Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011 (50 of 2011)
Schedule 2 Increasing FTB child rates for certain teenagers in secondary study
Part 1 Amendments
A New Tax System (Family Assistance) Act 1999
3 After section 22A
Insert:
22B Meaning of senior secondary school child
(1) An individual is a senior secondary school child if:
(a) the following requirement is satisfied:
(i) for the purposes of subclause 29(3) or 36(2) of Schedule 1 - the individual is aged 16 or 17 or is aged 18 and the calendar year in which the individual turned 18 has not ended;
(ii) for the purposes of any other provision of this Act - the individual is aged 16, 17 or 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and
(b) one of the following applies:
(i) the individual is undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education;
(ii) except for the purposes of subsection 22A(1) or 35(1) of this Act or paragraph 32L(1)(aa) of the Family Assistance Administration Act - the individual is exempt from the FTB activity test.
(2) Subsection 17B(3) applies in relation to subsection (1) of this section in the same way as it applies in relation to subsection 17B(1).
(3) If, apart from this subsection, an individual would cease to be a senior secondary school child because the individual completes the final year of secondary school or an equivalent level of education, then the individual is taken to be a senior secondary school child until the end of:
(a) if the day the individual completes that final year of secondary school or equivalent level of education is in December in a calendar year - 31 December of that year; or
(b) if the day the individual completes that final year of secondary school or equivalent level of education is before December - the period of 28 days beginning on the day after that day.
(4) An individual completes the final year of secondary school or an equivalent level of education on the day worked out in accordance with the following table:
|
Completion day |
||
|---|---|---|
|
Item |
In this situation: |
The day is: |
|
1 |
The individual was not required to sit an examination in relation to that final year or that equivalent level of education |
The day determined by the secondary school to be the last day of classes for that year or by the provider of that education to be the last day of classes for that level of education (as the case may be) |
|
2 |
The individual was required to sit an examination in relation to that final year or that equivalent level of education |
The later of: (a) the day determined by the secondary school to be the last day of the period of examinations for that final year or by the provider of that education to be the last day of the period of examinations for that level of education (as the case may be); and (b) the day determined by the secondary school to be the last day of classes for that final year or by the provider of that education to be the last day of classes for that level of education (as the case may be) |
(5) To avoid doubt, if an individual ceases to be a senior secondary school child, nothing in this section prevents the individual again becoming a senior secondary school child.