A New Tax System (Family Assistance) Act 1999

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE

S 24(1) amended by No 17 of 2016, s 3 and Sch 1 items 3 and 4, by substituting " 6 weeks " for " 56 weeks " in para (b) and " period of 6 weeks " for " period of 56 weeks " , effective 1 July 2016. For application and saving provision, see note under s 24(10) .

S 24(1) amended by No 14 of 2014, s 3 and Sch 10 item 1, by substituting " 56 weeks " for " 3 years " (wherever occurring), applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(1) substituted by No 146 of 2006, s 3 and Sch 8 item 21, effective 1 July 2008. S 24(1) formerly read:

Absence from Australia of FTB child

24(1)
If:

(a) either:

(i) an FTB child leaves Australia; or

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

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

the child is not, during that absence from Australia, an FTB child at any time after the period of 3 years beginning on the first day of the child's absence from Australia.

S 24(2) repealed by No 17 of 2016, s 3 and Sch 1 item 5, effective 1 July 2016. For application and saving provision, see note under s 24(10) . S 24(2) formerly read:

24(2)
If:

(a) an FTB child, or a regular care child, who has been absent from Australia for more than 6 weeks, but less than 56 weeks, comes to Australia; and

(b) the child leaves Australia less than 6 weeks later;

for the purposes of subsection (1), the child is taken not to have come to Australia.

S 24(2) amended by No 14 of 2014, s 3 and Sch 10 item 2, by substituting " 56 weeks " for " 3 years " in para (a), applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(2) amended by No 98 of 2012, s 3 and Sch 2 item 2, by substituting " 6 weeks " for " 13 weeks " in para (a) and (b), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.

S 24(2) amended by No 146 of 2006, s 3 and Sch 8 item 22, by inserting " , or a regular care child, " after " FTB child " in para (a), effective 1 July 2008.

S 24(3) amended by No 98 of 2012, s 3 and Sch 2 item 2, by substituting " 6 weeks " for " 13 weeks " in para (c), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.

S 24(3) amended by No 146 of 2006, s 3 and Sch 8 item 23, by substituting " neither an FTB child nor a regular care child " for " not an FTB child " (wherever occurring), effective 1 July 2008.

S 24(4) amended by No 17 of 2016, s 3 and Sch 1 item 6, by substituting " 6 weeks " for " 56 weeks " , effective 1 July 2016. For application and saving provision, see note under s 24(10) .

S 24(4) amended by No 14 of 2014, s 3 and Sch 10 item 3, by substituting " 56 weeks " for " 3 years " , applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(5) repealed by No 17 of 2016, s 3 and Sch 1 item 7, effective 1 July 2016. For application and saving provision, see note under s 24(10) . S 24(5) formerly read:

24(5)
If:

(a) an individual who has been absent from Australia for more than 6 weeks, but less than 56 weeks, returns to Australia; and

(b) the individual leaves Australia again less than 6 weeks later;

the individual is taken not to have returned to Australia for the purposes of subsection (4).

S 24(5) amended by No 14 of 2014, s 3 and Sch 10 item 4, by substituting " 56 weeks " for " 3 years " in para (a), applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(5) amended by No 98 of 2012, s 3 and Sch 2 item 3, by substituting " 6 weeks " for " 13 weeks " in para (a) and (b), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.

S 24(5) amended by No 83 of 1999, s 3 and Sch 2 item 11, by substituting " individual " for " child " wherever occurring in para (b) and the following text, effective 1 July 2000.

S 24(6) amended by No 98 of 2012, s 3 and Sch 2 item 3, by substituting " 6 weeks " for " 13 weeks " in para (d), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.

S 24 amended by No 122 of 2003, s 3 and Sch 6 item 2, by substituting " 13 " for " 26 " (wherever occurring), effective 1 July 2004. For application provision, see note under s 21(1A).

S 24(7) amended by No 17 of 2016, s 3 and Sch 1 items 9 to 12, by substituting " 6-week " for " 56 week " , " subsection (1) or (4) " for " subsection (1), (2), (4) or (5) " , " child mentioned in subsection (1) " for " child mentioned in subsection (1) or (2) " and " individual mentioned in subsection (4) " for " individual mentioned in subsection (4) or (5) " , effective 1 July 2016. For application and saving provision, see note under s 24(10) .

S 24(7) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(8) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(9) amended by No 17 of 2016, s 3 and Sch 1 items 13 to 16, by substituting " 6-week " for " 56 week " , " subsection (1) or (4) " for " subsection (1), (2), (4) or (5) " , " child mentioned in subsection (1) " for " child mentioned in subsection (1) or (2) " and " individual mentioned in subsection (4) " for " individual mentioned in subsection (4) or (5) " , effective 1 July 2016. For application and saving provision, see note under s 24(10) .

S 24(9) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

S 24(10) amended by No 17 of 2016, s 3 and Sch 1 items 17 to 19, by substituting " may extend the 6-week period referred to in subsection (4) " for " may extend the 56 week period referred to in subsection (4) or (5) " , " in subsection (4) " for " in the subsection " and " within the 6-week period " for " within the 56 week period " , effective 1 July 2016. No 17 of 2016, s 3 and Sch 1 item 31 contains the following application and saving provision:

31 Application and saving provisions  
(1)
Subject to this item, the amendments made by this Schedule apply in relation to absences from Australia starting on or after the commencement of this item.

Absence of FTB child or regular care child

(2)
If:

(a) in relation to a child, the 56-week period mentioned in subsection 24(1) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and

(b) the child leaves Australia on or after that commencement; and

(c) if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(2) or (3) of that Act would have applied in relation to the child;

then the amendments made by this Schedule do not apply in relation to the child ' s absence from Australia referred to in paragraph (b).

Absence of individual

(3)
If:

(a) in relation to an individual, the 56-week period mentioned in subsection 24(4) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and

(b) the individual leaves Australia on or after that commencement; and

(c) if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(5) or (6) of that Act would have applied in relation to the individual;

then the amendments made by this Schedule do not apply in relation to the individual ' s absence from Australia referred to in paragraph (b).

S 24(10) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual ' s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.