A New Tax System (Family Assistance and Related Measures) Act 2000 (45 of 2000)
Schedule 3 Amendment of Social Security Law
Social Security (International Agreements) Act 1999
57 After section 14
Insert:
14A Additional child amounts
(1) For the purpose of the step in the calculation of a person's international agreement portability rate that is described in paragraph 13(e), the additional child amounts that may be applicable are set out in the following table. They are annual amounts. The amount in item 3 is only applicable if an amount in item 1 or 2 is to be paid to a person without a partner.
|
Additional child amounts |
||
|
Item |
Family situation |
Additional child amount |
|
1 |
For each dependent child under 13 years of age |
$1,957.80 |
|
2 |
For each dependent child who has reached 13, but is under 15, years of age |
$2,732.60 |
|
3 |
For a person without a partner |
$962.00 |
(2) If, for the purposes of subsection (1), the Secretary determines in writing a higher amount in substitution for an amount set out in the table, the higher amount is taken, from the commencement of subsection (1), to be substituted for the amount so set out.
(3) A determination under subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.