A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 4 - Part B rate  

Division 1 - Overall rate calculation process  

Subdivision B - Method of calculating Part B rate for those who return to paid work after the birth of a child etc.  

29B   Conditions to be met in respect of an FTB child  

(1)    
For the purpose of subclause 29A(5), the conditions in this clause are met in respect of a child if the conditions in subclauses (2) and (3) of this clause are met in respect of the child on any single day that meets the conditions in clause 29C.

(2)   Conditions in respect of FTB child  

Of all the FTB children of the secondary earner, either:

(a) the child most recently became an FTB child of the secondary earner; or

(b) if all of the children became FTB children of the secondary earner at the same time - the child is the youngest FTB child of the secondary earner.

(3)   Generally, only one individual calculates Part B rate under clause 29A  

No other individual ' s Part B rate has been calculated under clause 29A as a result of the conditions in this clause being met in respect of the child.

(4)   Exception - section 59 determination (shared care)  

If another individual ' s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if:

(a) on the day on which the other individual or his or her partner returns to paid work, the other individual has a shared care percentage for the child; and

(b) the secondary earner is not a member of the same couple as the other individual on either:

(i) the day mentioned in paragraph (a); or

(ii) the day on which the secondary earner returns to paid work.

(5)   Exception - section 28 and 29 determinations (members of a couple in a blended family or members of a separated couple) etc.  

If another individual ' s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if:

(a) at some time during the income year, the other individual is the partner of:

(i) the secondary earner; or

(ii) the individual mentioned in subclause 29A(1) (if he or she is not the secondary earner); and

(b) the other individual ' s Part B rate has been calculated under clause 29A in respect of the same return to paid work, and the same FTB child, of the secondary earner.