A New Tax System (Family Assistance) Act 1999

PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

SECTION 61AA   Part A rate of family tax benefit is nil for a day in newly arrived resident ' s waiting period  

61AA(1)    
Despite Parts 2 to 3A of Schedule 1 , an individual ' s Part A rate of family tax benefit in respect of a day is nil if the day occurs in a newly arrived resident ' s waiting period for the individual.

When individual subject to newly arrived resident ' s waiting period

61AA(2)    
Subject to this section, an individual is subject to a newly arrived resident ' s waiting period if, on or after the commencement of this subsection, the individual:

(a)    becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991 ; or

(b)    

becomes the holder of a permanent visa, except:

(i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or

(ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or

(iia) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 192 (Pacific Engagement) visa; or

(iii) a visa of a kind determined in an instrument under subsection (2A) of this section; or

(c)    

satisfies subsection 21(1B) of this Act (visa holders connected with the Pacific Australia Labour Mobility scheme).

61AA(2A)    
The Minister may, by legislative instrument, determine a kind of visa for the purposes of subparagraph (2)(b)(iii) .

61AA(2B)    
Paragraph (2)(b) does not apply in relation to an individual if, at any time before the commencement of this subsection, the individual held a visa covered by paragraph (2)(a) .

Length of waiting period

61AA(3)    
If:

(a)    

an individual is subject to a newly arrived resident ' s waiting period because of paragraph (2)(a) or (b) ; and

(b)    the visa covered by paragraph (2)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act 1991 ; and

(c)    

subsections (4) and (4A) do not apply;

the waiting period:

(d)    starts on the day on which the individual applied for that visa; and

(e)    ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.

61AA(4)    
If:

(a)    

an individual is subject to a newly arrived resident ' s waiting period because of paragraph (2)(a) or (b) ; and

(b)    the individual has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act 1991 ;

the waiting period:

(c)    starts on the day on which the individual applied for the last of those visas; and

(d)    ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.

61AA(4A)    

If:

(a)    an individual is subject to a newly arrived resident ' s waiting period because of paragraph (2)(a) or (b) ; and

(b)    the individual has previously held one or more visas covered by paragraph 21(1B)(a) that are also of a kind determined under subsection (5B) of this section;

the waiting period:

(c)    starts on the day on which the individual became the holder of the first of those visas; and

(d)    ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.

61AA(5)    
If:

(a)    

an individual is subject to a newly arrived resident ' s waiting period because of paragraph (2)(a) or (b) ; and

(b)    

subsections (3) , (4) and (4A) do not apply to the individual;

the waiting period starts on the day on which the individual:

(c)    first entered Australia; or

(d)    becomes the holder of a permanent visa;

whichever occurs last, and ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.

61AA(5A)    

If an individual is subject to a newly arrived resident ' s waiting period because of paragraph (2)(c) , the waiting period:

(a)    starts on the day on which the individual first became the holder of a visa covered by paragraph 21(1B)(a) that is also of a kind determined under subsection (5B) of this section; and

(b)    ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.

61AA(5B)    

The Minister may, by legislative instrument, determine kinds of visas for the purposes of paragraphs (4A)(b) and (5A)(a) .

Exemptions

61AA(6)    
Subsection (1) does not apply to an individual in respect of a day in the newly arrived resident ' s waiting period for the individual if on that day the individual holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act 1991 .

61AA(7)    
Subsection (1) does not apply to an individual in respect of a day in the newly arrived resident ' s waiting period for the individual if on that day:

(a)    the individual is receiving a social security pension or a social security benefit; or

(b)    the individual is receiving farm household allowance under the Farm Household Support Act 2014 ; or

(c)    

parental leave pay under the Paid Parental Leave Act 2010 is payable to the individual.

61AA(7A)    

Subsection (1) does not apply to an individual in respect of each day in the newly arrived resident ' s waiting period for the individual that occurs in a period that:

(a)    includes at least 10 consecutive week days which parental leave pay under the Paid Parental Leave Act 2010 is payable to the individual; and

(b)    starts and ends on the first and last of those consecutive days.

61AA(8)    
Subsection (1) does not apply to an individual in respect of a day (the assessment day ) in the newly arrived resident ' s waiting period for the individual if:

(a)    on the assessment day the individual is a refugee or a former refugee; or

(b)    the following apply:

(i) the individual was a family member of another individual at the time the other individual became a refugee before the assessment day;

(ii) the individual is a family member of that other individual on the assessment day or, if that other individual has died, the individual was a family member of that other individual immediately before that other individual died; or

(c)    the individual is an Australian citizen on the assessment day; or

(d)    the individual is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.

61AA(9)    
For the purposes of subsection (8):

(a)     family member has the meaning given by subsection 7(6D) of the Social Security Act 1991 ; and

(b)     former refugee has the meaning given by subsection 7(1) of the Social Security Act 1991 ; and

(c)     refugee has the meaning given by subsection 7(6B) of the Social Security Act 1991 .