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

Schedule 1   Portability of family tax benefit

A New Tax System (Family Assistance) (Administration) Act 1999

29   After subsection 31(1B)

Insert:

(1C) If:

(a) the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(1) of the Family Assistance Act; and

(b) the child concerned comes to Australia within the period of 13 weeks beginning on the day after the end of:

(i) the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or

(ii) if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act - that period as so extended; and

(c) the Secretary is satisfied that the individual is eligible for family tax benefit on the day the child comes to Australia;

then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the child coming to Australia.

Note: The individual does not have to make another claim for family tax benefit.

(1D) If:

(a) the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection 24(4) of the Family Assistance Act; and

(b) the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:

(i) the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or

(ii) if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act - that period as so extended; and

(c) the Secretary is satisfied that the individual is eligible for family tax benefit on the day the individual returns to Australia;

then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the individual's return to Australia.

Note: The individual does not have to make another claim for family tax benefit.

(1E) Subsections (1C) and (1D) do not limit any later application of subsection (1) in relation to the determination.

Example: The Secretary under subsection (1D) varies the determination so that the individual is entitled to be paid family tax benefit.

The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.

Because of subsection 24(4) of the Family Assistance Act, the Secretary may, under paragraph (1)(d) of this section, vary the determination again so that the individual is not entitled to be paid family tax benefit.