A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 4 - Part B rate  

Division 1 - Overall rate calculation process  

Subdivision B - Method of calculating Part B rate for those who return to paid work after the birth of a child etc.  

29A   Method of calculating Part B rate for those who return to paid work after the birth of a child etc.  

(1)   Application of clause  

The Part B rate that an individual is eligible for in respect of a day in an income year is worked out under subclause (2) if:

(a) the individual is a member of a couple on the day; and

(b) the conditions in subclauses (3) to (8) of this clause are met; and

(c) the conditions in clause 29C are met in respect of the day.

(2)   Method of calculating Part B rate  

Subject to clause 29D , the Part B rate that the individual is eligible for in respect of the day is the amount worked out by adding the following amounts:

(a) the individual ' s standard rate under Division 2 in respect of the day (clauses 30 and 31 );

(b) the individual ' s FTB Part B supplement under Division 2A in respect of the day (clause 31A );

(c) the individual ' s energy supplement (Part B) under Division 2B in respect of the day (clause 31B ).

Note:

Paragraph (c) does not apply to certain individuals: see clause 29D .

(3)   Conditions  

During a period during the income year in which the day occurs, the secondary earner of the couple (who might be the individual mentioned in subclause (1)):

(a) is not engaging in paid work; and

(b) is not receiving passive employment income in respect of that period.

(4)    
Later during that income year, the secondary earner returns to paid work for the first time since a child became an FTB child of the secondary earner.

(4A)    
If, in different income years, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a return to paid work that is not the earliest return to paid work.

(4B)    
If, in the same income year, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a secondary earner for whom the period mentioned under paragraph 29C(1)(a) does not begin first.

(5)    
The conditions in clause 29B are met in respect of that child.

(6)    
The individual mentioned in subclause (1) has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in that income year.

(7)    
If subclause (8) does not apply - either or both of the following apply:

(a) the individual notifies the Secretary of the secondary earner ' s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work;

(b) the Secretary becomes aware of the secondary earner ' s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work.

(8)    
If, during the second income year following a particular income year, a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in the particular income year, the Secretary is notified in the claim that the secondary earner returned to paid work during the particular income year.