A New Tax System (Family Assistance) Act 1999
(Repealed by No 14 of 2014)
S 17B repealed by No 14 of 2014, s 3 and Sch 3 item 3, effective 1 May 2014. No 14 of 2014, Sch 3 item 36 contains the following application and saving provisions:
36 Application and saving provisions
(1)
The amendments made by items 3 to 18 and 21 to 27 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 May 2014.
(2)
The amendments made by items 3 to 12 and 19 and 20 apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 May 2014.
(3)
The amendments made by items 3 to 12 apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 May 2014.
(4)
The amendments made by items 3 to 12 apply for the purposes of working out qualification for a double orphan pension under Part 2.20 of the
Social Security Act 1991
for a day that is on or after 1 May 2014.
S 17B formerly read:
S 17B(1) amended by No 34 of 2011, s 3 and Sch 5 item 3, by inserting para (c), applicable in relation to working out an individual
'
s or approved care organisation
'
s entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011. S 17B(4) amended by No 34 of 2011, s 3 and Sch 5 items 4 and 5, by substituting
"
one or more
"
for
"
either or both
"
and inserting para (aa), applicable in relation to working out an individual
'
s or approved care organisation
'
s entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011. S 17B(5) amended by No 34 of 2011, s 3 and Sch 5 item 6, by substituting
"
paragraph (1)(b) or (c) or (2)(c)
"
for
"
paragraph (1)(b) or (2)(c)
"
, applicable in relation to working out an individual
'
s or approved care organisation
'
s entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
SECTION 17B FTB activity test
17B(1)
An individual
satisfies the FTB activity test
if:
(a)
the individual has completed the final year of secondary school, or an equivalent level of education; or
(b)
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; or
(c)
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.
17B(2)
An individual is
exempt from the FTB activity test
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.
17B(3)
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.
17B(4)
The Secretary may, by legislative instrument, set guidelines for the exercise of the Secretary's discretion under one or more of the following:
(a)
paragraph (1)(b);
(aa)
paragraph (1)(c);
(b)
paragraph (2)(c).
17B(5)
In forming an opinion for the purposes of paragraph (1)(b) or (c) or (2)(c), the Secretary must have regard to the guidelines.
S 17B inserted by No 129 of 2009, s 3 and Sch 1 item 4, effective 1 January 2010. No 129 of 2009, s 3 and Sch 1 items 13 and 14 (as amended by No 45 of 2010, Sch 3, effective 1 January 2010) contains the following application and transitional provisions:
13 Application
(1)
If a claim for the payment of family tax benefit by instalment is made on or after 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment.
(2)
If a claim for the payment of family tax benefit by instalment is made before 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment for a day that falls on or after 1 July 2010.
(3)
The amendments made by this Schedule apply to the payment of family tax benefit for a past period to the extent that the period to the extent that the period falls on or after 1 January 2010.
14 Obtaining information during the transition period
(1)
If the Secretary considers that information or a document that is in a person's custody or under a person's control may be relevant to whether an individual will satisfy or be exempt from the FTB activity test on 1 July 2010, the Secretary may require the person to give the information or produce the document during the transition period to a specified agency.
(2)
The
A New Tax System (Family Assistance) Act 1999
and the
A New Tax System (Family Assistance) (Administration) Act 1999
apply as if this item were a requirement under Division
1
of Part
6
of the
A New Tax System (Family Assistance) (Administration) Act 1999
.
(3)
The
transition period
is the period beginning at the start of 1 January 2010 and ending at the end of 30 June 2010.
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