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) or (1B) ; 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.

Visa holders who may qualify for special benefit

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.


Visa holders connected with the Pacific Australia Labour Mobility scheme

21(1B)    


An individual satisfies this subsection if:

(a)    the individual is the holder of:


(i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 403 (Temporary Work (International Relations)) visa; or

(ii) a visa of a kind determined under subsection (1C) of this section for the purposes of this subparagraph; and

(b)    either:


(i) the individual is a participant, as a worker, in the scheme known as the Pacific Australia Labour Mobility scheme; or

(ii) the visa is granted on the basis that the individual is a member of the family unit (within the meaning of the Migration Act 1958 ) of such a participant; and

(c)    the individual is in a class determined under subsection (1C) .


21(1C)    


The Minister may, by legislative instrument, determine:

(a)    kinds of visas for the purposes of subparagraph (1B)(a)(ii) (subject to subsection (1D) ); and

(b)    classes of individuals for the purposes of paragraph (1B)(c) .


21(1D)    


The Minister must not determine a kind of visa under paragraph (1C)(a) unless the Minister has been advised by the Minister administering the Migration Act 1958 (the Immigration Minister ) that, in the opinion of the Immigration Minister:

(a)    the kind of visa has replaced or will replace:


(i) the kind of visa mentioned in subparagraph (1B)(a)(i) ; or

(ii) a kind of visa previously determined under paragraph (1C)(a) ; and

(b)    the replacement kind of visa is intended to give the same benefits as the replaced kind of visa.


21(1E)    


Without limiting paragraph (1C)(b) , a class of individuals may be determined under that paragraph by reference to the fact that an individual holds a visa of a specified kind.
Example:

A visa of a kind referred to in a specified way in the regulations under the Migration Act 1958 or that permits the holder to stay in Australia for at least a specified period.



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.