A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE
Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. No 96 of 2014, s 3 and Sch 9 item 24 contains the following saving provisions:
Part 2 - Saving provisions
24 Saving provisions
(1)
If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.
…
(4)
In this item:Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .
Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. No 50 of 2012, s 3 and Sch 2 item 21 contains the following transitional provisions:
21 Transitional
-
amount of schoolkids bonus
(1)
This item applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 2000; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in New South Wales, Victoria, Tasmania, the Australian Capital Territory or the Northern Territory.
(2)
This item also applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 1999; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in Queensland, Western Australia or South Australia.
(3)
Section
65B
of the
A New Tax System (Family Assistance) Act 1999
applies in relation to the bonus test day that is 1 January 2013 as if the secondary school amount was the amount applicable under subsection
65B(2)
in relation to the bonus test day for the eligible child.
(Repealed by No 96 of 2014)
S 35UA repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. For saving provisions, see note under Pt 3 Div
1A
heading. S 35UA formerly read:
For
relevant schoolkids bonus child
, see section 35UB.
SECTION 35UA When an individual is eligible for schoolkids bonus in respect of a child
-
general
FTB
35UA(1)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
in relation to the bonus test day:
(i)
a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and
(b)
the individual
'
s rate of family tax benefit on the bonus test day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and
(c)
that rate was worked out taking into account one or more FTB children of the individual who are relevant schoolkids bonus children of the individual for the bonus test day; and
(d)
the individual
'
s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
Note:
S 35UA(1) amended by No 96 of 2014, s 3 and Sch 9 item 1A, by inserting para (d), effective 5 September 2014.
Youth allowance
35UA(2)
An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) the eligible individual has been paid an instalment of youth allowance; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the instalment was of another individual who:
(i) on the bonus test day, is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(d) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:
(i) the other individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) the other individual was undertaking an eligible activity (see subsection (6)); and
(e) youth allowance is payable to the other individual in respect of the bonus test day; and
(f) the instalment was paid to the eligible individual:
(i) on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999 ; or
(ii) as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 ; and
(g) the affected parent ' s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
S 35UA(2) amended by No 96 of 2014, s 3 and Sch 9 item 1B, by inserting para (g), effective 5 September 2014.
S 35UA(2) amended by No 70 of 2013, s 3 and Sch 3 item 1, by substituting para (d), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. Para (d) formerly read:
(d) on the bonus test day:
(i) the other individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) the other individual is undertaking an eligible activity (see subsection (6)); and
S 35UA(2) amended by No 154 of 2012, s 3 and Sch 5 items 2 and 3, by omitting " has turned 16 but " before " is aged under 20 " in para (c)(i) and substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d) on the bonus test day, the other individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
35UA(2A)
For the purposes of paragraph (2)(g), the affected parent is the person:
(a) who is a parent of the other individual, being a parent within the meaning of paragraph (b) of the definition of parent in subsection 5(1) of the Social Security Act 1991 ; and
(b) who is nominated in writing by the Secretary.
S 35UA(2A) inserted by No 96 of 2014, s 3 and Sch 9 item 1C, effective 5 September 2014.
ABSTUDY
35UA(3)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the student:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the student is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day:
(i) the student is participating in a course of primary education; or
(ii) the student is undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; or
(iii) the student is undertaking an eligible activity (see subsection (6)); and
(e) living allowance is payable under the scheme in respect of the student on the bonus test day; and
(f) on the bonus test day, the individual was a parent or guardian of the student; and
(g) the individual is either:
(i) the parent or guardian to whom the whole or part was paid; or
(ii) if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section; and
(h) the individual ' s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
S 35UA(3) amended by No 96 of 2014, s 3 and Sch 9 item 1D, by inserting para (h), effective 5 September 2014.
S 35UA(3) amended by No 154 of 2012, s 3 and Sch 5 item 4, by substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d) on the bonus test day, the student was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and
Disability support pension, carer payment or parenting payment
35UA(4)
An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 , of carer payment under Part 2.5 of that Act or of parenting payment under Part 2.10 of that Act has been paid to the eligible individual; and
(b) (Repealed by No 154 of 2012)
(c) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
(d) the instalment referred to in paragraph (a) was of another individual who:
(i) on the bonus test day, is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(e) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:
(i) the other individual was participating in a course of primary education; or
(ii) the other individual satisfied the secondary study test within the meaning of section 35UI; or
(iii) the other individual was undertaking an eligible activity (see subsection (6)); and
(f) the pension or payment referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and
(g) the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 ; and
(h) the other individual ' s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
S 35UA(4) amended by No No 96 of 2014, s 3 and Sch 9 item 1E, by inserting para (h), effective 5 September 2014.
S 35UA(4) amended by No 70 of 2013, s 3 and Sch 3 item 2, by substituting para (e), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. Para (e) formerly read:
(e) on the bonus test day:
(i) the other individual is participating in a course of primary education; or
(ii) the other individual satisfies the secondary study test within the meaning of section 35UI; or
(iii) the other individual is undertaking an eligible activity (see subsection (6)); and
S 35UA(4) amended by No 154 of 2012, s 3 and Sch 5 items 6 to 12, by inserting " , of carer payment under Part 2.5 of that Act or of parenting payment under Part 2.10 of that Act " in para (a), repealing para (b), substituting para (c) and (e), substituting " instalment referred to in paragraph (a) was " for " instalments referred to in paragraphs (a) and (b) were " in para (d), omitting " has turned 16 but " before " is aged under 20 " in para (d)(i), and substituting " the pension or payment referred to in paragraph (a) is " for " disability support pension and the pensioner education supplement are both " in para (f), effective 17 November 2012. Para (b), (c) and (e) formerly read:
(b) an instalment of pensioner education supplement under:
(i) Part 2.24A of the Social Security Act 1991 ; orhas been paid (whether or not to the eligible individual); and
(ii) the scheme known as the ABSTUDY scheme;
(c) the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included the bonus test day; and
(e) on the bonus test day, the other individual is:
(i) if subparagraph (b)(i) applies - undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or
(ii) if subparagraph (b)(ii) applies - undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and
35UA(4AA)
Paragraph (4)(h) does not apply if the instalment referred to in paragraph (4)(a) is an instalment of disability support pension and the other individual is permanently blind.
S 35UA(4AA) inserted by No 96 of 2014, s 3 and Sch 9 item 1F, effective 5 September 2014.
Special benefit
35UA(4A)
An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) an instalment of special benefit under Part 2.15 of the Social Security Act 1991 has been paid to the eligible individual; and
(b) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
(c) the instalment referred to in paragraph (a) was of another individual who:
(i) on the bonus test day, is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(d) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the current education period for the bonus test day:
(i) the other individual participated, or will participate, in a course of primary education; or
(ii) the other individual satisfied, or will satisfy, the secondary study test within the meaning of section 35UI; or
(iii) the other individual undertook, or will undertake, an eligible activity (see subsection (6)); and
(e) the benefit referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and
(f) the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .
S 35UA(4A) amended by No 70 of 2013, s 3 and Sch 3 item 3, by substituting " at any time before the end of the calendar year in which the bonus test day occurs " for " at any time before the end of the period of 13 weeks beginning on the bonus test day " in para (d), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UA(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 13, effective 17 November 2012.
Education allowance
35UA(5)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the whole or a part of an education allowance under:
(i) section 3.2, 3.3, 3.4 or 3.6A of the Veterans ' Children Education Scheme; or
was paid in respect of a student; and
(ii) section 3.2, 3.3 or 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
(b) the allowance was in respect of a period that included the bonus test day; and
(c) the student:
(i) on the bonus test day, is aged under 20; and
(ii) if the student is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the student is undertaking primary or secondary education; and
(e) the allowance is payable in respect of the student in respect of the bonus test day; and
(f) on the bonus test day, the individual was a parent or guardian of the student; and
(g) the individual is either:
(i) the parent or guardian to whom the whole or part was paid; or
(ii) if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section.
S 35UA(5) amended by No 154 of 2012, s 3 and Sch 5 item 14, by substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d) on the bonus test day, the student was undertaking:
(i) full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) primary education; and
Eligible activity
35UA(6)
For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
S 35UA(6) inserted by No 154 of 2012, s 3 and Sch 5 item 15, effective 17 November 2012.
S 35UA inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
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