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Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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Subdiv C repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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 C 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S 35UH repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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 35UH formerly read:

SECTION 35UH General rules  
35UH(1)
If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no schoolkids bonus under Subdivision B can be paid to the eligible child in relation to the bonus test day.

35UH(2)
If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no further schoolkids bonus under that Subdivision in relation to that eligible child can be paid to the individual in relation to the bonus test day.

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History

S 35UH(2) amended by No 154 of 2012, s 3 and Sch 5 item 48, by substituting " relation to that " for " relation that " , effective 17 November 2012.

35UH(3)
If schoolkids bonus under Subdivision B is paid to an individual (the recipient ) in relation to a bonus test day, no schoolkids bonus under Subdivision A can be paid to another individual in relation to the recipient and the bonus test day.

35UH(4)
If schoolkids bonus under Subdivision B is paid to an individual in relation to a bonus test day, no further schoolkids bonus under that Subdivision can be paid to the individual in relation to the bonus test day.

35UH(5)
This section does not apply to schoolkids bonus paid to an individual under section 35UG.

Note:

Payments under section 35UG are dealt with in subsection 35UG(2).

S 35UH 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.