Schedules
Schedule 1
-
Family Tax Benefit Rate Calculator
Note: See subsection
58(1)
.
Part 2
-
Part A rate (Method 1)
Division 5
-
Maintenance income test
Subdivision C
-
Maintenance income ceiling for Method 1
History
Subdiv C inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24HA
How to work out an individual
'
s above base energy supplement amount
(1)
The individual
'
s
above base energy supplement amount
for the maintenance income is the difference between:
(a)
the individual
'
s energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause
38AA
) for the FTB children of the individual in respect of whom the individual, or the individual
'
s partner, is entitled to apply for maintenance income from the maintenance payer; and
(b)
the individual
'
s energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause
38AF
) for those children (assuming that the individual
'
s Part A rate were calculated under Part
3
).
History
Sch 1 cl 24HA amended by No 55 of 2016, s 3 and Sch 21 item 9, by inserting
"
(1)
"
before
"
The
"
, effective 20 March 2017.
(2)
However, the individual
'
s
above base energy supplement amount
for the maintenance income is nil if paragraph (cb) of step 1 of the method statement in clause
3
does not apply to the individual because of clause
6A
.
History
Sch 1 cl 24HA(2) inserted by No 55 of 2016, s 3 and Sch 21 item 10, effective 20 March 2017.
History
Sch 1 cl 24HA amended by No 122 of 2014, s 3 and Sch 1 items 147 and 148, by substituting
"
above base energy supplement amount
"
for
"
above base clean energy supplement amount
"
and
"
energy supplement
"
for
"
clean energy supplement
"
in para (a) and (b), effective 20 September 2014. No 122 of 2014, s 3 and Sch 1 item 193 contains the following application and transitional provision:
193 Application and transitional provisions
(1)
The amendments made by items 139 and 140 apply for the purposes of working out an approved care organisation
'
s energy supplement for days on or after the commencement of those items.
(2)
Despite the amendments made by items 139 and 140, paragraph
58(2)(b)
and subsection
58(2B)
of the
A New Tax System (Family Assistance) Act 1999
, as in force immediately before the commencement of those items, continue to apply on and after that commencement for the purposes of working out an approved care organisation
'
s clean energy supplement for days occurring before that commencement.
(3)
The amendments made by items 144 and 154 to 183 apply for the purposes of working out the amount of an individual
'
s energy supplement (Part A) or energy supplement (Part B) for days on or after the commencement of those items.
(4)
Despite the amendments made by items 144 and 154 to 183, the provisions of the
A New Tax System (Family Assistance) Act 1999
amended by those items, as those provisions are in force immediately before the commencement of those items, continue to apply on and after that commencement for the purposes of working out an individual
'
s clean energy supplement (Part A) or clean energy supplement (Part B) for days occurring before that commencement.
(5)
The amendments made by items 145 to 153 apply for the purposes of working out an individual
'
s maintenance income ceiling for days on or after the commencement of those items.
(6)
The amendment made by item 184 applies in relation to a payment made on or after the commencement of that item.
(7)
An election referred to in subsection
58A(1)
of the
A New Tax System (Family Assistance) Act 1999
that was in force immediately before the commencement of this item continues in force on and after that commencement.
Sch 1 cl 24HA inserted by No 49 of 2012, s 3 and Sch 6 item 21, applicable in relation to the 2013-14 income year and later income years.
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