A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 4 - Part B rate  

Division 1 - Overall rate calculation process  

Subdivision AA - When Part B rate is nil  

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:

adoptive parent ,
of a person (the child ), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.

step-parent ,
of a person (the child ), means the person who:

(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.