A New Tax System (Family Assistance) Act 1999

PART 7A - ETR PAYMENT  

Division 1 - Entitlements in respect of eligible children  

SECTION 102C   What is the amount of the payment?  

Add together the amounts applicable under this section for each eligible child

102C(1)    
The amount of the ETR payment to an individual who is entitled under section 102A is worked out by adding together the amounts applicable under this section for each eligible child.

General rule

102C(2)    
Subject to this section, the amount applicable for an eligible child is:

(a) if the eligible child was born on or after 1 August 2000 - $409; or

(b) otherwise - $818.

Reduced amount if rate of family tax benefit took account of an individual ' s shared care percentage

102C(3)    
If:

(a) subsection 102A(1) applies to the entitled individual; and

(b) the rate referred to in paragraph 102A(1)(b) took account of a shared care percentage in relation to an eligible child covered by paragraph 102B(a) ;

the amount applicable for the eligible child is:

(c) if the eligible child was born on or after 1 August 2000 - that percentage of $409; or

(d) otherwise - that percentage of $818.

Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination

102C(4)    
If:

(a) subsection 102A(1) applies to the entitled individual; and

(b) the rate referred to in paragraph 102A(1)(b) took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);

the amount applicable for the eligible child, or for each of those eligible children, is:

(c) if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child; or

(d) otherwise:

(i) if the eligible child was born on or after 1 August 2000 - the percentage referred to in paragraph (b) of $409; or

(ii) if the eligible child was born before 1 August 2000 - the percentage referred to in paragraph (b) of $818.