A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 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
(Repealed by No 17 of 2016)
S 62 repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016.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 62 formerly read:
S 62(2) amended by No 98 of 2012, s 3 and Sch 2 item 6, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (b), effective 1 January 2013. S 62(2) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting
"
13
"
for
"
26
"
in para (b), effective 1 July 2004. For application provision, see note under s 21(1A). the individual is an
absent overseas recipient
for any period that occurs during the absence from Australia referred to in paragraph (d). S 62(3) amended by No 98 of 2012, s 3 and Sch 2 item 7, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (d), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date. S 62(3) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting
"
13
"
for
"
26
"
in para (d), effective 1 July 2004. For application provision, see note under s
21(1A)
.
SECTION 62 Effect on individual
'
s rate of the individual
'
s absence from Australia
Absence from Australia of recipient
62(1)
Subsection (4) modifies the operation of Schedule
1
in working out an individual
'
s rate of family tax benefit for a period during which the individual is an absent overseas recipient.
62(2)
If an individual leaves Australia, the individual is an
absent overseas recipient
for any period that occurs:
(a)
during that absence from Australia; and
(b)
after the end of the period of 6 weeks beginning on the first day of that absence.
62(3)
If:
(a)
an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b)
the individual then becomes an absent overseas recipient because of the application of subsection (2) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
62(4)
For the purposes of working out an individual
'
s rate of family tax benefit for a period during which the individual is an absent overseas recipient, Schedule
1
applies with the modifications set out in the following table:
Modifications for absent overseas recipient
Provision of Schedule 1
Modification
1
Clause 7
the individual
'
s standard rate is the rate that would be the individual
'
s standard rate if the individual
'
s Part A rate were being worked out using Part 3 of the Schedule (see clause 26)
2
Clause 3
no amount is to be added by way of rent assistance
3
Part 4
the individual
'
s Part B rate is nil
62(5)
For the purposes of working out an individual ' s rate of family tax benefit, if the individual is an absent overseas recipient on a day (disregarding section 63A), then the following provisions do not apply in relation to that day:
(a) paragraph (cb) of step 1 of the method statement in clause 3 of Schedule 1;
(b) paragraph (e) of step 1 of the method statement in clause 25 of Schedule 1;
(c) paragraph 29(1)(c) of Schedule 1;
(d) paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(e) paragraph 29A(2)(c) of Schedule 1.
S 62(5) inserted by No 141 of 2011, s 3 and Sch 2 item 15A, applicable in relation to the 2013-14 income year and later income years.
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