Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005 (61 of 2005)
Schedule 1 Method of calculating Part B rate for those who return to paid work after the birth of a child etc.
A New Tax System (Family Assistance) Act 1999
5 At the end of Division 1 of Part 2
Add:
3B Meaning of paid work and returns to paid work
Meaning of paid work
(1) Paid work (other than in paragraph 15(1)(a)) means any work for financial gain or any other reward (whether as an employee, a self-employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned.
Note: The ordinary meaning of paid work applies to paragraph 15(1)(a).
Meaning of returns to paid work
(2) An individual returns to paid work during an income year if:
(a) the individual is neither engaging in paid work, nor receiving passive employment income, during that year; and
(b) the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year.
(3) An individual returns to paid work during an income year if:
(a) the individual is neither engaging in paid work, nor receiving passive employment income, during that year; and
(b) the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and
(c) during the income year following that year, the Secretary is notified in writing in accordance with subsection (4) that the individual returned to paid work during that year.
(4) For the purposes of subsection (3), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by:
(a) if:
(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
(ii) the individual is a member of the same couple at the time of the notification;
both members of the couple; and
(b) if:
(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
(ii) the individual is no longer a member of the same couple at the time of the notification;
the individual who engages in the paid work; and
(c) if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit - the member of the couple who is eligible for family tax benefit.