PART 4
-
RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
4A
heading. The heading formerly read:
PART 4
-
RATE OF FAMILY ASSISTANCE
Division 1
-
Family tax benefit
SECTION 61A
Reduction in FTB child rate unless health check requirement satisfied
61A(1)
An individual
'
s FTB child rate in relation to an FTB child is reduced under subclause
7(2)
or
26(3)
of Schedule
1
if:
(a)
in the income year in which the child turned 4:
(i)
the individual was entitled to be paid family tax benefit in respect of the child; and
(ii)
the individual, or the individual
'
s partner, was receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(b)
before the day the child turned 5, the individual was sent a notice by the Secretary informing the individual of the following:
(i)
the requirement for the child to undertake a health check before the day the child turns 5, or before any later day determined by the Secretary under subsection (5);
(ii)
the fact that the individual
'
s FTB child rate in relation to the child will be reduced if the child does not meet the requirement; and
(c)
the child was an FTB child of the individual on the day the child turned 5; and
(d)
none of the following applies:
(i)
the FTB child meets the health check requirement before the applicable day (see subsections (4) and (8));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under paragraph (9)(b);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under paragraph (9)(c);
(iv)
the Secretary is satisfied that special circumstances exist in relation to the individual or the individual
'
s partner (or both) that make it inappropriate for the individual, and the individual
'
s partner, to arrange for the FTB child to meet the health check requirement.
Note:
See also sections
61C
(persons still entitled to FTB despite reductions to nil) and
61D
(death of an FTB child).
History
S 61A(1) amended by No 17 of 2018, s 3 and Sch 2 item 495, by substituting
"
, income support supplement or a veteran payment
"
for
"
or income support supplement
"
in para (a)(ii), effective 1 July 2018.
Meaning of
FTB child rate reduction period
61A(2)
The individual
'
s FTB child rate in relation to the child is reduced for each day in the period (the
FTB child rate reduction period
):
(a)
beginning on the applicable day (see subsection (4)); and
(b)
ending after the relevant number of days (see subsection (3));
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Meaning of
relevant number of days
61A(3)
The
relevant number of days
is the number of days, in the income year in which the child turned 4, on which:
(a)
the individual was entitled to be paid family tax benefit in respect of the child; and
(b)
the individual, or the individual
'
s partner, received a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
History
S 61A(3) amended by No 17 of 2018, s 3 and Sch 2 item 496, by substituting
"
, income support supplement or a veteran payment
"
for
"
or income support supplement
"
in para (b), effective 1 July 2018.
Meaning of
applicable day
61A(4)
For the purposes of this section, the
applicable day
is:
(a)
the day the child turns 5; or
(b)
the day after any later day determined by the Secretary under subsection (5).
Determining later days
61A(5)
The Secretary may, in writing, determine a later day for the purposes of this section.
61A(6)
For the purposes of subsection (5):
(a)
an application for a later day may be made after the child turns 5, but must be made before the child turns 6; and
(b)
the Secretary must not determine a later day unless the Secretary is satisfied that there are special circumstances which prevented the individual, or the individual
'
s partner (or both), from arranging for the child to undertake the health check before the day the child turned 5; and
(c)
any later day determined by the Secretary must not be after the day the child turns 6.
Exemption on the grounds the health check requirement inappropriate
61A(7)
An application under subparagraph (1)(d)(iv) must be:
(a)
made before the child turns 5; and
(b)
must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Health check requirement
61A(8)
For the purposes of this section, the
health check requirement
for a child is that the child must meet the requirements specified in an instrument under paragraph (9)(a).
Legislative instrument
61A(9)
The Minister may, by legislative instrument:
(a)
specify requirements relating to the health of children for the purposes of subsection (8); or
(b)
determine that children included in a specified class are exempt from the health check requirement; or
(c)
determine that children included in a specified class are taken to meet the health check requirement.
History
S 61A substituted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. No 36 of 2018, s 3 and Sch 2 item 22 contains the following application provision:
22 Application of amendments
(1)
The amendments made by this Part apply in relation to the day (the
commencement day
) this item commences and later days.
(2)
However, despite the amendments made by this Part, as in force before that day, continue to apply in relation to any days that occur before the commencement day.
S 61A formerly read:
SECTION 61A FTB Part A supplement to be disregarded unless health check requirement satisfied
Parents of FTB children
61A(1)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year if:
(a)
the FTB child turned 4 in the income year; and
(b)
on the applicable day:
(i)
the child is an FTB child of the individual; and
(ii)
the individual, or the individual
'
s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(c)
the individual, or the individual
'
s partner, is a parent of the child on the last day of the income year.
History
S 61A(1) amended by No 17 of 2018, s 3 and Sch 2 item 494, by substituting
"
, income support supplement or a veteran payment
"
for
"
or income support supplement
"
in para (b)(ii), effective 1 May 2018.
S 61A(1) substituted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual
'
s eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
S 61A(1) formerly read:
Parents of FTB children
61A(1)
If:
(a)
an individual has an FTB child who turned 4 in an income year; and
(b)
the following apply in relation to one or more days (each of which is an
applicable day
) in that income year:
(i)
the child is an FTB child of the individual;
(ii)
the individual, or the individual
'
s partner, is a parent of the child;
(iii)
the individual, or the individual
'
s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(c)
at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual
'
s partner (or both) that make it inappropriate for the individual, and the individual
'
s partner, to arrange for the FTB child to meet the health check requirement; and
(d)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Other FTB recipients
61A(2)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year if:
(a)
the FTB child turned 4 in the income year; and
(b)
on the applicable day:
(i)
the child is an FTB child of the individual; and
(ii)
the individual, or the individual
'
s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(c)
the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and
(d)
neither the individual, nor the individual
'
s partner, is a parent of the child on the last day of the income year.
History
S 61A(2) amended by No 17 of 2018, s 3 and Sch 2 item 494, by substituting
"
, income support supplement or a veteran payment
"
for
"
or income support supplement
"
in para (b)(ii), effective 1 May 2018.
S 61A(2) substituted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual
'
s eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
Other FTB recipients
61A(2)
If:
(a)
an individual has an FTB child who turned 4 in an income year; and
(b)
the following apply in relation to one or more days (each of which is an
applicable day
) in that income year:
(i)
the child is an FTB child of the individual;
(ii)
neither the individual, nor the individual
'
s partner, is a parent of the child;
(iii)
the individual, or the individual
'
s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and
(c)
the total number of applicable days in that income year is at least 182 days; and
(d)
one of the applicable days is the last day of that income year;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(e)
at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual
'
s partner (or both) that make it inappropriate for the individual, and the individual
'
s partner, to arrange for the FTB child to meet the health check requirement; and
(f)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Exception
-
health checks
61A(2A)
However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:
(a)
at any time before the end of the first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual
'
s partner (or both) that make it inappropriate for the individual, and the individual
'
s partner, to arrange for the FTB child to meet the health check requirement; and
(b)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that first income year or of the further period (if any).
History
S 61A(2A) amended by No 70 of 2013, s 3 and Sch 2B items 5 and 6, by substituting
"
first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows
"
for
"
second income year after the income year in which the FTB child turned 4
"
in para (a) and
"
first income year or of the further period (if any)
"
for
"
second income year
"
in para (b), applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
S 61A(2A) inserted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual
'
s eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
61A(2AA)
For the purposes of paragraph (2A)(a):
(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 FTB child turned 4; 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 FTB child turned 4.
History
S 61A(2AA) inserted by No 70 of 2013, s 3 and Sch 2B item 7, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
Death of the FTB child
61A(3)
Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:
(a)
the first income year after the income year in which the FTB child turned 4; or
(b)
the further period (if any) allowed by the Secretary under paragraph (2A)(a).
History
S 61A(3) substituted by No 70 of 2013, s 3 and Sch 2B item 8, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year. S 61A(3) formerly read:
61A(3)
Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of the second income year after the income year in which the child turned 4.
History
S 61A(3) amended by No 49 of 2012, s 3 and Sch 6 item 9, by substituting
"
Subsections (1), (2) and (2A) do
"
for
"
However, subsection (1) or (2) does
"
, applicable in relation to an individual
'
s eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
Health check requirement
61A(4)
For the purposes of this section, the
health check requirement
for a child is that the child must meet the requirements specified in an instrument under subsection (5).
61A(5)
The Minister may, by legislative instrument, specify requirements relating to the health of children for the purposes of subsection (4).
Exempt class of children
61A(6)
The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the health check requirement.
Children taken to meet health check requirement
61A(7)
The Minister may, by legislative instrument, determine that children included in a specified class are taken to meet the health check requirement.
Relationship with section 32A of the Family Assistance Administration Act
61A(8)
This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
61A(9)
In this section:
parent
includes an adoptive parent and a relationship parent.
S 61A inserted by No 53 of 2011, s 3 and Sch 2 item 3, applicable in relation to the 2011-12 income year and later income years.