A New Tax System (Family Assistance) Act 1999
PART 3
-
ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
-
Eligibility for family tax benefit
Subdivision C
-
Eligibility of approved care organisations for family tax benefit
SECTION 35
When an approved care organisation is not eligible for family tax benefit
35(1)
An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:
35(1A)
This subsection applies to an individual if:
(a) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b) the payments are being paid on the basis that the individual:
35(2)
An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.
35(2A)
(Repealed by No 14 of 2014)
35(3)
(Repealed by No 14 of 2014)
View history note
Hide history noteAn approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:
| When an approved care organisation is not eligible for family tax benefit at a particular time | |||
| If the individual is aged: | then the approved care organisation is not eligible for family tax benefit in respect of the individual if: | ||
| 1 | (Repealed by No 14 of 2014) | ||
| 2 | 16 or more | the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection (1A) applies to the individual. | |
| 3 | any age | the individual, or someone on behalf of the individual, is, at the particular time, receiving: | |
| (a) | a social security pension; or | ||
| (b) | a social security benefit; or | ||
| (c) | payments under a program included in the programs known as Labour Market Programs. |
35(1A)
This subsection applies to an individual if:
(a) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b) the payments are being paid on the basis that the individual:
(i) is undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973 ); and
(ii) is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii) is boarding away from home for the purposes of attending the school.
Note:
For undertaking full-time study , see subsection 3(1) .
35(2)
An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.
35(2A)
(Repealed by No 14 of 2014)
35(3)
(Repealed by No 14 of 2014)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.