Social Services Legislation Amendment (Family Payments Structural Reform and Participation Measures) Act 2015 (173 of 2015)

Schedule 2   Family tax benefit Part B rate

A New Tax System (Family Assistance) Act 1999

4   At the end of Subdivision AA of Division 1 of Part 4 of Schedule 1

Add:

28D Member of a couple whose youngest FTB child has turned 13

(1) Despite Subdivisions A and B, an individual's Part B rate is nil if:

(a) the individual is a member of a couple; and

(b) the youngest FTB child of the individual has turned 13 years of age.

(2) Subclause (1) does not apply if the individual is a grandparent or great-grandparent of that FTB child.

(3) In determining, for the purposes of this clause, whether an individual is a grandparent or great-grandparent of another person, treat the following relationships as if they were biological child-parent relationships:

(a) the relationship between an adopted child and his or her adoptive parent;

(b) the relationship between a step-child and his or her step-parent;

(c) the relationship between a relationship child and his or her relationship parent.

(4) In this clause:

adoptive parent , of a person (the child ), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.

step-parent , of a person (the child ), means the person who:

(a) is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and

(b) is not the biological parent, adoptive parent or relationship parent of the child.