A New Tax System (Family Assistance) Act 1999
PART 3
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ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Eligibility for family tax benefit
Subdivision A
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Eligibility of individuals for family tax benefit in normal circumstances
SECTION 23
EFFECT OF FTB CHILD CEASING TO BE IN INDIVIDUAL'S CARE WITHOUT CONSENT
23(1)
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) ; and on
(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 .
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:
(a) if the child again comes into the adult's care at a later time - that later time;
(b) either:
(c) if:
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).
View history note
Hide history noteThis 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) ; and on
(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).
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