Social Services Legislation Amendment (Family Measures) Act 2016 (17 of 2016)

Schedule 1   Portability of family tax benefit

A New Tax System (Family Assistance) Act 1999

23   At the end of section 57G

Add:

Absent overseas recipient

(4) For the purposes of this section, if an individual leaves Australia, the individual is an absent overseas recipient for any period that occurs:

(a) during that absence from Australia; and

(b) after the end of the period of 6 weeks beginning on the first day of that absence.

(5) For the purposes of this section, if:

(a) an individual is eligible for single income family supplement while the individual is absent from Australia; and

(b) the individual then becomes an absent overseas recipient because of the application of subsection (4) or a previous application of this subsection; and

(c) the individual returns to Australia; and

(d) the individual leaves Australia again less than 6 weeks after returning to Australia;

the individual is an absent overseas recipient for any period that occurs during the absence from Australia referred to in paragraph (d).