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Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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(Repealed by No 96 of 2014)
S 35UB repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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 35UB formerly read:
Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012
).
SECTION 35UB Relevant schoolkids bonus child
FTB children aged under 16
-
basic rule
35UB(1)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if the FTB child:
(a)
is aged under 16 on the bonus test day; and
(b)
was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.
Note:
[ CCH Note: S 50 of 2012, s 3 and Sch 2 item 20 contains the following application provision:
20 Application - relevant schoolkids bonus child]
20
Subsection 35UB(1) 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 words " was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day " were omitted, and the words " was born after 1 January 1997 and before 1 August 2007 " were substituted.
FTB children aged under 16 - Secretary notified etc.
35UB(2)
An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if:
(a) on the bonus test day, the FTB child is aged under 16; and
(b) at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:
(i) the Secretary is notified, or otherwise becomes aware, that the FTB child participated, or will participate, in a course of primary education on at least one day during the current education period for the bonus test day; or
(ii) the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or
(iii) the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or
(iv) if the FTB child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) - the Secretary is satisfied that there are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 3 items 4 to 6, by omitting " - the Secretary is notified, or otherwise becomes aware, that " in para (b), inserting " the Secretary is notified, or otherwise becomes aware, that " before " the FTB child " in paras (b)(i), (ii) and (iii) and inserting para (b)(iv), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 2B item 1, by substituting " first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows " for " second income year after the income year in which the bonus test day occurs " in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
S 35UB(2) amended by No 154 of 2012, s 3 and Sch 5 item 16, by substituting " current education period for " for " 6-month period beginning on " in para (b)(i), (ii) and (iii), effective 17 November 2012.
35UB(2A)
For the purposes of paragraph (2)(b):
(a) the Secretary must not allow a further period unless:
(i) the Secretary is satisfied that there are special circumstances; and
(ii) a further period in respect of the individual ' s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
S 35UB(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 2, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
FTB children aged 16 or over
35UB(3)
An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child.
Eligible activity
35UB(4)
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 35UB 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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