A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE
Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. No 96 of 2014, s 3 and Sch 9 item 24 contains the following saving provisions:
Part 2 - Saving provisions
24 Saving provisions
(1)
If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.
…
(4)
In this item:Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .
Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. No 50 of 2012, s 3 and Sch 2 item 21 contains the following transitional provisions:
21 Transitional
-
amount of schoolkids bonus
(1)
This item applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 2000; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in New South Wales, Victoria, Tasmania, the Australian Capital Territory or the Northern Territory.
(2)
This item also applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 1999; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in Queensland, Western Australia or South Australia.
(3)
Section
65B
of the
A New Tax System (Family Assistance) Act 1999
applies in relation to the bonus test day that is 1 January 2013 as if the secondary school amount was the amount applicable under subsection
65B(2)
in relation to the bonus test day for the eligible child.
(Repealed by No 96 of 2014)
S 35UE repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. For saving provisions, see note under Pt 3 Div
1A
heading. S 35UE formerly read:
S 35UE(1) amended by No 96 of 2014, s 3 and Sch 9 item 1G, by inserting para (h), effective 5 September 2014. S 35UE(1) amended by No 70 of 2013, s 3 and Sch 3 items 24 and 25, by substituting para (e) and inserting
"
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that
"
before
"
on at least
"
in para (f), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. Para (e) formerly read:
S 35UE(1) amended by No 154 of 2012, s 3 and Sch 5 items 26 and 27, by omitting
"
has turned 16 but
"
before
"
is aged under 20
"
in para (d)(i), and substituting para (e) and (f), effective 17 November 2012. Para (e) and (f) formerly read:
S 35UE(2) amended by No 96 of 2014, s 3 and Sch 9 item 1H, by inserting para (g), effective 5 September 2014. S 35UE(2) amended by No 154 of 2012, s 3 and Sch 5 items 28 to 30, by omitting
"
has turned 16 but
"
before
"
is aged under 20
"
in para (c)(i), inserting para (c)(ia), and substituting para (d) and (e), effective 17 November 2012. Para (d) and (e) formerly read:
S 35UE(3) amended by No 96 of 2014, s 3 and Sch 9 item 1J, by inserting para (i), effective 5 September 2014. S 35UE(3) amended by No 70 of 2013, s 3 and Sch 3 items 26 and 27, by substituting para (f) and inserting
"
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that
"
before
"
on at least
"
in para (g), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. Para (f) formerly read:
S 35UE(3) amended by No 154 of 2012, s 3 and Sch 5 items 32 to 38, by inserting
"
, of carer payment under Part 2.5 of that Act, of parenting payment under Part 2.10 of that Act or of special benefit under Part 2.15 of that Act
"
in para (a), repealing para (b), substituting para (c), (f) and (g), substituting
"
instalment referred to in paragraph (a) was
"
for
"
instalments referred to in paragraphs (a) and (b) were
"
in para (d), omitting
"
has turned 16 but
"
before
"
is aged under 20
"
in para (e)(i), and substituting
"
the pension, payment or benefit referred to in paragraph (a) is
"
for
"
disability support pension and the pensioner education supplement are both
"
in para (h), effective 17 November 2012. Para (b), (c), (f) and (g) formerly read:
S 35UE(3A) inserted by No 96 of 2014, s 3 and Sch 9 item 1K, effective 5 September 2014. S 35UE(4) amended by No 154 of 2012, s 3 and Sch 5 items 39 to 41, by omitting
"
, 3.6
"
after
"
3.4
"
in para (a)(i), substituting
"
or 3.4
"
for
"
, 3.4 or 3.6
"
in para (a)(ii), and substituting para (d) and (e), effective 17 November 2012. Para (d) and (e) formerly read:
S 35UE(5) amended by No 154 of 2012, s 3 and Sch 5 items 43 to 45, by omitting
"
has turned 16 but
"
before
"
is aged under 20
"
in para (c)(i), and substituting para (d), (e) and (g), effective 17 November 2012. Para (d), (e) and (g), formerly read:
S 35UE(6) inserted by No 154 of 2012, s 3 and Sch 5 item 46, effective 17 November 2012.
SECTION 35UE When an individual is eligible for schoolkids bonus
-
general
Youth allowance
35UE(1)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
the individual has been paid an instalment of youth allowance; and
(b)
the instalment was in respect of a period that included the bonus test day; and
(c)
the instalment was of the individual; and
(d)
the individual:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the individual is aged 19 on the bonus test day
-
turned 19 during the calendar year in which the bonus test day occurs; and
(e)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:
(i)
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
); or
(ii)
the individual was undertaking an eligible activity (see subsection (6)); and
(f)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day:
(i)
the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); or
(ii)
the individual undertook an eligible activity (see subsection (6)); and
(g)
youth allowance is payable to the individual in respect of the bonus test day; and
(h)
the individual
'
s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
(e)
on the bonus test day:
(i)
the individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection
543A(2AB)
of the
Social Security Act 1991
); or
(ii)
the individual is undertaking an eligible activity (see subsection (6)); and
(e)
on the bonus test day, 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)
on at least one day in the previous education period for the bonus test day, the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); and
ABSTUDY
35UE(2)
An individual is eligible for schoolkids bonus on a bonus test day 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 the bonus test day; and
(c)
the individual:
(i)
on the bonus test day, is aged under 20; and
(ia)
if the individual is aged under 16 on the bonus test day
-
has, under the ABSTUDY scheme, independent status; and
(ii)
if the individual is aged 19 on the bonus test day
-
turned 19 during the calendar year in which the bonus test day occurs; and
(d)
on the bonus test day:
(i)
the individual is participating in a course of primary education; or
(ii)
the individual is 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; or
(iii)
the individual is undertaking an eligible activity (see subsection (6)); and
(e)
on at least one day in the previous education period for the bonus test day:
(i)
the individual participated in a course of primary education; or
(ii)
the individual undertook 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; or
(iii)
the individual undertook an eligible activity (see subsection (6)); and
(f)
living allowance is payable under the scheme in respect of the individual on the bonus test day; and
(g)
the individual
'
s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
(d)
on the bonus test day, 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)
on at least one day in the previous education period for the bonus test day, the individual undertook 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
Disability support pension, carer payment, parenting payment or special benefit
35UE(3)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
an instalment of disability support pension under Part
2.3
of the
Social Security Act 1991
, of carer payment under Part
2.5
of that Act, of parenting payment under Part
2.10
of that Act or of special benefit under Part
2.15
of that Act has been paid to the individual; and
(b)
(Repealed by No 154 of 2012)
(c)
the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
(d)
the instalment referred to in paragraph (a) was of the individual; and
(e)
the individual:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the individual is aged 19 on the bonus test day
-
turned 19 during the calendar year in which the bonus test day occurs; and
(f)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:
(i)
the individual was participating in a course of primary education; or
(ii)
the individual satisfied the secondary study test within the meaning of section
35UI
; or
(iii)
the individual was undertaking an eligible activity (see subsection (6)); and
(g)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day:
(i)
the individual participated in a course of primary education; or
(ii)
the individual satisfied the secondary study test within the meaning of section
35UI
; or
(iii)
the individual undertook an eligible activity (see subsection (6)); and
(h)
the pension, payment or benefit referred to in paragraph (a) is payable to the individual in respect of the bonus test day; and
(i)
the individual
'
s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
(f)
on the bonus test day:
(i)
the individual is participating in a course of primary education; or
(ii)
the individual satisfies the secondary study test within the meaning of section
35UI
; or
(iii)
the individual is undertaking an eligible activity (see subsection (6)); and
(b)
an instalment of pensioner education supplement under:
(i)
Part
2.24A
of the
Social Security Act 1991
; or
has been paid (whether or not to the individual); and
(ii)
the scheme known as the ABSTUDY scheme;
(c)
the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included the bonus test day; and
(f)
on the bonus test day, 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)
on at least one day in the previous education period for the bonus test day:
(i)
if subparagraph (b)(i) applies
-
the individual undertook 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
-
the individual undertook 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
35UE(3A)
Paragraph (3)(i) does not apply if the instalment referred to in paragraph (3)(a) is an instalment of disability support pension and the individual is permanently blind.
Education allowance
35UE(4)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
an education allowance under:
(i)
section 3.3, 3.4 or 3.6A of the Veterans
'
Children Education Scheme; or
was paid to the individual as a student; and
(ii)
section 3.3 or 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
(b)
the allowance was in respect of a period that included the bonus test day; and
(c)
the individual:
(i)
on the bonus test day, has turned 16 but is aged under 20; and
(ii)
if the individual is aged 19 on the bonus test day
-
turned 19 during the calendar year in which the bonus test day occurs; and
(d)
on the bonus test day, the individual is undertaking secondary education; and
(e)
on at least one day in the previous education period for the bonus test day, the individual undertook secondary education; and
(f)
the allowance is payable in respect of the individual in respect of the bonus test day.
(d)
on the bonus test day, 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
(e)
on at least one day in the previous education period for the bonus test day, the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); and
35UE(5)
An individual (the
eligible individual
) is eligible for schoolkids bonus on a bonus test day if:
(a)
an education allowance under:
(i)
section 3.6 of the Veterans
'
Children Education Scheme; or
was paid in respect of the eligible individual; and
(ii)
section 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
(b)
the allowance was in respect of a period that included the bonus test day; and
(c)
the eligible individual:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the eligible individual is aged 19 on the bonus test day
-
turned 19 during the calendar year in which the bonus test day occurs; and
(d)
on the bonus test day, the eligible individual is undertaking secondary education; and
(e)
on at least one day in the previous education period for the bonus test day, the eligible individual undertook secondary education; and
(f)
the allowance is payable in respect of the eligible individual in respect of the bonus test day; and
(g)
the allowance was paid:
(i)
to the eligible individual as a student; or
(ii)
to another individual as an appropriate person (within the meaning of the scheme referred to in subparagraph (a)(i) or (ii)) for the eligible individual.
(d)
on the bonus test day, the eligible 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
(e)
on at least one day in the previous education period for the bonus test day, the eligible individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); and
(g)
the allowance was paid to another individual as an appropriate person (within the meaning of the scheme referred to in subparagraph (a)(i) or (ii)) for the eligible individual.
Eligible activity
35UE(6)
For the purposes of this section,
eligible activity
means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
S 35UE inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.