A New Tax System (Family Assistance) Act 1999

Sch 1 Div 2AA heading substituted by No 122 of 2014, s 3 and Sch 1 item 162, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA . Div 2AA heading formerly read:

Division 2AA - Clean energy supplement (Part A)

Sch 1 Div 2AA inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.

Sch 1 Div 2AA Subdiv A heading substituted by No 122 of 2014, s 3 and Sch 1 item 163, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA . Subdiv A heading formerly read:

Subdivision A - Clean energy supplement (Part A - Method 1)

Sch 1 Div 2AA Subdiv A inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.

Sch 1 cl 38AA(1) amended by No 55 of 2016, s 3 and Sch 21 item 24, by inserting the note at the end, effective 20 March 2017.

Sch 1 cl 38AA(1) substituted by No 122 of 2014, s 3 and Sch 1 item 165, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA . Cl 38AA(1) formerly read:

(1)
The amount of the clean energy supplement (Part A) to be added in working out an individual ' s maximum rate under clause 3 is worked out using the following table. Work out which category applies to each FTB child of the individual. Subject to clauses 38AB to 38AE, the FTB clean energy child amount is worked out under subclause (2). The clean energy supplement (Part A) is the sum of the FTB clean energy child amounts.

Clean energy supplement (Part A - Method 1)
Item	Category of FTB child
1	FTB child who is under 13 years of age
2	FTB child who has reached 13 years of age
3	(Repealed by No 14 of 2014)
4	(Repealed by No 14 of 2014)
5	(Repealed by No 98 of 2012)

Sch 1 cl 38AA(1) amended by No 14 of 2014, s 3 and Sch 3 items 25 and 26, by omitting " , but is under 16, " from table item 2 and repealing items 3 and 4, effective 1 May 2014. For application and saving provisions see note under s 17B . Table items 3 and 4 formerly read:

3	FTB child who has reached 16 years of age and who is a senior secondary school child
4	FTB child who has reached 16, but is under 18, years of age and who is not a senior secondary school child

Sch 1 cl 38AA(1) amended by No 98 of 2012, s 3 and Sch 3 item 18, by repealing table item 5, applicable in relation to the 2013-14 income year and later income years. Table item 5 formerly read:

5 ... FTB child who has reached 18, but is under 22, years of age and who is not a senior secondary school child

Sch 1 cl 38AA(2) repealed by No 122 of 2014, s 3 and Sch 1 item 165, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA . Cl 38AA(2) formerly read:

(2)
For the purposes of subclause (1), the FTB clean energy child amount , in relation to an item in the table in subclause (1), is worked out as follows: Method statement

Step 1.

Work out the amount applicable on 1 July 2013 under the corresponding item of the table in clause 7.

Step 2.

Work out the FTB gross supplement amount on 1 July 2013 under subclause 38A(3).

Step 3.

Work out the sum of the amounts at steps 1 and 2.

Step 4.

Multiply the amount at step 3 by 0.017.

Step 5.

Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the FTB clean energy child amount .

Sch 1 cl 38AA(3) amended by No 70 of 2013, s 3 and Sch 3 item 64, by omitting " after the end of the quarter " in the note, effective 1 July 2013.

Sch 1 cl 38AA inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.