S 61-620 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-620 formerly read:
SECTION 61-620 Eligibility in respect of another individual
You are entitled to Family Tax Benefit (Part A)
61-620(1)
You satisfy this section on a day in an income year for an individual if:
(a)
you are entitled to be paid family tax benefit for the individual in relation to that day under the
A New Tax System (Family Assistance) (Administration) Act 1999
; and
(b)
your daily rate of family tax benefit for that day consists of, or includes, a Part A rate worked out under Part
2
or
3
of Schedule
1
to the
A New Tax System (Family Assistance) Act 1999
that is greater than nil.
You care for an individual entitled to certain payments
61-620(2)
You satisfy this section on a day in an income year for an individual if:
(a)
one or more of the following:
(i)
payments under a prescribed educational scheme (within the meaning of the
Social Security Act 1991
); or
(ii)
a social security pension (within the meaning of that Act); or
(iii)
a social security benefit (within the meaning of that Act); or
(iv)
payments under a program included in the programs known as Labour Market Programs;
is received on that day by the individual, or by you or another person on the individual
'
s behalf; and
(b)
the individual would be your FTB child (within the meaning of Subdivision
A
of Division
1
of Part
3
of the
A New Tax System (Family Assistance) Act 1999
) on that day if that payment were disregarded.
Approved care organisation
61-620(3)
An approved care organisation (within the meaning of the
A New Tax System (Family Assistance) Act 1999
) satisfies this section on a day in an income year for an individual if the approved care organisation is entitled, under the
A New Tax System (Family Assistance) (Administration) Act 1999
, to be paid family tax benefit for that individual on that day.
Individual finishing full-time schooling
-
cut-out amount disregarded
61-620(4)
You satisfy this section on a day in an income year for an individual if:
(a)
the individual satisfies the schooling requirement in section
61-630
on that day; and
(b)
during the income year, the individual ceased to be covered by either subsection
61-630(2)
or
(4)
; and
(c)
the individual was not covered by either of those subsections at the end of the year of income; and
(d)
the Commissioner is of the opinion that you would satisfy one or more of subsections (1), (2) and (3) for the individual on that day if:
(i)
paragraph (a) of item 2 of the table in subsection
22A(1)
of the
A New Tax System (Family Assistance) Act 1999
(which deals with the cut-out amount) were disregarded; or
(ii)
for approved care organisations (within the meaning of the
A New Tax System (Family Assistance) Act 1999
)
-
paragraph (a) of item 2 of the table in subsection
35(1)
of that Act (which also deals with the cut-out amount) were disregarded.
S 61-620 inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-2009 income year and later years.
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