A New Tax System (Family Assistance) Act 1999

Div 3 and 4 repealed by No 146 of 2006, s 3 and Sch 8 item 76, effective 1 July 2008. Div 3 and 4 formerly read:

Division 3 - Rent assistance

12 Rent assistance children  
(1)
An individual ' s eligibility for, and rate of, rent assistance is affected by whether an FTB child of the individual is a rent assistance child of the individual.

(2)
An FTB child of an individual is a rent assistance child of the individual if the FTB child rate for the child:

(a) exceeds the base FTB child rate (see clause 8 ); or

(b) would exceed the base FTB child rate but for clause 11 .
13 Eligibility for rent assistance  
(1)
An amount by way of rent assistance for a period is to be added in working out an individual ' s maximum rate if:

(a) the individual has at least one rent assistance child; and

(b) the individual ' s claim for family tax benefit is not a claim to which subclause (2) applies; and

(ba) neither the individual nor the individual ' s partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991 ; and

(c) the individual is not an ineligible homeowner; and

(d) the individual is not an aged care resident; and

(e) the individual pays, or is liable to pay, rent (other than Government rent); and

(f) if the individual is not a relevant shared carer - the rent is payable at a rate of more than:

(i) if the individual is not a member of a couple - $2,485.65 per year; or

(ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $3,675.55 per year; or

(iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $2,485.65 per year; or

(iv) if the individual is a member of a temporarily separated couple - $2,485.65 per year; and

(fa) if the individual is a relevant shared carer - the rent is payable at a rate of more than:

(i) if the individual is not a member of a couple - $1,898.00 per year; or

(ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $3,087.90 per year; or

(iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $1,898.00 per year; or

(iv) if the individual is a member of a temporarily separated couple - $1,898.00 per year; and

(g) if the individual is outside Australia:

(i) the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and

(ii) the person continues to pay rent for the same accommodation while outside Australia.

(2)
This subclause applies to an individual ' s claim for family tax benefit if:

(a) the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and

(b) when the claim is made the individual:

(i) is eligible for family tax benefit; and

(ii) is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and

(c) the claim is not accompanied by a claim for family tax benefit by instalment.
14 Rate of rent assistance payable to an individual who is not a relevant shared carer  
14
The rate of rent assistance payable to an individual who is not a relevant shared carer is worked out using the following table. Work out the individual ' s family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual ' s rate of rent assistance but only up to the individual ' s maximum rent assistance rate. The individual ' s maximum rent assistance rate is Rate B worked out using column 3.

Rent assistance payable to individual who is not a relevant shared carer (Part A-Method 1)
	Column 1	Column 2		Column 3
	Family situation	Rate A		Rate B
				Column 3A	Column 3B
				1 or 2 rent assistance children	3 or more rent assistance children
1	Not member of a couple	(Annual rent − $2,485.65) 4	× 3	$2,310.45	$2,606.10
2	Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple	(Annual rent − $3,675.55) 4	× 3	$2,310.45	$2,606.10
3	Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple	(Annual rent − $2,485.65) 4	× 3	$2,310.45	$2,606.10
4	Member of temporarily separated couple	(Annual rent − $2,485.65) 4	× 3	$2,310.45	$2,606.10

14A Rate of rent assistance payable to individual who is a relevant shared carer  
14A
The rate of rent assistance payable to an individual who is a relevant shared carer is the higher of:

(a) the rate of rent assistance that would be payable to that individual if that individual were not a relevant shared carer; and

(b) the rate of rent assistance worked out using the following table.

In working out rent assistance, work out the individual ' s family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual ' s rate of rent assistance in accordance with the table but only up to Rate B specified in column 3.

Rent assistance payable to individual who is a relevant shared carer (Part A-Method 1)
	Column 1	Column 2		Column 3
	Family situation	Rate A		Rate B
1	Not member of a couple	(Annual rent − $1,898.00) 4	× 3	$1,981.95
2	Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple	(Annual rent − $3,087.90) 4	× 3	$1,865.15
3	Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple	(Annual rent − $1,898.00) 4	× 3	$1,981.95
4	Member of temporarily separated couple	(Annual rent − $1,898.00) 4	× 3	$1,865.15

15 Annual rent  
15
Annual rent in the table in clause 14 is the annual rate of rent paid or payable by the individual whose rate is being calculated. 16 Rent paid by a member of a couple  
16
If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual. 16A Rent paid by a member of an illness separated, respite care or temporarily separated couple  
16A
If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual ' s partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual.

Division 4 - Income test

17 Application of income test to pension and benefit recipients and their partners  
17
If the individual, or the individual ' s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement:

(a) the individual ' s income excess is nil; and

(b) the individual ' s income tested rate is the same as the individual ' s maximum rate. 18 Income test  
18
This is how to work out an individual ' s reduction for adjusted taxable income if clause 17 does not apply to the individual: Method statement

Step 1.

Work out the individual ' s income free area using clause 19 .

Step 2.

Work out whether the individual ' s adjusted taxable income exceeds the individual ' s income free area.

Step 3.

If the individual ' s adjusted taxable income does not exceed the individual ' s income free area, the individual ' s income excess is nil.

Step 4.

If the individual ' s adjusted taxable income exceeds the individual ' s income free area, the individual ' s income excess is the individual ' s adjusted taxable income less the individual ' s income free area.

Step 5.

The individual ' s reduction for adjusted taxable income is 20% of the income excess.

19 Income free area  
19
An individual ' s income free area is $40,000.