A New Tax System (Family Assistance) Act 1999
SchedulesSchedule 1 - Family Tax Benefit Rate Calculator
Note: See subsection 58(1) .
28D Member of a couple whose youngest FTB child has turned 13 (1)
Despite Subdivisions A and B, an individual ' s Part B rate is nil if:
(a) the individual is a member of a couple; and
(b) the youngest FTB child of the individual has turned 13 years of age. (2)
Subclause (1) does not apply if the individual is a grandparent or great-grandparent of that FTB child. (3)
In determining, for the purposes of this clause, whether an individual is a grandparent or great-grandparent of another person, treat the following relationships as if they were biological child-parent relationships:
(a) the relationship between an adopted child and his or her adoptive parent;
(b) the relationship between a step-child and his or her step-parent;
(c) the relationship between a relationship child and his or her relationship parent. (4)
In this clause:
(a) is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and
(b) is not the biological parent, adoptive parent or relationship parent of the child.