Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999

21   Subsection 24(1)

Repeal the subsection, substitute:

Absence from Australia of FTB or regular care child

(1) If:

(a) any of the following applies:

(i) an FTB child leaves Australia;

(ii) a child born outside Australia is an FTB child at birth;

(iii) a regular care child leaves Australia;

(iv) a child born outside Australia is a regular care child at birth; and

(b) the child continues to be absent from Australia for more than 3 years;

during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 3 years beginning on the first day of the child's absence from Australia.