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

57   After section 63

Insert:

63AA Regular care child's absence from Australia - meaning of absent overseas regular care child

(1) If:

(a) one of the following applies:

(i) a regular care child leaves Australia;

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

(iii) an FTB child leaves Australia;

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

(b) the child continues to be absent from Australia for more than 13 weeks; and

(c) at the end of the period of 13 weeks beginning on the first day of the child's absence from Australia the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

(d) during that absence from Australia; and

(e) after the end of the period mentioned in paragraph (c); and

(f) during which the child continues to be a regular care child.

Note: Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).

(2) If:

(a) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) during the period that the child is absent from Australia, the child becomes a regular care child of an individual;

the child is an absent overseas regular care child for any period that occurs:

(c) during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and

(d) during which the child continues to be a regular care child.

(3) If:

(a) either:

(i) a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or

(ii) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) the child comes to Australia; and

(c) the child leaves Australia less than 13 weeks after coming to Australia; and

(d) at the time the child leaves Australia, the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

(e) during the absence from Australia referred to in paragraph (c); and

(f) during which the child continues to be a regular care child.