A New Tax System (Family Assistance) Act 1999

Sch 4 (heading) note amended by No 63 of 2008, s 3 and Sch 1 item 4, by substituting " 85 " for " 75 " in the note, effective 1 July 2008.

Sch 4 cl 3(1) amended by No 66 of 2022, s 3 and Sch 1 item 20, by substituting table items 18 and 18A for table item 18, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 18 formerly read:

18

CCS lower income threshold

first day of first CCS fortnight of income year

December

highest December quarter before reference quarter (but not earlier than December quarter 2015)

$1.00

Sch 4 cl 3(1) amended by No 86 of 2021, s 3 and Sch 1 item 15, by repealing table item 20, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 20 formerly read:

20

CCS annual cap

first day of first CCS fortnight of income year

December

highest December quarter before reference quarter (but not earlier than December quarter 2015)

$1.00

Sch 4 cl 3(1) amended by No 125 of 2019, s 3 and Sch 1 items 30 - 32, by substituting " first day of first CCS fortnight of income year " for " 1 July " in table items 18 to 20, column 2, effective 16 December 2019.

Sch 4 cl 3(1) amended by No 22 of 2017, s 3 and Sch 1 item 48, by substituting table items 18 to 20 for table items 18 to 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Table items 18 to 22 formerly will read:

18	CCB standard hourly rate	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 1999)	$0.01
19	CCB lower income threshold	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2005)	$73.00
20	CCB upper income threshold	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 1999)	$1.00
20A	CCB multiple child loadings	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 1999)	$0.01
21	CCB minimum hourly amount	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$0.001
22	CCR limit	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$1.00

Sch 4 cl 3(1) amended by No 36 of 2018, s 3 and Sch 2 items 13 and 14, by inserting " and reduction in FTB child rate (A1) " after " FTB child rate (A1) " in table item 1 and " and reduction in FTB child rate (A2) " after " FTB child rate (A2) " in table item 6, effective 1 July 2018. For application provision, see note under s 61A .

Sch 4 cl 3(1) amended by No 96 of 2014, s 3 and Sch 9 item 14, by repealing table items 17AB and 17AC, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Table items 17AB and 17AC formerly read:

17AB	PSA for schoolkids bonus	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2012)	$ 1.00
17AC	SSA for schoolkids bonus	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2012)	$ 1.00

Sch 4 cl 3(1) amended by No 17 of 2016, s 3 and Sch 2 item 7, by repealing table item 7, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Table item 7 formerly read:

7

FTB LFS (A)

1 July

December

highest December quarter before reference quarter (but not earlier than December quarter 1999)

$3.65

Sch 4 cl 3(1) amended by No 122 of 2014, s 3 and Sch 9 item 8, by repealing table item 12, effective 1 July 2015. Table item 12 formerly read:

12

FTB additional HIFA (A)

1 July

December

highest December quarter before reference quarter (but not earlier than December quarter 1999)

$73.00

Sch 4 cl 3(1) amended by No 122 of 2014, s 3 and Sch 1 item 186, by repealing table items 8B, 9B and 10A, effective 20 September 2014. Table items 8B, 9B and 10A formerly read:

8B	FTB clean energy child amount	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2012)	$3.65
9B	Clean energy supplement (Part B)	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2012)	$3.65
10A	ACO clean energy supplement	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2012)	$3.65

Sch 4 cl 3(1) amended by No 141 of 2011, s 3 and Sch 2 items 31, 32, 40 and 41, by inserting table items 8B, 9B and 10A, and substituting " FTB standard ACO rate " for " FTB ACO rate " in table item 10, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.

Sch 4 cl 3(1) amended by No 14 of 2014, s 3 and Sch 3 item 29, by repealing table item 14A, effective 1 May 2014. Table item 14A formerly read:

14A

cut-out amount

1 July

December

highest December quarter before reference quarter (but not earlier than December quarter 2004)

$1.00

Sch 4 cl 3(1) amended by No 70 of 2013, s 3 and Sch 2A items 8 and 26, by inserting table items 7A and 7B, substituting table item 17AD and repealing table item 17AE, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A .

Table item 17AD and 17AE formerly read:

17AD	baby bonus	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$ 1.00
17AE	baby bonus income limit	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$ 1.00

Sch 4 cl 3(1) amended by No 49 of 2012, s 3 and Sch 1 item 14, by repealing table item 17B, effective 1 July 2012. For transitional and application provisions see note under s 61B .

Table item 17B formerly read:

17B

MIA

1 July

December

highest December quarter before reference quarter (but not earlier than December quarter 2008)

$1.00

Sch 4 cl 3(1) amended by No 50 of 2012, s 3 and Sch 2 item 12, by substituting table items 17AB to 17AE for table items 17A and 17AAA, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.

Table items 17A and 17AAA formerly read:

17A	baby bonus	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$1.00
17AAA	baby bonus income limit	1 July	December	highest December quarter before reference quarter (but not earlier than December quarter 2007)	$1.00

Sch 4 cl 3(1) amended by No 50 of 2011, s 3 and Sch 2 item 12, by substituting table item 1 for table items 1 to 3, effective 1 January 2012. Table item 1 formerly read:

1

FTB under 13 child rate (A1)

1 July

December

highest December quarter before reference quarter (but not earlier than December quarter 1999)

$3.65

Sch 4 cl 3(1) amended by No 60 of 2009, s 3 and Sch 14 item 3, by substituting table item 17B, effective 3 July 2009. The table item formerly read:

17B ... MIA ... (a) 20 March, (b) 20 September ... (a) December, (b) June ... highest June or December quarter before reference quarter (but not earlier than December quarter 2003) ... $0.10.

Sch 4 cl 3(1) amended by No 50 of 2009, s 3 and Sch 1 item 9, by substituting " CCR limit " for " CCTR limit " in table item 22, effective 24 June 2009.

Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 2 item 15, by inserting table item 17AAA after table item 17A, applicable in relation to the indexation day that is 1 July 2009 and all later indexation days.

Sch 4 cl 3(1) amended by No 53 of 2008, s 3 and Sch 5 item 5, by substituting table item 22, effective 1 July 2008. Table item 22 formerly read:

22 ... CCTR limit ... 1 July ... March ... highest March quarter before reference quarter (but not earlier than March quarter 2008) ... $1.00

Sch 4 cl 3(1) amended by No 53 of 2008, s 3 and Sch 1 item 12, by substituting table item 21, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Table item 21 formerly read:

21 ... CCB minimum hourly rate ... 1 July ... December ...highest December quarter before reference quarter (but not earlier than December quarter 1999) ... $0.001

Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 2 item 35, by substituting table item 17A, effective 1 July 2008 and applicable in relation to the indexation day that is 1 July 2009 and all later indexation days. Table item 17A formerly read:

17A ... baby bonus ... (a) 20 March (b) 20 December ... (a) December (b) June ... highest June or December quarter before reference quarter (but not earlier than December quarter 2003) ... $1.00

Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 1 item 6, by inserting table item 17AA, applicable in relation to the indexation day that is 1 July 2009 and all later indexation days.

Sch 3 cl 3(1) amended by No 146 of 2006, s 3 and Sch 8 item 91, by substituting " (A1 and A3) " for " (A1) " in table items 4, 5 and 13, effective 1 July 2008.

Sch 4 cl 3(1) amended by No 113 of 2007, s 3 and Sch 1 item 10, by inserting table item 22, effective 1 July 2007.

Sch 4 cl 3(1) amended by No 82 of 2007, s 3 and Sch 6 item 24, by substituting " baby bonus " for " MAT " , applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

Sch 4 cl 3(1) amended by No 82 of 2006, s 3 and Sch 1 item 2, by substituting " 2005 " for " 1999 " in column 4 of table item 13, applicable in relation to family tax benefit for the 2007/2008 income year and later income years. No 82 of 2006, s 3 and Sch 1 item 4 states that the amount referred to in column 1 of item 13 as amended is not to be indexed on 1 July 2006.

Sch 4 cl 3(1) amended by No 29 of 2005, s 3 and Sch 2 item 4, by inserting table item 14A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.

Sch 4 cl 3(1) amended by No 29 of 2005, s 3 and Sch 1 item 5, by inserting table item 9A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.

Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 4 item 2, by substituting " 2003 " for " 1999 " in table item 14, column 4, applicable in relation to family tax benefit for the 2005-2006 income year or a later income year. No 59 of 2004, s 3 and Sch 4 item 4, contains the following transitional provision:

Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 2 item 11, by inserting table items 17A and 17B, effective 1 July 2004.

Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 1 item 5, by inserting table item 8A, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year.

Sch 4 cl 3, table items 4 and 5 amended by No 45 of 2000. For transitional provisions see note under S 3A.

Sch 4 cl 3(1), table item 20A inserted by No 83 of 1999, s 3 and Sch 2 item 37, effective 1 July 2000.

Sch 4 cl 3(3) amended by No 36 of 2018, s 3 and Sch 2 item 16, by inserting " the reduction to those rates, " effective 1 July 2018. For application provision, see note under s 61A .

Sch 4 cl 3(3) substituted by No 33 of 2017, s 3 and Sch 4 item 1, effective 12 April 2017. Sch 4 cl 3(3) formerly read:

(3) Indexation of FTB gross supplement amount (B) for 2006-2007 income year and later income years.  

The first indexation under subclause (1) of the FTB gross supplement amount (B), after the indexation of that amount under clause 3A, is to take place on 1 July 2006.

Sch 4 cl 3(3) inserted by No 29 of 2005, s 3 and Sch 1 item 6, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.

Sch 4 cl 3(4) repealed by No 14 of 2014, s 3 and Sch 3 item 30, effective 1 May 2014. Sch 4 cl 3(4) formerly read:

(4) Indexation of cut-out amount for 2006-2007 income year and later income years.  

The first indexation under subclause (1) of the cut-out amount is to take place on 1 July 2006.

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History

Sch 4 cl 3(4) inserted by No 29 of 2005, s 3 and Sch 2 item 5, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.

Sch 4 cl 3(4A) inserted by No 70 of 2013, s 3 and Sch 2A item 27, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A .

Sch 4 cl 3(5) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(5) formerly read:

(5) No indexation of CCB standard hourly rate and CCB minimum hourly rate on 1 July 2007  

The CCB standard hourly rate and the CCB minimum hourly rate are not to be indexed on 1 July 2007.

Sch 4 cl 3(5) inserted by No 113 of 2007, s 3 and Sch 1 item 11, effective 1 July 2007.

Sch 4 cl 3(5A) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(5A) formerly read:

(5A) First indexation of CCB minimum hourly amount  

The first indexation of the CCB minimum hourly amount is to take place on 1 July 2009.

Sch 4 cl 3(5A) inserted by No 53 of 2008, s 3 and Sch 1 item 13, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

Sch 4 cl 3(6) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6) formerly read:

(6) First indexation of CCR limit  

The first indexation of the CCR limit is to take place on 1 July 2009.

Sch 4 cl 3(6) amended by No 50 of 2009, s 3 and Sch 1 item 10, by substituting " CCR limit " for " CCTR limit " , effective 24 June 2009.

Sch 4 cl 3(6) amended by No 53 of 2008, s 3 and Sch 2 item 4, by substituting " 1 July 2009 " for " 1 July 2008 " , effective 1 July 2008.

Sch 4 cl 3(6) inserted by No 113 of 2007, s 3 and Sch 1 item 11, effective 1 July 2007.

Sch 4 cl 3(6A) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6A) formerly read:

(6A)
The indexation of the CCR limit that occurred on 1 July 2011 has no effect.

Sch 4 cl 3(6A) inserted by No 96 of 2011 (as amended by No 66 of 2014), s 3 and Sch 1 item 4, effective 15 September 2011.

Sch 4 cl 3(6B) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6B) formerly read:

(6B)
The CCR limit is not to be indexed on 1 July 2012, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016.

Note:

Indexation of the CCR limit resumes on 1 July 2017.

Sch 4 cl 3(6B) amended by No 66 of 2014, s 3 and Sch 1 items 4 and 5, by substituting " , 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016 " for " and 1 July 2013 " and " 1 July 2017 " for " 1 July 2014 " in the note, effective 1 July 2014.

Sch 4 cl 3(6C) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6C) formerly read:

(6C)
For the purposes of working out the indexed amount for the CCR limit on 1 July 2017, the current figure for the CCR limit immediately before that day is taken to be $7,500.

Sch 4 cl 3(6C) inserted by No 66 of 2014, s 3 and Sch 1 item 6, effective 1 July 2014.

Sch 4 cl 3(7) substituted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019. Sch 4 cl 3(7) formerly read:

No indexation of certain income limits for certain years

(7)
The FTB basic HIFA (A) and the FTB income limit (B) are not to be indexed on 1 July 2009, 1 July 2010 , 1 July 2011, 1 July 2012 and, 1 July 2013, 1 July 2014, 1 July 2015, 1 July 2016, 1 July 2017, 1 July 2018 and 1 July 2019.

Sch 4 cl 3(7) amended by No 55 of 2016, s 3 and Sch 17 item 1, by substituting " , 1 July 2016, 1 July 2017, 1 July 2018 and 1 July 2019 " for " and 1 July 2016 " , effective 16 September 2016.

Sch 4 cl 3(7) amended by No 122 of 2014, s 3 and Sch 9 item 9, by omitting " , the FTB additional HIFA (A) " after " The FTB basic HIFA (A) " , effective 1 July 2015.

Sch 4 cl 3(7) amended by No 14 of 2014, s 3 and Sch 9 item 7, by substituting " , 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016 " for " and 1 July 2013 " , effective 31 March 2014.

Sch 4 cl 3(7) amended by No 70 of 2013, s 3 and Sch 2A item 9, by substituting " and the FTB income limit (B) " for " , the FTB income limit (B) and the baby bonus income limit " , effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A .

Sch 4 cl 3(7) amended by No 52 of 2011, s 3 and Sch 2 item 1, by substituting " , 1 July 2011, 1 July 2012 and 1 July 2013 " for " and 1 July 2011 " , effective 30 June 2011.

Sch 4 cl 3(7) inserted by No 35 of 2009, s 3 and Sch 2 item 1, effective 30 June 2009.

Sch 4 cl 3(7A) inserted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019.

Sch 4 cl 3(7B) inserted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019.

Sch 4 cl 3(8) amended by No 14 of 2014, s 3 and Sch 9 item 9, by substituting " , 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016 " for " and 1 July 2013 " , effective 31 March 2014.

Sch 4 cl 3(8) inserted by No 52 of 2011, s 3 and Sch 2 item 2, effective 30 June 2011.

Sch 4 cl 3(9) inserted by No 66 of 2022, s 3 and Sch 1 item 21, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.

Sch 4 cl 3(9) repealed by No 47 of 2016, s 3 and Sch 5 item 7, effective 6 May 2016. Sch 4 cl 3(9) formerly read:

First indexation of newborn supplement and newborn upfront payment

(9)
The first indexation under subclause (1) of the newborn supplement and the newborn upfront payment is to take place on 1 July 2014.

Sch 4 cl 3(9) substituted by No 70 of 2013, s 3 and Sch 2A item 10, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A . Cl 3(9) formerly read:

No indexation of baby bonus on 1 July 2012 and 1 July 2013

(9)
Baby bonus is not to be indexed on 1 July 2012 and 1 July 2013.

Sch 4 cl 3(9) amended by No 70 of 2013, s 3 and Sch 1 items 3A and 3B, by substituting " and 1 July 2013 " for " , 1 July 2013 and 1 July 2014 " and repealing the note, effective 1 July 2013. The note formerly read:

Note:

Indexation of baby bonus resumes on 1 July 2015, based on a current figure of $5,000 (see item 6 of Schedule 2 to the Family Assistance and Other Legislation Amendment Act 2012 ).

Sch 4 cl 3(9) inserted by No 49 of 2012 (as amended by No 70 of 2013), s 3 and Sch 2 item 2, effective 26 May 2012.