A New Tax System (Family Assistance) Act 1999
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S 18 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
4A
heading. S 18 formerly read:
notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1). S 18(1A) inserted by No 118 of 2007, s 3 and Sch 3 item 1, effective 29 June 2007. S 18(2) amended by No 108 of 2006, s 3 and Sch 8 item 22, by inserting
"
, by legislative instrument,
"
after
"
Minister may
"
, effective 27 September 2006. S 18(3) amended by No 108 of 2006, s 3 and Sch 8 item 23, by inserting
"
, by legislative instrument,
"
after
"
Minister may
"
, effective 27 September 2006. S 18(4) repealed by No 108 of 2006, s 3 and Sch 8 item 24, effective 27 September 2006. S 18(4) formerly read:
SECTION 18 Meaning of
school child
18(1)
A child is a
school child
for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.
18(1A)
A child is taken to be a
school child
for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:
(a)
conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or
(b)
eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;
18(2)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.
18(3)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.
18(4)
(Repealed by No 108 of 2006)
18(4)
A determination under subsection (2) or (3) is a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901
.
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