Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (50 of 2012)

Schedule 1   ETR payment

Part 1   ETR payment

A New Tax System (Family Assistance) Act 1999

2   After Part 7

Insert:

Part 7A - ETR payment

Division 1 Entitlements in respect of eligible children

102A When is an individual entitled to an ETR payment in respect of a child?

FTB

(1) An individual (the entitled individual ) is entitled to an ETR payment if:

(a) in relation to 8 May 2012:

(i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the entitled individual as a claimant; or

(ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the entitled individual because the Secretary is satisfied that the entitled individual is eligible for family tax benefit under section 32 of this Act; and

(b) the entitled individual's rate of family tax benefit on that day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and

(c) that rate was worked out taking into account one or more FTB children of the entitled individual who were born:

(i) on or after 1 January 1993; and

(ii) on or before 31 July 2007; and

(d) if, on 8 May 2012, an FTB child to whom paragraph (c) applies is at least 16 - the FTB child is a senior secondary school child.

Youth allowance

(2) An individual (the entitled individual ) is entitled to an ETR payment if:

(a) the entitled individual has been paid an instalment of youth allowance; and

(b) the instalment was in respect of a period that included 8 May 2012; and

(c) the instalment was of another individual who was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(d) on 8 May 2012, the other individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of theSocial Security Act 1991); and

(e) youth allowance is payable to the other individual in respect of 8 May 2012; and

(f) the instalment was paid to the entitled individual:

(i) on behalf of the other individual in accordance with subsection 45(1) of theSocial Security (Administration) Act 1999; or

(ii) as payment nominee in accordance with Part 3A of theSocial Security (Administration) Act 1999.

ABSTUDY

(3) An individual (the entitled individual ) is entitled to an ETR payment if:

(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and

(b) the instalment was in respect of a period that included 8 May 2012; and

(c) the student was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(d) on 8 May 2012, the student was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(e) living allowance is payable under the scheme in respect of the student on 8 May 2012; and

(f) on 8 May 2012, the entitled individual was a parent or guardian of the student; and

(g) the entitled individual is either:

(i) the parent or guardian to whom the whole or part was paid; or

(ii) if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to an ETR payment under this section.

Disability support pension and pensioner education supplement

(4) An individual (the entitled individual ) is entitled to an ETR payment if:

(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the entitled individual; and

(b) an instalment of pensioner education supplement under:

(i) Part 2.24A of the Social Security Act 1991; or

(ii) the scheme known as the ABSTUDY scheme;

has been paid (whether or not to the entitled individual); and

(c) the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and

(d) the instalments referred to in paragraphs (a) and (b) were of another individual who was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(e) on 8 May 2012, the other individual is:

(i) if subparagraph (b)(i) applies - undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of the Student Assistance Act 1973; or

(ii) if subparagraph (b)(ii) applies - undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(f) disability support pension and the pensioner education supplement are both payable to the other individual in respect of 8 May 2012; and

(g) the instalment referred to in paragraph (a) was paid to the entitled individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.

102B In respect of what children is the payment payable?

Each of the following is an eligible child in relation to the entitled individual:

(a) if subsection 102A(1) applies to the entitled individual - each FTB child:

(i) taken into account in determining the rate referred to in paragraph 102A(1)(b); and

(ii) to whom paragraph 102A(1)(c) applies; and

(iii) if, on 8 May 2012, an FTB child is at least 16 - who satisfies paragraph 102A(1)(d);

(b) if subsection 102A(2) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(2)(c), (d) and (e);

(c) if subsection 102A(3) applies to the entitled individual - the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e);

(d) if subsection 102A(4) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).

102C What is the amount of the payment?

Add together the amounts applicable under this section for each eligible child

(1) The amount of the ETR payment to an individual who is entitled under section 102A is worked out by adding together the amounts applicable under this section for each eligible child.

General rule

(2) Subject to this section, the amount applicable for an eligible child is:

(a) if the eligible child was born on or after 1 August 2000 - $409; or

(b) otherwise - $818.

Reduced amount if rate of family tax benefit took account of an individual's shared care percentage

(3) If:

(a) subsection 102A(1) applies to the entitled individual; and

(b) the rate referred to in paragraph 102A(1)(b) took account of a shared care percentage in relation to an eligible child covered by paragraph 102B(a);

the amount applicable for the eligible child is:

(c) if the eligible child was born on or after 1 August 2000 - that percentage of $409; or

(d) otherwise - that percentage of $818.

Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination

(4) If:

(a) subsection 102A(1) applies to the entitled individual; and

(b) the rate referred to in paragraph 102A(1)(b) took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);

the amount applicable for the eligible child, or for each of those eligible children, is:

(c) if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child; or

(d) otherwise:

(i) if the eligible child was born on or after 1 August 2000 - the percentage referred to in paragraph (b) of $409; or

(ii) if the eligible child was born before 1 August 2000 - the percentage referred to in paragraph (b) of $818.

Division 2 Other entitlements

Subdivision A - Entitlement in normal circumstances

102D When is an individual entitled to an ETR payment?

Youth allowance

(1) An individual is entitled to an ETR payment if:

(a) the individual has been paid an instalment of youth allowance; and

(b) the instalment was in respect of a period that included 8 May 2012; and

(c) the instalment was of the individual; and

(d) the individual was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(e) on 8 May 2012, the individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(f) youth allowance is payable to the individual in respect of 8 May 2012.

ABSTUDY

(2) An individual is entitled to an ETR payment if:

(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid to the individual as a student; and

(b) the instalment was in respect of a period that included 8 May 2012; and

(c) the individual was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(d) on 8 May 2012, the individual was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(e) living allowance is payable under the scheme in respect of the individual on 8 May 2012.

Disability support pension and pensioner education supplement

(3) An individual is entitled to an ETR payment if:

(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the individual; and

(b) an instalment of pensioner education supplement under:

(i) Part 2.24A of the Social Security Act 1991; or

(ii) the scheme known as the ABSTUDY scheme;

has been paid (whether or not to the individual); and

(c) the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and

(d) the instalments referred to in paragraphs (a) and (b) were of the individual; and

(e) the individual was born:

(i) on or after 1 January 1993; and

(ii) on or before 8 May 1996; and

(f) on 8 May 2012, the individual is:

(i) if subparagraph (b)(i) applies - undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of the Student Assistance Act 1973; or

(ii) if subparagraph (b)(ii) applies - undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(g) disability support pension and the pensioner education supplement are both payable to the individual in respect of 8 May 2012.

102E What is the amount of the payment?

The amount of the ETR payment to an individual who is entitled under section 102D is $818.

Subdivision B - Entitlement where death occurs

102F Entitlement where death occurs

(1) The Secretary may determine that an individual is entitled to an ETR payment if:

(a) in relation to 8 May 2012, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and

(b) either:

(i) the other individual was entitled to an amount of ETR payment, but the other individual died before the amount was paid; or

(ii) the Secretary is satisfied that the other individual would have become entitled to an amount of ETR payment if the other individual had not died.

Note: The amount of the ETR payment for an individual entitled under this section is worked out under section 102G.

(2) If the Secretary makes a determination under subsection (1), no-one else is, or can become, entitled to an ETR payment because of the death of the other individual.

102G What is the amount of the payment?

If the Secretary makes a determination under subsection 102F(1) that an individual is entitled to an ETR payment, the amount of the ETR payment is the amount referred to in subparagraph 102F(1)(b)(i) or (ii) (as the case requires).

Division 3 General

102H General rules

More than one entitlement under this Part

(1) If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.

(2) If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.

(3) If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient ), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.

(4) If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.

Note: Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2).

More than one entitlement under this Part and veterans' entitlements

(5) If an ETR payment under Division 1 of Part VIIH of the Veterans' Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:

(a) to the person in relation to the same child; or

(b) to the child.