A New Tax System (Family Assistance) Act 1999
PART 7
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BACK TO SCHOOL BONUS AND SINGLE INCOME FAMILY BONUS
Division 1
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Back to school bonus
Subdivision A
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Entitlements in relation to eligible children
SECTION 95
When is an individual entitled to a back to school bonus?
95(1)
An individual (the entitled individual ) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.
95(2)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(3)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c) if the claim was made in the 2008-09 income year - the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and
(d) if the claim was made in the 2009-10 or 2010-11 income year:
95(4)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).
View history note
Hide history noteAn individual (the entitled individual ) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.
95(2)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(3)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c) if the claim was made in the 2008-09 income year - the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and
(d) if the claim was made in the 2009-10 or 2010-11 income year:
(i) the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and
(ii) the rate (the applicable rate ) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(4)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).
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