A New Tax System (Family Assistance) Act 1999

PART 1 - PRELIMINARY  

SECTION 1  

1   Short title  
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.

PART 2-INTERPRETATION  

Division 1-Definitions  

SECTION 3   Definitions  

3(1)    


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(Repealed by No 22 of 2017)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(Repealed by No 22 of 2017)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(Repealed by No 22 of 2017)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(Repealed by No 22 of 2017)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(Repealed by No 17 of 2016)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(Repealed by No 17 of 2016)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(Repealed by No 17 of 2016)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.

family assistance
means:


(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.

family law order
means:


(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)

FTB child
:


(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.

hourly rate of ACCS
:


(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.

hourly session fee
:


(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).

receiving
:


(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).

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.

SECTION 3A  

(3A)   An individual may be in the care of 2 or more other individuals at the same time  


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.

SECTION 3B   MEANING OF PAID WORK AND RETURNS TO PAID WORK  


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

(ii) the individual is a member of the same couple at the time of the notification;
both members of the couple; and


(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

(ii) the individual is no longer a member of the same couple at the time of the notification;
the individual who engages in the paid work; and


(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.

SECTION 3C  

3C   Meaning of studying overseas full-time  


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.

Division 2-Immunisation rules  

SECTION 4   Minister's power to make determinations for the purposes of the definition of immunised  

4(1)    


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)

SECTION 6   Immunisation requirements  

6(1)    


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)

Division 3 - Various interpretative provisions  

SECTION 8   Extended meaning of Australian resident - hardship and special circumstances  

8(1)    


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

(iv) not a day prescribed by the Minister's rules; and

(c)    

either:

(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

(iv) not a day prescribed by the Minister's rules; 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.

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;

(iii) an individual with whom the child lives;

(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.

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

(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

(b)    the Secretary is satisfied that exceptional circumstances exist in relation to:


(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

(iv) an individual with whom the child lives; and

(c)    the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.


10(6)    


A determination under paragraph (5)(c) is not a legislative instrument.

SECTION 10A  

10A   Effect of absence of child from care of approved child care service that is an approved occasional care service  
(Repealed by No 22 of 2017)

SECTION 11  

11   Minister may make determinations in relation to the absence of child from child care  
(Repealed by No 22 of 2017)

SECTION 12  

12   Effect of absence of child from care of registered carer  
(Repealed by No 22 of 2017)

SECTION 13  

13   School holidays  
(Repealed by No 22 of 2017)

SECTION 14  

14   Meaning of satisfies the work/training/study test  
(Repealed by No 22 of 2017)

SECTION 15  

15   Work/training/study test - recognised work or work related commitments  
(Repealed by No 22 of 2017)

SECTION 16  

16   Work/training/study test - recognised training commitments  
(Repealed by No 22 of 2017)

SECTION 17  

17   Work/training/study test - recognised study commitments  
(Repealed by No 22 of 2017)

SECTION 17A  

17A   Activity requirements for claims for child care benefit for care provided by approved child care service  
(Repealed by No 22 of 2017)

SECTION 17B  

17B   FTB activity test  
(Repealed by No 14 of 2014)