A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Eligibility for family tax benefit  

Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances  

SECTION 21   When an individual is eligible for family tax benefit in normal circumstances  

21(1)  
An individual is eligible for family tax benefit if:


(a) the individual:


(i) has at least one FTB child; or

(ii) has at least one regular care child who is also a rent assistance child; and


(b) the individual:


(i) is an Australian resident; or

(ia) is a special category visa holder residing in Australia; or

(ii) satisfies subsection (1A); and


(c) the individual ' s rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 31B(3) , 38AA(3) and 38AF(3) of Schedule 1 , is greater than nil.

When individual satisfies this subsection

21(1A)  


An individual satisfies this subsection if:


(a) the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991 ; and


(b) either:


(i) the individual is in Australia; or

(ii) the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
Exception

21(2)  
However, the individual is not eligible for family tax benefit if another provision of this Subdivision so provides.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.