Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 (36 of 2018)
Schedule 2 Family tax benefit amendments
Part 2 Amendments commencing on Proclamation
A New Tax System (Family Assistance) Act 1999
5 Sections 61A and 61B
Repeal the sections, substitute:
61A Reduction in FTB child rate unless health check requirement satisfied
(1) An individual's FTB child rate in relation to an FTB child is reduced under subclause 7(2) or 26(3) of Schedule 1 if:
(a) in the income year in which the child turned 4:
(i) the individual was entitled to be paid family tax benefit in respect of the child; and
(ii) the individual, or the individual's partner, was receiving a social security pension, a social security benefit, a service pension or income support supplement; and
(b) before the day the child turned 5, the individual was sent a notice by the Secretary informing the individual of the following:
(i) the requirement for the child to undertake a health check before the day the child turns 5, or before any later day determined by the Secretary under subsection (5);
(ii) the fact that the individual's FTB child rate in relation to the child will be reduced if the child does not meet the requirement; and
(c) the child was an FTB child of the individual on the day the child turned 5; and
(d) none of the following applies:
(i) the FTB child meets the health check requirement before the applicable day (see subsections (4) and (8));
(ii) the FTB child is in a class exempted from the health check requirement by a determination under paragraph (9)(b);
(iii) the FTB child is in a class that is taken to meet the health check requirement by a determination under paragraph (9)(c);
(iv) the Secretary is satisfied that special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement.
Note: See also sections 61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).
Meaning of FTB child rate reduction period
(2) The individual's FTB child rate in relation to the child is reduced for each day in the period (the FTB child rate reduction period ):
(a) beginning on the applicable day (see subsection (4)); and
(b) ending after the relevant number of days (see subsection (3));
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Meaning of relevant number of days
(3) The relevant number of days is the number of days, in the income year in which the child turned 4, on which:
(a) the individual was entitled to be paid family tax benefit in respect of the child; and
(b) the individual, or the individual's partner, received a social security pension, a social security benefit, a service pension or income support supplement.
Meaning of applicable day
(4) For the purposes of this section, the applicable day is:
(a) the day the child turns 5; or
(b) the day after any later day determined by the Secretary under subsection (5).
Determining later days
(5) The Secretary may, in writing, determine a later day for the purposes of this section.
(6) For the purposes of subsection (5):
(a) an application for a later day may be made after the child turns 5, but must be made before the child turns 6; and
(b) the Secretary must not determine a later day unless the Secretary is satisfied that there are special circumstances which prevented the individual, or the individual's partner (or both), from arranging for the child to undertake the health check before the day the child turned 5; and
(c) any later day determined by the Secretary must not be after the day the child turns 6.
Exemption on the grounds the health check requirement inappropriate
(7) An application under subparagraph (1)(d)(iv) must be:
(a) made before the child turns 5; and
(b) must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Health check requirement
(8) For the purposes of this section, the health check requirement for a child is that the child must meet the requirements specified in an instrument under paragraph (9)(a).
Legislative instrument
(9) The Minister may, by legislative instrument:
(a) specify requirements relating to the health of children for the purposes of subsection (8); or
(b) determine that children included in a specified class are exempt from the health check requirement; or
(c) determine that children included in a specified class are taken to meet the health check requirement.
61B Reduction in FTB child rate unless immunisation requirements satisfied
(1) An individual's FTB child rate in relation to an FTB child is reduced under subclause 7(2) or (3) or 26(3) or (4) of Schedule 1 if:
(a) the child is an FTB child of the individual or the individual's partner; and
(b) the child does not meet the immunisation requirements set out in section 6:
(i) for a claim made under the Family Assistance Administration Act for payment of family tax benefit for a past period - on the day the claim is determined; or
(ii) for family tax benefit paid to the individual in instalments - before the end of the grace period (see subsection (4)).
Note: See also sections 61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).
Meaning of FTB child rate reduction period
(2) If family tax benefit is paid to the individual in instalments, the individual's FTB child rate in relation to the child is reduced for each day in the period (the FTB child rate reduction period ):
(a) beginning on the day specified as the date of the notice given in relation to the child under subsection (3); and
(b) ending on the day the child meets the immunisation requirements;
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Note: For an individual who claims family tax benefit for a past period, the FTB child rate is reduced as a lump sum (instead of for a day): see subclauses 7(3) and 26(4) of Schedule 1.
Grace period
(3) For the purposes of subparagraph (1)(b)(ii), if, at any time, the Secretary becomes aware that an FTB child of an individual does not meet the immunisation requirements set out in section 6, the Secretary must give a notice to the individual informing the individual of the following:
(a) the fact that the child does not meet the immunisation requirements;
(b) the requirement for the child to meet the immunisation requirements before the end of the grace period;
(c) the fact that the individual's FTB child rate in relation to the child will be reduced if the child does not meet the requirements before the end of that period.
(4) The grace period :
(a) begins on the day specified as the date of the notice given to the individual in relation to the child; and
(b) ends 63 days after that day.
61C Persons still entitled to FTB despite reductions to nil
Despite section 31 of the Family Assistance Administration Act, the Secretary must not vary a determination so that the individual is not entitled to be paid family tax benefit merely because the individual's rate of family tax benefit is nil as a result of section 61A or 61B of this Act.
61D Death of an FTB child
(1) Section 61A or 61B does not apply in relation to an FTB child of an individual if the child dies:
(a) for section 61A - before the child turns 5, or any later day determined by the Secretary under subsection 61A(5); or
(b) for section 61B - during the grace period in subsection 61B(4); or
(c) in any case - during the FTB child rate reduction period in relation to the child.
(2) Section 61A or 61B does not apply on and from the day the child dies.