A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 1 - Family Tax Benefit Rate CalculatorNote: See subsection 58(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 has at least one FTB child and 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 - $5,000.50 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 - $7,391.25 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 - $5,000.50 per year; or
(fa) if the individual is a relevant shared carer, or has only one or more regular care children (but no FTB children) - the rent is payable at a rate of more than:
(iv) if the individual is a member of a temporarily separated couple - $5,000.50 per year; and
(i) if the individual is not a member of a couple - $3,803.30 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 - $6,186.75 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 - $3,803.30 per year; or
(g) if the individual is outside Australia:
(iv) if the individual is a member of a temporarily separated couple - $3,803.30 per year; and
(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
(c) the claim is not accompanied by a claim for family tax benefit by instalment.
(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
(3)
Paragraph (2)(c) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) of the Family Assistance Administration Act applies in respect of the individual or subsection 32AE(5) of that Act applies in respect of the individual ' s partner.
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