Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

Social Security Act 1991

124   Subsections 1010(2) and (3)

Repeal the subsections, substitute:

Children who became double orphans before 1 July 2000

(2) If:

(a) a child became a double orphan before 1 July 2000; and

(b) the person who is qualified for double orphan pension for the child does not, under section 59 of the Family Assistance Act, have a shared care percentage for the child; and

(c) the current family tax benefit rate in respect of the child is less than the prior family allowance rate in respect of the child;

then the rate calculated under subsection (1) in relation to the child is increased by an amount equal to the difference between the prior family allowance rate and the current family tax benefit rate.

(2A) If:

(a) a child became a double orphan before 1 July 2000; and

(b) the person who is qualified for double orphan pension for the child has, under section 59 of the Family Assistance Act, a shared care percentage for the child; and

(c) the current family tax benefit rate in respect of the child is less than the shared care percentage of the prior family allowance rate in respect of the child;

then the rate calculated under subsections (1) and (1A) in relation to the child is increased by an amount equal to the difference between:

(d) the person's shared care percentage of the prior family allowance rate; and

(e) the current family tax benefit rate.

Children who become double orphans on or after 1 July 2000

(3) If:

(a) a child becomes a double orphan on or after 1 July 2000; and

(b) the person who is qualified for double orphan pension for the child does not, under section 59 of the Family Assistance Act, have a shared care percentage for the child; and

(c) the current family tax benefit rate in respect of the child is less than the prior family tax benefit rate in respect of the child;

then the rate calculated under subsection (1) in relation to the child is increased by an amount equal to the difference between the prior family tax benefit rate and the current family tax benefit rate.

(3A) If:

(a) a child becomes a double orphan on or after 1 July 2000; and

(b) the person who is qualified for double orphan pension for the child has, under section 59 of the Family Assistance Act, a shared care percentage for the child; and

(c) the current family tax benefit rate in respect of the child is less than the shared care percentage of the prior family tax benefit rate in respect of the child;

then the rate calculated under subsections (1) and (1A) in relation to the child is increased by an amount equal to the difference between:

(d) the person's shared care percentage of the prior family tax benefit rate; and

(e) the current family tax benefit rate.