PART 4
-
RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
4A
heading. The heading formerly read:
PART 4
-
RATE OF FAMILY ASSISTANCE
Division 1
-
Family tax benefit
SECTION 61B
Reduction in FTB child rate unless immunisation requirements satisfied
61B(1)
An individual
'
s FTB child rate in relation to an FTB child is reduced under subclause
7(2)
or
(3)
or
26(3)
or
(4)
of Schedule
1
if:
(a)
the child is an FTB child of the individual or the individual
'
s partner; and
(b)
the child does not meet the immunisation requirements set out in section
6
:
(i)
for a claim made under the Family Assistance Administration Act for payment of family tax benefit for a past period
-
on the day the claim is determined; or
(ii)
for family tax benefit paid to the individual in instalments
-
before the end of the grace period (see subsection (4)).
Note:
See also sections
61C
(persons still entitled to FTB despite reductions to nil) and
61D
(death of an FTB child).
Meaning of
FTB child rate reduction period
61B(2)
If family tax benefit is paid to the individual in instalments, the individual
'
s FTB child rate in relation to the child is reduced for each day in the period (the
FTB child rate reduction period
):
(a)
beginning on the day specified as the date of the notice given in relation to the child under subsection (3); and
(b)
ending on the day the child meets the immunisation requirements;
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Note:
For an individual who claims family tax benefit for a past period, the FTB child rate is reduced as a lump sum (instead of for a day): see subclauses
7(3)
and
26(4)
of Schedule
1
.
Grace period
61B(3)
For the purposes of subparagraph (1)(b)(ii), if, at any time, the Secretary becomes aware that an FTB child of an individual does not meet the immunisation requirements set out in section
6
, the Secretary must give a notice to the individual informing the individual of the following:
(a)
the fact that the child does not meet the immunisation requirements;
(b)
the requirement for the child to meet the immunisation requirements before the end of the grace period;
(c)
the fact that the individual
'
s FTB child rate in relation to the child will be reduced if the child does not meet the requirements before the end of that period.
61B(4)
The
grace period
:
(a)
begins on the day specified as the date of the notice given to the individual in relation to the child; and
(b)
ends 63 days after that day.
History
S 61B substituted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. For application provision, see note under s
61A
.
S 61B formerly read:
SECTION 61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied
Parents of FTB children
61B(1)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year (the
current income year
) if:
(a)
the income year is:
(i)
the income year in which the FTB child turned 1; or
(ii)
any later income year; and
(b)
on the applicable day, the child is an FTB child of the individual; and
(c)
the individual, or the individual
'
s partner, is a parent of the child on the last day of the income year.
History
S 61B(1) amended by No 158 of 2015, s 3 and Sch 1 items 11 and 12, by inserting
"
(the
current income year
)
"
after
"
in an income year
"
and substituting para (a), effective 1 January 2016. For application and transitional provision, see note under s 6(3). Para (a) formerly read:
(a)
the FTB child turned 1, 2 or 5 in the income year; and
Other FTB recipients
61B(2)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year (the
current income year
) if:
(a)
the income year is:
(i)
the income year in which the FTB child turned 1; or
(ii)
any later income year; and
(b)
on the applicable day, the child is an FTB child of the individual; and
(c)
the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and
(d)
neither the individual, nor the individual
'
s partner, is a parent of the child on the last day of the income year.
History
S 61B(2) amended by No 158 of 2015, s 3 and Sch 1 items 13 and 14, by inserting
"
(the
current income year
)
"
after
"
in an income year
"
and substituting para (a), effective 1 January 2016. For application and transitional provision, see note under s
6(3)
. Para (a) formerly read:
(a)
the FTB child turned 1, 2 or 5 in the income year; and
Exception
-
immunisation requirements
61B(3)
However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:
(a)
at any time before the end of the first income year after the current income year or of such further period (if any) as the Secretary allows, the Secretary becomes aware of information suggesting that the child meets the immunisation requirements set out in section 6; and
(b)
at any time, the Secretary is satisfied that the child met the immunisation requirements set out in section 6 before the end of that first income year or of the further period (if any).
History
S 61B(3) amended by No 158 of 2015, s 3 and Sch 1 item 15, by substituting
"
current income year
"
for
"
income year in which the FTB child turned 1, 2 or 5 (as the case requires)
"
para (a), effective 1 January 2016. For application and transitional provision, see note under s
6(3)
.
S 61B(3) amended by No 70 of 2013, s 3 and Sch 2B items 9 and 10, by substituting
"
first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of such further period (if any) as the Secretary allows
"
for
"
second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)
"
in para (a) and
"
first income year or of the further period (if any)
"
for
"
second income year
"
in para (b), applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
61B(3A)
For the purposes of paragraph (3)(a):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual
'
s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the current income year; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the current income year.
History
S 61B(3A) amended by No 158 of 2015, s 3 and Sch 1 items 16 and 17, by substituting
"
current income year
"
for
"
income year in which the FTB child turned 1, 2 or 5 (as the case requires)
"
in para (a)(iii) and (b), effective 1 January 2016. For application and transitional provision, see note under s
6(3)
.
S 61B(3A) inserted by No 70 of 2013, s 3 and Sch 2B item 11, applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
Death of the FTB child or eligible individual
61B(4)
Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:
(a)
the first income year after the current income year; or
(b)
the further period (if any) allowed by the Secretary under paragraph (3)(a).
History
S 61B(4) amended by No 158 of 2015, s 3 and Sch 1 item 18, by substituting
"
current income year
"
for
"
income year in which the FTB child turned 1, 2 or 5 (as the case requires)
"
in para (a), effective 1 January 2016. For application and transitional provision, see note under s
6(3)
.
S 61B(4) substituted by No 70 of 2013, s 3 and Sch 2B item 12, applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year. S 61B(4) formerly read:
61B(4)
Subsections (1), (2) and (3) do not apply if either of the following individuals die before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires):
(a)
the FTB child;
(b)
the individual mentioned in subsection (1) or (2).
Relationship with section 32A of the Family Assistance Administration Act
61B(5)
This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
61B(6)
In this section:
parent
includes an adoptive parent and a relationship parent.
S 61B inserted by No 49 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. No 49 of 2012, s 3 and Sch 1 item 52 contains the following application and transitional provisions:
52 Application and transitional provisions
(1)
Subject to subitems (2) and (3), if, before the commencement of this item, an individual was eligible for maternity immunisation allowance under subsection 39(2), (2A), (3), (4), (5), (6) or (9) of the Assistance Act, then, despite the amendments made by Parts 1 and 2, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to that eligibility.
(2)
A claim for payment of maternity immunisation allowance in normal circumstances, based on eligibility referred to in subitem (1), must be made before the end of the earlier of the following days:
(a)
the last day for making the claim under the Administration Act (worked out in accordance with subsection 39(4) of that Act);
(b)
30 June 2013.
(3)
Paragraph 40(b) of the Assistance Act applies, on and after the commencement of this item, only if the death concerned occurs before 1 July 2013.
(4)
Despite the amendment made by item 47, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of that item) continues to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(5)
Despite the amendments made by items 48, 50 and 51:
(a)
paragraph (f) of the definition of
category I welfare payment
in section 123TC of the
Social Security (Administration) Act 1999
(as in force immediately before the commencement of those items); and
(b)
paragraph (q) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (d) of the definition of
category S welfare payment
in that section as so in force;
continue to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(6)
In this item:
Administration Act
means the
A New Tax System (Family Assistance) (Administration) Act 1999
.
Assistance Act
means the
A New Tax System (Family Assistance) Act 1999
.
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