approved child care service not eligible for care provided to a child at risk if Minister so determines
Subdivision G - Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours
SECTION 52 Limit on eligibility for child care benefit relating to hours
SECTION 53 Weekly limit of hours
SECTION 54 Circumstances when a limit of 50 hours applies
SECTION 55 Circumstances when a limit of more than 50 hours applies
SECTION 56 Circumstances when 24 hour care limit applies
SECTION 57 Secretary ' s determination of sole provider
SECTION 57A Minister to determine which hours in sessions of care are to count towards the limits
SECTION 57B Minister may determine rules
SECTION 57C Certificates to be given and decisions and determinations to be made in accordance with rules
SECTION 57D Minister's determinations subject to disallowance
SECTION 57E Meaning of work/disability test
Division 5 - Eligibility for child care rebate
SECTION 57EAA Eligibility for child care rebate - for a week
SECTION 57EA Eligibility for child care rebate - for a quarter
SECTION 57F Eligibility for child care rebate - for an income year or a period
Division 6 - Eligibility for single income family supplement
Subdivision A - Eligibility of individuals for single income family supplement in normal circumstances
SECTION 57G When an individual is eligible for single income family supplement in normal circumstances
SECTION 57GA Only one member of a couple eligible for single income family supplement
SECTION 57GB Extension of meaning of qualifying child in a blended family case
SECTION 57GC Eligibility for single income family supplement of members of a couple in a blended family
SECTION 57GD Eligibility for single income family supplement of separated members of a couple for period before separation
SECTION 57GDA Cessation of eligibility
Subdivision B - Eligibility of individuals for single income family supplement where death occurs
SECTION 57GE Continued eligibility for single income family supplement if a qualifying child dies
SECTION 57GF Eligibility for a single amount of single income family supplement if a qualifying child dies
SECTION 57GG Eligibility for single income family supplement if an eligible individual dies
Division 7 - Loss of family assistance for individuals
SECTION 57GH Simplified outline of this Division
SECTION 57GI Loss of family assistance for individuals
SECTION 57GIA Benefit restriction notice from AFP Minister
SECTION 57GJ Benefit restriction notice from ASIO Minister
SECTION 57GK Notice from Foreign Affairs Minister
SECTION 57GL Notice from Immigration Minister
SECTION 57GM Copy of benefit restriction notice to be given to Secretaries
SECTION 57GN Period benefit restriction notice is in force
SECTION 57GNA Annual review of benefit restriction notice
SECTION 57GO Revoking a benefit restriction notice
SECTION 57GP Notices may contain personal information
SECTION 57GQ This Division does not apply to child care subsidy or additional child care subsidy
SECTION 57GR Certain decisions not decisions of officers
SECTION 57GS Instruments not legislative instruments
PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1 - Family tax benefit
SECTION 58 Rate of family tax benefit
SECTION 58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate
SECTION 58A Election to receive energy supplements quarterly
SECTION 59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple
SECTION 59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple
SECTION 60 Sharing family tax benefit between members of a couple in a blended family
SECTION 61 Sharing family tax benefit between separated members of a couple for period before separation
SECTION 61AA Part A rate of family tax benefit is nil for a day in newly arrived resident ' s waiting period
SECTION 61A Reduction in FTB child rate unless health check requirement satisfied
SECTION 61B Reduction in FTB child rate unless immunisation requirements satisfied
SECTION 61C Persons still entitled to FTB despite reductions to nil
SECTION 61D Death of an FTB child
SECTION 62 Effect on individual ' s rate of the individual ' s absence from Australia
SECTION 63 Effect on family tax benefit rate of FTB child ' s absence from Australia
SECTION 63AA Regular care child ' s absence from Australia - meaning of absent overseas regular care child
SECTION 63A Secretary may extend 6 week period of absence from Australia
SECTION 64 Calculation of rate of family tax benefit for death of FTB or regular care child
SECTION 65 Calculation of single amount for death of FTB or regular care child
Division 1A - Schoolkids bonus
SECTION 65A Primary school amount and secondary school amount
SECTION 65B Amount of schoolkids bonus - general rule for individuals eligible in relation to a child
SECTION 65C Amount of schoolkids bonus - individuals eligible in relation to education allowance
SECTION 65D Amount of schoolkids bonus - individuals eligible in relation to school leavers
SECTION 65E Amount of schoolkids bonus - individuals eligible under subsection 35UE(1), (2) or (3)
SECTION 65EA Amount of schoolkids bonus - individuals eligible under subsection 35UE(4) or (5)
SECTION 65EB Amount of schoolkids bonus - individuals eligible under section 35UF
SECTION 65F Amount of schoolkids bonus - individuals eligible under section 35UG
Division 2 - Stillborn baby payment
SECTION 66 Amount of stillborn baby payment
SECTION 66A Amount of baby bonus to take into account parental leave pay of others
Division 3 - Maternity immunisation allowance
SECTION 67 Amount of maternity immunisation allowance
SECTION 68 When the maternity immunisation allowance is shared
Division 4 - Child care benefit
Subdivision A - Overview of Division
SECTION 69 Overview of Division
Subdivision B - General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service
SECTION 70 Application of Subdivision to parts of sessions of care
SECTION 71 Weekly limit on child care benefit for care provided by an approved child care service
SECTION 72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service
SECTION 73 Rate of fee reductions or child care benefit - individual conditionally eligible or eligible under section 43
SECTION 74 Rate of child care benefit - individual eligible under section 44
SECTION 75 Rate of child care benefit - approved child care service if child at risk
Subdivision C - Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship
SECTION 76 Fee reductions or child care benefit rate certified by an approved child care service
SECTION 77 Limitation on service giving certificates for child at risk - 13 weeks only
SECTION 78 Limitation on service giving certificates for individual in hardship - 13 weeks only
SECTION 79 Limitation on service giving certificates - reporting period limit
SECTION 80 Limitation on service giving certificates for individuals on grounds of hardship - Secretary imposes limit
SECTION 81 Fee reductions or child care benefit rate determined by the Secretary
SECTION 82 Certificate and determination to be made according to rules
Subdivision CA - Special grandparent rate
SECTION 82A Special grandparent rate
Subdivision D - Care provided by registered carer
SECTION 83 Rate of child care benefit for care provided by registered carer
SECTION 84 Weekly limit on child care benefit for care provided by a registered carer
Division 4A - Child care rebate
Subdivision AA - Child care rebate for a week
SECTION 84AAA Amount of the child care rebate - for a week
SECTION 84AAB Component of formula - approved child care fees
SECTION 84AAC Component of formula - reduction percentage
SECTION 84AAD Component of formula - Secretary determines that step 4 amount not to be reduced
Subdivision A - Child care rebate for a quarter
SECTION 84AA Amount of the child care rebate - for a quarter
SECTION 84AB Component of formula - approved child care fees
SECTION 84AC Component of formula - base week
Subdivision B - Child care rebate for an income year
SECTION 84A Amount of the child care rebate - for an income year
SECTION 84B Component of formula - approved child care fees
SECTION 84C Component of formula - base week
SECTION 84D Component of formula - amount of the individual ' s entitlement to child care benefit
Subdivision BA - Child care rebate relating to child care benefit in substitution
SECTION 84DA Amount of the child care rebate - relating to child care benefit in substitution
SECTION 84DB Component of formula - approved child care fees
SECTION 84DC Component of formula - base week
SECTION 84DD Component of formula - amount of the substitute individual ' s entitlement to child care benefit
Subdivision C - Common components of each formula
SECTION 84E Component of each formula - Jobs Education and Training (JET) Child Care fee assistance
SECTION 84F Component of each formula - child care rebate limit
Division 4B - Rate of single income family supplement
SECTION 84G Rate of single income family supplement
SECTION 84GA Sharing single income family supplement between members of a couple in a blended family
SECTION 84GB Sharing single income family supplement between separated members of a couple for period before separation
Division 5 - Indexation
SECTION 85 Indexation of amounts
PART 4A - CHILD CARE SUBSIDY
Division 1 - Introduction
SECTION 85AA Simplified outline of this Part
SECTION 85AB Constitutional basis
Division 2 - Eligibility for child care subsidy
SECTION 85BA Eligibility for CCS
SECTION 85BB Residency requirements
Division 3 - Eligibility for additional child care subsidy
Subdivision A - Eligibility for ACCS (child wellbeing)
SECTION 85CA Eligibility for ACCS (child wellbeing)
SECTION 85CB Certification for ACCS (child wellbeing)
SECTION 85CC Cancellation of certificate by approved provider
SECTION 85CD Variation and cancellation of certificates by Secretary
SECTION 85CE Determination for ACCS (child wellbeing)
SECTION 85CF Variation and revocation of determinations
Subdivision B - Eligibility for ACCS (temporary financial hardship)
SECTION 85CG Eligibility for ACCS (temporary financial hardship)
SECTION 85CH Determination of temporary financial hardship
SECTION 85CI Revocation of determinations
Subdivision C - Eligibility for ACCS (grandparent)
SECTION 85CJ Eligibility for ACCS (grandparent)
Subdivision D - Eligibility for ACCS (transition to work)
SECTION 85CK Eligibility for ACCS (transition to work)
Division 4 - Eligibility in substitution for an individual who has died
SECTION 85DA Eligibility for child care subsidy or additional child care subsidy in substitution for individual who has died
Division 5 - Limitations on eligibility for child care subsidy and additional child care subsidy
SECTION 85EA Only one individual eligible at a time
SECTION 85EB Only eligible for one kind of ACCS at a time
SECTION 85EC Only one individual eligible in substitution for individual who has died
SECTION 85ECA No eligibility for in home care unless certain requirements met
SECTION 85ED No eligibility for child who is in care of State or Territory or member of prescribed class
SECTION 85EE Maximum period of eligibility for individual who is absent from Australia
Division 6 - Amount of child care subsidy and additional child care subsidy
SECTION 85FA Amount of child care subsidy
SECTION 85FB Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
SECTION 85FC Amount of ACCS (transition to work)
SECTION 85FD Amount of ACCS (child wellbeing) for an approved provider
Division 7 - Miscellaneous
SECTION 85GA Funding agreements
SECTION 85GB Minister ' s and Secretary ' s rules
PART 5 - ONE-OFF PAYMENT TO FAMILIES
SECTION 86 When is an individual entitled to a one-off payment to families?
SECTION 87 In respect of what children is the payment payable?
SECTION 88 What is the amount of the payment?
PART 6 - ECONOMIC SECURITY STRATEGY PAYMENT TO FAMILIES
Division 1 - Entitlements in respect of eligible children
SECTION 89 When is an individual entitled to an economic security strategy payment to families?
SECTION 90 In respect of what children is the payment payable?
SECTION 91 What is the amount of the payment?
SECTION 92 General rules
Division 2 - Other entitlements
SECTION 93 When is an individual entitled to an economic security strategy payment to families?
SECTION 94 What is the amount of the payment?
PART 7 - BACK TO SCHOOL BONUS AND SINGLE INCOME FAMILY BONUS
Division 1 - Back to school bonus
Subdivision A - Entitlements in relation to eligible children
SECTION 95 When is an individual entitled to a back to school bonus?
SECTION 96 In respect of what children is the bonus payable?
SECTION 97 What is the amount of the bonus?
Subdivision B - Other entitlements
SECTION 98 When is an individual entitled to a back to school bonus?
SECTION 99 What is the amount of the bonus?
Subdivision C - General rules
SECTION 100 General rules
Division 2 - Single income family bonus
SECTION 101 When is an individual entitled to a single income family bonus?
SECTION 102 What is the amount of the bonus?
PART 7A - ETR PAYMENT
Division 1 - Entitlements in respect of eligible children
SECTION 102A When is an individual entitled to an ETR payment in respect of a child?
SECTION 102B In respect of what children is the payment payable?
SECTION 102C What is the amount of the payment?
Division 2 - Other entitlements
Subdivision A - Entitlement in normal circumstances
SECTION 102D When is an individual entitled to an ETR payment?
SECTION 102E What is the amount of the payment?
Subdivision B - Entitlement where death occurs
SECTION 102F Entitlement where death occurs
SECTION 102G What is the amount of the payment?
Division 3 - General
SECTION 102H General rules
PART 8 - CLEAN ENERGY ADVANCES
Division 1 - Entitlement to clean energy advances
SECTION 103 Entitlement in normal circumstances
SECTION 104 Entitlement where death occurs
Division 2 - Amount of clean energy advance
SECTION 105 Amount of advance where entitlement under section 103
SECTION 106 Clean energy daily rate
SECTION 107 Amount of advance where entitlement under section 104
Division 3 - Top-up payments of clean energy advance
SECTION 108 Top-up payments of clean energy advance
Division 4 - General rules
SECTION 109 General rules
PART 9 - 2020 ECONOMIC SUPPORT PAYMENTS
Division 1 - First 2020 economic support payment
SECTION 110 When is an individual entitled to a first 2020 economic support payment?
SECTION 111 What is the amount of the payment?
SECTION 112 More than one entitlement
Division 2 - Second 2020 economic support payment
SECTION 113 When is an individual entitled to a second 2020 economic support payment?
SECTION 114 What is the amount of the payment?
SECTION 115 More than one entitlement
Division 3 - Eligibility for 2020 economic support payment
SECTION 116 Eligibility for 2020 economic support payment
PART 10 - ADDITIONAL ECONOMIC SUPPORT PAYMENTS
Division 1 - Additional economic support payment 2020
SECTION 117 When is an individual entitled to an additional economic support payment 2020?
SECTION 118 What is the amount of the payment?
SECTION 119 More than one entitlement
Division 2 - Additional economic support payment 2021
SECTION 120 When is an individual entitled to an additional economic support payment 2021?
SECTION 121 What is the amount of the payment?
SECTION 122 More than one entitlement
Division 3 - Eligibility
SECTION 123 More than one entitlement
Schedule 1 - Family Tax Benefit Rate Calculator
Part 1 - Overall rate calculation process
1 Overall rate calculation process
2 Higher income free area
Part 2 - Part A rate (Method 1)
Division 1 - Overall rate calculation process
3 Method of calculating Part A rate
4 Base rate
4A - 4B (Repealed by No 146 of 2006)
5 Family tax benefit advance to individual
6 Components of Part A rates under this Part
6A Energy supplement
Division 2 - Standard rate
7 Standard rate
8 Base FTB child rate
9 FTB child rate - recipient of other periodic payments
10 Effect of certain maintenance rights
11 Sharing family tax benefit (shared care percentages)
Division 3 - 4 - (Repealed by No 146 of 2006)
Division 5 - Maintenance income test
Subdivision A - Maintenance income test
19A Extended meaning of receiving maintenance income
19AA References to applying for maintenance income
19B Application of maintenance income test to certain pension and benefit recipients and their partners
20 Effect of maintenance income on family tax benefit rate
20A Annualised amount of maintenance income
20B Working out amounts of child maintenance using notional assessments
20C Working out amounts of child maintenance in relation to lump sum payments
20D Working out amounts of child maintenance for administrative assessments privately collected
21 Maintenance income of members of couple to be added
22 How to calculate an individual ' s maintenance income free area
23 Only maintenance actually received taken into account in applying clause 22
24 Apportionment of capitalised maintenance income
Subdivision B - Maintenance income credit balances
24A Maintenance income credit balances
24B Accruals to a maintenance income credit balance
24C Amount of accrual to a maintenance income credit balance
24D Global maintenance entitlement of an eligible person
24E Depletions from a maintenance income credit balance
24EA Amounts due under notional assessments
Subdivision C - Maintenance income ceiling for Method 1
24F Subdivision not always to apply
24G Overall method for working out maintenance income ceiling for Method 1
24H How to work out an individual ' s above base standard amount
24HA How to work out an individual ' s above base energy supplement amount
24J How to work out an individual ' s RA (rent assistance) amount
24K How to work out an individual ' s MIFA (maintenance income free area) amount
24L How to work out an individual ' s maintenance income ceiling
Subdivision D - Maintenance income ceiling for purposes of comparison for Method 2
24M Subdivision not always to apply
24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2
24P How to work out an individual ' s standard amount
24Q How to work out an individual ' s LFS (large family supplement) amount
24R How to work out an individual ' s supplement amount
24RA How to work out an individual ' s energy supplement amount
24S How to work out an individual ' s maintenance income ceiling
Part 3 - Part A rate (Method 2)
Division 1 - Overall rate calculation process
25 Method of calculating Part A rate
25A Family tax benefit advance to individual
25B Components of Part A rates under this Part
25C Energy supplement
25D Working out the Method 2 income and maintenance tested rate
Division 2 - Standard rate
26 Standard rate
27 Sharing family tax benefit (shared care percentages)
Division 3 - Income test
28 Income test
Part 3A - Part A rate (Method 3)
28A Method of calculating Part A rate
Part 4 - Part B rate
Division 1 - Overall rate calculation process
Subdivision AA - When Part B rate is nil
28B Adjusted taxable income exceeding $100,000
28C Paid parental leave
28D Member of a couple whose youngest FTB child has turned 13
Subdivision A - General method of calculating Part B rate
29 General method of calculating Part B rate
29AA Energy supplement
Subdivision B - Method of calculating Part B rate for those who return to paid work after the birth of a child etc.
29A Method of calculating Part B rate for those who return to paid work after the birth of a child etc.
29B Conditions to be met in respect of an FTB child
29C Conditions to be met in respect of a day
29D Energy supplement
Division 2 - Standard rate
30 Standard rate
31 Sharing family tax benefit (shared care percentage)
Division 2A - FTB Part B supplement
31A Rate of FTB Part B supplement
Division 2B - Energy supplement (Part B)
31B Energy supplement (Part B)
31C Sharing family tax benefit (shared care percentages)
Division 3 - Income test
32 Income test
33 Income free area
Part 5 - Common provisions
Division 1 - Large family supplement
Division 1A - Newborn supplement
35A Eligibility for newborn supplement
35B Annualised rate of newborn supplement
Division 2 - Multiple birth allowance
36 Eligibility for multiple birth allowance
37 Rate of multiple birth allowance
38 Sharing multiple birth allowance (determinations under section 59A)
Division 2A - FTB Part A supplement
38A Rate of FTB Part A supplement
Division 2AA - Energy supplement (Part A)
Subdivision A - Energy supplement (Part A - Method 1)
38AA Energy supplement (Part A - Method 1)
38AB Base FTB energy child amount
38AC FTB energy child amount - recipient of other periodic payments
38AD Effect of certain maintenance rights
38AE Sharing family tax benefit (shared care percentages)
Subdivision B - Energy supplement (Part A - Method 2)
38AF Energy supplement (Part A - Method 2)
38AG Sharing family tax benefit (shared care percentages)
Division 2B - Rent assistance
Subdivision A - Rent assistance
38B Rent assistance children
38C Eligibility for rent assistance
38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
38F Annual rent
38G Rent paid by a member of a couple
38H Rent paid by a member of an illness separated, respite care or temporarily separated couple
Subdivision B - Offsetting for duplicate rent assistance
38J Offsetting for duplicate rent assistance under family assistance and social security law
38K Offsetting for duplicate rent assistance under family assistance and veterans ' entitlements law
Division 2C - Income test
38L Application of income test to pension and benefit recipients and their partners
38M Income test
38N Income free area
Division 3 - Certain recipients of pensions under the Veterans ' Entitlements Act
39 Rate of benefit for certain recipients of pensions under the Veterans ' Entitlements Act
Division 4 - Reduction for family tax benefit advance
40 Reduction for family tax benefit advance
41 Standard reduction
42 Secretary determines shorter repayment period
43 Part A rate insufficient to cover reduction - single family tax benefit advance
44 Part A rate insufficient to cover reduction - multiple family tax benefit advances
45 Part A rate insufficient to cover reduction - discretion to create FTB advance debt
46 Changing the repayment period - individual requests shorter period
47 Changing the repayment period - individual requests longer period
48 Changing the repayment period - recalculation of amount of unrepaid family tax benefit advance
49 Suspension of repayment period
50 Repayment of family tax benefit advance by another method
51 Recalculation of amount of unrepaid family tax benefit advance
Schedule 2 - Amounts of child care subsidy and additional child care subsidy
Part 1 - Amount of child care subsidy
1 Amount of child care subsidy
2 Hourly rate of CCS
3 Applicable percentage - basic case
3A Applicable percentage - other cases
3B Higher rate child
4 Basic subsidy amount of CCS
4A Adjusted subsidy amount of CCS
Part 2 - Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
5 Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
6 Hourly rate of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)
Part 3 - Amount of ACCS (transition to work)
7 Amount of ACCS (transition to work)
Part 4 - Amount of ACCS (child wellbeing) for an approved provider
8 Amount of ACCS (child wellbeing) for an approved provider
9 Hourly rate of ACCS for a provider
10 Basic subsidy amount of ACCS for an approved provider
Part 5 - Subsidised hours
Division 1 - Individual ' s subsidised hours
11 Individual ' s subsidised hours
12 Increased hours result
13 Low income result
14 Minister ' s rules result
15 Child wellbeing result
15A Aboriginal or Torres Strait Islander child result
Division 2 - Provider ' s deemed subsidised hours
16 Provider ' s deemed subsidised hours
Schedule 3 - Adjusted taxable income
1 Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care subsidy
2 Adjusted taxable income
3 Adjusted taxable income of members of a couple - family tax benefit and schoolkids bonus
3AA Adjusted taxable income of members of a couple - child care subsidy
3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple
4 Adjusted fringe benefits total
5 Target foreign income
6 Net rental property loss
7 Tax free pension or benefit
8 Deductible child maintenance expenditure
Schedule 4 - Indexation and adjustment of amounts
Part 1 - Preliminary
1 Analysis of Schedule
2 Indexed and adjusted amounts
Part 2 - Indexation
3 CPI Indexation Table
3A One-off 6-month indexation of FTB gross supplement amount (B) for 2005-2006 income year
4 Indexation of amounts
5 Indexation factor
6 Rounding off indexed amounts
7 Indexation of certain clean energy amounts
Part 3 (Repealed) Sch 4 Pt 3 repealed by No 60 of 2009, s 3 and Sch 14 item 5, e
Part 4 - Transitional indexation provisions Sch 4 Pt 4 repealed by No 47 of

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