A New Tax System (Family Assistance) Act 1999
This Act may be cited as the A New Tax System (Family Assistance) Act 1999. SECTION 2 Commencement 2(1)
This Act commences, or is taken to have commenced:
(a) after all the provisions listed in subsection (2) have commenced; and
(b) on the last day on which any of those provisions commenced.
2(2)
These are the provisions:
(a) section 1-2 of the A New Tax System (Goods and Services Tax) Act 1999;
(b) section 2 of the A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999;
(c) section 2 of the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999;
(d) section 2 of the A New Tax System (Goods and Services Tax Imposition - General) Act 1999;
(e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
SECTION 2A 2A Norfolk Island
This Act extends to Norfolk Island.
In this Act, unless the contrary intention appears:
24 hour care
(Repealed by No 22 of 2017)
24 hour care limit
(Repealed by No 22 of 2017)
24 hour care period
(Repealed by No 22 of 2017)
2020 economic support payment
means:
(a) a first 2020 economic support payment; or
(b) a second 2020 economic support payment.
Aboriginal or Torres Strait Islander child
has the meaning given by subclause 15A(3) of Schedule 2.
Aboriginal or Torres Strait Islander child result
has the meaning given by clause 15A of Schedule 2.
Aboriginal or Torres Strait Islander person
has the meaning given by subclause 15A(4) of Schedule 2.
absence
(Repealed by No 22 of 2017)
absent overseas FTB child
(Repealed by No 17 of 2016)
absent overseas recipient
(Repealed by No 17 of 2016)
absent overseas regular care child
(Repealed by No 17 of 2016)
ACCS
: see
additional child care subsidy
.
ACCS (child wellbeing)
: see
additional child care subsidy
.
ACCS (grandparent)
: see
additional child care subsidy
.
ACCS hourly rate cap
has the meaning given by subclause 6(2) of Schedule 2.
ACCS (temporary financial hardship)
: see
additional child care subsidy
.
ACCS (transition to work)
: see
additional child care subsidy
.
activity test result
has the meaning given by clause 11 of Schedule 2.
additional child care subsidy
or
ACCS
means additional child care subsidy for which:
(a) an individual or an approved provider may become eligible under section 85CA ( ACCS (child wellbeing) ); or
(b) an individual may become eligible under section 85CG ( ACCS (temporary financial hardship) ); or
(c) an individual may become eligible under section 85CJ ( ACCS (grandparent) ); or
(d) an individual may become eligible under section 85CK ( ACCS (transition to work) ).
additional economic support payment 2020
means a payment to which an individual is entitled under Division 1 of Part 10.
additional economic support payment 2021
means a payment to which an individual is entitled under Division 2 of Part 10.
adjusted taxable income
has the meaning given by Schedule 3.
aged care resident
has the same meaning as in the Social Security Act 1991.
amount of rent paid or payable
has the same meaning as in the Social Security Act 1991.
annual cap
(Repealed by No 86 of 2021)
applicable percentage
has the meaning given by clauses 3 and 3A of Schedule 2.
application day
has the meaning given by subsections 35K(2) and (3).
approved care organisation
means an organisation approved by the Secretary under section 20.
approved course of education or study
has the meaning given by subsection 541B(5) of the Social Security Act 1991 for the purposes of paragraph (1)(c) of that section.
Attorney-General's Secretary
(Repealed by No 31 of 2018)
Australia
, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Note:
In Division 5 of Part 4 of the Family Assistance Administration Act (about departure prohibition orders), Australia has an extended meaning.
Australian Immunisation Handbook
means the latest edition of the Australian Immunisation Handbook published by the Australian Government Publishing Service.
Australian resident
has the same meaning as in the Social Security Act 1991.
Australian travel document
has the same meaning as in the Australian Passports Act 2005.
authorised party
, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in respect of the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.
baby bonus
(Repealed by No 70 of 2013)
back to school bonus
means a payment to which an individual is entitled under section 95 or 98.
base FTB child rate
, in relation to an FTB child of an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 8 of that Schedule.
base rate
, in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 4 of that Schedule.
becomes entrusted
: a child
becomes entrusted
to the care of an individual at a time if:
(a) any person entrusts the child to the individual's care; and
(b) as a result, the child is in the individual's care at that time; and
(c) the child was not in the individual's care at any earlier time.
benefit received by an individual
has a meaning affected by paragraph 19(2)(b).
bonus test day
(Repealed by No 96 of 2014)
capitalised maintenance income
, in relation to an individual, means maintenance income (other than child maintenance to which clause 20B, 20C or 20D of Schedule 1 applies) of the individual:
(a) that is neither a periodic amount nor a benefit provided on a periodic basis; and
(b) the amount or value of which exceeds $1,500.
Note:
Periodic amount is defined in section 19.
care arrangement
in relation to a child means:
(a) a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or
(b) a parenting plan for the child; or
(c) any of the following orders relating to the child:
(i) a family violence order within the meaning of section 4 of the Family Law Act 1975;
(ii) a parenting order within the meaning of section 64B of that Act;
(iii) a State child order registered in accordance with section 70D of that Act;
(iv) an overseas child order registered in accordance with section 70G of that Act.
care period
has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).
CCS
: see
child care subsidy
.
CCS fortnight
means a period of 2 weeks beginning on:
(a) Monday 2 July 2018; or
(b) every second Monday after that Monday.
CCS hourly rate cap
has the meaning given by subclause 2(3) of Schedule 2.
change of care day
for an individual who cares for a child means:
(a) if a determination of the individual's percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child under the determination; or
(b) if a determination of the individual's percentage of care for the child has been suspended under Subdivision E of Division 1 of Part 3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child determined for the purposes of subsection 35C(4) under the determination; or
(c) otherwise - the first day on which the care of the child that was actually taking place did not correspond with the individual's extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child).
child care benefit
(Repealed by No 22 of 2017)
child care rebate
(Repealed by No 22 of 2017)
child care subsidy
or
CCS
means child care subsidy for which an individual may become eligible under section 85BA.
child care tax rebate
(Repealed by No 50 of 2009)
child support
means financial support under the Child Support (Assessment) Act 1989 and includes financial support:
(a) by way of lump sum payment; or
(b) by way of transfer or settlement of property.
child support agreement
has the meaning given by section 81 of the Child Support (Assessment) Act 1989.
child support care determination
has the meaning given by paragraph 35T(1)(b).
child wellbeing result
has the meaning given by clause 15 of Schedule 2.
clean energy advance
means an advance to which an individual is entitled under Division 1 or 3 of Part 8.
compliance penalty period
has the same meaning as in the Social Security Act 1991.
conscientious objection
(Repealed by No 158 of 2015)
continuous flexible period
has the same meaning as in the Paid Parental Leave Act 2010.
CPC rate
(Repealed by No 60 of 2009)
current education period
(Repealed by No 96 of 2014)
current figure
, as at a particular time and in relation to an amount that is to be indexed or adjusted under Schedule 4, means:
(a) if the amount has not yet been indexed or adjusted under Schedule 4 before that time - the amount; and
(b) if the amount has been indexed or adjusted under Schedule 4 before that time - the amount most recently substituted for the amount under Schedule 4 before that time.
deemed activity test result
has the meaning given by clause 16 of Schedule 2.
disability expenses maintenance
has the meaning given by subsection 19(3).
disabled person
means a person who is:
(a) receiving a disability support pension under Part 2.3 of the Social Security Act 1991; or
(b) receiving an invalidity pension under Division 4 of Part III of the Veterans' Entitlements Act 1986; or
(c) participating in an independent living program provided by CRS Australia or such other body determined by the Minister, by legislative instrument, for the purposes of this paragraph; or
(d) diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or
(e) included in a class of persons determined by the Minister, by legislative instrument, to be a disabled person for the purposes of this paragraph.
economic security strategy payment to families
means a payment to which an individual is entitled under section 89 or 93.
eligible for parental leave pay
(Repealed by No 53 of 2020)
ETR payment
(short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A.
exempt from the FTB activity test
(Repealed by No 14 of 2014)
extended child wellbeing period
has the meaning given by subclause 15(3) of Schedule 2.
(a) family tax benefit; or
(b) stillborn baby payment; or
(c) (Repealed by No 49 of 2012)
(d) child care subsidy; or
(da) additional child care subsidy; or
(e) family tax benefit advance; or
(f) single income family supplement.
(g) (Repealed by No 96 of 2014)
family dispute resolution
has the meaning given by section 10F of the Family Law Act 1975.
(a) a parenting order within the meaning of section 64B of the Family Law Act 1975; or
(b) a family violence order within the meaning of section 4 of that Act; or
(c) a State child order registered under section 70D of that Act; or
(d) an overseas child order registered under section 70G of that Act.
family member
(Repealed by No 83 of 1999)
family tax benefit
means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA).
first 2020 economic support payment
means a payment to which an individual is entitled under Division 1 of Part 9.
flexible PPL day
has the same meaning as in the Paid Parental Leave Act 2010.
Foreign Affairs Minister
means the Minister administering the Australian Passports Act 2005.
fourth income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
fourth income threshold
(Repealed by No 66 of 2022)
FTB advance rate
(Repealed by No 53 of 2011)
(a) in relation to family tax benefit - has the meaning given in Subdivision A of Division 1 of Part 3; and
(b) in relation to child care subsidy and additional child care subsidy - has the meaning given in Subdivision A of Division 1 of Part 3 (except for section 24), but in applying Subdivision D of that Division to CCS or ACCS, a reference in Subdivision D to a claim for payment of family tax benefit is taken to be a reference to a claim for CCS; and
(ba) (Repealed by No 96 of 2014)
(c) in relation to stillborn baby payment - has the meaning given in Subdivision A of Division 1 of Part 3; and
(d) (Repealed by No 49 of 2012)
(e) in relation to single income family supplement - has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to that supplement in a case where a claim for that supplement is required for there to be an entitlement to be paid that supplement, a reference in Subdivision D of that Division to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of that supplement.
FTB child rate reduction period
has the meaning given by subsection 61A(2) or 61B(2).
Note:
The FTB child rate reduction period relates to a child who does not meet the health check or immunisation requirements under section 61A or 61B.
general practitioner
has the same meaning as in the Health Insurance Act 1973.
has a continuous PPL period
(Repealed by No 4 of 2023)
higher rate child
has the meaning given by subclause 3B(1) of Schedule 2.
holder
, in relation to a visa, has the same meaning as in the Migration Act 1958.
Home Affairs Minister
means the Minister administering the Australian Security Intelligence Organisation Act 1979.
(b) for an individual - has the meaning given by subclause 6(1) of Schedule 2; or
(c) for an approved provider - has the meaning given by subclause 9(1) of Schedule 2.
hourly rate of CCS
has the meaning given by subclause 2(1) of Schedule 2.
(a) for an individual - has the meaning given by subclause 2(2) of Schedule 2; and
(b) for an approved provider - has the meaning given by subclause 9(2) of Schedule 2.
Human Services Secretary
means the Chief Executive Officer of Services Australia.
illness separated couple
has the same meaning as in the Social Security Act 1991.
Immigration Minister
(Repealed by No 31 of 2018)
immunised
, in relation to a child, means the child is immunised in accordance with:
(a) a standard vaccination schedule determined under section 4; or
(b) a catch up vaccination schedule determined under section 4.
income support supplement
has the same meaning as in the Social Security Act 1991.
Income Tax Assessment Act
means the Income Tax Assessment Act 1997.
income year
has the same meaning as in the Income Tax Assessment Act.
increased care of a child
has the meaning given by section 35GA.
index number
has the same meaning as in the Social Security Act 1991.
ineligible homeowner
has the same meaning as in the Social Security Act 1991.
interim period
has the meaning given by section 35FA.
low income result
has the meaning given by clause 13 of Schedule 2.
lower income (base rate) threshold
has the meaning given by subclause 3(4) of Schedule 2.
lower income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
lower income threshold
(Repealed by No 66 of 2022)
maintenance
includes child support.
maintenance agreement
means a written agreement (whether made within or outside Australia) that provides for the maintenance of a person (whether or not it also makes provision in relation to other matters), and includes such an agreement that varies an earlier maintenance agreement.
maintenance income
, in relation to an individual, means:
(a) child maintenance - any one or more of the following amounts:
(i) if clause 20B of Schedule 1 applies (notional assessments for child support agreements) - the amount worked out under that clause;
(ii) if clause 20C of Schedule 1 applies (lump sum payments) - the amount worked out under that clause;
(iia) if clause 20D of Schedule 1 applies (deemed receipt for administrative assessments privately collected) - the amount worked out under that clause;
(iii) otherwise - the amount of a payment or the value of a benefit that is received by the individual for the maintenance of an FTB child of the individual and is received from a parent or relationship parent of the child, or the former partner of a parent or relationship parent of the child; or
(b) partner maintenance-that is, the amount of a payment or the value of a benefit that is received by the individual for the individual's own maintenance and is received from the individual's former partner; or
(c) direct child maintenance-that is, the amount of a payment or the value of a benefit that is received by an FTB child of the individual for the child's own maintenance and is received from:
(i) a parent or relationship parent of the child; or
(ii) the former partner of a parent or relationship parent of the child;
but does not include disability expenses maintenance.
Note:
This definition is affected by section 19.
maintenance income credit balance
has the meaning given by clause 24A of Schedule 1.
maternity allowance
(Repealed by No 59 of 2004)
maternity immunisation allowance
(Repealed by No 49 of 2012)
maternity payment
(Repealed by No 82 of 2007)
maximum interim period
for a determination under section 35A or 35B of an individual's percentage of care for a child is the period beginning on the change of care day for the individual and ending at:
(a) for a determination relating to a court order - the later of:
(i) the end of the period of 52 weeks starting on the day the court order first takes effect; or
(ii) the end of the period of 26 weeks starting on the change of care day; or
(b) for a determination relating to a written agreement or parenting plan - the end of the period of 14 weeks starting on the change of care day.
medical practitioner
means a person registered or licensed as a medical practitioner under a State or Territory law that provides for the registration or licensing of medical practitioners.
meets the immunisation requirements
has the meaning given by section 6.
member of a couple
has the same meaning as in the Social Security Act 1991.
member of the same couple
has the same meaning as
member of a couple
has.
Military Rehabilitation and Compensation Act Education and Training Scheme
means the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 (as the scheme is in force at the commencement of this definition).
Minister's rules
has the meaning given by subsection 85GB(1).
Minister's rules result
has the meaning given by clause 14 of Schedule 2.
non-standard hours family day care
(Repealed by No 22 of 2017)
non-standard hours in-home care
(Repealed by No 22 of 2017)
notional assessment
has the meaning given by section 146E of the Child Support (Assessment) Act 1989.
one-off payment to families
means a payment to which an individual is entitled under section 86.
paid work
(other than in paragraph 12(2)(a) of Schedule 2) has the meaning given by section 3B.
parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010.
parenting plan
has the meaning given by the Family Law Act 1975.
partner
has the same meaning as in the Social Security Act 1991.
partnered (partner in gaol)
has the same meaning as in the Social Security Act 1991.
part-time family day care
(Repealed by No 22 of 2017)
part-time in-home care
(Repealed by No 22 of 2017)
passive employment income
of an individual, in respect of a period, means:
(a) income that is earned by the individual in respect of the period as a result of the individual being on paid leave for the period; or
(b) a payment of compensation, or a payment under an insurance scheme, in respect of the individual's inability to earn, derive or receive income from paid work during the period; or
(c) if the individual stops paid work as a self-employed individual - income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual's previous self-employment.
payment or benefit received from an individual
has a meaning affected by paragraph 19(2)(c).
percentage of care
, in relation to an individual who cares for a child, means the individual's percentage of care for the child that is determined by the Secretary under Subdivision D of Division 1 of Part 3.
percentage range
(Repealed by No 74 of 2023)
permanent visa
has the same meaning as in the Migration Act 1958.
PPL period
(Repealed by No 4 of 2023)
prescribed educational scheme
has the same meaning as in the Social Security Act 1991.
previous education period
(Repealed by No 96 of 2014)
primary carer
(Repealed by No 70 of 2013)
primary school amount
(Repealed by No 96 of 2014)
principal home
has the same meaning as in the Social Security Act 1991.
provide
, in relation to a session of care, has the meaning given by section 10.
received from
has a meaning affected by paragraph 19(2)(a).
(a) in relation to a social security payment - has the same meaning as in subsections 23(1D), 23(2) and (4) of the Social Security Act 1991; and
(b) for the purposes of a reference in section 85CJ of this Act or clause 1, 28B or 38L of Schedule 1 to this Act, or in section 32AI of the Family Assistance Administration Act, to a person receiving a social security pension or social security benefit:
(i) except in relation to clauses 1 and 38L of Schedule 1 to this Act - is taken to include the meaning provided in subsection 23(4A) of the Social Security Act 1991 as if those sections and clauses were specified in provisions of that Act referred to in subsection 23(4AA) of that Act; and
(ii) subject to subsection (8) of this section, is taken to include a reference to a person being prevented from receiving a social security pension or social security benefit because of the application of a compliance penalty period.
has effect as if that determination had not been made; and
(c) in relation to a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment - has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999).
[ CCH Note: Act No 35 of 2003, s 3 and Sch 6 item 1, substituted the definition of "receiving", effective 20 September 2003. This substitution was repealed by No 122 of 2003, s 3 and Sch 7 item 2, effective 19 September 2003.]
recognised activity
has the meaning given by subclause 12(2) of Schedule 2.
recognised activity result
has the meaning given by subclause 12(1) of Schedule 2.
recognised immunisation provider
has the same meaning as
recognised vaccination provider
in the Australian Immunisation Register Act 2015.
recognised study commitments
(Repealed by No 22 of 2017)
recognised training commitments
(Repealed by No 22 of 2017)
recognised work or work related commitments
(Repealed by No 22 of 2017)
reduced care of a child
has the meaning given by section 35H.
registered entitlement
, of an individual, means the individual's entitlement to receive maintenance income from a particular payer, if the payer's liability to pay that maintenance income is an enforceable maintenance liability within the meaning of the Child Support (Registration and Collection) Act 1988.
registered parenting plan
means a parenting plan registered under section 63E of the Family Law Act 1975.
regular care child
, of an individual (the
adult
), means an individual:
(a) who would be an FTB child of the adult but for the operation of section 25 (adult's percentage of care for the child during a care period is less than 35%); and
(b) for whom the adult has a percentage of care during a care period that is at least 14%.
Note:
See also section 25A.
reimbursement fringe benefit
has the meaning given by subclause 2(5) of Schedule 2.
relationship child
has the same meaning as in the Social Security Act 1991.
relationship parent
has the same meaning as in the Social Security Act 1991.
relevant schoolkids bonus child
(Repealed by No 96 of 2014)
relevant shared carer
means an individual who has a shared care percentage for each of his or her FTB children.
rent
has the same meaning as in the Social Security Act 1991.
rent assistance child
has the meaning given by clause 38B of Schedule 1.
repayment period
, in relation to a family tax benefit advance that is paid to an individual, has the meaning given by subclause 40(3) of Schedule 1.
resides in Australia
has the same meaning as in the Social Security Act 1991.
respite care couple
has the same meaning as in the Social Security Act 1991.
returns to paid work
has the meaning given by section 3B.
satisfies the FTB activity test
(Repealed by No 14 of 2014)
satisfies the work/training/study test
(Repealed by No 22 of 2017)
school child
(Repealed by No 22 of 2017)
school holiday session
(Repealed by No 22 of 2017)
schoolkids bonus
(Repealed by No 96 of 2014)
second 2020 economic support payment
means a payment to which an individual is entitled under Division 2 of Part 9.
second income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
second income threshold
(Repealed by No 66 of 2022)
secondary earner
of a couple, in respect of an income year, means:
(a) unless paragraph (b) applies:
(i) the member of the couple who has the lower adjusted taxable income for the year; or
(ii) if both members of the couple have the same adjusted taxable income for the year - the member of the couple who returns to paid work first during the year; or
(b) if the rate of family tax benefit for a member of the couple is determined on the basis of an estimate of adjusted taxable income for the year, and only one member of the couple returns to paid work during the year - the member of the couple whose original estimate of adjusted taxable income is the lower estimate for the couple for the year (disregarding subclause 3(2) of Schedule 3).
secondary school amount
(Repealed by No 96 of 2014)
Secretary's rules
has the meaning given by subsection 85GB(2).
security notice
means a notice under section 57GJ.
senior secondary school child
has the meaning given by section 22B.
service pension
has the same meaning as in the Social Security Act 1991.
session of care
has the meaning given by Minister's rules made for the purposes of section 9.
shared care percentage
for an individual for an FTB child has the meaning given by section 59.
single income family bonus
means a payment to which an individual is entitled under section 101.
single income family supplement
means the supplement for which an individual is eligible under Division 6 of Part 3.
social security benefit
has the same meaning as in the Social Security Act 1991.
social security payment
has the same meaning as in the Social Security Act 1991.
social security pension
has the same meaning as in the Social Security Act 1991.
special category visa
has the same meaning as in the Migration Act 1958.
standard advance period
(Repealed by No 53 of 2011)
standard hours family day care
(Repealed by No 22 of 2017)
standard hours in-home care
(Repealed by No 22 of 2017)
standard reduction
, in relation to a family tax benefit advance, has the meaning given by clause 41 of Schedule 1.
State/Territory child welfare law
has the meaning given by subsection 85ED(2).
stillborn baby payment
means the payment for which an individual is eligible under Division 2 of Part 3.
stillborn child
means a child:
(a) who weighs at least 400 grams at delivery or whose period of gestation was at least 20 weeks; and
(b) who has not breathed since delivery; and
(c) whose heart has not beaten since delivery.
studying overseas full-time
: see section 3C.
takes reasonable action to participate in family dispute resolution
has the meaning given by subsection 35FA(3).
taxable income
has the same meaning as in the Income Tax Assessment Act.
temporarily separated couple
has the same meaning as in the Social Security Act 1991.
third income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
third income threshold
(Repealed by No 66 of 2022)
transition to work payment
has the meaning given by subsection 85CK(3).
undertaking full-time study
has the same meaning as in the Social Security Act 1991.
upper income (base rate) threshold
has the meaning given by subclause 3(4) of Schedule 2.
upper income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
upper income threshold
(Repealed by No 66 of 2022)
Veterans' Children Education Scheme
means the scheme prepared under section 117 of the Veterans' Entitlements Act 1986 (as the scheme is in force at the commencement of this definition).
veteran payment
means a veteran payment made under an instrument made under section 45SB of the Veterans' Entitlements Act 1986.
week
, in relation to child care subsidy and additional child care subsidy, has the meaning given in subsection (6).
week concerned
(Repealed by No 22 of 2017)
youth allowance
means a payment under Part 2.11 of the Social Security Act 1991.
3(2)
Expressions used in this Act that are defined in the A New Tax System (Family Assistance) (Administration) Act 1999 have the same meaning as in that Act.
3(3)
For the purposes of paragraph (d) of the definition of disabled person , the reference to a psychologist is a reference to a psychologist who: (a) is registered with a Board established under a law of a State or Territory that registers psychologists in that State or Territory; and (b) has qualifications or experience in assessing impairment in adults.
3(4)
(Repealed by No 108 of 2006)
3(5)
(Repealed by No 22 of 2017)
3(6)
A week , for the purposes of child care subsidy and additional child care subsidy, begins on a Monday.
3(7)
(Repealed by No 60 of 2009)
3(8)
Subparagraph (b)(ii) of the definition of receiving in subsection (1) does not apply in relation to a compliance penalty period if: (a) the duration of the period is more than 8 weeks; or (b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - it has been more than 8 weeks since any compliance penalty period did not apply to the person; and (c) in relation to a social security pension, a social security benefit, a service pension or income support supplement - has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999).
3(9)
However, if: (a) the compliance penalty period; or (b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - the period since any compliance penalty period did not apply to the person;
started in the income year preceding the income year in which the 8 weeks referred to in subsection (8) elapsed, that subsection does not apply in relation to the compliance penalty period until the start of the later income year.
SECTION 3AA MEANING OF RECEIVING AFFECTED BY SUSPENSION OF CERTAIN SCHOOLING REQUIREMENT PAYMENTS
Scope
3AA(1)
This section applies for the purposes of a reference in section 85CJ or 85CK of this Act, or clause 1, 28B or 38L of Schedule 1 to this Act, to a person receiving payments ( affected schooling requirement payments ) covered by subsection (2).
3AA(2)
The affected schooling requirement payments are the following:
(a) a social security pension;
(b) a social security benefit;
(c) a service pension;
(d) income support supplement;
(e) a veteran payment.
Note:
These payments are schooling requirement payments within the meaning of the Social Security (Administration) Act 1999 (see section 124D of that Act).
General rule - person taken to receive payment during suspension
3AA(3)
In this Act, subject to subsections (4) and (5):
receiving
is taken to include a reference to a person being prevented from receiving an affected schooling requirement payment because the payment is suspended under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999.
Note:
See also the definition of receiving in subsection 3(1), and subsections 3(8) and (9).
Exception - more than 13 weeks continuous suspension
3AA(4)
Subsection (3) does not apply in relation to the suspension of an affected schooling requirement payment if the payment has been suspended for a continuous period of more than 13 weeks.
3AA(5)
However, if the period of suspension referred to in subsection (4) started in the income year preceding the income year in which the 13 weeks referred to in that subsection elapsed, that subsection does not apply in relation to the suspension until the start of the later income year.
For the avoidance of doubt, except where express provision is made to the contrary, an individual may be taken, for the purposes of this Act, to be in the care of 2 or more other individuals at the same time.
Meaning of paid work
3B(1)
Paid work (other than in paragraph 12(2)(a) of Schedule 2) means any work for financial gain or any other reward (whether as an employee, a self-employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned.
Note:
The ordinary meaning of paid work applies to paragraph 12(2)(a) of Schedule 2.
Meaning of returns to paid work
3B(2)
An individual returns to paid work during an income year if:
(a) the individual is not engaging in paid work during that year; and
(b) the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year.
3B(3)
An individual returns to paid work during an income year if:
(a) the individual is not engaging in paid work during that year; and
(b) the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and
(c) the Secretary is notified in writing that the individual returned to paid work during that year:
(i) during the income year following that year and in accordance with subsection (4); or
(ii) if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year - in accordance with subsection (5).
3B(4)
For the purposes of subparagraph (3)(c)(i), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by:
(a) if:
(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
both members of the couple; and
(ii) the individual is a member of the same couple at the time of the notification;
(b) if:
(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
the individual who engages in the paid work; and
(ii) the individual is no longer a member of the same couple at the time of the notification;
(c) if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit - the member of the couple who is eligible for family tax benefit.
3B(5)
For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year.
For the purposes of this Act, studying overseas full-time has the meaning given by a legislative instrument made by the Minister for the purposes of this section.
The Minister must, for the purpose of the definition of immunised in section 3, by legislative instrument, determine:
(a) one or more standard vaccination schedules for the immunisation of children; and
(b) one or more catch up vaccination schedules for the immunisation of children who have not been immunised in accordance with a standard vaccination schedule.
4(2)
Despite subsection 14(2) of the Legislation Act 2003, a determination made for the purposes of subsection (1) of this section may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument or other writing as in force or existing from time to time.
SECTION 5 5 Meaning of conscientious objection
(Repealed by No 158 of 2015)
This section states when the child of an individual (the adult ) meets the immunisation requirements for the purposes of determining:
(a) whether the adult is eligible for child care subsidy under Division 2 of Part 4A; or
(b) whether an approved provider is eligible for ACCS (child wellbeing) for sessions of care provided to the child.
Child immunised
6(2)
The child meets the immunisation requirements if the child has been immunised.
Medical contraindication, natural immunity and vaccine study
6(3)
The child meets the immunisation requirements if:
(a) a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook; or
(b) a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the child does not require immunisation because the child has contracted a disease or diseases and as a result has developed a natural immunity; or
(c) the child is a participant in a vaccine study approved by a Human Research Ethics Committee registered with the National Health and Medical Research Council.
Temporary unavailability of vaccine
6(4)
The child meets the immunisation requirements if:
(a) the child has not received a vaccination at a particular age; and
(b) the person who occupies, or is acting in, the position of Commonwealth Chief Medical Officer has certified in writing that the vaccine for that vaccination is, or all of the vaccines for that vaccination are, temporarily unavailable; and
(c) if that vaccine, or one of those vaccines, had been available, the Secretary is satisfied that the child would have been immunised; and
(d) that vaccine has not, or none of those vaccines have, become available.
Child vaccinated overseas
6(5)
The child meets the immunisation requirements if:
(a) the child has received one or more vaccinations while outside Australia; and
(b) a recognised immunisation provider has certified in writing that those vaccinations have provided the child with the same level of immunisation that the child would have acquired if the child had been vaccinated in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4; and
(c) the child has received, whether in or outside Australia, all the other vaccinations in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4.
Secretary's decision
6(6)
The child meets the immunisation requirements if the Secretary determines in writing that the child meets the immunisation requirements.
6(7)
In making a determination under subsection (6), the Secretary must comply with any decision-making principles set out ina legislative instrument made by the Minister for the purposes of this subsection.
Requirements for certifications and applications for determinations
6(8)
The following must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary:
(a) a certification under paragraph (3)(a) or (b), (4)(b) or (5)(b);
(b) an application for a determination under subsection (6).
SECTION 7 7 Minister may make determinations in relation to the immunisation requirements
(Repealed by No 158 of 2015)
The Secretary may, in accordance with the Minister's rules, determine:
(a) that an individual who is not an Australian resident is taken to be an Australian resident for the purposes of Division 2 of Part 4A (eligibility for CCS); and
(b) if the determination is for a period - the period in respect of which the person is taken to be an Australian resident.
8(2)
The Secretary may make a determination under subsection (1) if the Secretary is satisfied that:
(a) hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or
(b) because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely.
8(3)
Minister's rules made for the purposes of subsection (1) may prescribe matters to which the Secretary must have regard in making determinations under subsection (1), including time limits for periods referred to in paragraph (1)(b).
8(4)
(Repealed by No 22 of 2017)
8(5)
(Repealed by No 108 of 2006)
SECTION 9 Session of care 9(1)
The Minister's rules must prescribe what constitutes a session of care for the purposes of this Act.
9(2)
Minister's rules made for the purposes of subsection (1) may also deal with how a session of care that starts on one day and ends on another day is to be treated for the purposes of this Act.
9(3)
(Repealed by No 108 of 2006)
SECTION 10 When a session of care is provided
Basic rule about when a session of care is provided
10(1)
For the purposes of this Act and the Family Assistance Administration Act, a child care service provides a session of care to a child if: (a) the child is enrolled for care by the service and the child attends the session of care or any part of it; or (b) if the child does not attend any part of the session of care - the service is taken to have provided the session of care to the child under subsection (2), (3) or (5).
Note:
Enrolled is defined in section 200B of the Family Assistance Administration Act.
Allowable absences
10(2)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and (b) the day is:
(i) a day on which the child is enrolled for care by the service; and
(ii) after the day the child first attended a session of care provided by the service; and
(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(c) either:
(iv) not a day prescribed by the Minister's rules; and
(i) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or
(ii) if the Minister's rules prescribe a particular event or circumstance - the conditions referred to in subsection (2AA) are met.
Note:
Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.
10(2AA)
For the purposes of subparagraph (2)(c)(ii), the conditions are that: (a) any conditions prescribed by the Minister's rules for the prescribed event or circumstance are met; and (b) if the Minister's rules prescribe a number of days for the event or circumstance for all or part of the financial year - there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection (2) as a result of subparagraph ((2)(c)(ii) in relation to that event or circumstance.
10(2A)
The Minister's rules may prescribe circumstances in which subparagraph (2)(b)(ii) or (ii) does not apply.
More than the number of allowable absences
10(3)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) the service is not taken to have provided the session of care to the child on the day under subsection (2); and (b) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and (c) the day is:
(i) a day on which the child is enrolled for care by the service; and
(ii) after the day the child first attended a session of care provided by the service; and
(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(d) the absence is for a reason specified in subsection (4); and (e) if the absence is for an illness referred to in paragraph (4)(a) or (b) - the service has been given a certificate that was issued by a medical practitioner in relation to the illness.
(iv) not a day prescribed by the Minister's rules; and
Note:
Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.
10(3A)
The Minister's rules may prescribe circumstances in which subparagraph (3)(c)(ii) or (iii) or paragraph (3)(e) does not apply.
10(4)
For the purposes of paragraph (3)(d), the reasons are the following: (a) the child is ill; (b) any of the following persons is ill:
(i) the individual in whose care the child is;
(ii) the partner of the individual in whose care the child is;
(c) the child is attending preschool; (d) alternative care arrangements have been made for the child on a pupil-free day; (e) a reason prescribed by the Minister's rules.
(iii) an individual with whom the child lives;
10(5)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) the service is not taken to have provided the session of care to the child on the day under subsection (2) or (3) only because the day is:
(i) before the day the child first attended a session of care provided by the service; or
(b) the Secretary is satisfied that exceptional circumstances exist in relation to:
(ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(i) the child; or
(ii) the individual in whose care the child is; or
(iii) the partner of the individual in whose care the child is; or
(c) the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.
(iv) an individual with whom the child lives; and
10(6)
A determination under paragraph (5)(c) is not a legislative instrument.
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 14 of 2014)
(Repealed by No 22 of 2017)
For the purposes of the definition of capitalised maintenance income in section 3, an amount is a periodic amount if it is:
(a) the amount of one payment in a series of related payments, even if the payments are irregular in time and amount; or
(b) the amount of a payment making up for arrears in such a series.
19(2)
For the purposes of the definitions of maintenance income and disability expenses maintenance in section 3:
(a) a payment received under subsection 76(1) of the Child Support (Registration and Collection) Act 1988 in relation to a registered maintenance liability (within the meaning of that Act) is taken to be received from the individual who is the payer (within the meaning of that Act) in relation to the liability; and
(b) a reference to a benefit received by an individual includes a reference to a benefit received by the individual because of a payment made to, or a benefit conferred on, another individual (including a payment made or benefit conferred under a liability owed to the other individual); and
(c) a reference to a payment or benefit received from an individual includes a reference to a payment or benefit received:
(i) directly or indirectly from the individual; and
(ii) out of any assets of, under the control of, or held for the benefit of, the individual; and
(iii) from the individual under or as a result of a court order, a court registered or approved maintenance agreement, a financial agreement (within the meaning of the Family Law Act 1975), a Part VIIIAB financial agreement (within the meaning of that Act) or otherwise.
19(3)
A payment or benefit is disability expenses maintenance of an individual if:
(a) the payment or benefit is provided for expenses arising directly from:
(i) a physical, intellectual or psychiatric disability; or
of an FTB child of the individual; and
(ii) a learning difficulty;
(b) the disability or difficulty is likely to be permanent or to last for an extended period; and
(c) the payment or benefit is received:
(i) by the individual for the maintenance of the FTB child; or
(ii) by the FTB child for the child's own maintenance; and
(d) the payment or benefit is received from:
(i) a parent or relationship parent of the child; or
(ii) the former partner of a parent or relationship parent of the child.
Division 4-Approved care organisations SECTION 20 Approval of organisations providing residential care services to young people 20(1)
The Secretary may approve an organisation that co-ordinates or provides residential care services to young people in Australia as an approved care organisation for the purposes of this Act.
Revocation
20(2)
The Secretary may revoke an approval under subsection (1).
PART 3- ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
An individual is eligible for family tax benefit if: (a) the individual:
(i) has at least one FTB child; or
(b) the individual:
(ii) has at least one regular care child who is also a rent assistance child; and
(i) is an Australian resident; or
(ia) is a special category visa holder residing in Australia; or
(c) the individual's rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 31B(3), 38AA(3) and 38AF(3) of Schedule 1, is greater than nil.
(ii) satisfies subsection (1A) or (1B); and
Visa holders who may qualify for special benefit
21(1A)
An individual satisfies this subsection if: (a) the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and (b) either:
(i) the individual is in Australia; or
(ii) the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
Visa holders connected with the Pacific Australia Labour Mobility scheme
21(1B)
An individual satisfies this subsection if: (a) the individual is the holder of:
(i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 403 (Temporary Work (International Relations)) visa; or
(b) either:
(ii) a visa of a kind determined under subsection (1C) of this section for the purposes of this subparagraph; and
(i) the individual is a participant, as a worker, in the scheme known as the Pacific Australia Labour Mobility scheme; or
(c) the individual is in a class determined under subsection (1C).
(ii) the visa is granted on the basis that the individual is a member of the family unit (within the meaning of the Migration Act 1958) of such a participant; and
21(1C)
The Minister may, by legislative instrument, determine: (a) kinds of visas for the purposes of subparagraph (1B)(a)(ii) (subject to subsection (1D)); and (b) classes of individuals for the purposes of paragraph (1B)(c).
21(1D)
The Minister must not determine a kind of visa under paragraph (1C)(a) unless the Minister has been advised by the Minister administering the Migration Act 1958 (the Immigration Minister ) that, in the opinion of the Immigration Minister: (a) the kind of visa has replaced or will replace:
(i) the kind of visa mentioned in subparagraph (1B)(a)(i); or
(b) the replacement kind of visa is intended to give the same benefits as the replaced kind of visa.
(ii) a kind of visa previously determined under paragraph (1C)(a); and
21(1E)
Without limiting paragraph (1C)(b), a class of individuals may be determined under that paragraph by reference to the fact that an individual holds a visa of a specified kind.
Example:
A visa of a kind referred to in a specified way in the regulations under the Migration Act 1958 or that permits the holder to stay in Australia for at least a specified period.
Exception
21(2)
However, the individual is not eligible for family tax benefit if another provision of this Subdivision so provides.
SECTION 22 When an individual is an FTB child of another individual 22(1)
An individual is an FTB child of another individual (the adult ) in any of the cases set out in this section.
Individual aged under 16
22(2)
An individual is an FTB child of the adult if:
(a) the individual is aged under 16; and
(b) the individual is in the adult's care; and
(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c).
Individual aged 16-17
22(3)
An individual is an FTB child of the adult if:
(a) the individual has turned 16 but is aged under 18; and
(b) the individual is in the adult's care; and
(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c); and
(e) the individual is a senior secondary school child.
Individual aged 18-19
22(4)
An individual is an FTB child of the adult if:
(a) the individual is aged 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and
(b) the individual is in the adult's care; and
(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d) the individual is a senior secondary school child.
Legal responsibility for the individual
22(5)
The circumstances surrounding legal responsibility for the care of the individual are:
(a) the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; or
(b) under a family law order, registered parenting plan or parenting plan in force in relation to the individual, the adult is someone with whom the individual is supposed to live or spend time; or
(c) the individual is not in the care of anyone with the legal responsibility for the day-to-day care, welfare and development of the individual.
22(6)
(Repealed by No 98 of 2012)
22(6A)
(Repealed by No 65 of 2010)
22(6B)
(Repealed by No 65 of 2010)
22(6C)
(Repealed by No 65 of 2010)
22(6D)
(Repealed by No 65 of 2010)
Percentage of care at least 35%
22(7)
If an individual's percentage of care for a child during a care period is at least 35%, the child is taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual's care on that day.
Note:
If an individual's percentage of care for a child during a care period is less than 35%, the child is taken not to be an FTB child (see section 25).
22(8)
(Repealed by No 45 of 2000)
SECTION 22A Exceptions to the operation of Section 22
Exceptions
22A(1)
Despite section 22, an individual cannot be an FTB child of another individual (an adult ) in the cases set out in this table:
When the individual is not an FTB child of the adult at a particular time | |||
If the individual is aged: | then the individual cannot be an FBT child of the adult if: | ||
1 | 5 or more and less than 16 | the adult is the individual's partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives. | |
. | |||
2 | 16 or more | (a) | (Repealed by No 14 of 2014) |
(b) | the adult is the individual's partner; or | ||
(c) | the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection (2) applies to the individual. | ||
. | |||
3 | any age | the individual, or someone on behalf of the individual, is, at the particular time, receiving: | |
(a) | a social security pension; or | ||
(b) | a social security benefit; or | ||
(c) | payments under a program included in the programs known as Labour Market Programs. |
22A(1A)
(Repealed by No 14 of 2014)
Interaction with ABSTUDY
22A(2)
This subsection applies to an individual if:
(a) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b) the payments are being paid on the basis that the individual:
(i) is undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii) is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii) is boarding away from home for the purposes of attending the school.
Note:
For undertaking full-time study , see subsection 3(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;
(ia) the individual is studying overseas full-time in a way 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) subsection (2) applies in relation to the individual.
Exemption from full-time study requirement
22B(2)
This subsection applies in relation to the individual if:
(a) there is no locally accessible approved course of education or study (including any such course available by distance education); or
(b) where there is such a course:
(i) there is no place available on the course for the individual; or
(ii) the individual is not qualified to undertake the course; or
(iii) the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or
(c) in the Secretary's opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.
Determination of full-time study hours
22B(2A)
For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual's circumstances, the Secretary may determine that the normal amount of full-time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.
Continued status of senior secondary school child
22B(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 November or 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 November - the period of 28 days beginning on the day after that day.
Interpretation
22B(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) |
22B(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.
This section applies if:
(a) an individual is an FTB child of another individual (the adult ) under subsection 22(2) or (3); and
(aa) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph 22(5)(a) or (b); and
(b) an event occurs in relation to the child without the adult's consent that prevents the child being in the adult's care; and
(c) the adult takes reasonable steps to have the child again in the adult's care.
When the child remains an FTB child of the adult
23(2)
Subject to subsection (4A), the child is an FTB child of the adult for that part of the qualifying period (see subsection (5)) for which:
(a) the child would have been an FTB child of the adult under subsection 22(2) or (3) if the child had not ceased to be in the adult's care; and
(b) the circumstances surrounding legal responsibility for the care of the child are those mentioned in paragraph 22(5)(a) or (b).
23(3)
The reference, in paragraphs (1)(a) and (2)(a), to an FTB child of an individual or adult under subsection 22(2) or (3) includes a reference to:
(a) a child who is an FTB child under subsection 22(2) or (3) in its application by virtue of subsection 22(7); andon
(b) a child who is an FTB child under subsection 22(2) or (3), but who is taken not to be an FTB child under section 25.
Note:
As a result of subsection (2) of this section, a child who is taken not to be an FTB child under section 25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection (2) of this section.
23(4)
Except as provided in subsection (2), the child cannot (in spite of section 22) be an FTB child of any individual during the qualifying period.
When subsection (2) does not apply
23(4A)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine that subsection (2) does not apply in relation to the child and the adult.
Definition of parent and qualifying period
23(5)
In this section:
parent
includes a relationship parent.
qualifying period
means the period beginning when the child ceases to be in the adult's care and ending at the earliest of the following times:
(a) if the child again comes into the adult's care at a later time-that later time;
(b) either:
(i) after 14 weeks pass since the child ceased to be in the adult's care; or
(ii) if the Secretary specifies, under subsection (5A), a day that is earlier than the last day in that 14-week period - the end of that earlier day;
(c) if:
(i) the adult is a parent of the child; and
(ii) no family law order, registered parenting plan or parenting plan is in force in relation to the child; and
that later time.
(iii) the child comes into the care of the other parent at a later time;
Shorter qualifying period
23(5A)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may specify a day for the purposes of subparagraph (b)(ii) of the definition of qualifying period in subsection (5).
Parents of relationship children
23(6)
If a child (other than an adopted child) is a relationship child of a person because he or she is a child of the person, and of another person, within the meaning of the Family Law Act 1975, the person and the other person are taken to be the child's only parents for the purposes of paragraph (c) of the definition of qualifying period in subsection (5).
SECTION 24 Effect of certain absences of FTB child etc. from Australia
Absence from Australia of FTB or regular care child
24(1)
If:
(a) any of the following applies:
(i) an FTB child leaves Australia;
(ii) a child born outside Australia is an FTB child at birth;
(iii) a regular care child leaves Australia;
(iv) a child born outside Australia is a regular care child at birth; and
(b) the child continues to be absent from Australia for more than 6 weeks; during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 6 weeks beginning on the first day of the child's absence from Australia.
24(2)
(Repealed by No 17 of 2016)
24(3)
If:
(a) a child is neither an FTB child nor a regular care child because of the application of subsection (1) or a previous application of this subsection; and
(b) the child comes to Australia; and
(c) the child leaves Australia less than 6 weeks after coming to Australia;
the child is neither an FTB child nor a regular care child at any time during the absence from Australia referred to in paragraph (c).
Maximum period of eligibility for family tax benefit while individual overseas
24(4)
If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 6 weeks beginning on the first day of that absence.
24(5)
(Repealed by No 17 of 2016)
24(6)
If:
(a) an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b) the individual then ceases to be eligible for family tax benefit because of the application of subsection (4) or a previous application of this subsection; and
(c) the individual returns to Australia; and
(d) the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).
Extension of 6-week period in certain circumstances
24(7)
The Secretary may extend the 6-week period (the initial period ) referred to in subsection (1) or (4), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1), or the individual mentioned in subsection (4), (in each case, the person ) is unable to return to Australia within the initial period because of any of the following events:
(a) a serious accident involving the person or a family member of the person;
(b) a serious illness of the person or a family member of the person;
(c) the hospitalisation of the person or a family member of the person;
(d) the death of a family member of the person;
(e) the person's involvement in custody proceedings in the country in which the person is located;
(f) a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);
(g) robbery or serious crime committed against the person or a family member of the person;
(h) a natural disaster in the country in which the person is located;
(i) political or social unrest in the country in which the person is located;
(j) industrial action in the country in which the person is located;
(k) a war in the country in which the person is located.
24(8)
The Secretary must not extend the initial period under subsection (7) unless:
(a) the event occurred or began during the initial period; and
(b) if the event is political or social unrest, industrial action or war - the person is not willingly involved in, or willingly participating in the event
24(9)
The Secretary may extend the 6-week period referred to in subsection (1) or (4), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or the individual mentioned in subsection (4).
24(10)
The Secretary may extend the 6-week period referred to in subsection (4), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in subsection (4) is unable to return to Australia within the 6-week period because the individual is:
(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or
(b) deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i) a member or a special member of the Australian Federal Police; or
(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.
SECTION 25 25 Effect of an individual's percentage of care for a child being less than 35%
If an individual's percentage of care for a child during a care period is less than 35%, the child is taken, despite section 22, not to be an FTB child of that individual for any part of the period.
If an individual's percentage of care for a child during a care period is at least 14% but less than 35%, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual's care on that day.
For any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for family tax benefit in respect of one or more FTB children or regular care children, only one member is eligible.
26(2)
The member who is eligible is the one determined by the Secretary to be eligible, having regard to:
(a) whether one member of the couple is the primary carer for the child or children; and
(b) whether the members have made a written agreement nominating one of them as the member who can make a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child or children.
SECTION 27 Extension of meaning of FTB or regular care child in a blended family case 27(1)
This section applies if:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple).
27(2)
While the 2 individuals are members of that couple:
(a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and
(b) if the Secretary has determined, under section 35A or 35B, one individual's percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple) - the Secretary is taken to have determined the same percentage to be the other individual's percentage of care for the child during that period.
SECTION 28 Eligibility for family tax benefit of members of a couple in a blended family 28(1)
If the Secretary is satisfied that:
(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and
(b) at least one of the children is a child of a previous relationship of person A; and
(c) at least one of the other children is:
(i) a child of the relationship between person A and person B; or
(ii) a child of a previous relationship of person B;
the Secretary may:
(d) determine that person A and person B are both eligible for family tax benefit for the children for the period; and
(e) determine person A's and person B's percentage of the family tax benefit for the children.
28(2)
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.
28(3)
For the purposes of this section:
(a) an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and
(c) an FTB child of an individual is an immediate child of the individual if:
(i) the child is the natural child, adopted child or relationship child of the individual; or
(ii) the individual is legally responsible for the child.
SECTION 29 29 Eligibility for family tax benefit of separated members of a couple for period before separation
If the Secretary is satisfied that:
(a) 2 individuals are not members of the same couple ( person A and person B ); and
(b) during a period in the past when person A and person B were members of the same couple, they had an FTB child or children; and
(c) but for subsection 26(1), person A and person B would both be eligible for family tax benefit for the FTB child or children for that period;
the Secretary may:
(d) determine that person A and person B are both eligible for family tax benefit for the child or children for that period; and
(e) determine person A's and person B's percentage of the family tax benefit for the child or children for that period.
(Repealed by No 45 of 2000)
This section applies if:
(a) an individual is eligible for family tax benefit (except under section 33) in respect of one or more FTB children or regular care children; and
(b) one of the children dies; and
(c) in a case where the individual is eligible for family tax benefit in respect of more than one child immediately before the child mentioned in paragraph (1)(b) died - the individual's rate of family tax benefit would decrease as a result of the child's death.
Individual remains eligible for family tax benefit for 14 weeks after the death of the child
31(2)
The individual is eligible for family tax benefit, at a rate worked out under section 64, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 32.
14 weeks reduced in certain circumstances
31(3)
The period for which the individual is eligible for family tax benefit under subsection (2) does not include:
(a) if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b) if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c) (Repealed by No 14 of 2014)
Eligibility during the period to which subsection (2) applies is sole eligibility
31(4)
Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children, or regular care children, of the individual during the period to which subsection (2) applies.
SECTION 32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies
Instalment case
32(1)
If:
(a) the individual to whom section 31 applies was, immediately before the child concerned died, entitled to be paid family tax benefit by instalment; and
(b) the individual, on any day (the request day ) during the period (the section 31 accrual period ) for which the individual is eligible for family tax benefit under that section, makes a claim, under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999, for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for a single amount of family tax benefit under this subsection;
then:
(c) the individual is eligible for a single amount of family tax benefit worked out under subsection 65(1); and
(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the lump sum period mentioned in subsection 65(1).
Other cases
32(2)
If:
(a) the individual to whom section 31 applies was, immediately before the child concerned died, not entitled to be paid family tax benefit by instalment; and
(b) apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection 31(2) extends over 2 income years;
then:
(c) the individual is eligible for a single amount of family tax benefit for the period falling in the second of those income years worked out under subsection 65(3); and
(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the period falling in the second of those income years.
SECTION 33 Eligibility for family tax benefit if an eligible individual dies
Eligibility other than because of the death of an FTB or regular care child
33(1)
If:
(a) an individual is eligible for an amount (the subject amount ) of family tax benefit (except because of section 31 or 32 applying in relation to the death of an FTB child or a regular care child); and
(b) the individual dies; and
(c) before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and
(d) another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(e) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
Eligibility because of the death of an FTB or regular care child
33(2)
If:
(a) an individual dies; and
(b) either:
(i) before the individual's death, the individual was eligible for an amount (the subject amount ) of family tax benefit under section 31 or 32 in relation to the death of an FTB child or regular care child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); or
(ii) the individual died at the same time as the FTB child or regular care child, and would have been so eligible for the subject amount if the individual had not died; and
(c) another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(d) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
Subdivision C - Eligibility of approved care organisations for family tax benefit SECTION 34 When an approved care organisation is eligible for family tax benefit 34(1)
An approved care organisation is eligible for family tax benefit in respect of an individual if:
(a) the individual:
(i) is aged under 16; or
(ii) has turned 16 and is a senior secondary school child; and
(iii) (Repealed by No 14 of 2014)
(b) the individual is a client of the organisation; and
(c) the individual is an Australian resident.
34(2)
However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section 35.
Expanded meaning of client of an organisation
34(3)
For the purposes of paragraph (1)(b), if:
(a) an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and
(b) an approved care organisation is co-ordinating the provision of those services;
the young people are taken to be clients of the approved care organisation.
SECTION 35 When an approved care organisation is not eligible for family tax benefit 35(1)
An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:
When an approved care organisation is not eligible for family tax benefit at a particular time | |||
If the individual is aged: | then the approved care organisation is not eligible for family tax benefit in respect of the individual if: | ||
1 | (Repealed by No 14 of 2014) | ||
2 | 16 or more | the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection (1A) applies to the individual. | |
3 | any age | the individual, or someone on behalf of the individual, is, at the particular time, receiving: | |
(a) | a social security pension; or | ||
(b) | a social security benefit; or | ||
(c) | payments under a program included in the programs known as Labour Market Programs. |
35(1A)
This subsection applies to an individual if:
(a) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b) the payments are being paid on the basis that the individual:
(i) is undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii) is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii) is boarding away from home for the purposes of attending the school.
Note:
For undertaking full-time study , see subsection 3(1).
35(2)
An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.
35(2A)
(Repealed by No 14 of 2014)
35(3)
(Repealed by No 14 of 2014)
Subdivision D - Determination of percentage of care
Initial determination
35A(1)
If:
(a) the Secretary is satisfied that an individual (the adult ) has no care of a child but that:
(i) the child is an FTB child of the adult under section 23; or
(ii)
the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and
(b) the adult, or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and
(c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the other individual or individuals; and
(d) section 35C or 35G applies in relation to the adult;
Determination after revocation
35A(2)
If:
(a) the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b)), a determination of an individual's (the adult) percentage of care for a child that was made under this section or section 35B; and
(b) the Secretary is satisfied that the adult has no care of the child but that:
(i) the child is an FTB child of the adult under section 23; or
(ii) the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and
(c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the other individual or individuals; and
(d) section 35C or 35G applies in relation to the adult; the Secretary must determine the adult's percentage of care for the child during the care period in accordance with that section.
Initial determination
35B(1)
If:
(a) the Secretary is satisfied that there has been, or will be, a pattern of care for a child over a period (the care period ) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2), (3) or (4), an FTB child of more than one individual; and
(b) one of those individuals (the adult ), or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and
(c) the adult is not a partner of at least one of the other individuals referred to in paragraph (a);
the Secretary must determinethe adult's percentage of care for the child during the care period.
Determination after revocation
35B(2)
If:
(a) the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b)), a determination of an individual's (the adult ) percentage of care for a child that was made under section 35A or this section; and
(b) the Secretary is satisfied that there has been, or will be, a pattern of care for the child over a period (the care period ) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the adult and at least one other individual; and
(c) the adult is not a partner of at least one of those other individuals;
the Secretary must determine the adult's percentage of care for the child during the care period.
Percentage of care
35B(3)
The percentage determined under subsection (1) or (2) must be a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult has had, or will have, during the care period.
35B(4)
Despite subsection (3), if section 35C or 35G applies in relation to the adult, the Secretary must determine the adult's percentage of care under subsection (1) or (2) in accordance with that section.
This section applies in relation to an individual (the adult ) if:
(a) a care arrangement applies in relation to a child; and
(b) the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during a care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and
(c) an individual who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with.
Note:
This section does not apply in certain circumstances, see section 35F.
2 percentages of care in relation to the adult
35C(2)
Subject to subsection (5), the Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.
35C(3)
The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil).
35C(4)
The second percentage of care is to be:
(a) if section 35A applies in relation to the adult - 0%; or
(b) if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.
Single percentage of care in relation to the adult
35C(5)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine, under section 35A or 35B, a single percentage of care in relation to the adult.
35C(6)
The single percentage of care is to be:
(a) if section 35A applies in relation to the adult-0%; or
(b) if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.
(Repealed by No 36 of 2018)
Initial determination
35E(1)
If:
(a) the Secretary is required by section 35A or 35B to determine an individual's percentage of care for a child; and
(b) subsection 35A(1) or 35B(1) applies; and
(c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;
section 35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period.
Determination after revocation
35E(2)
If:
(a) the Secretary is required by section 35A or 35B to determine (the new determination ) an individual's percentage of care for a child; and
(b) subsection 35A(2) or 35B(2) applies; and
(c) the determination (the earlier determination ) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;
section 35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.
Section 35C does not apply in relation to an individual in relation to whom a determination is to be or has been made under section 35A or 35B if: (a) for a claim referred to in paragraph 35A(1)(b) or 35B(1)(b) that is a claim for payment of family tax benefit for apast period - the first day of the past period is after the end of the maximum interim period for the determination; or (b) the day the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is made is after the end of the maximum interim period for the determination.
(c) (Repealed by No 11 of 2024)
35F(2)
Section 35C also does not apply in relation to an individual in relation to whom a determination (a later determination ) has been made under section 35A or 35B if: (a) an earlier determination determined the individual's percentage of care for a child under that section for the purposes of subsections 35C(3) and (4); and (b) the later determination is made after the end of the maximum interim period for the earlier determination; and (c) the later determination relates to the same care arrangement as the earlier determination.
An interim period for a determination under section 35A or 35B of an individual's percentage of care for a child is (subject to subsection (4)) the period:
(a) beginning on:
(i) the individual's change of care day, unless subsection (2) applies; or
(ii) if subsection (2) applies - the day specified in that subsection; and
(b) ending:
(i) as set out in the applicable item of the following table, unless subparagraph (ii), (iii) or (iv) applies; or
(ii) if the individual referred to in paragraph 35C(1)(c) who has reduced care of the child ceases to take reasonable action to ensure that the care arrangement is complied with - on the day the individual so ceases; or
(iii) if a care arrangement in relation to the child ceases to apply on a day - on that day; or
(iv) if a care arrangement in relation to the child begins to apply on a day - on the day before that day.
Interim period | ||
Item | If the following conditions are met … | the interim period ends … |
1 | (a) the care arrangement for the child is a court order; (b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) assuming table item 2 applied, the period that would apply under that item ends before the end of the period of 52 weeks starting on the day the court order first takes effect |
at the end of that 52 week period. |
2 | (a) the care arrangement for the child is a court order;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) table item 1 does not apply |
at the end of:
(a) the period of 26 weeks starting on the change of care day, unless paragraph (b) applies; or (b) the period of 14 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 14 week period ends before the end of the 26 week period referred to in paragraph (a); and (ii) the individual takes that reasonable action throughout that 14 week period. |
3 | (a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) the change of care day occurs before the end of the period of 38 weeks after the day the agreement or plan first takes effect |
at the end of the period of 14 weeks starting on the change of care day. |
4 | (a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) the change of care day occurs after the end of the period of 38 weeks, but before the end of the period of 48 weeks, starting on the day the agreement or plan first takes effect |
at the end of:
(a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period began at or after the end of the period of 48 weeks starting on the day the agreement or plan first takes effect; and (ii) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (iii) the individual takes that reasonable action throughout that 4 week period. |
5 | (a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child; (c) the change of care day occurs after the end of 48 weeks after the agreement or plan first takes effect |
at the end of:
(a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or (b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if: (i) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and (ii) the individual takes that reasonable action throughout that 4 week period. |
6 | the Secretary is satisfied that special circumstances exist in relation to the child | on the day determined by the Secretary, being a day before the day the period would otherwise end if the special circumstances did not exist in relation to the child. |
Beginning of later interim periods
35FA(2)
If:
(a) an interim period for the determination ends under item 2, 4 or 5 of the table in subsection (1) before the end of the maximum interim period for the determination; and
(b) the individual referred to in paragraph 35C(1)(c) who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with; and
(c) the individual (the second carer ) who has increased care of the child ceases to take reasonable action to participate in family dispute resolution before the end of the maximum interim period;
then a further interim period for the determination begins on the day the second carer ceases to take such reasonable action.
When an individual takes reasonable action to participate in family dispute resolution
35FA(3)
An individual who has increased care of a child takes reasonable action to participate in family dispute resolution if:
(a) the individual:
(i) initiates and participates in family dispute resolution; or
(ii) participates in family dispute resolution that was initiated by the individual referred to in paragraph 35C(1)(c) who has reduced care of the child; and
(b) in relation to determining whether an interim period begins on the change of care day for the individual - the individual takes an action referred to in paragraph (a) within a reasonable period of that day.
Determinations made before the end of a maximum interim period
35FA(4)
A determination under section 35A or 35B of an individual's percentage of care for a child does not have an interim period if the determination is made under that section before the end of the maximum interim period for another determination under either of those sections of the individual's percentage of care for the child (see sections 35PA and 35QA).
This section applies in relation to an individual (the adult ) if:
(a) the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b) the claim relates to a child who has died; and
(c) a determination (the earlier determination ) of the adult's percentage of care for the child applied, immediately before the child's death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.
35G(2)
The Secretary must determine, under section 35A or 35B, the adult's percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child's death.
An individual has increased care of a child if:
(a) a care arrangement applies in relation to the child; and
(b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and
(c) the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care.
An individual has reduced care of a child if:
(a) a care arrangement applies in relation to the child; and
(b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and
(c) the Secretary is satisfied that the actual care of the child that the individual has had, or will have, during the care period is less than that extent of care.
The actual care of a child that an individual has had, or will have, during a care period may be worked out based on the number of nights that the Secretary is satisfied that the child was, or will be, in the care of the individual during the care period.
35J(2)
The extent of care of a child that an individual should have had, or is to have, under a care arrangement during a care period may be worked out based on the number of nights that the child should have been, or is to be, in the care of the individual during the care period under the care arrangement.
35J(3)
For the purposes of this section, a child cannot be in the care of more than one individual at the same time.
35J(4)
This section does not limit section 35B, 35C, 35GA or 35H.
This section applies if a determination of an individual's percentage of care for a child during a care period is made under section 35A or 35B and:
(a) section 35C did not apply in relation to the individual; or
(b) all of the following apply:
(i) section 35C did apply in relation to the individual;
(ii) the determination (the later determination ) was made while an earlier determination of the individual's percentage of care for the child was suspended under subsection 35PA(2) or 35QA(2);
(iii) the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 35PA(4) or 35QA(4);
(iv) the later determination has not been revoked; or
(c) section 35C did apply in relation to the individual but the determination made under section 35A or 35B determined a single percentage of care for the child for the purposes of subsection 35C(5); or
(d) section 35G applied in relation to the individual.
Note:
For when section 35C does not apply, see section 35F.
35K(1A)
The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision E of this Division.
35K(2)
If subsection 35A(1) or 35B(1) applies in relation to the determination, the application day is:
(a) if:
(i) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
the day on which the claim referred to in that paragraph is or was made; or
(ii) the claim relates to a child who has died;
(b) otherwise - the first day of the care period.
35K(3)
If subsection 35A(2) or 35B(2) applies in relation to the determination, the application day is the first day of the care period that begins after the revocation of the determination referred to in paragraph 35A(2)(a) or 35B(2)(a) takes effect.
This section applies if:
(a) a determination of an individual's percentage of care for a child is made under section 35A or 35B; and
(b) 2 percentages of care were determined for the purposes of subsection 35C(2) in relation to the individual; and
(c) the determination is not suspended under subsection 35PA(2) or 35QA(2).
35L(2)
Until a revocation of the determination takes effect, or a suspension of the determination takes effect, under Subdivision E of this Division:
(a) the percentage of care referred to in subsection 35C(3) applies to each day in a care period that occurs in the interim period for the determination; and
(b) the percentage of care referred to in subsection 35C(4) applies to each day in a care period that does not occur in the interim period for the determination.
If an individual's percentage of care determined under this Subdivision is not a whole percentage:
(a) if the percentage is greater than 50% - the percentage is rounded up to the nearest whole percentage; and
(b) if the percentage is less than 50% - the percentage is rounded down to the nearest whole percentage.
The Secretary may, by legislative instrument, make guidelines relating to the making of determinations under this Subdivision.
35N(2)
In making a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
The Secretary must revoke a determination of an individual's percentage of care (the existing percentage of care ) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and (b) the Secretary is satisfied:
(i) that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or
(c) subsection (2) applies in relation to the individual.
(ii) that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and
Note:
The Secretary must make another determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35P(2)
This subsection applies in relation to an individual if: (a) section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply:
(i) section 35C did apply in relation to the individual;
(ii) the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended;
(iii) an interim period for the earlier determination does not currently apply;
(iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:
For when section 35C does not apply, see section 35F.
35P(3)
The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or (b) otherwise - the day before the change of care day for the individual.
This section applies if:
(a) a determination (the earlier determination ) of an individual's percentage of care (the actual percentage ) for a child has been made under section 35A or 35B for the purposes of subsection 35C(4); and
(b) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and
(c) the Secretary is satisfied:
(i) that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or
(ii) that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and
(d) section 35P does not apply; and
(e) an interim period for the earlier determination does not currently apply; and
(f) the maximum interim period for the earlier determination has not ended.
Suspending the determination
35PA(2)
The Secretary must suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware.
Note:
The Secretary must make another determination under section 35A or 35B when the earlier determination is suspended: see subsection 35A(2) or 35B(2).
Lifting of suspension of determination
35PA(3)
If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke:
(a) the suspension of the earlier determination; and
(b) any determination (the later determination ) of the individual's percentage of care for the child that was made under section 35A or 35B during the suspension.
A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action.
Ending of maximum interim period
35PA(4)
When the maximum interim period for the earlier determination ends, the Secretary must revoke:
(a) the earlier determination (and any suspension of the earlier determination); and
(b) any later determination that meets the following conditions:
(i) the later determination was made during the suspension of the earlier determination;
(ii) the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination.
Note:
The Secretary must make another determination under section 35A or 35b after revoking a determination under this subsection: see subsection 35A(2) or 35B(2).
The Secretary may revoke a determination of an individual's percentage of care (the existing percentage of care ) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and (b) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's existing percentage of care for the child; and (c) sections 35P and 35PA do not apply; and (d) subsection (2) applies in relation to the individual.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35Q(2)
This subsection applies in relation to an individual if: (a) section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply:
(i) section 35C did apply in relation to the individual;
(ii) the maximum interim period for an earlier determination of the individual's percentage of care forthe child has not ended;
(iii) an interim period for the earlier determination does not currently apply;
(iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:
For when section 35C does not apply, see section 35F.
35Q(3)
The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or (b) otherwise - the day before the change of care day for the individual.
This section applies if:
(a) a determination (the earlier determination ) of an individual's percentage of care (the actual percentage ) for a child has been made under section 35A or 35B for the purposes of subsection 35C(4); and
(b) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and
(c) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's actual percentage for the child; and
(d) sections 35P, 35PA and 35Q do not apply; and
(e) an interim period for the earlier determination does not currently apply; and
(f) the maximum interim period for the earlier determination has not ended.
Suspending the determination
35QA(2)
The Secretary may suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware.
Note:
The Secretary must make another determination under section 35A or 35B if the earlier determination is suspended: see subsection 35A(2) or 35B(2).
Lifting of suspension of determination
35QA(3)
If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke:
(a) the suspension of the earlier determination; and
(b) any determination (the later determination ) of the individual's percentage of care for the child that was made under section 35A or 35B during the suspension.
A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action.
Ending of maximum interim period
35QA(4)
When the maximum interim period for the earlier determination ends, the Secretary must revoke:
(a) the earlier determination (and any suspension of the earlier determination); and
(b) any later determination that meets the following conditions:
(i) the later determination was made during the suspension of the earlier determination;
(ii) the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination.
Note:
The Secretary must make another determination under section 35A or 35B after revoking a determination under this subsection: see subsection 35A(2) or 35B(2).
The Secretary may revoke a determination of an individual's percentage of care for a child under section 35A or 35B if:
(a) the determination relates to a claim for payment of family tax benefit for a past period; and
(b) if section 35C applied in relation to the individual - the maximum interim period for the determination has ended.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35R(2)
If the Secretary revokes the determination, the revocation takes effect at the end of:
(a) if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or
(b) otherwise - the day before the change of care day for the individual.
The Secretary may, by legislative instrument, make guidelines relating to the revocation of determinations under this Subdivision.
35S(2)
In revoking a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
If:
(a) the Secretary is required by a provision of Subdivision D of this Division to determine an individual's percentage of care for a child in relation to a claim for payment of family tax benefit; and
(b) the Child Support Registrar has determined the individual's percentage of care for the child (the child support care determination ) under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; and
(c) the child support care determination has not ceased to apply or been revoked;
then:
(d) the child support care determination has effect, for the purposes of this Act as it applies to such a claim, as if it were a determination of the individual's percentage of care for the child that has been made by the Secretary under a corresponding provision of Subdivision D of this Division; and
(e) the individual's percentage of care for the child applies, for the purposes of this Act as it applies to such a claim, in the same way, and in the same circumstances, in which it would apply if it had been determined by the Secretary under such a provision; and
(f) the child support care determination may cease to apply, or be revoked, under Subdivision D or E of this Division in the same way, and in the same circumstances, in which a determination made under Subdivision D of this Division may cease to apply, or be revoked.
35T(2)
This section ceases to apply to the child support care determination if the determination ceases to apply, or is revoked, under Subdivision B or C of Division 4 of Part 5 of the Child Support (Assessment) Act 1989.
Subject to subsection (2), if:
(a) the Child Support Registrar considers an objection to a decision under Part VII of the Child Support (Registration and Collection) Act 1988; and
(b) considering the objection involves (wholly or partly) a consideration of a determination that:
(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii) has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c) the Child Support Registrar's decision on the objection has the effect of varying the determination or substituting a new determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
35U(2)
If:
(a) the AAT has reviewed a decision on application referred to in section 89 or paragraph 96A(b) of the Child Support (Registration and Collection) Act 1988; and
(b) the review involves (wholly or partly) a review of a determination that:
(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii) has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c) the decision on review has the effect of varying or substituting the determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
35U(3)
(Repealed by No 60 of 2015)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if:
(a) the child is a stillborn child; and
[ CCH Note: No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
]
(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.
(b) had the child been born alive:
(i) the child would have been an FTB child of the individual at birth;and
(ii) the individual, or the individual's partner, would have been the primary carer of the child at birth; and
(c) either:
(i) the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or
(ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(d) the claim for payment of stillborn baby payment contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
for the period of 6 months beginning on the day of the child's delivery; and
(ii) if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
(e) that estimate is less than or equal to $60,000 and the Secretary considers that estimate to be reasonable.
36(2)
Paragraphs (1)(c) and (e) do not apply if in relation to any day during the period of 52 weeks beginning on the day of the child's delivery:
(a) either:
(i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual or the individual's partner; or
(ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual or the individual's partner because the Secretary is satisfied that the individual or the individual's partner is eligible for family tax benefit under section 32 of this Act; and
(b) the individual's or the individual's partner's rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of Schedule 1, consisted of or included a Part A rate greater than nil.
Estimate of adjusted taxable income
36(3)
For the purposes of paragraph (1)(d):
(a) a reference in Schedule 3 to an income year is taken to be a reference to the 6-month period mentioned in that paragraph; and
(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.
Exception
36(4)
This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual's partner, for the child.
(Repealed by No 70 of 2013)
If the Secretary determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection 36(1) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child.
If:
(a) an individual is eligible for a stillborn baby payment (the subject payment ) in respect of a child; and
(b) the individual dies; and
(c) before the individual died, the subject payment had not been paid to the individual (whether or not a claim had been made under Part 3 of the Family Assistance Administration Act); and
(d) another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject payment; and
(e) the claim is made:
(i) within 52 weeks after the death; or
(ii) within a further period allowed by the Secretary in special circumstances; and
(f) the Secretary considers that the other individual ought to be eligible for the subject payment;
the other individual is eligible for the subject payment. No-one else is, or can become, eligible for or entitled to be paid that payment.
(Repealed by No 49 of 2012)
(Repealed by No 49 of 2012)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 108 of 2006)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
(Repealed by No 22 of 2017)
An individual is eligible for single income family supplement if:
(a) the individual has at least one qualifying child; and
(b) the individual:
(i) is an Australian resident; or
(ii) is a special category visa holder residing in Australia; or
(iii) satisfies subsection (2); and
(c) the individual is not an absent overseas recipient (see subsections (4) and (5)); and
(d) the individual's rate of single income family supplement, worked out under Division 4B of Part 4, is greater than nil.
Note:
This section does not apply to certain individuals: see section 57GDA.
When individual satisfies this subsection
57G(2)
An individual satisfies this subsection if:
(a) the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and
(b) either:
(i) the individual is in Australia; or
(ii) the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
Qualifying child
57G(3)
For the purposes of this Division, an individual is a qualifying child of another individual (the adult ) if:
(a) the individual is an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(b) the following apply:
(i) the individual is receiving disability support pension under Part 2.3 of the Social Security Act 1991 and the individual's maximum basic rate is worked out under item 1 or 3 of Table B in point 1066A-B1 or item 1 or 3 of Table B in point 1066B-B1 of that Act;
(ii) apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(c) the following apply:
(i) the individual is receiving youth allowance and the individual's maximum basic rate is worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of the Social Security Act 1991;
(ii) apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(d) the following apply:
(i) the individual is receiving special benefit under Part 2.15 of the Social Security Act 1991;
(ii) if youth allowance were payable to the individual, the individual's maximum basic rate would be worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of that Act;
(iii) apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(e) the following apply:
(i) the individual, or someone on behalf of the individual, is receiving instalments under the scheme known as the ABSTUDY scheme that include an amount identified as living allowance that is being paid at the standard (at home) rate;
(ii) the individual is a dependent student under the scheme and is aged 16 or more and under 21;
(iii) apart from subparagraph (i), the individual would be an FTB child ofthe adult (disregarding subsections 24(7) and (9)); or
(f) the following apply:
(i) the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Veterans' Children Education Scheme;
(ii) the individual is aged 16 or more;
(iii) apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(g) the following apply:
(i) the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
(ii) the individual is aged 16 or more;
(iii) apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)).
Absent overseas recipient
57G(4)
For the purposes of this section, if an individual leaves Australia, the individual is an absent overseas recipient for any period that occurs:
(a) during that absence from Australia; and
(b) after the end of the period of 6 weeks beginning on the first day of that absence.
57G(5)
For the purposes of this section, if:
(a) an individual is eligible for single income family supplement while the individual is absent from Australia; and
(b) the individual then becomes an absent overseas recipient because of the application of subsection (4) or a previous application of this subsection; and
(c) the individual returns to Australia; and
(d) the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is an absent overseas recipient for any period that occurs during the absence from Australia referred to in paragraph (d).
Subject to this Division, for any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for single income family supplement in respect of one or more qualifying children, only one member is eligible.
57GA(2)
The member who is eligible is the one determined by the Secretary to be eligible.
This section applies if:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child from another relationship (whether before or after the 2 individuals became members of that couple).
57GB(2)
While the 2 individuals are members of that couple, each child who is a qualifying child of one member of the couple is taken also to be a qualifying child of the other member of the couple.
If the Secretary is satisfied that:
(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection 57GA(1); and
(b) at least one of the children is a child of a previous relationship of person A; and
(c) at least one of the other children is:
(i) a child of the relationship between person A and person B; or
(ii) a child of a previous relationship of person B;
the Secretary may:
(d) determine that person A and person B are both eligible for single income family supplement for the children for the period; and
(e) determine person A's and person B's percentage of the single income family supplement for the children.
57GC(2)
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid single income family supplement for the period.
57GC(3)
For the purposes of this section:
(a) a qualifying child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and
(c) a qualifying child of an individual is an immediate child of the individual if:
(i) the child is the natural child, adopted child or relationship child of the individual; or
(ii) the individual is legally responsible for the child.
If the Secretary is satisfied that:
(a) 2 individuals are not members of the same couple ( person A and person B ); and
(b) during a period in the past when person A and person B were members of the same couple, they had a qualifying child or children; and
(c) but for subsection 57GA(1), person A and person B would both be eligible for single income family supplement for the qualifying child or children for that period;
the Secretary may:
(d) determine that person A and person B are both eligible for single income family supplement for the child or children for that period; and
(e) determine person A's and person B's percentage of the single income family supplement for the child or children for that period.
Section 57G does not apply to an individual on or after the commencement of this section unless the individual was eligible for single income family supplement in respect of the day before that commencement.
57GDA(2)
Section 57G does not apply, and never again applies, to the individual from the start of the first day on or after the commencement of this section on which the individual ceases to be eligible for single income family supplement.
57GDA(3)
If:
(a) an individual is eligible for single income family supplement in respect of a period falling within the income year (the relevant income year ) ending on the day before the commencement of this section or within a later income year (also the relevant income year ); and
(b) in order to become entitled to be paid single income family supplement in respect of that period, the individual is required to make a claim for payment of single income family supplement for a past period; and
(c) the individual does not make the claim in accordance with section 65KD of the Family Assistance Administration Act;
then section 57G of this Act does not apply, and never again applies, to the individual from the start of the first income year after the relevant income year.
This section applies if:
(a) an individual is eligible for single income family supplement (except under section 57GG) in respect of one qualifying child; and
(b) that child dies.
Individual remains eligible for single income family supplement for 14 weeks after the death of the child
57GE(2)
The individual is eligible for single income family supplement, at a rate worked out under Division 4B of Part 4, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 57GF.
14 weeks reduced in certain circumstances
57GE(3)
The period for which the individual is eligible for single income family supplement under subsection (2) does not include:
(a) if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b) if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c) (Repealed by No 14 of 2014)
If, apart from this section, the period for which an individual is eligible for single income family supplement under subsection 57GE(2) extends over 2 income years:
(a) the individual is eligible for a single amount of single income family supplement for the period falling in the second of those income years worked out under Division 4B of Part 4 on the assumption that:
(i) the individual's taxable income for the period falling in the second of those income years is the same as the individual's taxable income for the first of those income years; and
(ii) the individual's partner's taxable income for the period falling in the second of those income years is the same as the individual's partner's taxable income for the first of those income years; and
(b) the period for which the individual is eligible for single income family supplement under subsection 57GE(2) does not include the period falling in the second of those income years.
Eligibility other than because of the death of a qualifying child
57GG(1)
If:
(a) an individual is eligible for an amount (the subject amount ) of single income family supplement (except because of section 57GE or 57GF applying in relation to the death of a qualifying child); and
(b) the individual dies; and
(c) before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); and
(d) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(e) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
Eligibility because of the death of a qualifying child
57GG(2)
If:
(a) an individual dies; and
(b) either:
(i) before the individual's death, the individual was eligible for an amount (the subject amount ) of single income family supplement under section 57GE or 57GF in relation to the death of a qualifying child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); or
(ii) the individual died at the same time as the qualifying child, and would have been so eligible for the subject amount if the individual had not died; and
(c) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(d) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
Individuals who might prejudice the security of Australia or a foreign country may lose family assistance.
Security notice for recipient of family assistance
57GI(1)
If a security notice is given tothe Minister in relation to an individual, then while the notice is in force:
(a) no family assistance is to be paid to the individual; and
(b) the individual is not eligible for family assistance.
Note 1:
A security notice is a notice under section 57GJ.
Note 2:
This Division does not apply in relation to child care subsidy or additional child care subsidy: see section 57GQ.
57GI(2)
If a security notice is given to the Minister in relation to an individual, then any determination that the individual is entitled to be paid family assistance, that is in force immediately before the day the notice comes into force, ceases to be in force on that day.
57GI(3)
If a security notice given to the Minister in relation to an individual ceases to be in force, then the individual is not eligible for family assistance for any day while the notice was in force.
57GI(4)
However, if:
(a) a security notice given to the Minister in relation to an individual recommends that payments of family assistance of the individual be paid to a payment nominee of the individual under Part 8B of the Family Assistance Administration Act; and
(b) apart from subsections (1) to (3), the individual would be eligible for the whole or a part of that family assistance;
then that whole or part may be paid to a payment nominee of the individual under that Part.
57GI(5)
For the purposes of subsection (4), paragraph 219TD(2)(b) of the Family Assistance Administration Act does not apply.
57GI(6)
For the purposes of subsection (4), section 219TN of the Family Assistance Administration Act does not apply. Instead, any amount paid to a payment nominee of the individual is to be applied by the nominee in accordance with a written direction given by the Secretary under this subsection.
Security notice for individual in respect of whom family assistance payable
57GI(7)
If:
(a) a security notice is given to the Minister in relation to an individual; and
(b) the individual is aged 19 or less on the day the notice is given;
then, for any day while the notice is or was in force, the individual cannot be an FTB child of another individual, cannot be a regular care child of another individual and cannot be a client of an approved care organisation.
Relationship with other provisions
57GI(8)
Subsections (1) to (7) have effect despite any other provision of the family assistance law.
Notification to individual
57GI(9)
If a determination in relation to an individual ceases to be in force because of subsection (2), the Secretary must cause reasonable steps to be taken to notify the individual of the cessation.
The Home Affairs Minister may give the Minister a written notice requiring that this Division apply in relation to a specified individual if:
(a) the Foreign Affairs Minister gives the Home Affairs Minister a notice under section 57GK in relation to the individual; or
(b) the individual's visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or
(c) the individual's visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or
(d) the individual's visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).
57GJ(2)
A notice under this section may recommend that payments of family assistance of the individual, to the extent set out in the notice, be paid to a payment nominee of the individual under Part 8B of the Family Assistance Administration Act.
57GJ(3)
Before giving a notice under this section, the Home Affairs Minister must have regard to the following:
(a) the extent (if any) that any payments of family assistance of the individual are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the Home Affairs Minister is aware of that extent;
(b) the likely effect of the operation of section 57GI on the individual's dependants, if the Home Affairs Minister is aware of those dependants.
57GJ(4)
The Secretary of the Department administered by the Home Affairs Minister must:
(a) seek the advice of the Human Services Secretary in relation to paragraph (3)(b); and
(b) inform the Home Affairs Minister of that advice.
57GJ(5)
Subsection (3) does not limit the matters to which regard may be had.
If:
(a) either:
(i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue an individual an Australian travel document; or
(ii) under section 22 of that Act, the Foreign Affairs Minister cancels an individual's Australian travel document; and
[ CCH Note: No 116 of 2014, s 3 and Sch 2 item 9(4) provides that para (a) is applicable in relation to the refusal to issue, or the cancellation of, a passport before, on or after 1 December 2014.]
(b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the individual under subsection 14(1) of that Act; and
(c) the request was made on the basis of the circumstance mentioned in subparagraph 14(1)(a)(i) of that Act;
the Foreign Affairs Minister may give the Home Affairs Minister a written notice setting out those matters.
(Repealed by No 31 of 2018)
The Minister must give a copy of a security notice to:
(a) the Secretary of the Department; and
(b) the Human Services Secretary.
A security notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.
Before the end of the following periods, the Home Affairs Minister must consider whether to revoke a security notice (if it has not already been revoked):
(a) 12 months after it came into force;
(b) 12 months after the Home Affairs Minister last considered whether to revoke it.
The Home Affairs Minister may, by written notice given to the Minister, revoke a security notice.
57GO(2)
The revocation takes effect on the day it is made.
57GO(3)
The Minister must give a copy of a notice under subsection (1) to:
(a) the Secretary of the Department; and
(b) the Human Services Secretary.
57GO(4)
If:
(a) a determination in relation to an individual ceases to be in force because of subsection 57GI(2); and
(b) the Home Affairs Minister revokes the security notice concerned;
the Secretary of the Department must cause reasonable steps to be taken to notify the individual of the revocation.
A notice under this Division in relation to an individual may contain personal information about the individual.
This Division does not apply in relation to child care subsidy or additional child care subsidy.
For the purposes of Part 5 of the Family Assistance Administration Act, the following decisions are taken not to be decisions of an officer under the family assistance law:
(a) any decision under this Division;
(b) any decision under Part 8B of that Act to pay, or not to pay, an amount of family assistance as mentioned in subsection 57GI(4) of this Act;
(c) any decision under Part 8B of that Act that is related to a decision mentioned in paragraph (b).
The following are not legislative instruments:
(a) a notice under this Division;
(b) a direction under subsection 57GI(6).
Annual rate of family tax benefit for individuals
58(1)
Subject to sections 60 to 61B, an individual's annual rate of family tax benefit is to be calculated in accordance with the Rate Calculator in Schedule 1.
Annual rate of family tax benefit to approved care organisation
58(2)
An approved care organisation's annual rate of family tax benefit for an individual is the sum of:
(a) the organisation's standard rate under subsection (2A); and
(b) the organisation's energy supplement under subsection (2B).
Note:
Paragraph (b) does not apply to certain approved care organisations: see subsections (2C) and (2D).
58(2A)
An approved care organisation's standard rate for an individual is $1,372.40.
58(2B)
An approved care organisation's energy supplement for an individual is $25.55.
58(2C)
Paragraph (2)(b) does not apply in relation to an approved care organisation on or after the commencement of this subsection unless the organisation was entitled to be paid family tax benefit in respect of 19 September 2016.
58(2D)
If:
(a) the approved care organisation was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b) the organisation ceases to be entitled to be paid family tax benefit in respect of a day on or after 20 September 2016;
then paragraph (2)(b) does not apply, and never again applies, to the organisation from:
(c) if the cessation occurred before the commencement of this subsection - the start of the day this subsection commences; or
(d) if the cessation occurred on or after the commencement of this subsection - the start of the day of that cessation.
Daily rate of family tax benefit
58(3)
The daily rate of family tax benefit is the annual rate divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards). If the daily rate before rounding is above nil and below half a cent, round up to 1 cent.
SECTION 58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate 58AA(1)
If, under Division 1A of Part 5 of Schedule 1, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual, then the individual is entitled to be paid, as an amount of family tax benefit, $500 in respect of the FTB child.
Note:
The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.
58AA(1A)
If:
(a) under Division 1A of Part 5 of Schedule 1Division 1A of Part 5 of Schedule 1 an amount of newborn supplement is added for a day in relation to both members of a couple and an FTB child of both members of the couple; and
(b) in relation to that day, a determination under section 28 or 29 is in force in relation to both members of the couple and that child; and
(c) that day is the first day on which an amount of newborn supplement is added in relation to that child;
then, despite subsection (1) of this section, each member of the couple is entitled to be paid, as an amount of family tax benefit in respect of that child, an amount equal to $500 multiplied by the percentage applicable under that determination for that member on that day.
Note:
The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.
Exceptions
58AA(2)
Subject to subsection (1A), subsection (1) does not apply in relation to an individual and an FTB child of the individual if another individual has received an amount under this section in respect of that child while the individual and the other individual were members of the same couple.
58AA(3)
Subsection (1) does not apply in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause 35A(12) of Schedule 1.
One amount only in respect of FTB child
58AA(4)
An individual cannot receive more than one amount under this section in respect of an FTB child of the individual.
Interpretation
58AA(5)
This section is subject to sections 28AA and 32AEA of the Family Assistance Administration Act.
If a determination under section 16 of the Family Assistance Administration Act is in force in a quarter under which an individual is entitled to be paid family tax benefit by instalment, the individual may, in a manner or way approved by the Secretary, make an election to have Division 2B of Part 4 of Schedule 1 to this Act and Division 2AA of Part 5 of that Schedule disregarded.
Note 1:
Those Divisions deal with energy supplement (Part A) and energy supplement (Part B).
Note 2:
If those Divisions are disregarded, they will be taken into account when the determination is reviewed under section 105 of the Family Assistance Administration Act - see section 105B of that Act.
58A(1A)
An individual cannot make an election under subsection (1) on a day on or after the commencement of this subsection unless energy supplement (Part A) or energy supplement (Part B) is used to work out the rate of the individual's family tax benefit in respect of that day.
58A(2)
An election comes into force as soon as practicable after it is made.
58A(3)
An election ceases to be in force if the individual ceases to be entitled to be paid family tax benefit under the determination.
58A(3AA)
An election ceases to be in force if, disregarding the election, neither energy supplement (Part A) nor energy supplement (Part B) would be used to work out the rate of the individual's family tax benefit.
58A(3A)
An election ceases to be in force if subsection 32(1) applies in relation to the individual. The election ceases to be in force on the request day (see subsection 32(1)).
58A(3B)
If an election ceases to be in force under subsection (3A), the individual cannot make another election under subsection (1) until after the end of the lump sum period referred to in step 1 of the method statement in subsection 65(1).
Revoking an election
58A(4)
The individual may, in a manner or way approved by the Secretary, revoke an election. A revocation takes effect as soon as practicable after it is made.
Definition
58A(5)
In this section:
quarter
means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.
An individual has a shared care percentage under this section for an FTB child of the individual if:
(a) the Secretary has determined the individual's percentage of care for the child during a care period; and
(b) that percentage is at least 35% and not more than 65%.
Note:
Paragraph 27(2)(b) deals with the percentage of care in a blended family case.
59(2)
The individual's shared care percentage for the FTB child is the relevant percentage specified in column 2 of the table.
Shared care percentages | ||
Item |
Column 1
Individual's percentage of care |
Column 2
Shared care percentage |
1 | 35% to less than 48% | 25% plus 2% for each percentage point over 35% |
2 | 48% to 52% | 50% |
3 | more than 52% to 65% | 51% plus 2% for each percentage point over 53% |
59(3)
If the shared care percentages, specified in the table, of all of the individuals of whom the child is an FTB child add to less than 100%, then the Secretary may determine a different whole percentage for one or more of those individuals for the FTB child. Despite subsection (2), the individual's shared care percentage for the child is the percentage so determined for that individual.
If the Secretary is satisfied that:
(a) an individual is an FTB child of an individual ( person A ); and
(b) the FTB child is also an FTB child of one or more other individuals who are not person A's partner; and
(c) the FTB child is one of 3 or more FTB children who were born during the same multiple birth;the Secretary may determine the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.
59A(2)
Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.
If the Secretary determines under section 28 an individual's percentage (the specified percentage ) of the family tax benefit for FTB children of the individual, the individual's annual rate of family tax benefit is the specified percentage of the rate that would otherwise apply. SECTION 61 61 Sharing family tax benefit between separated members of a couple for period before separation
If the Secretary determines under section 29 an individual's percentage (the specified percentage ) of the family tax benefit for an FTB child or children of the individual for a period, the individual's annual rate of family tax benefit for that period is the specified percentage of the rate that would otherwise apply for the period. SECTION 61AA Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period 61AA(1)
Despite Parts 2 to 3A of Schedule 1, an individual's Part A rate of family tax benefit in respect of a day is nil if the day occurs in a newly arrived resident's waiting period for the individual.
When individual subject to newly arrived resident's waiting period
61AA(2)
Subject to this section, an individual is subject to a newly arrived resident's waiting period if, on or after the commencement of this subsection, the individual: (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; or (b) becomes the holder of a permanent visa, except:
(i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or
(ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or
(iia) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 192 (Pacific Engagement) visa; or
(c) satisfies subsection 21(1B) of this Act (visa holders connected with the Pacific Australia Labour Mobility scheme).
(iii) a visa of a kind determined in an instrument under subsection (2A) of this section; or
61AA(2A)
The Minister may, by legislative instrument, determine a kind of visa for the purposes of subparagraph (2)(b)(iii).
61AA(2B)
Paragraph (2)(b) does not apply in relation to an individual if, at any time before the commencement of this subsection, the individual held a visa covered by paragraph (2)(a).
Length of waiting period
61AA(3)
If: (a) an individual is subject to a newly arrived resident's waiting period because of paragraph (2)(a) or (b); and (b) the visa covered by paragraph (2)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act 1991; and (c) subsections (4) and (4A) do not apply;
the waiting period:
(d) starts on the day on which the individual applied for that visa; and (e) ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.61AA(4)
If: (a) an individual is subject to a newly arrived resident's waiting period because of paragraph (2)(a) or (b); and (b) the individual has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act 1991;
the waiting period:
(c) starts on the day on which the individual applied for the last of those visas; and (d) ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.61AA(4A)
If: (a) an individual is subject to a newly arrived resident's waiting period because of paragraph (2)(a) or (b); and (b) the individual has previously held one or more visas covered by paragraph 21(1B)(a) that are also of a kind determined under subsection (5B) of this section;
the waiting period:
(c) starts on the day on which the individual became the holder of the first of those visas; and (d) ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.61AA(5)
If:
the waiting period starts on the day on which the individual:
(c) first entered Australia; or (d) becomes the holder of a permanent visa;whichever occurs last, and ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
61AA(5A)
If an individual is subject to a newly arrived resident's waiting period because of paragraph (2)(c), the waiting period: (a) starts on the day on which the individual first became the holder of a visa covered by paragraph 21(1B)(a) that is also of a kind determined under subsection (5B) of this section; and (b) ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
61AA(5B)
The Minister may, by legislative instrument, determine kinds of visas for the purposes of paragraphs (4A)(b) and (5A)(a).
Exemptions
61AA(6)
Subsection (1) does not apply to an individual in respect of a day in the newly arrived resident's waiting period for the individual if on that day the individual holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act 1991.
61AA(7)
Subsection (1) does not apply to an individual in respect of a day in the newly arrived resident's waiting period for the individual if on that day: (a) the individual is receiving a social security pension or a social security benefit; or (b) the individual is receiving farm household allowance under the Farm Household Support Act 2014; or (c) parental leave pay under the Paid Parental Leave Act 2010 is payable to the individual.
61AA(7A)
Subsection (1) does not apply to an individual in respect of each day in the newly arrived resident's waiting period for the individual that occurs in a period that: (a) includes at least 10 consecutive week days which parental leave pay under the Paid Parental Leave Act 2010 is payable to the individual; and (b) starts and ends on the first and last of those consecutive days.
61AA(8)
Subsection (1) does not apply to an individual in respect of a day (the assessment day ) in the newly arrived resident's waiting period for the individual if: (a) on the assessment day the individual is a refugee or a former refugee; or (b) the following apply:
(i) the individual was a family member of another individual at the time the other individual became a refugee before the assessment day;
(c) the individual is an Australian citizen on the assessment day; or (d) the individual is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.
(ii) the individual is a family member of that other individual on the assessment day or, if that other individual has died, the individual was a family member of that other individual immediately before that other individual died; or
61AA(9)
For the purposes of subsection (8): (a) family member has the meaning given by subsection 7(6D) of the Social Security Act 1991; and (b) former refugee has the meaning given by subsection 7(1) of the Social Security Act 1991; and (c) refugee has the meaning given by subsection 7(6B) of the Social Security Act 1991.
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, income support supplement or a veteran payment; 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 childto 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
61A(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
61A(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, income support supplement or a veteran payment.
Meaning of applicable day
61A(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
61A(5)
The Secretary may, in writing, determine a later day for the purposes of this section.
61A(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
61A(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
61A(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
61A(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.
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
61B(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
61B(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.
61B(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.
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.
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.
61D(2)
Section 61A or 61B does not apply on and from the day the child dies.
(Repealed by No 17 of 2016)
(Repealed by No 17 of 2016)
(Repealed by No 17 of 2016)
(Repealed by No 17 of 2016)
The rate of family tax benefit for each day in the period to which subsection 31(2) applies is worked out:
(a) by applying the Rate Calculator in Schedule 1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and
(b) by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.
Instalment case
65(1)
The single amount of family tax benefit an individual is eligible for under subsection 32(1) is worked out as follows: Method statement
Step 1.
Work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the period (the lump sum period ) beginning on the request day (see subsection 32(1)) and ending at the end of the section 31 accrual period (see subsection 32(1)) by applying the Rate Calculator in Schedule 1 on the following assumptions:
Step 2.
If paragraph (b) of step 1 applies, work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the lump sum period by applying the Rate Calculator in Schedule 1 on the following assumptions:
Step 3.
The single amount is:
65(2)
For the purposes of the method statement in subsection (1), a day in the lump sum period is an excluded day in relation to the child if: (a) where the child had turned 16 when the child died - the Secretary is satisfied the child would not have been a senior secondary school child on that day if the child had not died; or (b) where the child had not turned 16 when the child died - the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died. (c) (Repealed by No 14 of 2014)
Other cases
65(3)
The single amount of family tax benefit an individual is eligible for under subsection 32(2) is worked out: (a) by applying the method statement in subsection (1) of this section (disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the statement) as if a reference to the request day in that statement were a reference to the first day of the second of those income years (see subsection 32(2)); and (b) on the assumption that the individual's adjusted taxable income for the period falling in the second of those income years is the same as the individual's adjusted taxable income for the first of those income years.
Additional amount
65(4)
If: (a) the child who died was an FTB child; and (b) that child died before turning 1; and (c) an amount of newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate for one or more days;
then the additional amount under this subsection is worked out as follows:
Method statementStep 1.
In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate, work out the total amount of that newborn supplement for those days.
Step 2.
In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1.
Step 3.
The additional amount is the step 2 amount less the step 1 amount.
Division 1A - Schoolkids bonus
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)
(Repealed by No 96 of 2014)