A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading.

Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.

S 65E repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65E formerly read:

SECTION 65E Amount of schoolkids bonus - individuals eligible under subsection 35UE(1), (2) or (3)  
65E(1)
If an individual is eligible under subsection 35UE(1) , (2) or (3) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is:

(a) if the individual was aged under 16 on the bonus test day:

(i) the primary school amount; or

(ii) if subsection (2), (3) or (3A) applies to the individual for the bonus test day - the secondary school amount; and

(b) if the individual was aged 16 or over on the bonus test day - the secondary school amount.

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History

S 65E(1) amended by No 70 of 2013, s 3 and Sch 3 item 32, by substituting " subsection (2), (3) or (3A) " for " subsection (2) or (3) " in para (a)(ii), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.

65E(2)
This subsection applies to an individual for the bonus test day if:

(a) an amount was applicable under this section in relation to the most recent bonus test day for the individual; and

(b) the amount was the secondary school amount.

65E(3)
This subsection applies to an individual for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

(a) if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day - the individual:

(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or

(b) if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day - the individual:

(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or

(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or

(c) in any case - the individual:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

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S 65E(3) substituted by No 70 of 2013, s 3 and Sch 3 item 33, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 65E(3) formerly read:

65E(3)
This subsection applies to an individual for the bonus test day if, at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:

(a) if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day - the individual:

(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or

(b) if the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day - the individual:

(i) undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the current education period for the bonus test day; or

(c) if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day - the individual:

(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or

(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or

(d) in any case - the individual:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

65E(3A)
This subsection applies to an individual for the bonus test day if:

(a) the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day; and

(b) the individual:

(i) undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the current education period for the bonus test day; or

(iii) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(iv) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

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History

S 65E(3A) inserted by No 70 of 2013, s 3 and Sch 3 item 33, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.

Eligible activity

65E(4)
For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.

S 65E substituted by No 154 of 2012, s 3 and Sch 5 item 59, effective 17 November 2012. S 65E formerly read:

SECTION 65E Amount of schoolkids bonus - individuals eligible under section 35UE or 35UF  
65E
The amount of schoolkids bonus for an individual who is eligible under section 35UE or 35UF for schoolkids bonus on a bonus test day is the secondary school amount.

S 65E inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.