A New Tax System (Family Assistance) Act 1999

Pt 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Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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.

Subdiv B repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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.

Subdiv B 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.

S 35UG repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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 35UG formerly read:

SECTION 35UG Eligibility if death occurs  
35UG(1)
The Secretary may determine that an individual is eligible for schoolkids bonus on a bonus test day if:

(a) in relation to the bonus test day, 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 33 of this Act because of the death of another individual; and

(b) either:

(i) the other individual was eligible for an amount of schoolkids bonus on the bonus test day, but the other individual died before the amount was paid; or

(ii) the Secretary is satisfied that the other individual would have become eligible for an amount of schoolkids bonus on the bonus test day if the other individual had not died.

Note:

The amount of the schoolkids bonus for an individual eligible under this section is worked out under section 65F.

35UG(2)
If the Secretary makes a determination under subsection (1), no-one else is, or can become, eligible for schoolkids bonus because of the death of the other individual.

S 35UG 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.