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(Repealed by No 17 of 2016)
S 63 repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016.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 63 formerly read:
S 63(2) amended by No 98 of 2012, s 3 and Sch 2 item 8, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (b) and (c), effective 1 January 2013. S 63(2) substituted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008. S 63(2) formerly read:
the child is an
absent overseas FTB child
for any period that occurs: S 63(3) substituted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008. S 63(3) formerly read:
the child is an
absent overseas FTB child
for any period that occurs during the absence from Australia referred to in paragraph (c). S 63(3A) amended by No 98 of 2012, s 3 and Sch 2 item 9, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (c), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date. S 63(3A) inserted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008. Schedule 1 applies with the modifications set out in the following table:
SECTION 63 Effect on family tax benefit rate of FTB child
'
s absence from Australia
Absence from Australia of FTB child
63(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:
(a)
an FTB child of the individual is an absent overseas FTB child; and
(b)
the individual is not an absent overseas recipient.
63(2)
If:
(a)
one of the following applies:
(i)
an FTB child leaves Australia;
(ii)
a child born outside Australia is an FTB child at birth;
(iii)
a regular care child leaves Australia;
(iv)
a child born outside Australia is a regular care child at birth; and
(b)
the child continues to be absent from Australia for more than 6 weeks; and
(c)
at the end of the period of 6 weeks beginning on the first day of the child
'
s absence from Australia the child is an FTB child;
the child is an
absent overseas FTB child
for any period that occurs:
(d)
during that absence from Australia; and
(e)
after the end of the period mentioned in paragraph (c); and
(f)
during which the child continues to be an FTB child.
63(2)
If:
(a)
either:
(i)
an FTB child leaves Australia; or
(ii)
a child born outside Australia is an FTB child at birth; and
(b)
the child continues to be absent from Australia for more than 13 weeks;
(c)
during that absence from Australia; and
(d)
after the end of the period of 13 weeks beginning on the first day of the child
'
s absence from Australia.
63(3)
If:
(a)
a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and
(b)
during the period that the child is absent from Australia, the child becomes an FTB child or an individual;
the child is an
absent overseas FTB child
for any period that occurs:
(c)
during the absence from Australia referred to in paragraph (b) after the child becomes an FTB child; and
(d)
during which the child continues to be an FTB child.
63(3)
If:
(a)
an FTB child is an absent overseas FTB child because of the application of subsection (2) or a previous application of this subsection; and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 13 weeks after coming to Australia;
63(3A)
If:
(a)
either:
(i)
an FTB child is an absent overseas FTB child because of the application of subsection (2) or (3) or a previous application of this subsection; or
(ii)
a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 6 weeks after coming to Australia; and
(d)
at the time the child leaves Australia, the child is an FTB child;
the child is an
absent overseas FTB child
for any period that occurs:
(e)
during the absence from Australia referred to in paragraph (c); and
(f)
during which the child continues to be an FTB child.
63(4)
For the purposes of working out an individual
'
s rate of family tax benefit for a period during which:
(a)
an FTB child of the individual is an absent overseas FTB child; and
(b)
the individual is not an absent overseas recipient;
Modifications for absent overseas FTB child
Provision of Schedule 1
Modification
1
clause 7
FTB child rate for the child is the base FTB child rate
2
clauses 30 and 31A
disregard the child
S 63(4) amended by No 49 of 2012, s 3 and Sch 6 item 11, by substituting " clauses 30 and 31A " for " clause 30 " in table item 2, effective 1 January 2005.
63(5)
For the purposes of working out an individual ' s rate of family tax benefit, if an FTB child of the individual is an absent overseas FTB child on a day (disregarding section 63A), then disregard that child in working out the amount applicable in relation to that day under the following provisions:
(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 63(5) inserted by No 141 of 2011, s 3 and Sch 2 item 15B, applicable in relation to the 2013-14 income year and later income years.
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