Norfolk Island Legislation Amendment Act 2015 (59 of 2015)
Schedule 2 Final arrangements etc.
Part 2 Transitional provisions
Division 8 Family assistance
380 Absences of FTB child etc. from Australia before final transition time
(1) If, immediately after the final transition time:
(a) an individual was ordinarily resident on Norfolk Island; and
(b) the individual was absent from Australia;
sections 24, 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule) have effect as if that absence had begun immediately after the final transition time.
(2) If, immediately after the final transition time:
(a) an individual was ordinarily resident on Norfolk Island; and
(b) the individual was in Australia;
then, for the purposes of sections 24, 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule), disregard any absence of the individual from Australia before the final transition time.
(3) In this item:
Australia has the same meaning as in the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).